the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang
Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
15
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Kombinasi bisnis lanjutan c. Business combinations continued
Setelah pengakuan awal, goodwill diukur pada jumlah tercatat dikurangi akumulasi kerugian
penurunan nilai. Untuk tujuan uji penurunan nilai, goodwill yang diperoleh dari suatu
kombinasi bisnis sejak tanggal akuisisi, dialokasikan kepada setiap Unit Penghasil Kas
“UPK”
Grup yang
diharapkan akan
bermanfaat dari sinergi kombinasi tersebut, terlepas dari apakah aset atau liabilitas lain
dari pihak yang diakuisisi ditetapkan atas UPK tersebut.
After initial recognition, goodwill is measured at cost less any accumulated impairment losses.
For the purpose of impairment testing, goodwill acquired in a business combination from the
acquisition date, is allocated to each of the Group’s Cash-Generating Units “CGU” that
are expected to benefit from the combination, irrespective of whether other assets or liabilities
of the acquiree are assigned to those CGUs.
Jika goodwill telah dialokasikan pada suatu UPK dan operasi tertentu atas UPK tersebut
dihentikan, maka goodwill yang diasosiasikan dengan operasi yang dihentikan tersebut
termasuk dalam jumlah tercatat operasi tersebut ketika menentukan keuntungan atau
kerugian dari pelepasan. Goodwill yang dilepaskan tersebut diukur berdasarkan nilai
relatif operasi yang dihentikan dan porsi UPK yang ditahan.
When goodwill forms part of a CGU and part of the operation within that CGU is disposed of,
the goodwill associated with the operation disposed of is included in the carrying amount
of the operation when determining the gain or loss on disposal of the operation. Goodwill
disposed of in this circumstance is measured based on the relative values of the operation
disposed of and the portion of the CGU retained.
Grup menerapkan PSAK No. 38 Revisi 2012, Kombinasi Bisnis Entitas Sepengendali, yang
mengatur perlakuan akuntansi untuk transaksi penggabungan
usaha antara
entitas sepengendali.
The Group applies PSAK No. 38 Revised 2012, “Business Combination of Entities Under
Common Control, which prescribes the accounting treatment for transactions of a
business combination between entities under common control.
Ruang lingkup PSAK No. 38 Revisi 2012 terbatas hanya untuk perlakuan akuntansi,
pengakuisisi dan diakuisisi, dalam kombinasi bisnis entitas sepengendali,
jelas tidak
termasuk jenis transaksi lainnya. The scope of PSAK No. 38 Revised 2012 is
confined only to the accounting treatment, by an acquirer and acquiree, in a business
combination of common control entities, clearly excluding any other types of transactions
between them.
Sesuai dengan PSAK No. 38 Revisi 2012, kombinasi bisnis entitas sepengendali tidak
mengakibatkan perubahan substansi ekonomi pemilikan atas aset, liabilitas, saham atau
instrumen
kepemilikan lainnya
yang dipertukarkan, aset atau liabilitas yang
dialihkan dicatat pada nilai buku sebagai kombinasi
bisnis dengan
menggunakan metode penyatuan kepemilikan pooling-of-
interests.
Under the PSAK No. 38 Revised 2012,since the business combination of entities under
common control does not result in a change of the economic substance of the ownership of
assets, liabilities, shares or other instruments of ownership which are exchanged, the assets or
liabilities transferred are recorded at book values as a business combination using the
pooling-of-interests method.
Dalam menerapkan
metode penyatuan
kepemilikan, komponen laporan keuangan konsolidasian untuk periode dimana terjadi
penggabungan usaha
pada periode
perbandingan, disajikan sedemikian rupa seolah-olah
perusahaan tersebut
telah bergabung sejak periode penggabungan
entitas sepengendali. Selisih antara nilai tercatat investasi pada tanggal efektif dan
harga pengalihan diakui sebagai tambahan modal disetor.
In applying the pooling-of-interests method, the components of the financial statements for the
period during which the business combination occurred and for any comparative periods, are
presented in such a manner as if the entities have been combined from the period in which
the merging entities were placed under common control. The difference between the
carrying values of the investments at the effective date and the transfer price is
recognized as additional paid-in capital.
