Laporan keuangan konsolidasian disusun
berdasarkan SAK di Indonesia yang dalam hal-hal tertentu berbeda dengan SAK di Australia. Efektif
sejak tanggal 1 Januari 2005, Australia telah
menerapkan SAK Australia. Perbedaan yang
signifikan antara SAK di Indonesia dan SAK di Australia dijelaskan sebagai berikut:
The consolidated financial statements are prepared based on Indonesian FAS which, to some extent, differ from those in Australia (“Australian FAS”). Effective from January 1, 2005, Australia has implemented Australian FAS. Significant differences between Indonesian FAS and Australian FAS are explained as follows:
a) SAK di Indonesia tidak memperkenankan
amortisasi hak atas tanah kecuali dalam kondisi
tertentu. Pengecualian tersebut dalam hal
terdapat penurunan kualitas tanah, pemakaian tanah di daerah terpencil yang bersifat sementara
dan prediksi manajemen atas kepastian
perpanjangan hak kemungkinan besar tidak diperoleh.
a) Indonesian FAS do not allow amortisation of land-rights, with several exceptions under
certain circumstances. These certain
circumstances related to the impairment of quality of land, temporary use of land in remote areas and the management’s assessment that it is unlikely to obtain the renewal of the land rights.
Berdasarkan SAK di Australia, hak atas tanah ditelaah apabila risiko dan hasil yang terkait dengan kepemilikan tanah secara substansi telah ditransfer dari lessor kepada lessee dan dapat diklasifikasikan sebagai sewa pembiayaan. SAK di Australia mengharuskan hak atas tanah yang memiliki jangka waktu tertentu, walaupun dapat diperpanjang, harus diamortisasi selama jangka waktu hak atas tanah.
Under Australian FAS, land rights are assessed if the risks and rewards incidental to the ownership of the land are substantially transferred by the lessor to the lessee and would be classified as a capital lease. Australian FAS require land rights that are valid only for certain periods, although they could be extended, to be amortised over the lease term of the land rights.
INDONESIA DAN DI AUSTRALIA(lanjutan)
BETWEEN INDONESIAN FINANCIAL
ACCOUNTING STANDARDS (“FAS”) AND
AUSTRALIAN FAS(continued)
b) Sejak tanggal 1 Januari 2011, tidak ada
perbedaan antara SAK di Indonesia dan Australia terkait hal berikut. Sebelum 1 Januari 2011, SAK
di Indonesia memperbolehkan amortisasi
goodwill dan pengakuan goodwill negatif. Jika imbalan yang dialihkan lebih rendah daripada nilai wajar aset neto teridentifikasi entitas yang diakuisisi, nilai wajar dari aset nonmoneter dikurangkan secara proporsional sampai selisih tereliminasi. Jika tidak tereliminasi penuh, sisa
selisih diakui sebagai goodwill negatif dan
diperlakukan sebagai penghasilan yang
ditangguhkan dan diamortisasi selama periode tertentu. Sejak 1 Januari 2011, SAK di Indonesia tidak lagi mengizinkan amortisasi goodwill dan mengharuskangoodwillnegatif yang berasal dari kombinasi bisnis lalu dihentikan pengakuannya dengan melakukan penyesuaian terhadap saldo laba awal tanggal 1 Januari 2011
b) From January 1, 2011, there is no difference between Indonesian and Australian FAS in relation to the below. Prior to January 1, 2011, Indonesian FAS allowed goodwill amortisation and the recognition of negative goodwill. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the fair value on non-monetary assets should be reduced proportionately until the difference is eliminated. If it is not possible to completely eliminate the difference by reducing the fair value of non-monetary assets, the remaining difference is recognised as a negative goodwill and treated as deferred income and amortised over a certain period. From January 1, 2011, Indonesian FAS no longer permits amortisation of goodwill and requires negative goodwill from prior business combinations to be derecognised by making an adjustment to the opening retained earnings as at January 1, 2011.
Tabel-tabel berikut ini menyajikan rekonsiliasi laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2016 dan 2015 dan laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir 31 Desember 2016 dan 2015,
untuk setiap kasus antara laporan keuangan
konsolidasian menurut SAK di Indonesia dan SAK di Australia.
