PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
Halaman 16 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE QUARTER AND NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2014 AND 2013
Expressed in millions of Rupiah, unless otherwise stated
3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyusunan
laporan keuangan
konsolidasian interim lanjutan a. Basis for preparation of the interim
consolidated financial
statements
continued
Perubahan atas
Pernyataan Standar
Akuntansi Keuangan
“PSAK” dan
Interpretasi Standar Akuntansi Keuangan “ISAK” lanjutan
Changes to the statements of financial accounting standards “PSAK” and
interpretations of statements of financial accounting sta
ndards “ISAK” continued
- PSAK 24 revisi 2013 “Imbalan kerja”
- PSAK 46 revisi 2013 “Pajak penghasilan”
- PSAK 48 revisi 2013 Penurunan nilai”
- PSAK 50 revisi 2013 “Instrumen
keuangan: Penyajian” -
PSAK 55 revisi 2013 “Instrumen keuangan: Peng
akuan dan Pengukuran” -
PSAK 60 revisi 2013 “Instrumen keuangan: Pengungkapan”
- PSAK 24 revised 2013 “Employee
benefits” -
PSAK 46 revised 2013 “Income taxes” -
PSAK 48 revised 2013 “Impairment” -
PSAK 50 revised 2013 “Financial instrument: Presentation”
- PSAK 55 revised 2013 “Financial
instrument: Recognition and Measurement -
PSAK 60
revised 2013 Financial
instrument: Disclosure” -
ISAK 26 revisi 2013 “Penilaian ulang derivatif melekat”
- Pencabutan PSAK 12 revisi 2009
“Bagian partisipasi ventura bersama”
- ISAK 26 revised 2013 “Revaluation of
embedded derivative” -
Withdrawal of PSAK 12 revised 2009 “Interest in joint venture”
- Pencabutan
ISAK 12
Pengendalian bersama entitas: Kontribusi non moneter
oleh venturer -
Pencabutan ISAK 7 Konsolidasi entitas bertujuan khusus
- Withdrawal of ISAK 12 Jointly controlled
entities: Non monetary contribution by venturers
- Withdrawal of ISAK 7 Consolidation -
special purpose entities Revisi, standar baru dan pencabutan atas
standar di atas akan berlaku efektif pada tahun buku yang dimulai 1 Januari 2015 dan
penerapan dini tidak diperkenankan. The revised, new standards and withdrawal of
standards above will become effective for the annual period beginning 1 January 2015 and
early implementation is prohibited.
Pada tanggal pengesahan laporan keuangan konsolidasian
interim, manajemen
masih mempelajari dampak yang mungkin timbul dari
penerapan standar baru dan revisi tersebut terhadap laporan keuangan konsolidasian
Perseroan. As at the authorisation date of these interim
consolidated financial
statements, the
Company is still evaluating the potential impact of these new and revised PSAK to its
consolidated financial statements.
b. Prinsip-prinsip konsolidasian b. Principles of consolidation
Laporan keuangan
konsolidasian interim
mencakup laporan keuangan konsolidasian interim Perseroan dan entitas-entitas yang
dikendalikan secara langsung ataupun tidak langsung oleh Perseroan.
The interim consolidated financial statements incorporate the interim consolidated financial
statements of the Company and entities in which the Company has the ability to directly or
indirectly exercise control.
Pengaruh dari seluruh transaksi dan saldo antara perusahaan-perusahaan di dalam Grup
yang material telah dieliminasi dalam penyajian laporan keuangan konsolidasian interim.
The effects of all significant transactions and balances between companies within the Group
have been
eliminated in
the interim
consolidated financial statements.
PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
Halaman 17 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
FOR THE QUARTER AND NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2014 AND 2013
Expressed in millions of Rupiah, unless otherwise stated
3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip-prinsip konsolidasian lanjutan b. Principles of consolidation continued
Entitas dikonsolidasikan sejak tanggal dimana pengendalian efektif beralih kepada Perseroan
dan tidak lagi dikonsolidasikan sejak Perseroan tidak mempunyai pengendalian efektif.
The entity is consolidated from the date on which effective control was transferred to the
Company and is no longer consolidated when the Company ceases to have effective control.
Laporan keuangan entitas anak yang berada di luar Indonesia dijabarkan ke mata uang Rupiah
dengan menggunakan dasar sebagai berikut: The financial statements of subsidiaries
domiciled outside Indonesia are translated into Rupiah currency on the following basis:
- Akun-akun moneter dalam laporan posisi keuangan konsolidasian interim dijabarkan
dengan menggunakan kurs yang berlaku pada tanggal laporan posisi keuangan
konsolidasian interim seperti dijelaskan dalam Catatan 3n. Akun-akun non-moneter
dalam
laporan posisi
keuangan konsolidasian interim dijabarkan dengan
menggunakan kurs historis pada tanggal transaksi.
- Monetary
accounts in
the interim
consolidated statement of financial position are translated using the exchange rate
which prevails at the interim consolidated statements of financial position date as
mentioned in Note 3n. Non-monetary accounts in the interim consolidated
statement
of financial
position are
translated using the historical exchange rate as at the transaction date.
- Akun-akun laporan laba rugi komprehensif konsolidasian interim dijabarkan dengan
menggunakan kurs rata-rata selama periode berjalan sebagai berikut nilai Rupiah
penuh: -
The interim consolidated statements of comprehensive
income accounts
are translated using the average exchange rate
during the period as follow full amount Rupiah:
2014 2013
9 bulan 9 bulan
months months
1 Poundsterling Britania Great British
Raya GBP 19,660
- Poundsterling GBP 1
1 Euro EUR 16,048
13,077 Euro EUR 1
1 Dolar Amerika Serikat USD 11,767
9,934 United States Dollar USD 1
1 Dolar Australia AUD 10,775
- Australian Dollar AUD1
1 Dolar Singapura SGD 9,345
7,948 Singapore Dollar SGD 1
1 Ringgit Malaysia MYR 3,620
- Malaysia Ringgit MYR 1
1 Riyal Saudi Arabia SAR 3,121
- Saudi Arabian Riyal SAR 1
Perbedaan yang timbul dari penjabaran akun- akun laporan posisi keuangan konsolidasian
interim dan laporan laba rugi komprehensif konsolidasian interim dari entitas anak di luar
negeri
diakui dalam
laporan laba
rugi komprehensif konsolidasian interim periode
berjalan dengan dasar bahwa kegiatan usaha entitas anak di luar negeri merupakan bagian
yang tidak terpisahkan dari Perseroan dan karena itu, seluruh operasi di luar negeri
tersebut
dianggap seolah-olah
telah dilaksanakan sendiri oleh Perseroan.
Differences arising from the translation of interim consolidated statements of financial
position and interim consolidated statements of comprehensive
income of
the foreign
subsidiaries are recognised in the current period
’s interim consolidated statements of comprehensive income on the basis that the
operations of the foreign entities formed an integral part of the operations of the Company
and, as a result, the transactions of the foreign entities have been considered as if they had
been carried out by the Company.