AUSTRALIAN FAS
AUSTRALIAN FAS
Laporan keuangan konsolidasian interim disusun The interim consolidated financial statements are berdasarkan SAK di Indonesia yang dalam hal-hal
prepared based on Indonesian FAS which, to some tertentu berbeda dengan SAK di Australia. Efektif
extent, differ from those in Australia (“Australian sejak tanggal 1 Januari 2005, Australia telah
FAS”). Effective from January 1, 2005, Australia has menerapkan SAK Australia.
implemented Australian FAS. Significant differences signifikan antara SAK di Indonesia dan SAK di
Perbedaan yang
between Indonesian FAS and Australian FAS are Australia dijelaskan sebagai berikut:
explained as follows:
a) SAK di Indonesia tidak memperkenankan
a) Indonesian FAS do not allow amortisation of amortisasi hak atas tanah kecuali dalam kondisi
land-rights, with several exceptions under tertentu. Pengecualian tersebut dalam hal
circumstances. These certain terdapat penurunan kualitas tanah, pemakaian
certain
circumstances related to the impairment of tanah di daerah terpencil yang bersifat sementara
quality of land, temporary use of land in remote dan
areas and the management’s assessment that it perpanjangan hak kemungkinan besar tidak
is unlikely to obtain the renewal of the land diperoleh.
rights.
Berdasarkan SAK di Australia, hak atas tanah Under Australian FAS, land rights are assessed ditelaah apabila risiko dan hasil yang terkait
if the risks and rewards incidental to the dengan kepemilikan tanah secara substansi telah
ownership of the land are substantially ditransfer dari lessor kepada lessee dan dapat
transferred by the lessor to the lessee and diklasifikasikan sebagai sewa pembiayaan. SAK
would be classified as a capital lease. di Australia mengharuskan hak atas tanah yang
Australian FAS require land rights that are valid memiliki jangka waktu tertentu, walaupun dapat
only for certain periods, although they could be diperpanjang, harus diamortisasi selama jangka
extended, to be amortised over the lease term waktu hak atas tanah.
of the land rights.
b) From January 1, 2011, there is no difference perbedaan antara SAK di Indonesia dan
b) Sejak tanggal 1 Januari 2011, tidak ada
between Indonesian and Australian FAS in Australia. Sebelum 1 Januari 2011, SAK di
relation to the below. Prior to January 1, 2011, Indonesia memperbolehkan amortisasi goodwill
Indonesian FAS allowed goodwill amortisation dan pengakuan goodwill negatif. Jika imbalan
and the recognition of negative goodwill. If the yang dialihkan lebih rendah daripada nilai wajar
cost of acquisition is less than the fair value of aset neto teridentifikasi entitas yang diakuisisi,
the net assets of the subsidiary acquired, the nilai wajar dari aset nonmoneter dikurangkan
fair value on non-monetary assets should be secara proporsional sampai selisih tereliminasi.
reduced proportionately until the difference is Jika tidak tereliminasi penuh, sisa selisih diakui
eliminated. If it is not possible to completely sebagai goodwill negatif dan diperlakukan
eliminate the difference by reducing the fair sebagai penghasilan yang ditangguhkan dan
value of non-monetary assets, the remaining diamortisasi selama periode tertentu. Sejak 1
difference is recognised as a negative goodwill Januari 2011, SAK di Indonesia tidak lagi
and treated as deferred income and amortised mengizinkan
over a certain period. From January 1, 2011, mengharuskan goodwill negatif yang berasal dari
Indonesian FAS no longer permits amortisation kombinasi bisnis lalu dihentikan pengakuannya
of goodwill and requires negative goodwill from dengan melakukan penyesuaian terhadap saldo
prior business combinations to be derecognised laba awal tanggal 1 Januari 2011.
by making an adjustment to the opening retained earnings as at January 1, 2011.
38. SUMMARY OF SIGNIFICANT DIFFERENCES STANDAR AKUNTANSI KEUANGAN (“SAK”) DI
38. IKHTISAR PERBEDAAN SIGNIFIKAN ANTARA
BETWEEN
INDONESIAN FINANCIAL
INDONESIA DAN DI AUSTRALIA (lanjutan)
ACCOUNTING
STANDARDS (“FAS”) AND
AUSTRALIAN FAS (continued) Berdasarkan SAK Australia, AASB 1031 “Materiality”
Based on Australian FAS, AASB 1031 “Materiality” dan AASB Interpretation 21 “Levies” harus diterapkan
and AASB Interpretation 21 “Levies” are mandatory mulai dari 1 Januari 2014. Standar ini tidak memiliki
to be applied starting from January 1, 2014. These dampak yang material terhadap laporan keuangan
standards do not have a material impact on the konsolidasian interim Grup yang disiapkan menurut
interim consolidated financial statements of the SAK Australia.
Group prepared under Australian FAS. Tabel-tabel berikut ini menyajikan rekonsiliasi laporan
The following tables set forth a reconciliation of the posisi keuangan konsolidasian interim pada tanggal
interim consolidated statements of financial position
30 Juni 2016 dan 31 Desember 2015 dan laporan as at June 30, 2016 and December 31, 2015 and laba rugi dan penghasilan komprehensif lain
interim consolidated statements of profit or loss and konsolidasian interim untuk periode yang berakhir 30
other comprehensive income for the period ended Juni 2016 dan 30 Juni 2015, untuk setiap kasus
June 30, 2016 and June 30, 2015 in each case antara laporan keuangan konsolidasian interim
between Indonesian FAS and Australian FAS menurut Standar Akuntansi Keuangan di Indonesia
interim consolidated financial statements. ("SAK") dan Standar Akuntansi Keuangan di Australia.
June 2016 30 Juni/
December 2015 31 Desember/
FAS ASET
ASSETS ASET LANCAR
CURRENT ASSETS
Piutang usaha, bersih Kas dan setara kas 7,718,606,613
8,086,634,372 Cash and cash equivalents Trade receivables, net Pihak ketiga
340,924,318 Third parties Pihak berelasi
107,087,903 Related parties Piutang lain-lain, bersih
130,132,409 Other receivables, net Persediaan, bersih
1,752,584,557 Inventories, net Pajak dibayar di muka Pajak penghasilan badan
- Corporate income taxes Prepaid taxes Pajak lain-lain
694,244,827 Other taxes Biaya dibayar di muka
76,226,751 Prepaid expenses Aset lancar lain-lain
64,991,423 Other current assets Jumlah aset lancar
11,252,826,560 Total current assets
ASET TIDAK LANCAR
Kas yang dibatasi NON-CURRENT ASSETS penggunaannya
3,480,950 Restricted cash Piutang nonusaha
Non-trade related pihak berelasi
481,963,825 party receivable Investasi pada Investasi pada entitas entitas asosiasi, bersih
1,992,516,049 Investments in associates, net Investment in a jointly pengendalian bersama
1,481,635,779 controlled entity Property, plant and Aset tetap, bersih
12,328,870,522 equipment, net Properti pertambangan
863,973,221 Mining properties Aset eksplorasi dan evaluasi
875,093,838 Exploration and evaluation assets Biaya tangguhan
50,279,543 Deferred charges Pajak dibayar dimuka
303,728,340 Prepaid taxes Goodwill
113,340,453 Goodwill Aset pajak tangguhan, bersih
635,573,329 Deferred tax assets, net Aset tidak lancar lainnya
81,249,359 Other non-current assets Jumlah aset tidak lancar
19,211,705,208 Total non-current assets
JUMLAH ASET 29,689,978,278
30,464,531,768 TOTAL ASSETS
38. SUMMARY OF SIGNIFICANT DIFFERENCES STANDAR AKUNTANSI KEUANGAN (“SAK”) DI
38. IKHTISAR PERBEDAAN SIGNIFIKAN ANTARA
BETWEEN
INDONESIAN FINANCIAL
INDONESIA DAN DI AUSTRALIA (lanjutan)
ACCOUNTING
STANDARDS (“FAS”) AND