PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
19
2. IKHTISAR KEBIJAKAN
AKUNTANSI PENTING
Lanjutan 2. SUMMARY
OF SIGNIFICANT
ACCOUNTING POLICIES Continued
c. Penggabungan Usaha c. Business Acquisitions
Akuisisi dicatat dengan metode pembelian sesuai dengan PSAK No. 22, “Penggabungan
Usaha.” Pada saat akuisisi, aset dan kewajiban Anak perusahaan dinilai dengan
nilai wajar pada tanggal akuisisi. Selisih lebih antara biaya perolehan dengan nilai wajar aset
bersih yang diperoleh dan dapat diidentifikasi diakui sebagai goodwill dan diamortisasi
dengan menggunakan metode garis lurus selama dua puluh 20 tahun.
Acquisitions are accounted for using the purchase method in accordance with the
requirements of PSAK No. 22, “Business
Combination.” On acquisition, the assets and liabilities of a Subsidiary are measured at
their fair values at the date of acquisition. Any excess of the cost of acquisition over
the fair values of the identifiable net assets acquired is recognized as goodwill and
amortized using the straight-line basis over twenty 20 years.
Jika biaya perolehan lebih rendah dari bagian Perusahaan atas nilai wajar aset dan
kewajiban yang dapat diidentifikasi pada tanggal akuisisi diskon atas akuisisi, nilai
wajar aset non-moneter dikurangi secara proporsional sampai seluruh selisih tersebut
tereliminasi. Sisa lebih setelah penurunan nilai wajar aset non-moneter tersebut diakui
sebagai goodwill negatif, yang diperlakukan sebagai pendapatan ditangguhkan dan diakui
sebagai pendapatan berdasarkan metode garis lurus selama dua puluh 20 tahun.
When the cost of acquisition is less than the fair values of the identifiable assets and
liabilities acquired as at the date of acquisition i.e. discount on acquisition, fair
values of the acquired non-monetary assets are reduced proportionately until all the
excess is eliminated. The remaining excess after reducing the fair values of non-monetary
assets acquired is recognized as negative goodwill, treated as deferred revenue and
recognized as revenue on a straight-line basis over twenty 20 years.
Akuisisi Anak perusahaan yang memenuhi kriteria sebagai transaksi restrukturisasi
entitas sepengendali dicatat berdasarkan PSAK No.
38 Revisi 2004, “Akuntansi Restrukturisasi Entitas Sepengendali”.
Berdasarkan standar ini, akuisisi Anak perusahaan dicatat berdasarkan metode
penyatuan kepentingan pooling of interest dimana aset dan kewajiban Anak perusahaan
dicatat dengan nilai buku. Selisih antara harga penyerahan dan bagian Perusahaan atas nilai
buku Anak perusahaan, jika ada, dicatat sebagai “Selisih Nilai Transaksi Restrukturisasi
Entitas Sepengendali” dan disajikan sebagai komponen terpisah pada ekuitas Perusahaan.
Saldo “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” direalisasi sebagai laba
atau rugi sejak hilangnya sifat sepengendali antara entitas yang bertransaksi.
Acquisitions of Subsidiaries that represent a restructuring transaction of entities under
common control are accounted for in accordance with PSAK No. 38 Revised
2004, “Accounting for Restructuring Transaction of Entities Under Common
Control.” Based on this standard, acquisition of a Subsidiary is accounted based on the
pooling of interest, wherein assets and liabilities of a subsidiary are recorded at their
book values. The difference between the transfer price and the Company’s interest in
the Subsidiary’s book values, if any, is recorded as “Difference in Value from
Restructuring Transaction of Entities Under Common Control” and presented as a
separate component in the Company’s equity. The balance of “Difference in Value
from Restructuring Transactions of Entities Under Common Control” can be realized to
gain or loss from the time the common control no longer exists between the entities that
entered into the transaction.
PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
20
2. IKHTISAR KEBIJAKAN
