330
PT SEMEN INDONESIA PERSERO Tbk.
The original consolidated financial statements included herein are in the Indonesian language.
PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk
FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah,
unless otherwise stated
15
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan akuntansi lanjutan b. Changes in accounting policy continued
ISAK No. 23, “Sewa Operasi-Insentif” ISAK No. 23, “Operating Leases-
Incentives” ISAK No. 24, ”Evaluasi Substansi beberapa
Transaksi yang Melibatkan suatu Bentuk Legal Sewa”
ISAK No. 24, “Evaluating the Substance of Transactions Involving the Legal Form of a
Lease” ISAK No. 25, ”Hak atas Tanah”
ISAK No. 25, “Land Rights” ISAK No. 26, “Penilaian Ulang Derivatif
Melekat” ISAK
No. 26,
“Reassessment of
Embedded Derivatives”
c. Prinsip-prinsip konsolidasi c.
Principles of consolidation
Entitas anak adalah seluruh entitas dimana Perseroan dan entitas anak memiliki kekuasaan
untuk mengatur kebijakan keuangan dan operasional yang biasanya melalui kepemilikan
lebih dari setengah hak suara. Keberadaan dan dampak dari hak suara potensial yang saat ini
dapat
dilaksanakan atau
dikonversi, dipertimbangkan
ketika menilai
apakah Perseroan dan entitas anak mengendalikan
entitas lain. Entitas anak dikonsolidasikan secara penuh sejak tanggal pengendalian
dialihkan kepada Perseroan dan entitas anak. Entitas anak tidak dikonsolidasikan sejak
tanggal Perseroan dan entitas anak kehilangan pengendalian.
Subsidiaries are all entities over which the Company and its subsidiaries have the power
to govern the financial and operating policies generally accompanying a shareholding of
more than a half the voting rights. The existence and effect of potential voting rights
that are currently exercisable or convertible are considered when assessing whether the
Company and its subsidiaries control another entity. Subsidiaries are fully consolidated from
the date on which control is transferred to the Company and its subsidiaries. Subsidiaries are
deconsolidated from the date on which that control ceases.
Transaksi, saldo, dan keuntungan antar entitas Perseroan dan entitas anak yang belum
direalisasi telah dieliminasi. Kerugian yang belum direalisasi, jika ada, juga telah dieliminasi
kecuali terjadi penurunan nilai atas aset yang dialihkan. Kebijakan akuntansi entitas anak
disesuaikan, jika diperlukan, untuk memastikan konsistensi dengan kebijakan akuntasi yang
diterapkan Perseroan dan entitas anak. Inter-company transactions, balances and
unrealized gains on transactions between entities of the Company and its subsidiaries
were eliminated. Unrealized loss, if any, was also eliminated unless the transactions provide
evidence of an impairment of the assets transferred. Accounting policies of subsidiaries
have been changed when necessary to ensure consistency with the accounting policies
adopted by the Company and its subsidiaries.
Porsi kepemilikan pemegang saham non pengendali atas aset neto entitas anak disajikan
sebagai “Kepentingan non pengendali” sebagai bagian dari ekuitas di laporan posisi keuangan
konsolidasian. The proportional share of non-controlling
shareholders in the net assets of the subsidiaries is presented as “Non-controlling
interests” as part of equity in the consolidated statements of financial position.
331
Laporan Tahunan
2012
The original consolidated financial statements included herein are in the Indonesian language.
PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk
FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah,
unless otherwise stated
16
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
