These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2010 DAN 2009
DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk.
AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2010 AND 2009 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED
2. IKHTISAR
KEBIJAKAN AKUNTANSI
PENTING lanjutan
2. SUMMARY
OF SIGNIFICANT
ACCOUNTING POLICIES continued
c. Instrumen Keuangan lanjutan c. Financial Instruments continued
6. Penghentian Pengakuan
Aset dan
Kewajiban Keuangan lanjutan 6.
Derecognition of Financial Assets and Liabilities continued
Aset keuangan lanjutan Financial assets continued
a Perusahaan dan Anak Perusahaan telah secara substantial mentransfer seluruh risiko
dan manfaat dari aset, atau b Perusahaan dan Anak Perusahaan secara substansial tidak
mentransfer atau tidak memiliki seluruh risiko dan manfaat suatu aset, namun telah
mentransfer kendali atas aset tersebut. a the Company and Subsidiary have
transferred substantial all the risks and rewards of the asset, or b the Company and
Subsidiary have neither transferred nor retained substantially all the risks and rewards
of the asset, but have transferred control of the asset.
Kewajiban keuangan Financial liabilities
Kewajiban keuangan dihentikan pengakuannya pada saat kewajiban tersebut dihentikan atau
dibatalkan atau kadaluwarsa. A financial liability is derecognized when the
obligation under the liability is discharged of cancelled or has expired.
Ketika suatu kewajiban keuangan yang ada digantikan oleh kewajiban keuangan lain dari
pemberi pinjaman
yang sama
dengan persyaratan yang berbeda secara substansial,
atau modifikasi secara substansial persyaratan dari suatu kewajiban yang saat ini ada,
pertukaran atau
modifikasi tersebut
diperlakukan sebagai penghentian pengakuan kewajiban
awal dan
pengakuan suatu
kewajiban baru, dan selisih antara nilai tercatat masing-masing kewajiban diakui dalam laporan
laba rugi konsolidasi. When an existing financial liability is replaced
by another from the same lender on substantially different terms, or the terms of an
existing liability are substantially modified, such an exchange of modification is treated as
a derecognition of the original liability and the recognition of a new liability, and the
difference in the respective carrying amounts is recognized in consolidated profit or loss.
7. Instrumen Derivatif 7. Derivative Instruments
PSAK No. 55 Revisi 2006 mensyaratkan seluruh kondisi berikut harus dipenuhi agar
hubungan lindung nilai dapat memenuhi kualifikasi akuntansi lindung nilai: i pada saat
dimulainya lindung nilai terdapat penetapan dan pendokumentasian formal atas hubungan
lindung nilai dan tujuan manajemen risiko Perusahaan serta strategi pelaksanaan lindung
nilai; ii lindung nilai diharapkan akan sangat efektif dalam rangka saling hapus atas
perubahan nilai wajar atau perubahan arus kas yang dapat diatribusikan pada risiko yang
dilindungi nilai; iii untuk lindung nilai atas arus kas, suatu prakiraan transaksi yang merupakan
subyek dari suatu lindung nilai harus bersifat kemungkinan besar terjadi dan terdapat
eksposur perubahan arus kas yang dapat mempengaruhi
laporan laba
rugi; iv
efektivitas lindung nilai dapat diukur secara handal; dan v lindung nilai dinilai secara
berkesinambungan dan ditentukan bahwa efektivitasnya sangat tinggi sepanjang periode
pelaporan keuangan di mana lindung nilai tersebut ditetapkan.
PSAK No. 55 Revised 2006 requires that all of the following conditions should be met for a
hedging relationship to qualify as hedge accounting: i at the inception of the hedge,
there is formal designation and documentation of the hedging relationship and the Company’s
risk management objective and strategy for undertaking the hedge; ii the hedge is
expected to be highly effective in achieving offsetting changes in fair value or cash flows
attributable to the hedged risk; iii for cash flow hedges, a forecast transaction that is the
subject of the hedge must be highly probable and must present an exposure to variations in
cash flows that could ultimately affect profit or loss; iv the effectiveness of the hedge can be
reliably measured; and v the hedge is assessed
on an
on-going basis
and determined actually to have been highly
effective throughout the financial reporting periods for which the hedge was designated.
93
Annual Report 2010
PT. SELAMAT SEMPURNA Tbk.
These Consolidated Financial Statements are Originally Issued in Indonesian Language.
PT SELAMAT SEMPURNA Tbk. DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2010 DAN 2009
DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN PT SELAMAT SEMPURNA Tbk.
AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2010 AND 2009 EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED
2. IKHTISAR
