406d06a2ba_0c840376de

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The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)q. Instrumen Keuangan (lanjutan) q. Financial Instruments (continued)ii. Liabilitas keuangan (lanjutan)Pengakuan awal (lanjutan)Pada tanggal 31 Maret 2014 dan 2013,liabilitas keuangan Perusahaan danentitas anaknya mencakup utang usaha -pihak ketiga, utang lain-lain, bebanakrual, utang sewa pembiayaan, utangpembiayaan konsumen dan uangjaminan. Perusahaan dan entitasanaknya telah menetapkan bahwa semualiabilitas keuangan diatas dikategorikansebagai liabilitas keuangan yang diukurdengan biaya perolehan diamortisasi.Pengukuran setelah pengakuan awalii. Financial liabilities (continued)Initial recognition (continued)As of March 31, 2014 and 2013, theCompany‟s and its subsidiaries‟ financialliabilities include trade payables - thirdparties, other payables, accrued expenses,obligations under finance lease, consumerfinancing payables and security deposits.The Company and its subsidiaries havedetermined that all the above financialliabilities are categorized as financialliabilities measured at amortized cost.Subsequent measurementSaat pengakuan awal, liabilitas keuangandiukur pada nilai wajar dan, dalam halliabilitas keuangan yang diukur denganbiaya perolehan diamortisasi, termasukbiaya transaksi yang dapat diatribusikansecara langsung.Setelah pengakuan awal, liabilitaskeuangan yang diukur dengan biayaperolehan diamortisasi selanjutnya diukurpada biaya perolehan diamortisasi denganmenggunakan metode suku bunga efektif.Keuntungan atau kerugian diakui sebagailaba rugi ketika liabilitas tersebutdihentikan pengakuannya serta melaluiproses amortisasi.Financial liabilities are recognized initially atfair value and, in the case of financialliabilities measured at amortized cost,include directly attributable transactioncosts.After initial recognition, financial liabilitiesmeasured at amortized cost aresubsequently measured at amortized costusing the effective interest rate method.Gains and losses are recognized in profitor loss when the liabilities arederecognized as well as through theamortization process.iii. Saling hapus instrumen keuangan iii. Offsetting of financial instrumentsAset keuangan dan liabilitas keuangansaling hapus dan nilai netonya disajikandalam laporan posisi keuangankonsolidasian jika, dan hanya jika, entitassaat ini memiliki hak yang berkekuatanhukum untuk melakukan saling hapusatas jumlah yang telah diakui dan terdapatmaksud untuk menyelesaikan secaraneto, atau untuk merealisasikan aset danmenyelesaikan liabilitasnya secarabersamaan.Financial assets and financial liabilities areoffset and the net amount reported in theconsolidated statement of financialposition if, and only if, there is a currentlyenforceable legal right to offset therecognized amounts and there is anintention to settle on a net basis, or torealize the assets and settle the liabilitiessimultaneously.38
The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)q. Instrumen Keuangan (lanjutan) q. Financial Instruments (continued)iv. Nilai wajar instrumen keuanganNilai wajar instrumen keuangan yangdiperdagangkan di pasar aktif ditentukandengan mengacu pada kuotasi hargapenawaran pasar (bid prices) yangberlaku pada penutupan pasar pada akhirperiode pelaporan. Untuk instrumenkeuangan yang tidak memiliki pasar aktif,nilai wajar ditentukan denganmenggunakan teknik penilaian. Teknikpenilaian tersebut meliputi penggunaantransaksi pasar terkini yang dilakukansecara wajar (“arm‟s-length markettransactions”), referensi atas nilai wajarterkini dari instrumen lain yang secarasubstantial sama, analisis arus kas yangdidiskonto, atau model penilaian lainnya.Penyesuaian risiko kreditPerusahaan dan entitas anaknyamenyesuaikan harga di pasar yang lebihmenguntungkan untuk mencerminkanadanya perbedaan risiko kredit pihak yangbertransaksi antara instrumen yangdiperdagangkan di pasar tersebut denganinstrumen yang dinilai untuk posisi asetkeuangan. Dalam penentuan nilai wajarposisi liabilitas keuangan, risiko kreditPerusahaan terkait dengan instrumenkeuangan tersebut ikut diperhitungkan.v. Biaya perolehan diamortisasi dariinstrumen keuanganBiaya perolehan diamortisasi dihitungdengan menggunakan metode sukubunga efektif dikurangi cadanganpenurunan nilai dan pembayaran ataupengurangan pokok. Perhitungan inimencakup seluruh premi atau diskontopada saat akuisisi dan mencakup biayatransaksi serta fee yang merupakanbagian tak terpisahkan dari suku bungaefektif.iv. Fair value of financial instrumentsThe fair value of financial instruments thatare traded in active markets is determinedby reference to quoted market bid prices atthe close of business at the end of thereporting period. For financial instrumentswhere there is no active market, fair valueis determined using valuation techniques.Such techniques may include using recentarm‟s length market transaction, referenceto the current fair value of anotherinstrument that is substantially the same,discounted cash flow analysis, or othervaluation models.Credit risk adjustmentThe Company and its subsidiaries adjustthe price in the more advantageous marketto reflect any differences in counterpartycredit risk between instruments traded inthat market and the ones being valued forfinancial asset positions. In determining thefair value of financial liability positions, theCompany's own credit risk associated withthe instrument is taken into account.v. Amortized cost of financial instrumentsAmortized cost is computed using theeffective interest rate method less anyallowance for impairment and principalrepayment or reduction. The calculationtakes into account any premium or discounton acquisition and includes transactioncosts and fees that are an integral part ofthe effective interest rate.39
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