Impairment of non-financial assets
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutan2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued n. Penurunan nilai aset nonkeuangann. Impairment of non-financial assets
Aset yang memiliki umur manfaat tidak terbatas, sebagai contoh goodwill atau aset takberwujud yang belum siap digunakan, tidak diamortisasi dan dilakukan pengujian penurunan nilai secara tahunan, atau lebih sering apabila terdapat peristiwa atau perubahan pada kondisi yang mengindikasikan kemungkinan penurunan nilai. Assets that have an indefinite useful life - for example, goodwill or intangible assets not ready for use - are not subject to amortization and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Aset yang diamortisasi atau disusutkan ditinjau ulang ketika terdapat indikasi bahwa jumlah tercatatnya mungkin tidak dapat dipulihkan. Penurunan nilai diakui jika jumlah tercatat aset melebihi jumlah terpulihkan. Jumlah terpulihkan adalah nilai yang lebih tinggi antara nilai wajar aset dikurangi biaya untuk menjual dan nilai pakai aset. Dalam menentukan penurunan nilai, aset dikelompokkan sampai tingkat yang paling rendah dimana arus kasnya dapat diidentifikasi “UPK”. Aset nonkeuangan selain goodwill yang mengalami penurunan nilai ditinjau ulang pada setiap tanggal pelaporan untuk menentukan apakah terdapat kemungkinan pemulihan penurunan nilai. Assets that are subject to amortization or depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows “CGU”. Non-financial assets other than goodwill that suffer an impairment are reviewed for possible reversal of the impairment at each reporting date. Pemulihan kerugian penurunan nilai untuk aset selain goodwill, diakui jika, terdapat perubahan estimasi yang digunakan dalam menentukan jumlah terpulihkan aset sejak peninjauan ulang penurunan nilai yang terakhir. Pembalikan kerugian penurunan nilai tersebut diakui segera dalam laba rugi, kecuali untuk aset yang disajikan pada jumlah revaluasian yang diatur PSAK lain. Kerugian penurunan nilai yang diakui atas goodwill tidak dibalik kembali. Reversal on impairment loss for assets other than goodwill would be recognized if there had been a change in the estimates used to determine the asset’s recoverable amount since the last impairment test was carried out. Reversal on impairment loss will be immediately recognized in profit or loss, except for assets measured using the revaluation model as required by other PSAK. Impairment loss relating to goodwill would not be reversed. Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 318 P T Elnusa Tbk Lapor an T ahunan 201 6 The original consolidated financial statements included herein are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN
Parts
» Dalam Bidang Jasa Services Dalam Bidang Perindustrian Industries
» 0.1 8.6 7.6 2.7 13.0 12.6 HELMY SAID Direktur Sumber Daya Manusia
» 2,342,085 -21.00 1,307,481 25.35 HELMY SAID Direktur Sumber Daya Manusia
» 6.59 HELMY SAID Direktur Sumber Daya Manusia
» 36.5 19.5 HELMY SAID Direktur Sumber Daya Manusia
» 12.45 HELMY SAID Direktur Sumber Daya Manusia
» 48.4 8.7 39.1 8.8 HELMY SAID Direktur Sumber Daya Manusia
» Terpenuhi Complied Terpenuhi Complied Terpenuhi dengan catatan. Complied, with a note
» Belum Terpenuhi Not Yet Complied Terpenuhi Complied Terpenuhi Complied
» Belum Terpenuhi Not Yet Complied Terpenuhi Complied
» Memberikan kuasa dan wewenang kepada Direksi untuk mengatur tata cara
» Tugas Terkait Rapat Umum Pemegang Saham
» Duies Related to General Meeing of Shareholders Tugas terkait dengan Anak Perusahaan
» Duies Related to Work Strategies and Plans Related to Risk Management
» Terkait dengan Pemberantasan Korupsi Terkait dengan Sistem Pengendalian Internal
» Terkait dengan Hubungan dengan Para Pemangku Related to Informaion Disclosure and Conideniality
» Related to other Duies and Obligaions
» Ikhisar Data Keuangan Pening
» Informasi Saham Share Informaion
» Laporan Direksi Board of Directors Report Laporan Dewan Komisaris Board of Commissioners Report
» Pendirian Perusahaan Establishment of the Company
» Penawaran umum saham Public offering of shares
» Basis of preparation of the consolidated financial statements
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Investment in joint ventures
» Business combination SUMMARY OF
» Instrumen keuangan Financial instruments Aset keuangan Financial assets
» Financial instruments continued i.
» Financial instruments continued ii. Liabilitas keuangan lanjutan
» Financial instruments continued iii. Saling hapus instrumen keuangan Persediaan Inventories
» Aset takberwujud Intangible assets Sewa Lease
» Investment property continued SUMMARY OF
» Impairment of non-financial assets
» Revenues and expenses recognition i.
» Revenues and Imbalan kerja Employee benefits Program imbalan pasti Defined benefit plans
» IKHTISAR KEBIJAKAN SUMMARY OF
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN SUMMARY OF
» Judgements continued PERTIMBANGAN, ESTIMASI
» Estimasi dan asumsi Estimates and assumptions
» Estimates and assumptions continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Tahunan Elnusa 2016
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued
» ASET LAIN-LAIN OTHER ASSETS PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Sumitomo Mitsui Indonesia “SMBC” lanjutan PT Bank
» PT Bank Mizuho Indonesia “Mizuho” PT Bank Mizuho Indonesia “Mizuho”
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued UTANG USAHA TRADE PAYABLES
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» ANZ ANZ PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» ANZ lanjutan ANZ continued PT Bank BNI Syariah “BNI Syariah” PT Bank BNI Syariah “BNI Syariah”
» PT Bank Syariah Mandiri PT Bank Syariah Mandiri
» Program imbalan pensiun Pension benefits plan
» Program imbalan pensiun lanjutan Pension benefits plan continued
» Share capital Tambahan modal disetor Additional paid-in capital
» Dividend and general reserve Penghasilan komprehensif lain Other comprehensive income
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» Legal case PERJANJIAN PENTING,
» Legal case continued PERJANJIAN PENTING,
» Cooperation agreement continued PERJANJIAN PENTING,
» Capital expenditure commitments Fasilitas penjaminan bank Bank guarantee facilities
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT
» PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Credit risk MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
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