Accounting for Business Combination
and its Subsidiaries Notes to Consolidated Financial Statements
As of June 30, 2017 and December 31, 2016 and for the Six-Month Periods
Ended June 30, 2017 and 2016 Figures are Presented in of Rupiah, unless
Otherwise Stated
Jika goodwill telah dialokasikan pada suatu UPK dan operasi tertentu atas UPK
tersebut dihentikan, maka goodwill yang diasosiasikan dengan operasi yang
dihentikan tersebut termasuk dalam jumlah tercatat operasi tersebut ketika
menentukan keuntungan atau kerugian dari pelepasan. Goodwill yang dilepaskan
tersebut diukur berdasarkan nilai relatif operasi yang dihentikan dan porsi UPK
yang ditahan. Where goodwill forms part of a CGU and
part of the operation within that CGU is disposed of, the goodwill associated with the
operation disposed of is included in the carrying amount of the operation when
determining the gain or loss on disposal of the operation. Goodwill disposed of in this
circumstance is measured based on the relative values of the operation disposed of
and the portion of the CGU retained.
d. Penjabaran Mata Uang Asing d. Foreign Currency Translation
Mata Uang Fungsional dan Pelaporan Functional and Reporting Currencies
Akun-akun yang tercakup dalam laporan keuangan setiap entitas dalam Grup
diukur menggunakan mata uang dari lingkungan ekonomi utama dimana entitas
beroperasi mata uang fungsional. Items included in the financial statements of
each of the Group’s companies are measured using the currency of the primary
economic environment in which the entity operates the functional currency.
Laporan keuangan konsolidasian disajikan dalam Rupiah, yang merupakan mata
uang fungsional Perusahaan dan mata uang penyajian Grup.
The consolidated financial statements are presented in Rupiah which is the Company’s
functional and the Group’s presentation currency.
Transaksi dan Saldo Transactions and Balances
Transaksi dalam mata uang asing dijabarkan kedalam mata uang fungsional
menggunakan kurs pada tanggal transaksi. Keuntungan atau kerugian
selisih kurs yang timbul dari penyelesaian transaksi dan dari penjabaran pada kurs
akhir tahun atas aset dan liabilitas moneter dalam mata uang asing diakui
dalam laba rugi. Aset nonmoneter yang diukur pada nilai wajar dijabarkan
menggunakan kurs pada tanggal nilai wajar ditentukan.
Foreign currency transactions are translated into the functional currency using the
exchange rates prevailing at the dates of the transactions. Foreign exchange gains and
losses resulting from the settlement of such transactions and from the translation at year
end exchange rates of monetary assets and liabilities denominated in foreign currencies
are recognized in profit or loss. Non- monetary assets that are measured at fair
value are translated using the exchange rate at the date that the fair value was
determined.
Selisih penjabaran akun ekuitas dan akun nonmoneter serupa yang diukur pada nilai
wajar diakui dalam laba rugi. Translation differences on equities and
similar non-monetary items measured at fair value are recognized in profit or loss.
Pada tanggal 30 Juni 2017 dan 2016, kurs konversi yakni kurs tengah Bank
Indonesia, yang digunakan oleh Grup adalah sebagai berikut:
As of 30 Juni 2017 and 2016, the conversion rates used by the Group were the middle
rates of Bank Indonesia as follows:
30 Juni 31 Desem ber
June 30, 2017 December 31, 2016
Dolar Amerika Serikat USD 13.319,00
13.436,00 United States Dollar USD
Dolar Singapura SGD 9.590,65
9.298,92 Singapore Dollar SGD
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and its Subsidiaries Notes to Consolidated Financial Statements
As of June 30, 2017 and December 31, 2016 and for the Six-Month Periods
Ended June 30, 2017 and 2016 Figures are Presented in of Rupiah, unless
Otherwise Stated e. Transaksi Pihak Berelasi