The following tables set forth a reconciliation of the consolidated statements of financial position as at December 31, 2016 and 2015 and consolidated statements of profit or loss and other comprehensive income for the years ended December 31, 2016 and 2015, in each case between Indonesian FAS and Australian FAS consolidated financial statements.
INDONESIA DAN DI AUSTRALIA(lanjutan)
BETWEEN INDONESIAN FINANCIAL
ACCOUNTING STANDARDS (“FAS”) AND
AUSTRALIAN FAS(continued)
2016 2015
Standar Standar
Akuntansi Akuntansi
Australia/ Australia/
Rekonsiliasi/ Australian Rekonsiliasi/ Australian
IFAS Reconciliation FAS IFAS Reconciliation FAS
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 7,623,385,438 - 7,623,385,438 8,086,634,372 - 8,086,634,372 Cash and cash equivalents
Piutang usaha, bersih Trade receivables, net
Pihak ketiga 640,813,916 - 640,813,916 340,924,318 - 340,924,318 Third parties Pihak berelasi 193,356,963 - 193,356,963 107,087,903 - 107,087,903 Related parties Piutang lain-lain, bersih 156,313,947 - 156,313,947 130,132,409 - 130,132,409 Other receivables, net Persediaan, bersih 1,388,415,530 - 1,388,415,530 1,752,584,557 - 1,752,584,557 Inventories, net
Pajak dibayar di muka Prepaid taxes
Pajak lain-lain 463,678,667 - 463,678,667 694,244,827 - 694,244,827 Other taxes Biaya dibayar di muka 85,572,258 - 85,572,258 76,226,751 - 76,226,751 Prepaid expenses Aset lancar lain-lain 38,347,995 - 38,347,995 64,991,423 - 64,991,423 Other current assets Jumlah aset lancar 10,589,884,714 - 10,589,884,714 11,252,826,560 - 11,252,826,560 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Kas yang dibatasi
penggunaannya 3,503,968 - 3,503,968 3,480,950 - 3,480,950 Restricted cash
Piutang non-usaha Non-trade related
pihak berelasi 510,023,862 - 510,023,862 481,963,825 - 481,963,825 party receivable Investasi pada
entitas asosiasi 2,080,115,940 - 2,080,115,940 1,992,516,049 - 1,992,516,049 Investments in associates, net
Investasi pada ventura Investment in a joint
bersama 1,136,694,848 - 1,136,694,848 1,481,635,779 - 1,481,635,779 venture
Property, plant and Aset tetap, bersih 12,999,282,867 (224,064,494) 12,775,218,373 12,267,804,244 61,066,278 12,328,870,522 equipment, net Properti pertambangan 853,515,777 - 853,515,777 863,973,221 - 863,973,221 Mining properties
Aset eksplorasi Exploration and evaluation
dan evaluasi 799,356,725 131,542,782 930,899,507 743,551,056 131,542,782 875,093,838 assets Biaya tangguhan 18,229,988 - 18,229,988 50,279,543 - 50,279,543 Deferred charges
Pajak dibayar dimuka Prepaid taxes
Pajak penghasilan badan 249,466,416 - 249,466,416 303,728,340 - 303,728,340 Corporate income taxes Goodwill 101,759,427 11,581,026 113,340,453 101,759,427 11,581,026 113,340,453 Goodwill Aset pajak tangguhan 560,641,159 7,956,348 568,597,507 732,082,537 (96,509,208) 635,573,329 Deferred tax assets Aset tidak lancar lainnya 79,060,121 - 79,060,121 81,249,359 - 81,249,359 Other non-current assets Jumlah aset tidak lancar 19,391,651,098 (72,984,338) 19,318,666,760 19,104,024,330 107,680,878 19,211,705,208 Total non-current assets JUMLAH ASET 29,981,535,812 (72,984,338) 29,908,551,474 30,356,850,890 107,680,878 30,464,531,768 TOTAL ASSETS
INDONESIA DAN DI AUSTRALIA(lanjutan)
BETWEEN INDONESIAN FINANCIAL
ACCOUNTING STANDARDS (“FAS”) AND
AUSTRALIAN FAS(continued)
2016 2015
Standar Standar
Akuntansi Akuntansi
Australia/ Australia/
Rekonsiliasi/ Australian Rekonsiliasi/ Australian
IFAS Reconciliation FAS IFAS Reconciliation FAS
