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)vii. Penghentian pengakuan aset danliabilitas keuanganAset keuanganSuatu aset keuangan (atau mana yangberlaku, bagian dari aset keuangan ataubagian dari kelompok aset keuangan yangsejenis) dihentikan pengakuannya padasaat: (1) hak untuk menerima arus kasyang berasal dari aset tersebut telahberakhir; atau (2) Perusahaan dan entitasanaknya telah mentransfer hak untukmenerima arus kas yang berasal dari asetatau berasumsi telah memperolehkewajiban untuk membayar arus kas yangditerima secara penuh tanpa penundaanyang signifikan kepada pihak ketigamelalui suatu kesepakatan penyerahan;dan salah satu diantara (a) Perusahaandan entitas anaknya telah mentransfersecara substansial seluruh risiko danmanfaat atas aset keuangan tersebut,atau (b) Perusahaan dan entitas anaknyatidak mentransfer atau mempertahankansecara substansial seluruh risiko danmanfaat atas aset keuangan tersebut,namun telah mentransfer kendali atas asettersebut.Liabilitas keuanganLiabilitas keuangan dihentikanpengakuannya ketika liabilitas tersebutdilepaskan atau dibatalkan ataukadaluwarsa.Ketika liabilitas keuangan yang adadigantikan dengan liabilitas keuangan laindari pemberi pinjaman yang sama denganketentuan yang berbeda secarasubstansial, atau terdapat modifikasisecara substansial atas persyaratan darisuatu liabilitas keuangan yang ada, makapertukaran atau modifikasi tersebut dicatatsebagai penghapusan liabilitas keuanganawal dan pengakuan liabilitas keuanganbaru dan selisih antara nilai tercatatmasing-masing liabilitas keuangantersebut diakui dalam laporan laba rugikomprehensif konsolidasian.vii.Derecognition of financial assets andliabilitiesFinancial assetsA financial asset (or where applicable, apart of a financial asset or part of a groupof similar financial assets) is derecognizedwhen: (1) the rights to receive cash flowsfrom the asset have expired; or (2) theCompany and its subsidiaries havetransferred their rights to receive cashflows from the asset or have assumed anobligation to pay the received cash flows infull without material delay to a third partyunder a “pass-through” arrangement, andeither (a) the Company and its subsidiarieshave transferred substantially all the risksand rewards of the asset, or (b) theCompany and its subsidiaries have neithertransferred nor retained substantially allthe risks and rewards of the asset, buthave transferred control of the asset.Financial liabilitiesA financial liability is derecognized whenthe obligation under the liability isdischarged or cancelled or has expired.When an existing financial liability isreplaced by another from the same lenderon substantially different terms, or theterms of an existing liability aresubstantially modified, such an exchangeor modification is treated as anextinguishment of the original liability andthe recognition of a new liability, and thedifference in the respective carryingamounts is recognized in the consolidatedstatement of comprehensive income.42
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)r. Transaksi dengan Pihak-pihak Berelasi r. Transactions with Related PartiesPerusahaan dan entitas anaknya melakukantransaksi dengan pihak-pihak berelasisebagaimana didefinisikan dalam PSAK No. 7(Revisi 2010), “Pengungkapan Pihak-pihakBerelasi”.Transaksi ini dilakukan berdasarkanpersyaratan yang disetujui oleh beberapapihak, dimana persyaratan tersebut mungkintidak sama dengan transaksi lain yangdilakukan dengan pihak-pihak yang tidakberelasi.Rincian saldo dan transaksi yang materialdengan pihak-pihak berelasi disajikan dalamCatatan 31.The Company and its subsidiaries havetransactions with certain parties which haverelated party relationships as defined under PSAKNo. 7 (Revised 2010), “Related Party Disclosures”.The transactions are made based on terms agreedby the parties, whereas such terms may not be thesame as those for transactions with unrelatedparties.The details of the accounts and the significanttransactions entered into with related parties arepresented in Note 31.s. Laba per Saham s. Earnings per ShareBerdasarkan PSAK No. 56, “Laba per Saham”,laba neto per saham dasar dihitung denganmembagi laba tahun berjalan yang dapatdiatribusikan kepada pemilik entitas indukdengan jumlah rata-rata tertimbang sahamyang ditempatkan dan disetor penuh selamatahun berjalan. Penjelasan lebih lanjutdiungkapkan di Catatan 30.Pada tanggal 31 Maret 2014 dan 2013,Perusahaan tidak mempunyai instrumenberpotensi saham biasa yang bersifat dilutif;oleh karena itu, laba per saham dilusian tidakdihitung dan disajikan pada laporan laba rugikomprehensif konsolidasian.In accordance with PSAK No. 56, “Earnings perShare”, basic earnings per share amount iscomputed by dividing the income for the yearattributable to owners of the parent entity by theweighted average number of issued and fullypaid shares outstanding during the year. Furtherdetails are disclosed in Note 30.As of March 31, 2014 and 2013, the Companyhas no outstanding potential dilutive ordinaryshares; accordingly, no diluted earnings pershare is calculated and presented in theconsolidated statement of comprehensiveincome.43
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