PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 58 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT
DAN 31 DESEMBER 2011 DIAUDIT DAN PERIODE ENAM BULAN BERAKHIR
30 JUNI 2012 DAN 2011 TIDAK DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 30 JUNE 2012 UNAUDITED
AND 31 DECEMBER 2011AUDITED AND FOR THE SIX MONTHS PERIODS ENDED
30 JUNE 2012 AND 2011 UNAUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan akuntansi dan pengungkapan lanjutan
b. Changes in accounting policies and disclosures continued
i. Standar baru dan revisi yang diadopsi oleh Grup lanjutan
i. New and amended standards adopted by the Group continued
- PSAK No. 4 Revisi 2009, “Laporan Keuangan Konsolidasian dan Laporan
Keuangan Tersendiri” lanjutan -
SFAS No.
4 Revised
2009, “Consolidated and Separate Financial
Statements” continued PSAK No. 4 tidak memiliki dampak lain
pada laporan keuangan periode berjalan,
karena tidak
terdapat kepentingan non-pengendali yang
bersaldo defisit; tidak terdapat transaksi dimana suatu kepemilikan dalam
entitas dihentikan
pengakuannya setelah kehilangan pengendalian atas
entitas anak, dan tidak terdapat transaksi dengan kepentingan non-
pengendali. SFAS No. 4 has had no other impact on
the current period, as none of the non- controlling interests have a deficit
balance; there
have been
no transactions whereby an interest in an
entity is retained after the loss of control of that entity and there have been no
transactions with
non-controlling interests.
- PSAK No. 5 Revisi 2009, “Segmen Operasi”
- SFAS No. 5 Revised 2009, “Operating
Segments” Standar yang direvisi mensyaratkan
suatu ‘pendekatan
manajemen’, dimana informasi segmen disajikan
dengan dasar yang sama dengan yang digunakan untuk keperluan pelaporan
internal. Karena itu, pelaporan segmen konsisten dengan pelaporan internal
kepada pengambil
keputusan operasional. Hal tersebut menghasilkan
perubahan pelaporan segmen yang telah disajikan lihat Catatan 28.
The revised standard requires a management approach, under which
segment information is presented on the same basis as that used for internal
reporting purposes. As such, the segments are reported in a manner that
is more consistent with the internal reporting provided to the chief operating
decision-maker. This has resulted amend reportable segments being
presented refer to Note 28. - PSAK
No. 7
Revisi 2010,
“Pengungkapan Pihak-pihak Berelasi” -
SFAS No. 7 Revised 2010, “Related Party Disclosures”
Standar memperjelas
pedoman pengungkapan pihak berelasi, transaksi
dan saldo, termasuk komitmen dengan pihak
berelasi. Standar
juga menjelaskan
bahwa personil
manajemen kunci merupakan pihak berelasi,
yang mewajibkan
pengungkapan jumlah dan kategori remunerasi dan kompensasi kepada
personil manajemen kunci. The standard enhances the guidance of
disclosure of related party relationships, transactions and outstanding balances,
including commitments with related party. It also makes clear that a member
of the key management personnel is a related party, which in turn requires the
disclosure of each balance and category
of remuneration
and compensation of the key management
personnel. Grup telah melakukan evaluasi ulang
mengenai pihak berelasi sesuai dengan standar ini dan memastikan laporan
keuangan konsolidasian telah disusun berdasarkan ketentuan pengungkapan
yang direvisi. The Group has re-evaluated its related
party relationships in accordance with this standard and ensured the
consolidated financial statements have been prepared under the revised
disclosure requirements.
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 59 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT
DAN 31 DESEMBER 2011 DIAUDIT DAN PERIODE ENAM BULAN BERAKHIR
30 JUNI 2012 DAN 2011 TIDAK DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 30 JUNE 2012 UNAUDITED
AND 31 DECEMBER 2011AUDITED AND FOR THE SIX MONTHS PERIODS ENDED
30 JUNE 2012 AND 2011 UNAUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
