Kombinasi Bisnis Business Combinations

Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 22

2. IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

i. Aset tetap lanjutan

i . Property, plant and equipment continued Seluruh aset tetap awalny a diakui sebesar biay a perolehan, y ang terdiri atas harga perolehan dan biay a-biaya tambahan y ang dapat diatribusikan langsung untuk membawa aset ke lokasi dan kondisi yang diinginkan supay a aset tersebut siap digunakan sesuai dengan maksud manajemen. All fixed assets are initially recognized at cost, which comprises its purchase price and any costs directly attributable in bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Setelah pengakuan awal, aset tetap diny atakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai. Biay a perolehan termasuk biay a penggantian bagian aset tetap saat biay a tersebut terjadi, jika memenuhi kriteria pengakuan. Selanjutny a, pada saat inspeksi y ang signif ikan dilakukan, biay a inspeksi itu diakui ke dalam jumlah tercatat “carrying amount” aset tetap sebagai suatu penggantian jika memenuhi kriteria pengakuan. Semua biay a pemeliharaan dan perbaikan y ang tidak memenuhi kriteria pengakuan diakui dalam laporan laba rugi komprehensif konsolidasian pada saat terjadiny a. Subsequent to initial recognition, property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Such cost includes the cost of replacing part of the property, plant and equipment when that cost is incurred, if the recognition criteria are met. Likewise, when a major inspection is performed, its cost is recognized in the carrying amount of the property, plant and equipment as a replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not meet the recognition criteria are recognized in the consolidated statement of comprehensive income as incurred. Aset tetap yang diperoleh dalam pertukaran aset nonmoneter atau kombinasi aset moneter dan nonmoneter diukur pada nilai wajar, kecuali: i transaksi pertukaran tidak memiliki substansi komersial, atau ii nilai wajar dari aset y ang diterima dan diserahkan tidak dapat diukur secara andal. Property and equipment acquired in exchange for a non-monetary asset or for a combination of monetary and non-monetary assets are measured at fair values unless: i the exchange transaction lacks commercial substance, or ii the fair value of neither the assets received nor the assets given up can be measured reliably. Aset y ang diterima diukur dengan cara demikian, meskipun jika Grup tidak dapat langsung menghentikan pengakuan dari aset y ang diserahkan. Jika aset y ang diperoleh tidak dapat diukur secara andal nilai wajarny a, maka biaya perolehanny a diukur dengan jumlah tercatat dari aset yang diserahkan. The acquired assets are measured this way even if the Group cannot immediately derecognize the assets given up. If the acquired assets cannot be reliably measured at fair value, their value is measured at the carrying amount of the assets given up. Peny usutan dihitung dengan menggunakan metode garis lurus berdasarkan taksiran masa manf aat ekonomis aset tetap sebagai berikut: Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows: TahunYears Bangunan dan prasarana 20 Building and i mprov ements Mesin dan peralatan 5 - 15 Machinery and equipment Peralatan kantor 3 - 7 Office equi pment Peralatan pengang kutan 4 - 10 Transportation equipment Pengembangan pras arana 3 Leas ehold i mprov ement Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 23

2. IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan