Struktur Perusahaan dan Entitas Anak lanjutan

Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 16

2. IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

b. Prinsip-prinsip konsolidasi lanjutan b. Principles of consolidation continued Jika kehilangan pengendalian atas suatu entitas anak, maka Grup: - menghentikan pengakuan aset termasuk setiap goodwill dan liabilitas entitas anak; - menghentikan pengakuan jumlah tercatat setiap KNP; In case of loss of control over a subsidiary, the Group: - derecognizes the assets including goodwill and liabilities of the subsidiary; - derecognizes the carrying amount of any NCI; - menghentikan pengakuan akumulasi selisih penjabaran, y ang dicatat di ekuitas, bila ada; - mengakui nilai wajar pembayaran y ang diterima; - mengakui setiap sisa investasi pada nilai wajarny a; - mengakui setiap perbedaan y ang dihasilkan sebagai keuntungan atau kerugian dalam laporan laba rugi; dan - mereklasifikasi bagian induk atas komponen y ang sebelumny a diakui sebagai pendapatan komprehensif ke laporan laba rugi, atau mengalihkan secara langsung ke saldo laba. - derecognizes the cumulative translation differences, recorded in equity, if any; - recognizes the fair value of the consideration received; - recognizes the fair value of any investment retained; - recognizes any surplus or deficit in profit or loss; and - reclassifies the parent’s share of components previously recognized in other comprehensive income to profit or loss or retained earnings, as appropriate. KNP mencerminkan bagian atas laba atau rugi dan aset neto dari entitas anak y ang tidak dapat diatribusikan secara langsung maupun tidak langsung oleh Perusahaan, yang masing- masing disajikan dalam laporan laba rugi komprehensif konsolidasian dan dalam ekuitas pada laporan posisi keuangan konsolidasian, terpisah dari bagian y ang dapat diatribusikan kepada pemilik entitas induk. NCI represents the portion of the profit or loss and net assets of the Subsidiaries not attributable to equity interests that are not owned directly or indirectly by the Company, which are presented in the consolidated statement of comprehensive income and under the equity section of the consolidated statement of financial position, respectively, separately from the corresponding portion attributable to the equity holders of the parent company. c. Kombinasi Bisnis c. Business Combinations Sesuai dengan ketentuan transisi dari PSAK No. 22 Rev isi 2010, sejak tanggal 1 Januari 2011, Grup: menghentikan amortisasi goodwill; mengeliminasi jumlah tercatat akumulasi amortisasi goodwill terkait; dan melakukan uji penurunan nilai tahunan atas goodwill sesuai dengan PSAK No. 48 Rev isi 2009, “Penurunan Nilai Aset”. In accordance with the transitional provision of PSAK No. 22 Revised 2010, starting January 1, 2011, the Group: ceased the goodwill amortization; eliminated the carrying amount of the related accumulated amortization of goodwill; and performed an annual impairment test of goodwill in accordance with PSAK No. 48 Revised 2009, “Impairment of Assets”.