PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta
untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY
Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and
for the Six-Month Periods Ended June 30, 2017 and 2016
Figures are Presented in Rupiah, unless Otherwise Stated
- 64 -
36. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian
36. Supplemental Disclosures on Consolidated Statements of Cash Flows
30 Juni 31 Desember
June 30, December 31,
2017 2016
Reclassification from inventories to Reklasifikasi persediaan menjadi
property, plant and aset tetap Catatan 9
- 48.007.380.492
equipment Note 9 Liabilities arising from acquisition
Utang atas perolehan aset tetap of property, plant and
Catatan 9 -
17.337.471.360 equipment Note 9
Reklasifikasi persediaan menjadi Reclassification from inventories to
properti investasi Catatan 8 -
2.496.522.276 investment properties Note 8
Utang atas perolehan properti investasi Liabilities arising from acquisition
Catatan 8 -
1.930.235.000 of property investment Note 8
37. Standar Akuntansi Keuangan Baru 37. New Financial Accounting Standards
a. Diterapkan pada Tahun 2016
a. Adopted During 2016 Grup telah menerapkan amandemen
standar-standar akuntansi berikut, namun tidak
mengakibatkan perubahan
substansial terhadap kebijakan akuntansi Grup dan tidak memiliki dampak signifikan
terhadap laporan keuangan konsolidasian: The Group has adopted the following
amended accounting standards, which did not result in substantial changes to
the Group ’s accounting policies and had
no material effect on the consolidated financial statements:
1. PSAK No. 4, Laporan Keuangan
Tersendiri: Metode Ekuitas dalam Laporan Keuangan Tersendiri
1. PSAK No. 4, Separate Financial
Statements: Equity
Method in
Separate Financial Statements 2.
PSAK No. 5, Segmen Operasi 2.
PSAK No. 5, Operating Segments 3.
PSAK No. 7, Pengungkapan Pihak- pihak Berelasi
3. PSAK
No. 7,
Related Party
Disclosures 4.
PSAK No. 24, Imbalan Kerja tentang Program
Imbalan Pasti:
Iuran Pekerja
4. PSAK No. 24, Employee Benefits
regarding Defined-Benefit
Plans: Employee Contributions
5. PSAK No. 65, Laporan Keuangan
Konsolidasian tentang
Entitas Investasi: Penerapan Pengecualian
Konsolidasi 5.
PSAK No.
65, Consolidated
Financial Statements
regarding Investment Entities: Applying the
Consolidation Exception 6.
PSAK No.
67, Pengungkapan
Kepentingan dalam Entitas Lain tentang Entitas Investasi: Penerapan
Pengecualian Konsolidasi 6.
PSAK No. 67, Disclosure of Interests in
Other Entities
regarding Investment Entities: Applying the
Consolidation Exception 7.
PSAK No. 68, Pengukuran Nilai Wajar
7. PSAK
No. 68,
Fair Value
Measurement
PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta
untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY
Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and
for the Six-Month Periods Ended June 30, 2017 and 2016
Figures are Presented in Rupiah, unless Otherwise Stated
- 65 - b.
Standar Akuntansi Keuangan Berlaku Efektif 1 Januari 2017 dan 2018
b. Financial Accounting Standards Effective January 1, 2017 and 2018
Ikatan Akuntan
Indonesia telah
menerbitkan Pernyataan
Standar Akuntansi
Keuangan PSAK
baru, amandemen
PSAK, dan
Interpretasi Standar Akuntansi Keuangan ISAK baru
yang akan berlaku efektif pada periode yang dimulai 1 Januari 2017, kecuali
Amandemen PSAK No. 16 dan PSAK No.69 yang berlaku efektif 1 Januari 2018:
The Institute of Indonesia Chartered Accountants has issued the following new
Statement of
Financial Accounting
Standards PSAK,
amendments to
PSAKs and new Interpretation of Financial Accounting Standards ISAK which will be
effective for annual period beginning January 1, 2017, except for Amendment to
PSAK No. 16 and PSAK No. 69 which will be effective on January 1, 2018:
PSAK PSAK
1. PSAK No. 1, Penyajian Laporan
Keuangan: Prakarsa Pengungkapan 1.
PSAK No.
1, Presentation
of Financial
Statements: Disclosure
Initiative
2. PSAK No. 16, Agrikultur: Tanaman
Produktif 2.
PSAK No. 16, Agriculture: Bearer Plants
3. PSAK No. 69, Agrikultur
3. PSAK No. 69, Agriculture
ISAK ISAK
1. ISAK No. 31, Interpretasi atas Ruang
Lingkup PSAK 13: Properti Investasi 1.
ISAK No. 31, Interpretation of Framework of PSAK 13: Investment
Properties
Grup memperkirakan bahwa penerapan PSAK dan ISAK di atas tidak berdampak signifikan
terhadap laporan keuangan konsolidasian. The Group does not expect that these PSAKs
and ISAK will have a significant impact on the consolidated financial statements.
