Pernyataan kepatuhan Statement of compliance Prinsip konsolidasi Basis of consolidation

PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 14 2. DASAR PENYUSUNAN 2. BASIS OF PREPARATION OF THE LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS Lanjutan Continued b. Prinsip konsolidasi Lanjutan b. Basis of consolidation Continued Bila pengendalian atas suatu entitas diperoleh dalam periode berjalan, hasil usaha entitas tersebut dimasukkan dalam laporan keuangan interim konsolidasian sejak tanggal pengendalian dimulai. Bila pengendalian berakhir dalam periode berjalan, hasil usaha entitas tersebut dimasukkan ke dalam laporan keuangan interim konsolidasian untuk periode dimana pengendalian masih berlangsung. Where control of an entity is obtained during a financial period, its results are included in the consolidated interim financial statements from the date on which control commences. Where control ceases during a financial period, its results are included in the consolidated interim financial statements for the part of the period during which control still existed. Perubahan yang mempengaruhi persentase kepemilikan dan ekuitas entitas anak disajikan sebagai selisih transaksi dengan pihak nonpengendali dalam bagian ekuitas pada laporan posisi keuangan interim konsolidasian. Changes affecting the percentage of ownership and equity of subsidiaries are presented as difference in value arising from transactions with non-controlling interests within the equity section of the consolidated interim statement of financial position. Kepentingan nonpengendali diakui pada tanggal kombinasi bisnis yang selanjutnya disesuaikan dengan proporsi atas perubahan ekuitas entitas anak. Non-controlling interests is recognized at the date of business combination and adjusted by proportion of changes in equity of subsidiaries. Kepentingan nonpengendali disajikan pada bagian ekuitas dalam laporan posisi keuangan interim konsolidasian, terpisah dari ekuitas yang dapat diatribusikan kepada pemilik entitas induk. Laba atau rugi dan setiap komponen pendapatan komprehensif lain diatribusikan kepada pemilik entitas induk dan kepada kepentingan nonpengendali berdasarkan proporsi kepemilikan. Non-controlling interests is presented in the consolidated interim statement of financial position within equity, separately from the equity attributable to the owners of the Company. Profit or loss and each component of other comprehensive income are attributed to the owners of the Company and to the non-controlling interests based on the ownership interest proportionally. Selisih lebih antara harga perolehan dan bagian Perseroan atas nilai wajar aset neto entitas anak yang diakuisisi yang dapat diidentifikasikan dibukukan sebagai goodwill. Goodwill tidak diamortisasi dan diuji penurunan nilai setiap tahunnya. The excess of the acquisition cost of the Company’s proportionate share in the underlying fair value of an acquired subsidiary’s identifiable net assets is recognized as goodwill. Goodwill is not amortized and is tested for impairment annually. c. Laporan arus kas c. Statement of cash flows Laporan arus kas interim konsolidasian menyajikan perubahan dalam kas dan setara kas dari aktivitas operasi, investasi dan pendanaan disusun dengan metode langsung. The consolidated interim statement of cash flows presents the changes in cash and cash equivalents from operating, investing and financing activities, and is prepared using the direct method. PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 15 2. DASAR PENYUSUNAN 2. BASIS OF PREPARATION OF THE