Laporan Keuangan Konsolidasi 2016
2016 consolidated Financial statements
11
326
P T Elnusa Tbk
Lapor an T
ahunan 201 6
The original consolidated financial statements included herein are in the Indonesian language.
PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk
Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2016 and For the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING
POLICIES continued u. Segmen operasi lanjutan
u. Operating segments continued
Kinerja segmen yang dilaporkan kepada Direksi meliputi unsur-unsur yang dapat
diatribusikan secara langsung kepada segmen operasi tersebut serta yang dapat dialokasikan
secara andal. Segment results that are reported to the
Directors include items directly attributable to a segment as well as those that can be allocated
on a reasonable basis.
Pelaporan segmen primer atas informasi keuangan disajikan berdasarkan bisnis utama
dari setiap segmen yang dilaporkan. Pelaporan segmen sekunder ditentukan berdasarkan
kelompok pelanggan. The primary segment reporting of financial
information is presented based on the core business of each of the reporting segments. The
secondary segment reporting is defined based on customer grouping.
v. Laba per saham v. Earnings per share
Laba per saham dihitung dengan membagi laba periode berjalan yang dapat diatribusikan
kepada pemilik entitas induk dengan jumlah rata-rata tertimbang saham yang beredar
sepanjang tahun berjalan. Earnings per share are calculated by dividing the
profit for the period attributable to owners of the parent by the weighted average number of
shares outstanding during the year.
w. Biaya emisi saham w. Shares issuance cost
Biaya langsung yang berkaitan dengan penerbitan saham baru disajikan dalam akun
“tambahan modal disetor” sebagai pengurang, setelah dikurangi pajak, dari jumlah yang
diterima. Costs directly attributable to the issuance of new
shares are shown in “additional paid-in-capital” account as a deduction, net of tax, from the
proceeds.
x. Penerapan standar akuntansi baru x. Adoption of new accounting standards
Efektif tanggal
1 Januari
2016, Grup
menerapkan beberapa standar akuntansi baru yang relevan terhadap Grup berikut ini:
Effective January 1, 2016, the Group adopted several new accounting standards which are
relevant to the Group as follows: -
Amandemen PSAK No. 4, “Laporan Keuangan Tersendiri” tentang “Metode
Ekuitas dalam
Laporan Keuangan
Tersendiri”. -
Amendments to PSAK No. 4, “Separate Financial Statements” regarding “Equity
Method in Separate Financial Statements”. -
Amandemen PSAK No. 15, “Investasi pada Entitas Asosiasi dan Ventura
Bersama” tentang “Entitas Investasi: Penerapan Pengecualian Konsolidasi”.
- Amendments to PSAK No. 15, “Investments
in Associates and Joint Ventures” regarding “Investment
Entities: Applying
the Consolidation Exception”.
- Amandemen
PSAK No.
19, “Aset
Takberwujud” tentang “Klarifikasi Metode yang Diterima untuk Penyusutan dan
Amortisasi”. -
Amendments to PSAK No. 19, “Intangible Assets”
regarding “Clarification
of Acceptable Methods of Depreciation and
Amortization”. -
Amandemen PSAK No. 24, “Imbalan Kerja” tentang “Program Imbalan Pasti:
Iuran Pekerja”. -
Amendments to PSAK No. 24, “Employee Benefits” regarding “Defined Benefit Plans:
Employee Contributions”. -
Amandemen PSAK No. 65, “Laporan Keuangan Konsolidasian” tentang “Entitas
Investasi: Penerapan
Pengecualian Konsolidasi”.
- Amendments
to PSAK
No. 65,
“Consolidation Financial
Statements” regarding “Investment Entities: Applying the
Consolidation Exception”.
Laporan Keuangan Konsolidasi 2016
2016 consolidated Financial statements
11
327
P T Elnusa Tbk
Annual R eport 201
6
The original consolidated financial statements included herein are in the Indonesian language.
PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk
Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2016 and For the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN
