Prinsip-prinsip Konsolidasi Principles of Consolidation

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 20

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

Lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued

Seluruh laba rugi komprehensif diatribusikan pada pemilik entitas induk dan pada kepentingan non - pengendali bahkan jika hal ini mengakibatkan kepentingan non-pengendali mempunyai saldo defisit. Total comprehensive income is attributed to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Seluruh saldo akun dan transaksi yang material antar entitas yang dikonsolidasi telah dieliminasi. All significant intercompany transactions and balances are eliminated. Perubahan bagian kepemilikan Changes in the ownership interests Perubahan dalam bagian kepemilikan entitas induk pada entitas anak yang tidak mengakibatkan hilangnya pengendalian dicatat sebagai transaksi ekuitas, dimana nilai tercatat kepentingan pengendali dan non-pengendali disesuaikan untuk mencerminkan perubahan bagian relatifnya atas entitas anak. Perbedaan antara jumlah kepentingan non - pengendali disesuaikan dan nilai wajar imbalan yang diberikan atau diterima diakui secara langsung dalam ekuitas dan diatribusikan pada pemilik entitas induk. Changes in a parent’s ownership interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions, in which the carrying amounts of the controlling and non- controlling interests are adjusted to reflect the changes in their relative interests in the subsidiary. The difference between the amount by which the non- controlling interests are adjusted and the fair value of the consideration paid or received shall be recognized directly in equity and attributed to the owners of the parent. Jika entitas induk kehilangan pengendalian atas entitas anak, maka entitas induk menghentikan pengakuan aset termasuk goodwill, liabilitas dan komponen entitas terkait dengan entitas anak tersebut, dan mengukur setiap sisa investasi pada entitas anak terdahulu pada nilai wajarnya pada tanggal hilangnya pengendalian. Keuntungan atau kerugian yang terjadi diakui sebagai laba rugi yang dapat diatribusikan pada entitas induk. When a parent losses control of a subsidiary, it derecognizes the assets including goodwill, liabilities and related equity components of the former subsidiary, and measures any investment retained in the former subsidiary at its fair value at the date when control is lost. The resulting gain or loss is recognized in profit or loss attributed to the owners of the parent. c. Kombinasi bisnis c. Business combination Kombinasi bisnis dicatat dengan menggunakan metode akuisisi. Biaya perolehan dari sebuah akuisisi diukur pada nilai agregat imbalan yang dialihkan, diukur pada nilai wajar pada tanggal akuisisi dan total setiap kepentingan non-pengendali “KNP” pada pihak yang diakuisisi. Untuk setiap kombinasi bisnis, pihak pengakuisisi mengukur KNP pada pihak yang diakuisisi baik pada nilai wajar ataupun pada proporsi kepemilikan KNP atas aset neto yang terindentifikasi dari pihak yang diakuisisi. Biaya- biaya akuisisi yang timbul dibebankan dan disertakan dalam beban-beban administrasi. Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value and the amount of any non-controlling interest “NCI” in the acquiree. For each business combination, the acquirer measures the NCI in the acquiree either at fair value or at the proportionate share of the acquiree’s identifiable net assets. Acquisition costs incurred are expensed and included in administrative expenses. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 21

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING