PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
28
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
Dalam hal instrumen utang diklasifikasikan sebagai aset keuangan yang tersedia untuk
dijual AFS, penurunan nilai dievaluasi berdasarkan kriteria yang sama dengan aset
keuangan yang dicatat pada biaya amortisasi. Penghasilan bunga di masa datang didasarkan
pada nilai tercatat yang diturunkan nilainya dan diakui
berdasarkan suku
bunga yang
digunakan untuk mendiskontokan arus kas masa
datang untuk tujuan
pengukuran kerugian penurunan nilai. Akrual tersebut
dicatat sebagai bagian dari akun Penghasilan Bunga” dalam laporan laba rugi komprehensif
konsolidasian. Jika pada tahun berikutnya, nilai wajar
instrumen utang
meningkat dan
peningkatan tersebut
secara obyektif
dihubungkan dengan peristiwa yang terjadi setelah pengakuan kerugian penurunan nilai
pada laporan
laba rugi
komprehensif konsolidasian, maka kerugian penurunan nilai
tersebut harus dipulihkan melalui laporan laba rugi komprehensif konsolidasian.
In the case of debt instruments classified as AFS financial assets, impairment is assessed
based on the same criteria as financial assets carried at amortized cost. Future interest
income is based on the reduced carrying amount and is accrued based on the rate of
interest used to discount future cash flows for the purpose of measuring impairment loss.
Such accrual is recorded as part of the
“Interest Income” account in the interim consolidated statement of comprehensive
income. If in a subsequent year, the fair value of a debt instrument increases and the
increase can be objectively related to an event occurring after the impairment loss was
recognized
in the
interim consolidated
statement of comprehensive income, the impairment loss is reversed through the interim
consolidated statement of comprehensive income.
7 Instrumen Keuangan Derivatif 7 Derivative Financial Instruments
Instrumen derivatif dicatat pada pengakuan awal sebesar nilai wajar pada tanggal perjanjian
derivatif ditandatangani dan diukur kembali setiap akhir tahun laporan. Derivatif dicatat sebagai aset
keuangan saat nilai wajar positif dan liabilitas keuangan saat nilai wajar negatif.
Derivative instruments are initially recognized at fair value as at the date a derivative contract is
entered into and are subsequently remeasured to their fair value at each end of reporting year.
Derivatives are carried as financial assets when the fair value is positive and as financial liabilities
when the fair value is negative.
Keuntungan atau kerugian yang timbul dari perubahan nilai wajar derivatif selama periode
berjalan yang tidak memenuhi persyaratan sebagai akuntansi lindung nilai diakui langsung
pada
laporan laba
rugi komprehensif
konsolidasian. Any gains or losses arising from changes in fair
value of derivatives during the period that do not qualify for hedge accounting are taken directly to
the interim
consolidated statement
of comprehensive income.
Aset dan liabilitas derivatif disajikan masing- masing sebagai aset dan liabilitas lancar. Derivatif
melekat disajikan dengan kontrak utamanya pada laporan posisi keuangan yang mencerminkan
penyajian yang memadai atas seluruh arus kas pada masa datang dari instrumen tersebut
secara keseluruhan. Derivatif yang melekat pada instrumen keuangan atau kontrak awal
diperlakukan sebagai derivatif yang berbeda saat risiko dan karakteristiknya tidak saling
berhubungan dengan kontrak utamanya dan kontrak utama tersebut tidak diukur dengan nilai
wajar serta perubahan pada nilai wajar diakui dalam laba rugi.
Derivative assets and liabilities are presented under current assets and liabilities, respectively.
Embedded derivative is presented with the host contract in the interim consolidated statement of
financial position which represents an appropriate presentation of overall future cash flows for the
instrument taken as a whole. Derivatives embedded in other financial instruments or other
host contracts are treated as separate derivatives when their risks and characteristics are not
closely related to those of the host contracts and the host contracts are not measured at fair value,
with changes in fair value recognized in profit or loss.
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
29
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
