Due from SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 33

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

Lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Continued Entitas pengendalian bersama adalah entitas yang memiliki karakteristik umum sebagai berikut: Joint venture entities are entities having common characteristics as follows: a dua atau lebih venturer terikat oleh suatu perjanjian kontraktual; dan a two or more venturers are bound by a contractual arrangement; and b perjanjian kontraktual tersebut membentuk pengendalian bersama. b the contractual arrangement establishes joint control. Investasi pada entitas asosiasi dan bagian partisipasi dalam entitas pengendalian bersama dicatat dengan menggunakan metode ekuitas, dimana pada awalnya diakui sebesar biaya perolehan. Selanjutnya bagian Kelompok Usaha atas laba rugi entitas asosiasi dan entitas pengendali, setelah penyesuaian yang diperlukan terhadap dampak penyeragaman kebijakan akuntansi dan eliminasi laba atau rugi yang dihasilkan dari transaksi antara Kelompok Usaha dan entitas asosiasi dan entitas pengendali, akan menambah atau mengurangi jumlah tercatat investasi tersebut dan diakui sebagai laba rugi Kelompok Usaha. Penerimaan distribusi dari entitas asosiasi dan entitas pengendali mengurangi nilai tercatat investasi. Penyesuaian terhadap jumlah tercatat tersebut juga diperlukan jika terdapat perubahan dalam proporsi bagian Kelompok Usaha atas entitas asosiasi dan entitas pengendali yang timbul dari pendapatan komprehensif lain entitas asosiasi entitas pengendali. Bagian Kelompok Usaha atas perubahan tersebut diakui dalam pendapatan komprehensif lain dari Kelompok Usaha. Investment in associates and interests in joint venture entities are accounted for using the equity method, under which it is initially recognized at cost. associate and jointly-controlled entity, after any Subsequently, the Group’s share of the profit or loss of the adjustments necessary to give effect to uniform accounting policies and elimination of profits and losses resulting from transactions between the Group and the associate and jointly-controlled entity, increases or decreases its carrying amount and is recognized in the Group’s profit or loss. Distributions received from the associate and jointly- controlled entity reduce the carrying amount of the investment. Adjustments to the carrying amount may also be necessary for changes in the Group’s proportionate interest in the associate and jointly- controlled entity arising from changes in the associate and jointly-controlled entity’s other comprehensive income. The Group’s share of those changes is recognized in other comprehensive income of the Group. Goodwill yang terkait dengan akuisisi entitas asosiasi dan entitas pengendalian bersama termasuk dalam jumlah tercatat investasi. Jika harga perolehan lebih rendah daripada nilai wajar aset neto yang diperoleh goodwill negatif, maka selisihnya diakui di dalam laba rugi komprehensif konsolidasian. Goodwill tidak diamortisasi dan dilakukan uji penurunan nilai setiap tahun. Goodwill on acquisition of associate and jointly- controlled entities is included in the carrying amount of the investment. If the cost of acquisition is less than the fair value of the net assets acquired negative goodwill, the difference is recognized immediately in the consolidated statement of comprehensive income. Goodwill is not amortized but annually assessed for impairment. Apabila nilai tercatat investasi telah mencapai nilai nol, kerugian selanjutnya akan diakui bila Kelompok Usaha mempunyai komitmen untuk menyediakan bantuan pendanaan atau menjamin liabilitas entitas asosiasi yang bersangkutan. Once an investment’s carrying value has been reduced to zero, further losses are taken up if the Group has committed to provide financial support to or has guaranteed the obligations of the associates.