Investasi pada entitas asosiasi Investments in associated companies

Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 25

2. IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

k. Penurunan nilai

aset non-keuangan lanjutan k . Impairment of non-financial assets continued Penilaian dilakukan pada akhir setiap periode pelaporan tahunan apakah terdapat indikasi bahwa rugi penurunan nilai y ang telah diakui dalam periode sebelumny a untuk aset selain goodwill mungkin tidak ada lagi atau mungkin telah menurun. Jika indikasi dimaksud ditemukan, maka entitas mengestimasi jumlah terpulihkan aset tersebut. Kerugian penurunan nilai y ang telah diakui dalam periode sebelumny a untuk aset selain goodwill dibalik hany a jika terdapat perubahan asumsi-asumsi y ang digunakan untuk menentukan jumlah terpulihkan aset tersebut sejak rugi penurunan nilai terakhir diakui. Dalam hal ini, jumlah tercatat aset dinaikkan ke jumlah terpulihkanny a. Pembalikan tersebut dibatasi sehingga jumlah tercatat aset tidak melebihi jumlah terpulihkanny a maupun jumlah tercatat, neto setelah peny usutan, seandainya tidak ada rugi penurunan nilai y ang telah diakui untuk aset tersebut pada tahun sebelumny a. Pembalikan rugi penurunan nilai diakui dalam laporan laba rugi komprehensif konsolidasian. Setelah pembalikan tersebut, peny usutan aset tersebut disesuaikan di tahun mendatang untuk mengalokasikan jumlah tercatat aset y ang direv isi, dikurangi nilai sisanya, dengan dasar y ang sistematis selama sisa umur manf aatnya. An assessment is made at each annual reporting period as to whether there is any indication that previously recognized impairment losses recognized for an asset other than goodwill may no longer exist or may have decreased. If such indication exists, the recoverable amount is estimated. A previously recognized impairment loss for an asset other than goodwill is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the last impairment loss was recognized. If that is the case, the carrying amount of the asset is increased to its recoverable amount. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Reversal of an impairment loss is recognized in the consolidated statement of comprehensive income. After such a reversal, the depreciation charge on the said asset is adjusted in future years to allocate the asset’s revised carrying amount, less any residual value, on a systematic basis over its remaining useful life. Goodwill diuji untuk penurunan setiap tahun per 31 Desember dan ketika keadaan y ang mengindikasikan bahwa nilai tercatat mengalami penurunan nilai. Penurunan nilai bagi goodwill ditetapkan dengan menentukan jumlah tercatat tiap UPK atau kelompok UPK dimana goodwill terkait. Jika jumlah terpulihkan dari UPK kurang dari jumlah tercatatny a, rugi penurunan nilai diakui. Kerugian penurunan nilai y ang berhubungan dengan goodwill tidak dapat dibalik pada tahun berikutnya. Goodwill is tested for impairment annually as at December 31 and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU or Group of CGUs to which the goodwill relates. Where the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future years.