PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 516 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 MARCH 2014 AND 31 DECEMBER 2013
Expressed in US Dollars, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING
POLICIES continued c. Konsolidasi lanjutan
c. Consolidation continued iv Pengendalian bersama entitas lanjutan
iv Jointly controlled entities continued
a aktivitas, jangka waktu dan kewajiban pelaporan dari ventura bersama;
b penetapan Dewan Direksi dan Dewan Komisaris atau organisasi setara dari
ventura bersama dan hak suara venturer;
c kontribusi modal oleh venturer; dan d pembagian oleh venturer atas output,
penghasilan, beban atau hasil dari ventura bersama.
a the activity, duration and reporting obligations of the joint venture;
b the appointment of the Board of Directors and Board of Commissioners
or equivalent governing body of the joint venture and the voting rights of the
venturers;
c capital contributions by the venturers; and
d the sharing by the venturers of the output, income, expenses or results of
the joint venture. Pengendalian bersama entitas memiliki
karakteristik berikut: Jointly controlled entities have the following
characteristics: a Pengendalian bersama entitas adalah
ventura bersama yang melibatkan pendirian suatu perseroan terbatas,
persekutuan atau entitas lainnya yang mana setiap venturer mempunyai
bagian partisipasi. Entitas tersebut beroperasi dalam cara yang sama
seperti entitas lainnya, kecuali adanya perjanjian kontraktual antar venturer
yang
menciptakan pengendalian
bersama atas aktivitas ekonomi entitas;
b Pengendalian bersama
entitas mengendalikan
aset ventura
bersama, menanggung liabilitas dan beban, dan memperoleh penghasilan.
Entitas tersebut dapat mengadakan kontrak atas nama sendiri dan
memperoleh
pembiayaan untuk
tujuan aktivitas ventura bersama. Setiap venturer berhak atas bagian
laba dari pengendalian bersama entitas,
meskipun beberapa
pengendalian bersama entitas juga meliputi pembagian output ventura
bersama; dan a A jointly controlled entity is a joint
venture that involves the establishment of a corporation, partnership or other
entity in which each venturer has an interest. The entity operates in the same
way as other entities, except that a contractual arrangement between the
venturers establishes joint control over the economic activity of the entity;
b A jointly controlled entity controls the
assets of the joint venture, incurs liabilities and expenses and earns
income. It may enter into contracts in its own name and raise finance for the
purposes of the joint venture activity. Each venturer is entitled to a share of
the profits of the jointly controlled entity, although some jointly controlled entities
also involve a sharing of the output of the joint venture; and
c Pengendalian bersama
entitas melakukan catatan akuntansi sendiri
serta menyusun dan menyajikan laporan keuangan dengan cara yang
sama seperti entitas lainnya.
c A jointly controlled entity maintains its own accounting records and prepares
and presents financial statements in the same way as other entities.
PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 517 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 MARET 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 MARCH 2014 AND 31 DECEMBER 2013
Expressed in US Dollars, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
