Standar yang berlaku efektif pada tahun
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
- 13 - Penerapan PSAK 46 revisi 2014
berdampak pada reklasifikasi akun beban pajak final senilai US 367 ribu
dari beban pajak penghasilan ke keuntungan dan kerugian lain-lain pada
tahun 2014. The adoption of PSAK 46 revised 2014
resulted in the reclassification of final tax amounting to US 367 thousand from
income tax expense to other gains and losses for the year 2014.
Penerapan PSAK dan ISAK di bawah ini tidak mempunyai pengaruh material atas
pengungkapan atau jumlah-jumlah yang diakui
dalam laporan
keuangan konsolidasian:
The application of the following PSAK and ISAK has had no material impact on the disclosures or
on the amounts recognized in the consolidated financial statements.
• PSAK
4 revisi
2013, Laporan
Keuangan Tersendiri •
PSAK 4 revised 2013, Separate Financial Statements
• PSAK 15 revisi 2013, Investasi pada
Entitas Asosiasi dan Ventura Bersama •
PSAK 15 revised 2013, Investments in Associates and Joint Ventures
• PSAK 48 revisi 2014, Penurunan nilai
Aset •
PSAK 48 revised 2014, Impairment of Assets
• PSAK 50 revisi 2014, Instrumen
Keuangan: Penyajian •
PSAK 50
revised 2014,
Financial Instruments: Presentation
• PSAK 55
revisi 2014, Instrumen Keuangan: Pengakuan dan Pengukuran
• PSAK
55 revised
2014, Financial
Instruments: Recognition and Measurement •
PSAK 60 revisi 2014, Instrumen Keuangan: Pengungkapan
• PSAK
60 revised
2014, Financial
Instruments: Disclosures •
PSAK 65,
Laporan Keuangan
Konsolidasian •
PSAK 65,
Consolidated Financial
Statements •
PSAK 66, Pengaturan Bersama •
PSAK 66, Joint Arrangements •
PSAK 67, Pengungkapan Kepentingan dalam Entitas Lain
• PSAK 67, Disclosures of Interests in Other
Entities •
PSAK 68, Pengukuran Nilai Wajar •
PSAK 68, Fair Value Measurements •
ISAK 26, Penilaian Kembali Derivatif Melekat
• ISAK 26, Reassessment of Embedded
Derivatives
Pengaruh atas aset, liabilitas dan ekuitas pada tanggal 1 Januari 201431 Desember
2013 dan 31 Desember 2014 serta laba rugi dan penghasilan komprehensif lain
untuk tahun 2014 atas penerapan standar baru dan revisi di atas.
Impact on assets, liabilities and equity as at January 1, 2014 December 31, 2013 and
December 31, 2014 and profit or loss and other comprehensive income for the year
2014 of the application of the above new and revised standards.
Dilaporkan sebelumny a
Disajikan As previously
Peny esuaian kembali
reported Adjustments
As restated US’000
US’000 US’000
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PANJANG NONCURRENT LIABILITIES
Liabilitas pajak tangguhan - bersih 126.590
514 126.076
Def erred tax liabilities - net Liabilitas imbalan pasca kerja
16.687 2.103
18.790 Post-employ ment benef it obligations
Jumlah Liabilitas Jangka Panjang 434.416
1.589 436.005
Total Noncurrent Liabilities
EKUITAS EQUITY
Penghasilan komprehensif lain 1.438
2.323 885
Other comprehensiv e income Saldo laba - Tidak ditentukan penggunaanny a
374.991 3.888
371.103 Retained earnings - Unappropriated
Jumlah ekuitas y ang diatribusikan kepada Total equity attributable to
pemilik entitas induk 846.156
1.565 844.591
owners of the Company Kepentingan nonpengendali
9.167 24
9.143 Non-controlling interests
Jumlah Ekuitas 855.323
1.589 853.734
Total Equity JUMLAH LIABILITAS DAN EKUITAS
1.907.438 -
1.907.438 TOTAL LIABILITIES AND EQUITY
January 1, 2014December 31, 2013 1 Januari 201431 Desember 2013