AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 15 - Laporan arus kas konsolidasian disusun dengan
menggunakan metode langsung dengan mengelompokkan arus kas dalam aktivitas
operasi, investasi, dan pendanaan. The consolidated statementof cash flows is
prepared using the direct method with classifications of cash flows into operating,
investing, and financing activities.
Transaksi-transaksi yang termasuk dalam laporan keuangan pada tiap entitas anak
Perseroan diukur dengan mata uang lingkungan ekonomi utama di mana entitas anak beroperasi
“mata uang fungsional”. Laporan keuangan konsolidasian disajikan dalam Rupiah, yang
merupakan mata uang fungsional dan penyajian Perseroan.
Items included in the financial statements of each of the Companys subsidiaries are
measured using the currency of the primary economic environment in which the entity
operates “the functional currency”. The consolidated financial statements are
presented in Rupiah, which is the Company’s functional and presentation currency.
c. Dasar Konsolidasian
c. Basis of
Consolidation
Laporan keuangan konsolidasian menggabungkan laporan keuangan Perseroan dan entitas yang
dikendalikan oleh Perseroan entitas anak. Pengendalian dianggap ada apabila Perseroan
mempunyai hak untuk mengatur kebijakan keuangan dan operasional suatu entitas untuk
memperoleh manfaat dari aktivitasnya. The consolidated financial statements
incorporate the financial statements of the Company and entities controlled by the
Company its subsidiaries. Control is achieved where the Company has the power to govern
the financial and operating policies of an entity so as to obtain benefits from its activities.
Hasil entitas anak yang diakuisisi atau dijual selama tahun berjalan termasuk dalam laporan
laba rugi komprehensif konsolidasian sejak tanggal efektif akuisisi dan sampai dengan
tanggal efektif penjualan. Income and expenses of subsidiaries acquired
or disposed of during the year are included in the consolidated statement of comprehensive
income from the effective date of acquisition and up to the effective date of disposal, as
appropriate.
Jika diperlukan, penyesuaian dapat dilakukan terhadap laporan keuangan entitas anak agar
kebijakan akuntansi yang digunakan sesuai dengan kebijakan akuntansi yang digunakan
oleh Grup. When necessary, adjustments were made to
the financial statements of subsidiaries to bring their accounting policies in line with those used
by other members of the Group.
Seluruh transaksi intra kelompok usaha, saldo, penghasilan dan beban intra kelompok usaha
dieliminasi pada saat konsolidasian. All intra-group transactions, balances, income
and expenses are eliminated in full on consolidation.
Kepentingan nonpengendali pada entitas anak di identifikasi secara terpisah dan disajikan
dalam ekuitas. Kepentingan pemegang saham nonpengendali awalnya diukur baik pada nilai
wajar atau pun pada proporsi pemilikan kepentingan nonpengendali dari nilai wajar aset
neto yang dapat diidentifikasi dari pihak yang diakuisisi. Pilihan pengukuran dilakukan pada
akuisisi dengan dasar akuisisi. Setelah akuisisi, jumlah tercatat kepentingan nonpengendali adalah
jumlah kepemilikan pada pengakuan awal ditambah bagian kepentingan nonpengendali dari
perubahan selanjutnya dalam ekuitas. Jumlah laba rugi komprehensif entitas anak tersebut
diatribusikan kepada pemilik Perseroan dan pada kepentingan nonpengendali bahkan jika hal ini
mengakibatkan kepentingan nonpengendali mempunyai saldo defisit.
Non-controlling interests in subsidiaries are identified separately and presented within
equity. The interest of non-controlling shareholders initially measured either at fair
value or at the non-controlling interests’ proportionate share of the recognized amounts
at the fair value of the acquiree’s identifiable net asset. The choice of measurement is made on
acquisition by acquisition basis. Subsequent to acquisition, the carrying amount of non-
controlling interests is the amount of those interests at initial recognition plus non-
controlling interests’ share of subsequent changes in equity. Total comprehensive income
of subsidiaries is attributed to the owners of the Company and to the non-controlling interests
even if this results in the non-controlling interests having deficit balance.
