New and amended standards adopted by the Group continued

PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 57 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2014 TIDAK DIAUDIT DAN 31 DESEMBER 2013 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2014 UNAUDITED AND 31 DECEMBER 2013 AUDITED Expressed in millions of Rupiah, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

b. Perubahan pada Pernyataan Standar

Akuntansi Keuangan dan Interpretasi Standar Akuntansi Keuangan lanjutan

b. Changes to Statements of Financial Accounting Standards and Interpretations of

Financial Accounting Standards continued iii. Standar baru, revisi dan interpretasi yang telah diterbitkan, namun belum berlaku efektif lanjutan iii. New standards, amendments and interpretations issued but not yet effective continued - PSAK No. 55 revisi 2014 “Instrumen Keuangan: Pengakuan dan Pengukuran” - PSAK No. 60 revisi 2014 “Instrumen Keuangan: Pengungkapan” - PSAK No. 65 “Laporan keuangan konsolidasian” - PSAK No. 66 “Pengaturan bersama” - PSAK No. 67 “Pengungkapan kepentingan dalam entitas lain” - PSAK No. 68 “Pengukuran nilai wajar” - PSAK No. 102 “Akuntansi Murabahah” - ISAK 26 revisi 2014 “Penilaian Ulang Derivatif Melekat” - SFAS No. 55 revised 2014 “Financial Instrument: Recognition and Measurement” - SFAS No. 60 revised 2014 “Financial Instrument: Disclosure” - SFAS No. 65 “Consolidated financial statements” - SFAS No. 66 “Joint arrangements” - SFAS No. 67 “Disclosure of interests in other entities” - SFAS No. 68 “Fair value measurement” - SFAS No. 102 “Accounting for Murabahan” - ISFAS 26 revised 2014 “Reassessment of Embedded Derivative” Penerapan dini revisi dan standar baru di atas sebelum 1 Januari 2015 tidak diijinkan. Early adoption of these new and revised standards prior to 1 January 2015 is not permitted. Pada saat penerbitan laporan keuangan konsolidasian interim, grup masih mempelajari dampak yang mungkin timbul dari penerapan standar baru dan revisi tersebut serta pengaruhnya pada laporan keuangan As at the issuance date of these interim consolidated of financial statements, group is still evaluating the potential impact of these new and revised standard for the financial statements. Entitas anak merupakan semua entitas termasuk entitas bertujuan khusus, dimana Grup memiliki kekuasaan untuk mengatur kebijakan keuangan dan operasional yang secara umum menyertai kepemilikan lebih dari setengah hak suara di suatu entitas. Keberadaan dan dampak dari hak suara potensial yang saat ini dapat dilaksanakan atau dikonversi, dipertimbangkan ketika menilai apakah Grup mengendalikan entitas lain. Grup juga menilai keberadaan pengendalian ketika Grup tidak memiliki lebih dari 50 hak suara namun dapat mengatur kebijakan keuangan dan operasional secara de-facto. Subsidiaries are all entities including special purpose entities, over which the Group has the power to govern the financial and operating policies generally accompanying a shareholding of more than half of the voting rights. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group controls another entity. The Group also assesses existence of control where it does not have more than 50 of the voting power but is able to govern the financial and operating policies by virtue of de-facto control.

c. Prinsip-prinsip konsolidasi

c. Principles of

consolidation i. Entitas anak i. Subsidiaries PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 58 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2014 TIDAK DIAUDIT DAN 31 DESEMBER 2013 DIAUDIT Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2014 UNAUDITED AND 31 DECEMBER 2013 AUDITED Expressed in millions of Rupiah, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan