Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
80
32. STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF
32. STANDARDS ISSUED
BUT NOT
YET EFFECTIVE
Pada tahun 2015, Dewan Standar Akuntansi Keuangan
Ikatan Akuntan
Indonesia DSAK IAI telah mengesahkan penyesuaian dan
revisi atas beberapa standar akuntansi dan interpretasi baru yang mungkin berdampak pada
laporan keuangan konsolidasian. In 2015, the Financial Accounting Standards Board
of Indonesian Institute of Accountants DSAK IAI has ratified improvements and revisions to several
accounting standards and new interpretations that may have certain impacts on the consolidated
financial statements.
Revisi standar akuntansi dan interpretasi baru yang berlaku untuk laporan keuangan yang periodenya
dimulai pada atau setelah tanggal 1 Januari 2016: The following revised accounting standards and
new interpretation which are effective for financial statements for the period commencing from on or
after January 1, 2016:
- PSAK No. 4 Revisi 2015, “Laporan
Keuangan Tersendiri”; -
PSAK No. 4 Revised 2015, “Separate Financial Statements”;
- PSAK No. 15 Revisi 2015, “Investasi pada
Entitas Asosiasi dan Ventura Bersama”; -
PSAK No. 15 Revised 2015, “Investments in Associates and Joint Ventures”;
- PSAK No. 16 Revisi 2015, “Aset Tetap”;
- PSAK No. 16 Revised 2015, “Fixed Assets”;
- PSAK No. 19 Revisi 2015, “Aset
Takberwujud”; -
PSAK No. 19 Revised 2015, “Intangible Assets”;
- PSAK No. 24 Revisi 2015, “Imbalan Kerja”;
- PSAK No. 24 Revised 2015, “Employee
Benefits”; -
PSAK No. 65 Revisi 2015, “Laporan
Keuangan Konsolidasian”; -
PSAK No. 65 Revised 2015, “Consolidated Financial Statements”;
- PSAK No. 66 Revisi 2015, “Pengaturan
Bersama”; -
PSAK No. 66 Revised 2015, “Joint Arrangements”;
- PSAK No. 67 Revisi 2015, “Pengungkapan
Kepentingan dalam Entitas Lain”; -
PSAK No. 67 Revised 2015, “Disclosure of Interests in Other Entities”;
- ISAK No. 30, “Pungutan”.
- ISAK No. 30, “Levy”.
Penyesuaian standar akuntansi yang berlaku untuk laporan keuangan yang periodenya dimulai pada
atau setelah tanggal 1 Januari 2016: The following accounting standard which are
effective for financial statements for the period commencing from on or after January 1, 2016:
- PSAK No. 5 Penyesuaian 2015, “Segmen
Operasi”; -
PSAK No. 5 Improved 2015, “Operating
Segments”; -
PSAK No.
7 Penyesuaian
2015, “Pengungkapan Pihak-pihak Berelasi”;
- -
PSAK No. 7 Improved 2015, “Related Party Disclosures”;
- PSAK No. 13 Penyesuaian 2015, “Properti
Investasi”; -
- PSAK No. 13 Improved 2015, “investment
Property”; -
PSAK No. 16 Penyesuaian 2015, “Aset Tetap”;
- PSAK No. 16 Improved 2015, “Fixed Assets”;
- PSAK No. 19 Penyesuaian 2015, “Aset
Takberwujud”; -
PSAK No. 19 Improved 2015, “Intangible Assets”;
- PSAK No. 22 Penyesuaian 2015, “Kombinasi
Bisnis”; -
PSAK No. 22 Improved 2015, “Business Combinations”;
- PSAK No. 25 Penyesuaian 2015, “Kebijakan
Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan”;
- PSAK No. 25 Improved 2015, “Accounting
Policies, Changes in Accounting Estimates and
Errors”; -
PSAK No.
53 Penyesuaian
2015, “Pembayaran Berbasis Saham”;
- PSAK No. 53 Improved 2015, “Share-based
Payment”; -
PSAK No.
68 Penyesuaian
2015, “Pengukuran Nilai Wajar”.
- -
PSAK No. 68 Improved 2015, “Fair Value Measurement”.
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
81
32. STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF lanjutan
32. STANDARDS ISSUED
BUT NOT
YET EFFECTIVE continued
Revisi standar akuntansi dan interpretasi baru yang berlaku untuk laporan keuangan yang periodenya
dimulai pada atau setelah tanggal 1 Januari 2017: The following revised accounting standard and new
interpretation which are effective for financial statements for the period commencing from on or
after January 1, 2017:
- PSAK No. 1 Revisi 2015, “Penyajian Laporan
Keuangan”; -
PSAK No. 1 Revisi 2015, “Presentation of
Financial Statements”; -
ISAK No. 31, “Interpretasi atas Ruang Lingkup PSAK No. 13: Properti Investasi”.
- ISAK No. 31, “Interpretation of Scope PSAK
No. 13: Investment Property”. Sampai dengan tanggal penerbitan laporan
keuangan konsolidasian, manajemen sedang mengevaluasi dampak dari standar tersebut
terhadap laporan keuangan konsolidasian. As of the issuance date of the consolidated
financial statements, management is evaluating the effect of these standards on the consolidated
financial statements.
33. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
33. RESTATEMENT OF
THE CONSOLIDATED
FINANCIAL STATEMENTS
Sebagaimana dijelaskan pada Catatan 2m, efektif tanggal 1 Januari 2015, sehubungan dengan
penerapan secara retrospektif PSAK No. 24 Revisi 2013, “Imbalan Kerja”, Grup menyajikan kembali
laporan keuangan komparatif dan menyajikan laporan posisi keuangan konsolidasian pada posisi
awal periode paling awal disajikan. As disclosed in Note 2m, effective January 1, 2015,
in relation with the retrospective adoption of PSAK No. 24 Revised 2013, “Employee Benefits”, the
Group restated
the comparative
financial statements and presented consolidated statement
of financial position as at the beginning of the earliest period presented.
Tabel di bawah ini memperlihatkan dampak penyesuaian atas penyajian kembali terhadap
laporan keuangan konsolidasian: The table below shows the impact of the
restatement to
the consolidated
financial statements:
31 Desember 2014December 31, 2014 Disajikan
Sebelumnya Disajikan
As previously Penyesuaian kembali
reported Adjustments
As restated LAPORAN POSISI KEUANGAN
CONSOLIDATED STATEMENTS KONSOLIDASIAN:
OF FINANCIAL POSITION: ASET TIDAK LANCAR
NON-CURRENT ASSETS
Aset pajak tangguhan - neto 2.474.553.922
1.637.114.602 4.111.668.524
Deferred tax assets - net
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas imbalan kerja 33.293.902.016
10.712.927.417 44.006.829.433
Employee benefits liability Liabilitas pajak tangguhan
- neto 1.041.117.253
1.041.117.253 -
Deferred tax liability - net
EKUITAS EQUITY
Saldo laba - belum ditentukan Retained earnings -
penggunaannya 335.224.400.540
8.024.388.304 327.200.012.236 unappropriated
Kepentingan Non-pengendali 1.087.062.973
10.307.258 1.076.755.715
Non-controlling Interest
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS OF
PENGHASILAN KOMPREHENSIF PROFIT OR LOSS AND OTHER
LAIN KONSOLIDASIAN: COMPREHENSIVE INCOME:
BEBAN USAHA OPERATING EXPENSES
Beban umum dan administrasi 125.110.320.258
491.921.600 124.618.398.658 General and administrative expenses
