LAPORAN TAHUNAN
2011
ANNUAL REPORT
PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2011 and 2010
Expressed in thousands of Rupiah, unless otherwise stated
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2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Investasi pada entitas asosiasi
j. Investments in associates
Entitas asosiasi adalah seluruh perusahaan dimana Perseroan dan entitas anak memiliki
pengaruh signifikan namun bukan pengendali, biasanya melalui kepemilikan hak suara, baik
secara langsung maupun tidak langsung, antara 20 dan 50. Investasi pada entitas asosiasi
dicatat dengan metode ekuitas dan pada awalnya diakui sebesar harga perolehan.
Investasi
pada entitas
asosiasi tersebut
termasuk goodwill yang diidentifikasi ketika akuisisi, dikurangi rugi penurunan nilai.
Associates are all entities over which the Company and subsidiaries have significant
influence but
not control,
generally accompanying
a directly
or indirectly
shareholding of between 20 and 50 of the voting rights. Investments in associated entities
are accounted for using the equity method of accounting and are initially recognized at cost.
The Company and its subsidiaries’ investments in associates include goodwill identified on
acquisition, net of impairment loss.
Bagian Perseroan dan entitas anak atas laba atau rugi entitas asosiasi pasca-akuisisi, diakui
dalam laporan laba rugi. Bagian atas mutasi pendapatan
komprehensif lainnya
pasca- akuisisi,
diakui didalam
pendapatan komprehensif
lainnya. Mutasi
pendapatan komprehensif
pasca-akuisisi disesuaikan
terhadap nilai tercatat investasinya. Jika bagian Perseroan dan entitas anak atas kerugian
entitas asosiasi sama dengan atau melebihi kepentingannya pada entitas asosiasi, termasuk
piutang tanpa agunan, Perseroan dan entitas anak
menghentikan pengakuan
bagian kerugiannya, kecuali Perseroan dan entitas
anak memiliki kewajiban atau melakukan pembayaran atas nama entitas asosiasi.
The Company and its subsidiaries share of their associates post acquisition profits or
losses is recognized in the income statement and their share of post acquisition movement in
other comprehensive income is recognized as other comprehensive income. The cumulative
post-acquisition
movements are
adjusted against the carrying amount of the investment.
When the Company and subsidiaries’ share of losses in an associate or exceed its interest in
the associates, including any other unsecured receivable, the Company and its subsidiaries
do not recognized for the losses unless they have incurred obligation or made payments on
behalf of associates.
Keuntungan dan kerugian dilusi yang timbul dari investasi pada entitas asosiasi diakui dalam
laporan laba rugi konsolidasian. Dilution gains and losses arising in investments
in associates
are recognized
in the
consolidated statement of income. Keuntungan yang belum direalisasi atas
transaksi antara Perseroan dan entitas anak dengan entitas asosiasinya dieliminasi sebesar
kepentingan Perseroan dan entitas anak pada entitas
asosiasi. Kerugian
yang belum
direalisasi, jika ada, juga dieliminasi kecuali terjadi penurunan nilai atas aset yang dialihkan.
Unrealized gains on transactions between the Company and its subsidiaries and their
associates are eliminated to the extend of the Company and subsidiaries interest in the
associates. Unrealized losses, if any, are also eliminated unless the transaction provides
evidence of an impairment of the asset transferred.
k. Aset tetap dan penyusutan
