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
