Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 42

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

Lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Continued v. Beban Emisi Saham

v. Stock Issuance Costs

Berdasarkan Keputusan Bapepam tanggal 13 Maret 2000 No. KEP-06PM2000, semua beban yang terjadi sehubungan dengan Penawaran Umum Perdana dan Penawaran Umum Terbatas disajikan sebagai “Tambahan Modal Disetor” pada akun ekuitas. Based on Bapepams Decision Letter No. KEP-06 PM2000 dated March 13, 2000, all costs incurred in relation to Initial Public Offering and Rights Issue are presented as Additional Paid-in Capital in equity. w. Provisi dan Kontinjensi w. Provisions and Contingencies Provisi diakui jika Kelompok Usaha memiliki liabilitas kini baik bersifat hukum maupun bersifat konstruktif yang akibat peristiwa masa lalu besar kemungkinannya penyelesaian liabilitas tersebut mengakibatkan arus keluar sumber daya yang mengandung manfaat ekonomi dan estimasi yang handal mengenai total liabilitas tersebut dapat dibuat. Provisions are recognized when the Group has a present obligation legal or constructive where, as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisi ditelaah pada setiap tanggal laporan posisi keuangan konsolidasian dan disesuaikan untuk mencerminkan estimasi kini terbaik. Jika tidak terdapat kemungkinan arus keluar sumber daya yang mengandung manfaat ekonomi untuk menyelesaikan liabilitas tersebut, provisi dibatalkan. Provisions are reviewed at each statement of financial position date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. Aset dan liabilitas kontinjensi tidak diakui dalam laporan keuangan konsolidasian interim. Liabilitas kontinjensi diungkapkan dalam laporan keuangan konsolidasian, kecuali arus keluar sumber daya yang mengandung manfaat ekonomi kemungkinannya kecil. Aset kontinjensi diungkapkan dalam laporan keuangan konsolidasian interim jika terdapat kemungkinan besar arus masuk manfaat ekonomis akan diperoleh. Contingent assets and liabilities are not recognized in the interim consolidated financial statements. Contingent liabilities are disclosed in the consolidated financial statements, unless the possibility of an outflow of resources embodying economic benefits is remote. Contingent assets are disclosed in the interim consolidated financial statements where an inflow of economic benefits is probable. x. Pengakuan Pendapatan dan Beban x. Revenue and Expenses Recognition Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh oleh Kelompok Usaha dan totalnya dapat diukur secara handal. Pendapatan diukur pada nilai wajar imbalan yang diterima, tidak termasuk diskon, rabat dan pajak penjualan PPN. Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates and sales taxes VAT. Kelompok Usaha menelaah pengaturan pendapatannya melalui kriteria tertentu untuk menentukan apakah bertindak sebagai prinsipal atau agen. Kelompok Usaha berkesimpulan Kelompok Usaha sebagai prinsipal dalam semua pengaturan pendapatan. The Group assesses its revenue arrangements against specific criteria in order to determine if they are acting as principal or agent. The Group has concluded that the Group is acting as a principal in all of its revenue arrangements.