Laba per Saham SUMMARY OF SIGNIFICANT
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued
- 40 - Penyisihan Penurunan Nilai Persediaan
Allowance for Decline in Value of Inventories Grup membuat penyisihan penurunan nilai
persediaan berdasarkan estimasi persediaan yang digunakan pada masa mendatang.
Walaupun asumsi yang digunakan dalam mengestimasi
penyisihan penurunan
nilai persediaan telah sesuai dan wajar, namun
perubahan signifikan atas asumsi ini akan berdampak
material terhadap
penyisihan penurunan nilai persediaan, yang pada akhirnya
akan mempengaruhi hasil usaha Grup. Nilai tercatat
persediaan diungkapkan
dalam Catatan 7.
The Group provides allowance for decline in value of inventories based on estimated future usage of
such inventories. While it is believed that the assumptions used in the estimation of the
allowance for decline in value of inventories are appropriate and reasonable, significant changes in
these assumptions may materially affect the assessment of the allowance for decline in value of
inventories, which ultimately will impact the result of the Group’s operations. The carrying amount of
inventories is disclosed in Note 7.
Taksiran Masa Manfaat Ekonomis Aset Tetap The Estimated Economic Benefits of Property,
Plant and Equipment Masa manfaat setiap aset tetap Grup ditentukan
berdasarkan kegunaan yang diharapkan dari penggunaan
aset tersebut.
Estimasi ini
ditentukan berdasarkan evaluasi teknis internal dan pengalaman atas aset sejenis. Masa
manfaat setiap aset direviu secara periodik dan disesuaikan apabila prakiraan berbeda dengan
estimasi
sebelumnya karena
keausan, keusangan teknis dan komersial, hukum atau
keterbatasan lainnya atas pemakaian aset. Namun terdapat kemungkinan bahwa hasil
operasi dimasa mendatang dapat dipengaruhi secara signifikan oleh perubahan atas jumlah
serta
periode pencatatan
biaya yang
diakibatkan karena perubahan faktor yang disebutkan di atas.
The useful life of each item of the Group’s property, plant and equipment are estimated based on the
period over which the asset is expected to be available for use. Such estimation is based on
internal technical evaluation and experience with similar assets. The estimated useful life of each
asset is reviewed periodically and updated if expectations differ from previous estimates due to
physical wear and tear, technical or commercial obsolescence and legal or other limits on the use
of the asset. It is possible, however, that future results of operations could be materially affected
by changes in the amounts and timing of recorded expenses brought about by changes in the factors
mentioned above.
Perubahan masa manfaat aset tetap dapat mempengaruhi jumlah biaya penyusutan yang
diakui dan nilai tercatat aset tersebut. A change in the estimated useful life of any item of
property, plant and equipment would affect the recorded depreciation expense and the carrying
amounts of these assets.
Nilai tercatat aset tetap diungkapkan dalam Catatan 13.
The carrying amounts of property, plant and equipment are disclosed in Note 13.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Continued
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