PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 58 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2012 TIDAK DIAUDIT
DAN 31 DESEMBER 2011 DIAUDIT DAN TIGA BULAN BERAKHIR
31 MARET 2012 DAN 2011 TIDAK DIAUDIT
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 MARCH 2012 UNAUDITED
AND 31 DECEMBER 2011AUDITED AND FOR THREE MONTHS ENDED
31 MARCH 2012 AND 2011 UNAUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan akuntansi dan pengungkapan lanjutan
b. Changes in accounting policies and disclosures continued
i. Standar baru dan revisi yang diadopsi oleh Grup lanjutan
i. New and amended standards adopted by the Group continued
- PSAK No. 4 Revisi 2009, Laporan Keuangan Konsolidasian dan Laporan
Keuangan Tersendiri lanjutan -
SFAS No. 4 Revised 2009, Consolidated and Separate Financial
Statements continued PSAK No. 4 tidak memiliki dampak lain
pada laporan keuangan periode berjalan, karena tidak terdapat
kepentingan non-pengendali yang bersaldo defisit; tidak terdapat transaksi
dimana suatu kepemilikan dalam entitas
dihentikan pengakuannya
setelah kehilangan pengendalian atas entitas anak, dan tidak terdapat
transaksi dengan kepentingan non- pengendali.
SFAS No. 4 has had no other impact on the current period, as none of the non-
controlling interests have a deficit balance; there have been no
transactions whereby an interest in an entity is retained after the loss of control
of that entity and there have been no transactions
with non-controlling
interests. - PSAK No. 5 Revisi 2009, Segmen
Operasi -
SFAS No. 5 Revised 2009, Operating Segments
Standar yang direvisi mensyaratkan suatu
pendekatan manajemen ,
dimana informasi segmen disajikan dengan dasar yang sama dengan yang
digunakan untuk keperluan pelaporan internal. Karena itu, pelaporan segmen
konsisten dengan pelaporan internal kepada
pengambil keputusan
operasional. Hal tersebut menghasilkan perubahan pelaporan segmen yang
telah disajikan lihat Catatan 28. The revised standard requires a
management approach, under which segment information is presented on the
same basis as that used for internal reporting purposes. As such, the
segments are reported in a manner that is more consistent with the internal
reporting provided to the chief operating decision-maker. This has resulted
amend reportable segments being presented refer to Note 28.
- PSAK No.
7 Revisi
2010, Pengungkapan Pihak-pihak Berelasi
- SFAS No. 7 Revised 2010, Related
Party Disclosures Standar
memperjelas pedoman
pengungkapan pihak berelasi, transaksi dan saldo, termasuk komitmen dengan
pihak berelasi.
Standar juga
menjelaskan bahwa
personil manajemen kunci merupakan pihak
berelasi, yang
mewajibkan pengungkapan jumlah dan kategori
remunerasi dan kompensasi kepada personil manajemen kunci.
The standard enhances the guidance of disclosure of related party relationships,
transactions and outstanding balances, including commitments with related
party. It also makes clear that a member of the key management personnel is a
related party, which in turn requires the disclosure of each balance and
category of
remuneration and
compensation of the key management personnel.
Grup telah melakukan evaluasi ulang mengenai pihak berelasi sesuai dengan
standar ini dan memastikan laporan keuangan konsolidasian telah disusun
berdasarkan ketentuan pengungkapan yang direvisi.
The Group has re-evaluated its related party relationships in accordance with
this standard and ensured the consolidated financial statements have
been prepared under the revised disclosure requirements.
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 59 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2012 TIDAK DIAUDIT
DAN 31 DESEMBER 2011 DIAUDIT DAN TIGA BULAN BERAKHIR
31 MARET 2012 DAN 2011 TIDAK DIAUDIT
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 MARCH 2012 UNAUDITED
AND 31 DECEMBER 2011AUDITED AND FOR THREE MONTHS ENDED
31 MARCH 2012 AND 2011 UNAUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING