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CHECKLIST PENGUNGKAPAN LAPORAN KEUANGAN UNTUK SELURUH
INDUSTRI DI PASAR MODAL DI INDONESIA
Petuniuk Penaisian Checklist:
1. Seluruh Emiten dan Perusahaan Publik harus menggunakan Checklist Pengungkapan Laporan Keuangan ini, kecuali Emiten dan Perusahaan Publik
yang merupakan Perusahaan Efek. Setiap Perusahaan Efek harus m enggunakan Pedoman Akuntansi Perusahaan Efek (Peraturan No. V ili.G . 17).
2. Tanda (V) diisi pada kolom 'A d a' apabila Em iten/Perusahaan Publik telah memenuhi persyaratan pengungkapan yang diharuskan dan selanjutnya
pada kolom 'Keterangan' ditam bahkan cross reference ke nomor catatan atas laporan keuangan.
3. Apabila Em iten/Perusahaan Publik tidak memenuhi persyaratan pengungkapan yang diharuskan maka tanda V) diisi pada kolom 'Tidak Ada'
dengan menambahkan keterangan alasannya pada kolom keterangan.
4. Apabila Em iten/Perusahaan Publik tidak memiliki pos-pos tertentu sehingga tidak wajib memenuhi persyaratan pengungkapan yang ada maka
tanda (V) diisi pada kolom 'N/A'.
5. Checklist ini wajib ditandatangani oleh Direktur yang membawahi akuntansi dan keuangan dan Akuntan (untuk laporan keuangan audited).
Data Umum
Nama Em iten/Perusahaan Publik
P T M e d ik a lo k a H erm in a T b k
Bidang Usaha P e ru m a h sa k ita n
Jenis penawaran Umum Saham
Interim* Tahun*2020 Tahun* 2021 Tahun*2022
30 Ju ni 2 023
Nama Kantor Akuntan Publik Tidak diaudit K A P P u rw a n to n o , K A P P u rw a n to n o , K A P P u rw a n to n o ,
S u n g k o r o & S u r ja S u n g k o r o & S u r ja S u n g k o r o & S u r ja
Nama Partner Tidak diaudit T jo a T je k N ie n , C P A M e n to , C P A M e n to , C P A
Opini Akuntan Tidak diaudit W a j a r T a n p a M o d if ik a s ia n W a j a r T a n p a M o d if ik a s ia n W a j a r T a n p a M o d if ik a s ia n
Catatan tentang Opini (jika ada) Tidak diaudit - - -
* disesuaikan dengan periode penyajian laporan keuangan.
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Ya Tidak
Pemenuhan Peraturan N o .V ili.G .11 Tentang "Tanggung
Jawab Direksi Atas Laporan Keuangan" V
Pemenuhan Peraturan N o .V ili.A .2 tentang "Independensi
Akuntan Yang Memberikan Jasa Audit di Pasar Modal"
Data Keuangan Penting
Periode laporan keuangan Interim* Tahun* Tahun* Tahun*
Laba Rugi Komprehensif
Pendapatan XXX XXX XXX XXX
Laba (rugi) bruto XXX XXX XXX XXX
Laba (rugi) usaha/operasional XXX XXX XXX XXX
EBITDA XXX XXX XXX XXX
Laba (rugi) Bersih periode
berjalan XXX XXX XXX XXX
Laba (rugi) kom prehensif XXX XXX XXX XXX
Laba Per saham (dasar) XX XXX XX XX
Laba Per saham (dilusian) XX XX XX XX
Laporan Posisi keuangan
Jumlah Aset XXX XXX XXX XXX
Jumlah Aset Lancar XXX XXX XXX XXX
Jumlah Aset Tidak Lancar XXX XXX XXX XXX
Jumlah Liabilitas XXX XXX XXX XXX
Jumlah Liabilitas Jangka XXX XXX XXX XXX
Pendek
Jumlah Liabilitas Jangka XXX XXX XXX XXX
Panjang
Jumlah Ekuitas XXX XXX XXX XXX
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Modal Disetor XXX XXX XXX XXX
Saldo Laba XXX XXX XXX XXX
R a sio K e u a n g a n *
Rasio Lancar (%) XX XX XX XX
ROA XX XX XX XX
ROE XX XX XX XX
Ebitda thd pendapatan (%) XX XX XX XX
*dapat disesuaikan berdasarkan industrinya
Catatan:
1. Pengungkapan yang dipersyaratkan untuk m asing-m asing pos wajib diungkapkan seluruhnya, kecuali pengungkapan tersebut tidak relevan
atau tidak dapat diterapkan pada Emiten atau Perusahaan Publik. Emiten atau Perusahaan Publik wajib m enyesuaikan pengungkapan sesuai
dengan karakteristik industri apabila pengungkapan tersebut dipersyaratkan oleh SAK atau relevan untuk m em aham i laporan keuangan Emiten
atau Perusahaan Publik.
2. Emiten atau Perusahaan Publik yang merupakan Perusahaan Efek tidak mengacu pada checklist ini, namun mengikuti peraturan Bapepam -LK
No V ili.G . 17 tentang Pedoman Akuntansi Perusahaan Efek.
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
L a p o r a n K e u a n g a n T e r d ir i d a ri:
1 L a p o r a n p o s is i k e u a n g a n p a d a a k h ir p e r io d e n/
2 L a p o r a n la b a ru g i k o m p r e h e n s if s e la m a p e r io d e s /
3 L a p o r a n p e r u b a h a n e k u it a s s e ia m a p e r io d e s /
4 L a p o r a n a r u s k a s s e la m a p e r io d e n/
5 L a p o r a n p o s is i k e u a n g a n p a d a a w a l p e r io d e k o m p a r a t if y a n g d is a jik a n s a a t
P e r u s a h a a n m e n e r a p k a n s u a tu k e b ija k a n a k u n t a n s i s e c a r a r e t r o s p e k t if a ta u
v /
m e m b u a t p e n y a jia n k e m b a ii p o s - p o s la p o r a n k e u a n g a n a ta u k e tik a P e r u s a h a a n
m e r e k la s ifik a s i p o s - p o s d a la m la p o r a n k e u a n g a n n y a .
6 C a ta ta n a t a s L a p o r a n K e u a n g a n
Ketentuan Umum
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
1 . P e ru sa h a a n w a j ib m e n y a j ik a n c a t a t a n a t a s la p o r a n k e u a n g a n d e n g a n u r u t a n s e b a g a i
b e r ik u t :
a. g a m b a ra n u m u m P e ru s a h a a n ;
b. d a s a r p e n y u s u n a n la p o r a n k e u a n g a n d a n ik h t is a r k e b ij a k a n a k u n t a n s i s ig n if ik a n y a n g
d it e r a p k a n ;
c. in f o r m a s i t a m b a h a n u n t u k p o s - p o s y a n g d is a j ik a n d a la m la p o r a n p o s is i k e u a n g a n ,
la p o r a n la b a r u g i k o m p r e h e n s if , la p o r a n p e r u b a h a n e k u it a s d a n la p o r a n a r u s k a s ,
s e s u a i d e n g a n u r u t a n p e n y a j ia n la p o r a n d a n p e n y a j ia n m a s in g - m a s in g p o s ; d a n
d. p e n g u n g k a p a n la in n y a y a n g a n t a r a la in m e lip u t i:
1) in f o r m a s i y a n g d ìp e r s y a r a t k a n o le h S A K y a n g t id a k d is a j ik a n d ì b a g ia n m a n a p u n
d a la m la p o r a n k e u a n g a n ; d a n
2) in f o r m a s i y a n g t i d a k d is a j ik a n d i b a g ia n m a n a p u n d a la m la p o r a n k e u a n g a n , t e t a p i
in f o r m a s i t e r s e b u t r e le v a n u n t u k m e m a h a m i la p o r a n k e u a n g a n .
P e r u s a h a a n w a j ib m e n y a t a k a n d a la m b e n t u k n ila i a t a u p e r s e n t a s e u n t u k m e n j e la s k a n
a d a n y a b a g ia n d a r i s u a t u j u m la h , t id a k m e n g g u n a k a n k a t a " s e b a g ia n " .
P e r u s a h a a n w a j ib m e n g u n g k a p k a n d a la m p e n j e la s a n m a s in g - m a s in g p o s m e n g e n a i A set
2.
y a n g d ij a m in k a n , n a n n a p ih a k y a n g m e n e r im a j a m in a n , d a n a la s a n d ij a m in k a n .
D a la m h a i A s e t P e r u s a h a a n d ia s u r a n s ik a n , w a j ib d iu n g k a p k a n j e n i s d a n n ila i a s e t y a n g
3.
d ia s u r a n s ik a n , n ila i p e r t a n g g u n g a n a s u r a n s i, d a n r is ik o y a n g d it u t u p s e r t a p e n d a p a t
m a n a j e m e n a t a s k e c u k u p a n p e r t a n g g u n g a n a s u r a n s i, a p a b iìa t id a k d ia s u r a n s ik a n w a j ib
4. d iu n g k a p k a n a la s a n n y a .
U n s u r-u n s u r C a ta ta n A ta s L a p o ra n K e u a n g a n
1 . G a m b a ran U m u m P e ru sah a a n
H a l- h a l y a n g h a r u s d iu n g k a p k a n , a n t a r a la in :
a. P e n d ir ia n p e r u s a h a a n
i) R iw a y a t r in g k a s p e r u s a h a a n ; s/ C a ta ta n 1A
2) N o m o r d a n t a n g g a l a k t a p e n d ir ia n s e r t a p e r u b a h a n t e r a k h ir , p e n g e s a h a n d a r i in s t a n s i y a n g
b e r w e n a n g , d a n n o m o r s e r t a t a n g g a l B e r it a N e g a r a ; v/ C a ta ta n 1 A
3) K e g ia t a n u s a h a s e s u a i a n g g a r a n d a s a r P e r u s a h a a n d a n y a n g s e d a n g d ij a la n k a n p a d a
v/ C a ta ta n 1 A
p e r io d e p e la p o r a n ;
4) T e m p a t k e d u d u k a n p e r u s a h a a n d a n lo k a s i u t a m a k e g ia t a n u s a h a ; C a ta ta n 1A
v/
5) T a n g g a l m u la i b e r o p e r a s in y a p e r u s a h a a n s e c a r a k o m e r s ia l. D a la m h a i p e ru sa h aa n
m e la k u k a n e k s p a n s i a t a u p e r a m p in g a n u s a h a s e c a r a s ig n if ik a n p a d a p e r io d e la p o r a n y a n g C a ta ta n 1A
> /
d is a j ik a n , w a j ib d is e b u t k a n s a a t d im u la in y a o p e r a s i k o m e r s ia l d a r i e k s p a n s i a t a u
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
p e r a m p in g a n u s a h a d a n k a p a s it a s p r o d u k s in y a ; d a n
6) N a m a e n t it a s in d u k d a n n a m a e n t it a s in d u k t e r a k h i r d a la m k e lo m p o k u s a h a ( u lt im a t e
v / C a ta ta n 1 B
p a r e n t o f t h è g r o u p ) . D a la m h a i t id a k d a p a t d iu n g k a p k a n , w a j ib d is e b u t k a n a la s a n n y a .
7) K h u s u s I n d u s t r i M e d ia
s /
P e n j e la s a n r in c i t e n t a n g P e r iz in a n y a n g d im ilik i.
8) K h u s u s I n d u s t r i J a la n T o l
P e r a t u r a n p e r u n d a n g a n a t a u k e p u t u s a n p e m e r in t a h y a n g m e n d a s a r i p e n y e le n g g a r a a n j a la n s /
to l t e r s e b u t .
9) K h u s u s u n t u k A s u r a n s i d a n P e m b ia y a a n
v '
I z in b id a n g u s a h a d a r i M e n t e r i K e u a n g a n a t a u O t o r it a s y a n g b e r w e n a n g .
10) K h u su s u n tu k In d u stri P e rb a n k a n
I z in u s a h a s e b a g a i b a n k u m u m , s e b a g a i b a n k d e v is a ( j ik a a d a ) , s e r t a iz in u n t u k v /
m e n j a la n k a n k e g ia t a n b e r d a s a r k a n p r in s ip s y a r ia h ( j ik a a d a ) .
11) K h u s u s I n d u s tr i M in y a k d a n G a s B u m i d a n P e rta m b a n g a n U m u m
A r e a E k s p lo r a s i d a n E k s p lo it a s i/ p e n g e m b a n g a n .
P e n j e la s a n m e n g e n a i a r e a e k s p lo r a s i d a n e k s p lo it a s ì P e r s e r o a n m e lip u t i :
a) A r e a E k s p lo r a s i, m e lip u t i:
• N a m a lo k a s i;
• N a m a p e m ilik iz in lo k a s i;
• T a n g g a l p e r o le h a n iz in e k p lo r a s i s e r t a t a n g g a l j a t u h te m p o n y a ;
• P e r s e n t a s i k e p e m ilìk a n s a h a m P e r s e r o a n p a d a p e r u s a h a a n p e m ilik iz in lo k a s i; d a n
• J u m la h b ia y a e k s p lo r a s i y a n g t e la h d ib u k u k a n s e b a g a i A s e t M in y a k d a n G a s B u m i v /
p e r t a n g g a l L a p o r a n P o s is i K e u a n g a n ;
b) A r e a E k s p lo it a s i/ P e n g e m b a n g a n m e lip u t i:
• N a m a lo k a s i;
• N a m a p e m ilik ijin lo k a s i;
• T a n g g a l p e r o le h a n ijin e k s p lo it a s i s e r t a t a n g g a l j a t u h t e m p o n y a ;
• P e r s e n t a s i k e p e m ilìk a n s a h a m P e r s e r o a n p a d a p e r u s a h a a n p e m ilik ijin lo k a s i;
• J u m la h C a d a n g a n T e r b u k t i ( P I ) , k e t e r a n g a n t e n t a n g p ih a k y a n g m e la k u k a n
s e r t if ik a s i, d a n t a n g g a l s e r t i f i k a s i ;
• J u m la h p r o d u k s i p a d a t a h u n b e r j a la n ; d a n
• A k u m u la s i j u m la h p r o d u k s i s e j a k a w a l k e g ia t a n e k s p lo it a s i/ p e n g e m b a n g a n o le h
P e r s e r o a n h in g g a t a n g g a l la p o r a n p o s is i k e u a n g a n .
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
12) K h u s u s I n d u s t r i K e h u ta n a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) p e la k s a n a a n k e g ia t a n p e n g u s a h a a n h u t a n ; n/
b) r in c ia n L u as a r e a l s is a h u t a n y a n g b e lu m d ik e lo la s e la m a m a s a s is a m a n f a a t H P H ; d a n
c) s is a u m u r H P H .
b. P e n a w a r a n U m u m E fe k , y a n g h a r u s d iu n g k a p k a n a n t a r a ia in :
1) T a n g g a l d a n / a t a u n o m o r s u r a t e f e k t if p e n a w a r a n u m u m , t e r m a s u k p e n a w a r a n E f e k y a n g
v / C a ta ta n 1 B
d it e r b it k a n d i iu a r I n d o n e s ia ;
2) J e n is d a n j u m la h E f e k y a n g d it a w a r k a n ; n/ C a ta ta n 1 B
3) B u r s a t e m p a t E fe k d ìc a t a t k a n ; d a n C a ta ta n 1 B
V
4) T in d a k a n p e r u s a h a a n y a n g d a p a t m e m p e n g a r u h i j u m la h E f e k y a n g d it e r b it k a n ( c o r p o r a t e
C a ta ta n 1 B
a c t i o n ) s e j a k p e n a w a r a n u m u m p e r d a n a s a m p a i d e n g a n p e r io d e p e la p o r a n t e r a k h ir . V
c. S t r u k t u r P e r u s a h a a n , e n t it a s a n a k , d a n E n t ita s B e r tu ju a n K h u s u s ( E B K )
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
1) N a m a e n t it a s a n a k d a n / a t a u E B K y a n g d ik e n d a lik a n b a ik s e c a r a la n g s u n g m a u p u n t id a k
C a ta ta n 1 C
la n g s u n g ; s /
2) Tem pat kedudukan; s / C a ta ta n 1 C
3) J e n is u s a h a ; s / C a ta ta n 1 C
4) T a h u n b e r o p e r a s i s e c a r a k o m e r s ia l; s / C a ta ta n 1 C
5) P e r s e n t a s e k e p e m ilik a n d a n p r o p o r s i h a k s u a r a ( jik a b e r b e d a ) ; V C a ta ta n 1 C
6) T o ta l A s e t; da n V C a ta ta n 1C
7) I n f o r m a s i p e n t in g la in n y a a n t a r a la in :
a) s if a t h u b u n g a n a n t a r a e n t it a s in d u k d a n e n t it a s a n a k , a p a b ila e n t it a s in d u k t id a k
m e m ilik i b a ik la n g s u n g m a u p u n t i d a k la n g s u n g m e la lu i e n t it a s a n a k , le b ih d a r i 5 0 % C a ta ta n 1 C
s /
( lim a p u lu h p e r s e r a t u s ) h a k s u a r a y a n g s a h ;
b) a la s a n m e n g a p a k e p e m ilik a n b a ik la n g s u n g m a u p u n t id a k la n g s u n g le b ih d a r i 5 0 % ( lim a
p u lu h p e r s e r a t u s ) h a k s u a r a a t a u h a k s u a r a p o t e n s ia l a t a s in v e s t e e t id a k d iìk u t i d e n g a n C a ta ta n 1C
v /
p e n g e n d a iia n ;
c) a k h i r p e r io d e p e la p o r a n d a r i la p o r a n k e u a n g a n e n t it a s a n a k a p a b ila la p o r a n k e u a n g a n > /
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
t e r s e b u t d ig u n a k a n u n t u k m e n y u s u n la p o r a n k e u a n g a n k o n s o lid a s ia n d a n t a n g g a l a t a u
p e r io d e b e r b e d a d a r i t a n g g a l la p o r a n k e u a n g a n e n t it a s in d u k , d a n a la s a n m e n g g u n a k a n
t a n g g a l a t a u p e r io d e y a n g b e r b e d a ;
d) s if a t d a n lu a s s e t ia p r e s t r ik s i s ig n if ik a n d a la m k e m a m p u a n e n t it a s a n a k u n t u k
m e n t r a n s f e r d a n a k e e n t it a s in d u k d a la m b e n t u k d iv id e n t u n a i, a t a u p e m b a y a r a n v /
k e m b a li p in j a m a n a t a u u a n g m u k a ;
e) s u a t u r in c ia n y a n g m e n u n j u k k a n d a m p a k s e t ia p p e r u b a h a n b a g ia n k e p e m ilik a n e n t it a s
in d u k p a d a e n t it a s a n a k y a n g t id a k m e n g a k ib a t k a n h ila n g n y a P e n g e n d a iia n a t a s e k u it a s
y a n g d a p a t d ia t r ib u s ik a n p a d a p e m ilik e n t it a s in d u k ; d a n
f) d a la m h a i h ila n g n y a P e n g e n d a iia n a t a s e n t it a s a n a k , m a k a e n t it a s in d u k h a r u s
v /
m engungkapkan:
(1 ) k e u n t u n g a n a t a u k e r u g ia n ( jik a a d a ) y a n g d ia k u i d a r i h ila n g n y a P e n g e n d a iia n , d a n
p o r s i d a r i k e u n t u n g a n a t a u k e r u g ia n y a n g d a p a t d ia t r ib u s ik a n p a d a p e n g a k u a n
s is a in v e s t a s i p a d a e n t it a s a n a k t e r d a h u iu d e n g a n N ila i W a j a r p a d a t a n g g a l
h ila n g n y a P e n g e n d a iia n ;
(2 ) j u m la h p e r s e n t a s e k e p e m ilik a n y a n g d ile p a s k a n ;
(3 ) j u m la h h a r g a y a n g d it e r ìm a ;
(4 ) b a g ia n d a r i h a r g a y a n g m e r u p a k a n K a s d a n S e t a r a K a s ;
(5 ) j u m la h K a s d a n S e t a r a K a s p a d a e n t it a s a n a k a t a u b is n is la in n y a d im a n a
P e n g e n d a iia n d ile p a s k a n ; d a n
(6 ) j u m la h A s e t d a n L ia b ilit a s s e la in K a s d a n S e t a r a K a s p a d a e n t it a s a n a k a t a u b is n is
la in n y a d im a n a P e n g e n d a iia n d ile p a s k a n , y a n g d iik h t is a r k a n b e r d a s a r k a n k a t e g o r i
u ta m a n y a .
d. K a r y a w a n , d ir e k s i, k o m is a r is , d a n k o m it e a u d it
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
1) N a m a d a n j a b a t a n u n t u k m a s in g - m a s in g a n g g o t a d ir e k s i, d e w a n k o m is a r is , d a n k o m it e
a u d it ; s / C a ta ta n 1 D
2) C a k u p a n m a n a j e m e n k u n c i; d a n v / C a ta ta n 1 D
3) J u m la h k a r y a w a n t e t a p p a d a m a s in g - m a s in g a k h ir p e r io d e a t a u r a t a - r a t a j u m la h k a r y a w a n
t e t a p s e la m a p e r io d e y a n g b e r s a n g k u t a n , s e c a r a k o n s o lid a s i u n t u k P e r u s a h a a n d a n e n t it a s n/
C a ta ta n 1 D
anak.
e. P e n e r b ita n L a p o r a n K e u a n g a n
i) T a n g g a l la p o r a n k e u a n g a n d io t o r is a s i u n t u k t e r b it ; d a n C a ta ta n 1 E
s /
Page 8
Page 8 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
2) P ih a k y a n g b e r t a n g g u n g j a w a b m e n g o t o r is a s i la p o r a n k e u a n g a n . C a ta ta n 1 E
v /
2. I k h t is a r K e b ija k a n A k u n t a n s i S ig n ifik a n
n/
D a la m b a g ia n in i h a r u s d iu n g k a p k a n h a l- h a l s e b a g a i b e r ik u t :
a. P e r n y a ta a n k e p a tu h a n t e r h a d a p S A K
P e r n y a t a a n in i m e r u p a k a n p e r n y a t a a n b a h w a la p o r a n k e u a n g a n t e la h d is u s u n d a n d is a j ik a n n/ C a ta ta n 2 A
sesu ai deng an SAK.
b. D a s a r p e n g u k u r a n d a n p e n y u s u n a n la p o r a n k e u a n g a n
1) D a s a r p e n g u k u r a n la p o r a n k e u a n g a n y a it u b e r d a s a r k a n b ia y a h is t o r is ( h i s t o r i c a l c o s t ) ,
b ia y a p e r o le h a n k in i { c u r r e n t c o s t ) , n ila i r e a iis a s i n e t o ( n e t r e a l i z a b l e v a l u e ) , N ila i W a j a r > / C a ta ta n 2 B
( f a i r v a l u e ) a t a u j u m la h y a n g d a p a t d ip u lih k a n b e r d a s a r k a n S A K y a n g b e r la k u .
2) D a s a r p e n y u s u n a n la p o r a n k e u a n g a n , y a it u d a s a r a k r u a l, k e c u a li u n t u k la p o r a n a r u s k a s . v / C a ta ta n 2 B
3) M a t a u a n g f u n g s io n a l d a n m a t a u a n g p e n y a j ia n y a n g d ig u n a k a n , m e lip u t i:
C a ta ta n 2 B
a) m a t a u a n g f u n g s io n a l P e r u s a h a a n d a n e n t it a s a n a k ; v /
b ) f a k t a d a n a la s a n p e r u b a h a n , a p a b ila t e r d a p a t p e r u b a h a n m a t a u a n g f u n g s io n a l
s /
P e r u s a h a a n m a u p u n k e g ia t a n u s a h a a s in g y a n g s ig n if ik a n ; d a n
c) a la s a n p e r u b a h a n m a t a u a n g p e n y a j ia n ( j ik a a d a ) . > /
4) A la s a n p e r u b a h a n p e r io d e p e ia p o r a n ( jik a a d a ) . s /
c. P e n g g u n a a n P e r t im b a n g a n , E s t im a s i, d a n A s u m s i S ig n ifik a n o le h M a n a je m e n
1) P e r u s a h a a n h a r u s m e n g u n g k a p k a n d a la m ik h t is a r k e b ij a k a n a k u n t a n s i s ig n if ik a n a t a u
b a g ia n la in d a r i c a t a t a n a t a s la p o r a n k e u a n g a n , p e r t im b a n g a n y a n g t e la h d ib u a t
m a n a j e m e n d a la m p r o s e s p e n e r a p a n k e b ij a k a n a k u n t a n s i d a n m e m ilik i d a m p a k y a n g p a lin g
s ig n if ik a n t e r h a d a p j u m l a h y a n g d ia k u i d a la m la p o r a n k e u a n g a n ;
2) P e r u s a h a a n h a r u s m e n g u n g k a p k a n in f o r m a s i t e n t a n g a s u m s i y a n g d ib u a t m e n g e n a i m a s a
d e p a n , d a n s u m b e r u t a m a d a r i e s t im a s i k e t id a k p a s t ia n la in p a d a a k h ir p e r io d e p e ia p o r a n ,
s /
y a n g m e m ilik i r is ik o s ig n if ik a n y a n g m e n g a k ib a t k a n p e n y e s u a ia n m a t e r ia l t e r h a d a p j u m la h
t e r c a t a t A s e t d a n L ia b ilit a s d a la m p e r io d e p e ia p o r a n b e r ik u t n y a ; d a n
3) B e r k a it a n d e n g a n A s e t d a n L ia b ilit a s s e b a g a im a n a d im a k s u d d a la m a n g k a 2 ) , c a t a t a n a t a s
la p o r a n k e u a n g a n m e m a s u k k a n r in c ia n a t a s s if a t d a n j u m la h t e r c a t a t p a d a a k h i r p e r io d e
p e ia p o r a n .
d. K e b ija k a n A k u n t a n s i T e r t e n t u
Page 9
Page 9 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
K e b ij a k a n a k u n t a n s i t e r t e n t u m e r u p a k a n k e b ij a k a n a k u n t a n s i la in n y a y a n g d it e r a p k a n d a n
r e le v a n u n t u k m e m a h a m i la p o r a n k e u a n g a n . K e b ij a k a n a k u n t a n s i t e r t e n t u m e lip u t i, t e t a p i
t i d a k t e r b a t a s p a d a h a l- h a l s e b a g a i b e r ik u t :
1) P r in s ip - p r in s ip k o n s o lid a s i
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) r u a n g lin g k u p L a p o ra n Keuangan K o n s o lid a s ia n , y a n g m e lip u t i p o s - p o s e n t it a s in d u k
d a n e n t it a s a n a k ;
b) d a sa rd a n k a p a n s u a t u e n t it a s a n a k d ik o n s o lid a s ik a n k e d a la m la p o r a n k e u a n g a n
e n t it a s in d u k ;
c) k e b ij a k a n a k u n t a n s i s e h u b u n g a n d e n g a n p e r u b a h a n k e p e m ilik a n t a n p a k e h ila n g a n C a ta ta n 1 C
v /
P e n g e n d a lia n a t a s e n t it a s a n a k ;
d) k e b ij a k a n a k u n t a n s i s e h u b u n g a n d e n g a n k e h ila n g a n P e n g e n d a lia n a t a s e n t it a s a n a k ;
e) k e b ij a k a n a k u n t a n s i s e h u b u n g a n d e n g a n p e n c a t a t a n d a n p e n y a j ia n k e p e n t in g a n
n o n p e n g e n d a li; d a n
f) p e r n y a t a a n b a h w a s a ld o p o s d a n t r a n s a k s i m a t e r ia l a n t a r e n t it a s y a n g d ik o n s o lid a s i
t e la h d ie lim in a s i.
2) K o m b in a s i b i s n i s
Y a n g h a r u s d ij e la s k a n a n t a r a ia in :
a) m e t o d e y a n g d ig u n a k a n d a la m k o m b in a s i b is n is , t e r m a s u k m e t o d e y a n g d ig u n a k a n
u n t u k m e n g u k u r k e p e n t in g a n n o n p e n g e n d a li;
b) p e n g a k u a n a w a l u n tu k g o o d w ill;
c) p e n g u k u r a n s e t e ia h p e n g a k u a n a w a l u n t u k g o o d w i l l ; d a n v / C a ta ta n 2D
d) k e b ij a k a n la in n y a y a n g r e le v a n t e r k a it d e n g a n k o m b in a s i b is n is y a n g a d a d i
P e r u s a h a a n , a n t a r a la in :
(1 ) p e m b e lia n d e n g a n d is k o n ;
(2 ) a k u is is i s e c a r a b e r t a h a p ; d a n
(3 ) im b a la n k o n t in j e n s i.
3) K a s d a n se ta ra kas;
Y a n g h a r u s d ij e la s k a n a n t a r a la in k e b ij a k a n d a la m m e n e n t u k a n k o m p o n e n k a s d a n s e t a r a v / C a ta ta n 2Ì
kas.
4) In stru m e n K e u a n g a n
C a ta ta n 2H
s /
a) I n s t r u m e n K e u a n g a n s e la in S u k u k
Page 10
Page 10 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
( 1 ) p e n g a k u a n a w a l ìn s t r u m e n k e u a n g a n s e t ia p k a t e g o r i, t e r m a s u k p e r la k u a n a t a s
s /
b ia y a t r a n s a k s i;
( 2 ) p e n g u k u r a n s e t e la h p e n g a k u a n a w a l in s t r u m e n k e u a n g a n s e t ia p k a t e g o r i; v /
( 3 ) k e t e n t u a n s a lin g h a p u s d a r i in s t r u m e n k e u a n g a n ; s /
( 4 ) m e lo d e y a n g d ig u n a k a n u n t u k m e n e n t u k a n N ila i W a j a r in s t r u m e n k e u a n g a n ; v /
( 5 ) m e t o d e p e r h it u n g a n y a n g d ig u n a k a n u n t u k m e n e n t u k a n p e n u r u n a n n ila i d a r i a s e t C a ta ta n 2H
n/
keuangan;
( 6 ) k e t e n t u a n p e n g h e n t ia n p e n g a k u a n in s t r u m e n k e u a n g a n ; n/
(7 ) k h u s u s in s t r u m e n k e u a n g a n d e r iv a t if d a n a k u n t a n s i lin d u n g n ila i, s e la in
p e n j e ia s a n s e b a g a im a n a d im a k s u d d a la m a n g k a ( 1 ) , a n g k a ( 2 ) , a n g k a ( 3 ) , a n g k a > /
( 4 ) , a n g k a ( 5 ) , d a n a n g k a ( 6 ) , w a j ib d it a m b a h k a n p e n j e ia s a n m e n g e n a i;
(a) k e t e n t u a n p e m e n u h a n k r it e r ia a k u n t a n s i lin d u n g n ila i;
(b ) k la s if ik a s i lin d u n g n ila i u n t u k t u j u a n a k u n t a n s i lin d u n g n ila i a t a s in s t r u m e n
k e u a n g a n d e r iv a t if ; d a n
(c) p e r la k u a n a k u n t a n s i lin d u n g n ila i u n t u k t u j u a n a k u n t a n s i lin d u n g n ila i.
b) I n v e s ta si pada S u k u k
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
(1 ) k la s if ik a s i d a n r e k la s if ik a s i in v e s t a s i p a d a S u k u k ;
(2 ) pengakuan aw al S u ku k;
(3 ) p e n g u k u r a n s e t e la h p e n g a k u a n a w a l S u k u k ; v /
(4 ) P e n y a j ia n p e n d a p a t a n s u k u k ; d a n
(5 ) p e n y a j ia n a m o r t is a s i b ia y a t r a n s a k s i.
c) S u k u k y a n g d ite r b itk a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
(1 ) pengakuan aw al Sukuk;
(2 ) p e n g u k u r a n s e t e la h p e n g a k u a n a w a l S u k u k ; n/
(3 ) b ia y a t r a n s a k s i p e n e r b it a n S u k u k ;
(4 ) p o s is i p e n y a j ia n S u k u k ; d a n
(5 ) a k a d s y a r ia h y a n g d ig u n a k a n .
5) K h u s u s In d u stri P e rb a n k a n
a) G ir o W a jib M in im u m > /
Page 11
Page 11 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in k e t e n t u a n m e n g e n a i j u m la h g ir o w a j ib m in im u m .
b) G ir o p a d a B a n k I n d o n e s ia d a n B a n k L a in
s /
Y a n g h a r u s d ij e la s k a n a n t a r a la in d a s a r p e n y a j ia n G ir o p a d a B a n k I n d o n e s ia d a n B a n k
L a in .
c) P e n e m p a ta n p a d a B a n k I n d o n e s ia d a n B a n k L a in
s /
Y a n g h a r u s d ij e la s k a n a n t a r a la in d a s a r p e n y a j ia n P e n e m p a t a n p a d a B a n k I n d o n e s ia
d a n B a n k L a in .
6) P iu ta n g R e v e r s e R e p o
Y a n g h a r u s d ij e la s k a n a n t a r a la in u n s u r - u n s u r P iu t a n g R e v e r s e R e p o , m e t o d e p e n c a t a t a n v /
d an p e n g u ku ra n n y a .
7) K h u s u s In d u stri P e rb a n k a n
O b lig a s i R e k a p it a lis a s i P e m e r in ta h
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) K e lo m p o k o b lig a s i r e k a p it a lis a s i y a n g d im ilik i; v /
b) P e n g a k u a n n ila i p a d a in v e s t a s i u n t u k s e t ia p k e lo m p o k O b lig a s i R e k a p it a lis a s i
P e m e r in t a h ; d a n
c) D a s a r p e n y a j ia n e f e k - e f e k d a la m la p o r a n k e u a n g a n .
8) K h u s u s In d u stri P e rb a n k a n
a) K r e d it
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
(1 ) P e n je la s a n a ta s m a s in g -m a s in g je n is k re d it y a n g d ib e rik a n ;
(2 ) D a s a r p e n y a j ia n a t a s k r e d it ;
(3 ) K e b ij a k a n m a n a j e m e n d a n p e la k s a n a a n p e n g e n d a lia n r is ik o p o r t o f o lio k r e d it ;
(4 ) P e r la k u a n a k u n t a n s i u n t u k k r e d it y a n g d ib e li d a r i B P P N ( jik a a d a ) ; d a n
(5 ) K e b ij a k a n b a n k a k a n a g u n a n k r e d it .
b) T a g ih a n / K e w a j ib a n A k s e p t a s i
s /
Y a n g h a r u s d ij e la s k a n a n t a r a la in d a s a r p e n y a j ia n a t a s t a g ih a n / k e w a j ib a n a k s e p t a s i.
c) A g u n a n y a n g D ia m b ii A lih
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
(1 ) D a s a r p e n ila ia n d a n p e n y a j ia n ;
(2 ) P e rla k u a n a k u n ta n s i a ta s nilai re a lisa si p iu ta n g / p e m b ia y a a n y a n g d ib e r ik a n d e n g a n
s a ld o p iu t a n g / p e m b ia y a a n y a n g t id a k d a p a t d it a g ih ; d a n
(3 ) P e rla k u a n a k u n t a n s i a t a s k e u n t u n g a n ( k e r u g ia n ) d a r i r e a lis a s i p e n j u a la n a g u n a n .
Page 12
Page 12 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
9) K h u s u s u n t u k I n d u s tr i P e m b ia y a a n
P iu ta n g P e m b ia y a a n K o n s u m e n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) D a s a r p e n y a j ia n p iu t a n g p e m b ia y a a n k o n s u m e n ; d a n v/
b) D a s a r p e n ila ia n a s e t j ik a p e r u s a h a a n m e n a r ik k e m b a li a s e t p e m b ia y a a n k o n s u m e n d a r i
ko nsum ennya.
10) A n ja k P iu ta n g
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) J e n is t r a n s a k s i a n j a k p iu t a n g ( d e n g a n r e c o u r s e a t a u t a n p a r e c o u r s e ) ;
b) P e n y a j ia n t r a n s a k s i a n j a k p iu t a n g ;
c) P e r la k u a n a k u n t a n s i a t a s p e r b e d a a n a n t a r a h a r g a p e n g a lih a n d a n j u m la h b e r s ih > /
p iu t a n g d ia lih k a n ; d a n
d) P e r la k u a n t e r h a d a p k e g a g a la n a t a s t a g ih a n a n j a k p iu t a n g ( d it a g ih k a n k e m b a li k e k lie n
a t a u d it a n g g u n g o le h p e r u s a h a a n ) .
11) Sew a
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
C a ta ta n 2 X
a) k e b ij a k a n p e n e n t u a n s u a t u p e r j a n j ia n m e n g a n d u n g s u a t u s e w a ; x/
b) k e b ij a k a n p e n e n t u a n s u a t u s e w a m e r u p a k a n s e w a p e m b ia y a a n a t a u s e w a o p e r a s i; d a n
c) k e b ij a k a n a k u n t a n s i a p a b iia P e r u s a h a a n b e r t in d a k s e b a g a i le s s e e d a n / a t a u le s s o r .
12) P e r s e d ia a n :
y a n g h a r u s d ij e la s k a n a n t a r a la in m e n g e n a i k e b ij a k a n a k u n t a n s i y a n g d ig u n a k a n d a n C a ta ta n 2 L
s/
r u m u s a n b ia y a y a n g d ig u n a k a n .
a ) K h u s u s I n d u s t r i K e h u ta n a n
H T I D a la m P e n g e m b a n g a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
B e b a n - b e b a n y a n g d ik a p it a lis a s i, a n t a r a la in : k e w a j ib a n k e p a d a n e g a r a , p e m e lih a r a a n
sa ra n a d a n p ra -sa ra n a .
H T I S ia p P a n e n s/
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
B ia y a p e r o le h a n , m u t a s i p e m b e b a n a n k e b ia y a p r o d u k s ì.
Page 13
Page 13 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
b) K h u s u s I n d u s tr i P e r k e b u n a n
T a n a m a n P e rk e b u n a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
(1 ) D a s a r k la s if ik a s i u n t u k j e n i s t a n a m a n s e b a g a i p e r s e d ia a n , t a n a m a n b e lu m
m e n g h a s ilk a n , a t a u t a n a m a n t e la h m e n g h a s ilk a n ;
(2 ) D a s a r p e n ila ia n d a n p e n g u k u r a n ;
(3 ) K e b ij a k a n a k u n t a n s i r e k la s if ik a s i t a n a m a n b e lu m m e n g h a s ilk a n k e t a n a m a n t e la h
m e n g h a s ilk a n ;
(4 ) M e t o d e p e n y u s u t a n d a n m a s a m a n f a a t t a n a m a n y a n g d is u s u t k a n ; d a n
(5 ) K e b ij a k a n a k u n t a n s i b ia y a p in j a m a n .
c) K h u s u s I n d u s tr i P e te r n a k a n
H ew an T e rn a k
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
(1 ) H e w a n t e r n a k t e la h m e n g h a s ilk a n :
(a) M e t o d e p e n ila ia n ;
(b ) M e t o d e a m o r t is a s i ( d e p le s i) ; d a n n/
(c) C a d a n g a n k e m a t ia n a t a u m e t o d e p e n g h a p u s a n la n g s u n g , j ik a a d a .
(2 ) H e w a n t e r n a k d a la m p e r t u m b u h a n ( b e lu m m e n g h a s ilk a n ) :
(a) M e t o d e p e n ila ia n ; d a n
(b ) P e r k ir a a n w a k t u y a n g d ib u t u h k a n u n t u k d a p a t b e r p in d a h m e n j a d i hew an
t e r n a k t e la h m e n g h a s ilk a n .
13) A s e t T e ta p :
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) p e n g a k u a n a w a l A s e t T e ta p ;
b) p e n g u k u r a n s e t e la h p e n g a k u a n a w a l A s e t T e t a p ;
c) p e n g e lo m p o k a n A s e t T e t a p ;
d) m e t o d e p e n y u s u t a n y a n g d ig u n a k a n ;
e) k a p it a lis a s i b ia y a y a n g t e r k a it d e n g a n A s e t T e t a p ; C a ta ta n 2N
v/
f) e s t im a s i u m u r m a n f a a t d a n t a r i f p e n y u s u t a n ;
g) p e n g h e n t ia n p e n g a k u a n ;
h) n ila i r e s id u ; d a n
i) p e r n y a t a a n b a h w a m a n a j e m e n t e la h m e n g k a j i u la n g a t a s e s t im a s i u m u r e k o n o m is ,
m e t o d e p e n y u s u t a n , d a n n ila i r e s id u p a d a s e t ia p a k h i r p e r io d e p e la p o r a n .
Page 14
Page 14 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
14) I n v e s t a s i p a d a E n t it a s A s o s i a s i
Y a n g h a r u s d ij e la s k a n a n t a r a la in m e t o d e y a n g d ig u n a k a n u n t u k m e n c a t a t in v e s t a s i p a d a
v /
a s o s ia s i.
15) B a g ia n p a r t i s i p a s i d a l a m V e n t u r a B e r s a m a
Y a n g h a r u s d ij e la s k a n a n t a r a ia in m e t o d e y a n g d ig u n a k a n u n t u k m e n c a t a t b a g ia n v /
p a r t is ip a s i d a ia m V e n t u r a B e r s a m a .
16) P o la K e r j a s a m a
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) K r it e r ia d a r i b e n t u k k e r j a s a m a ; n/
b) K e b ij a k a n a k u n t a n s i u n t u k s e t ia p j e n i s a s e t d a n lia b ilit a s y a n g t im b u l; d a n
c) S is t e m p e m b a g ia n h a s il, j ik a a d a .
17) A s e t T a k B e rw u ju d
Y a n g h a r u s d ij e la s k a n a n t a r a ia in :
a) p e n g a k u a n a w a l A s e t T a k b e rw u ju d ;
b) p e n g u k u r a n s e t e la h p e n g a k u a n a w a l A s e t T a k b e r w u j u d ;
c) u m u r m a n f a a t t id a k t e r b a t a s a t a u t e r b a t a s , d a n a p a b ila u m u r m a n f a a t t e r b a t a s , C a ta ta n 2 0
d iu n g k a p k a n t a r i f a m o r t is a s i y a n g d ig u n a k a n d a n u m u r m a n f a a t n y a ;
s /
d) s u m b e r t e r j a d in y a A s e t T a k b e r w u j u d ;
e) m e t o d e a m o r t is a s i y a n g d ig u n a k a n ;
f) p e n g h e n t ìa n p e n g a k u a n A s e t T a k b e r w u j u d ; d a n
g) r is e t d a n p e n g e m b a n g a n ( j ik a a d a ) .
18) A s e t t i d a k l a n c a r a t a u k e l o m p o k L e p a s a n y a n g d i m i l i k i u n t u k d ij u a l
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) k e b ij a k a n te n ta n g p e r is t iw a d a n k o n d is i s u a t u a s e t t id a k la n c a r d ik la s if ik a s ik a n n/
s e b a g a i a s e t y a n g d im ilik i u n t u k d ij u a l; d a n
b) p e n g u ku ra n a s e t t id a k la n c a r a t a u k e lo m p o k le p a s a n y a n g d im ilik i u n t u k d ij u a l.
19) P ro p e rti In v e sta s i :
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) p e n g a k u a n a w a l P r o p e r t i I n v e s t a s i;
b) p e n g u k u r a n s e t e la h p e n g a k u a n a w a l P r o p e r t i I n v e s t a s i; n/
c) m e t o d e p e n y u s u t a n y a n g d ig u n a k a n , k h u s u s u n t u k m o d e l b ia y a ;
d) e s t im a s i u m u r m a n f a a t d a n / a ta u t a r if p e n y u s u ta n u n t u k m o d e l b ia y a ; d a n
e) p e n g h e n t ia n p e n g a k u a n P r o p e r t i I n v e s t a s i.
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Page 15 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
20) K h u s u s I n d u s t r i G a s d a n M in y a k B u m i
A s e t M in y a k d a n G a s B u m i
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) D a s a r p e n g u k u r a n y a n g d ig u n a k a n u n t u k m e n e n t u k a n j u m la h t e r c a t a t b r u t o ;
b) K r it e r ia k a p it a lis a s i b ia y a , p e n u r u n a n n ila i ( i m p a i r m e n t ) d a n p e n ila ia n k e m b a li a s e t v /
( r e v a lu a s i) ;
c) M e t o d e p e n y u s u t a n d a n a m o r t ìs a s i y a n g d ig u n a k a n ;
d) M a s a m a n f a a t a t a u t a r if p e n y u s u t a n d a n a m o r t is a s i y a n g d ig u n a k a n ; d a n
e) P e r t a n g g u n g a n A s u r a n s i.
21) P e n u r u n a n N ila i A s e t N o n k e u a n g a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
C a ta ta n 2 P
a) k e t e n t u a n p e r is t iw a d a n k o n d ìs i y a n g m e n g in d ik a s ik a n k e m u n g k in a n t e r j a d in y a n/
p e n u r u n a n n ila i; d a n
b) k e b ij a k a n a k u n t a n s i p e n g a k u a n p e n u r u n a n n ila i a s e t n o n k e u a n g a n d a n p e m b a lik a n n y a .
22) K h u su s In d u stri P e rb a n k a n
L ia b ilit a s S e g e r a
Y a n g h a r u s d ij e la s k a n a n t a r a la in d a s a r p e n y a j ia n lia b ilit a s s e g e r a .
S im p a n a n N a s a b a h
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) P e n j e la s a n a t a s s im p a n a n ; d a n
b) D a s a r p e n y a j ia n d a r i m a s in g - m a s in g k a t e g o r i s im p a n a n ,
S im p a n a n d a r i b a n k la in > /
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) P e n j e la s a n a t a s s im p a n a n d a r i b a n k la in ; d a n
b) D a s a r p e n y a j ia n s im p a n a n d a r i b a n k ia in .
S u r a t B e r h a r g a y a n g D it e r b it k a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) K r it e r ia d a n j e n i s - j e n i s s u r a t b e r h a r g a y a n g d it e r b it k a n ; d a n
b) P e r ia k u a n a k u n t a n s i a t a s p r e m i a t a u d is k o n t o .
23) P r o v is i
Y a n g h a r u s d ij e la s k a n a n t a r a la in : n/
a) k o n d is i p r o v is i y a n g h a r u s d ia k u i; d a n
Page 16
Page 16 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
b) d a s a r p e n e n t u a n n ila i p r o v is i.
24) U tan g R ep o
Y a n g h a r u s d ij e la s k a n a n t a r a la in u n s u r - u n s u r U t a n g R e p o , m e t o d e p e n c a t a t a n d a n n/
p e n g u ku ra n n y a .
25) K h u s u s I n d u s t r i G a s d a n M in y a k B u m i
B ia y a P e n g e io la a n d a n R e k la m a s i L i n g k u n g a n H id u p T a n g g u h a n / P e n y i s ih a n
L i a b i l i t a s P e n g e io la a n d a n R e k la m a s i L in g k u n g a n H id u p T a n g g u h a n .
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) P e r ia k u a n a k u n t a n s i a t a s p e m b e b a n a n b ia y a P L H ;
b) M e t o d e a m o r t is a s i a t a s b ia y a P L H y a n g d it a n g g u h k a n ; > /
c) M e to d e p e n y u s u ta n p r a s a r a n a P L H ; d a n
d) T a b e l y a n g m e m u a t p e n j e la s a n t e n t a n g :
(1) Lokasi p e n am b an g an ;
(2) S a ld o a w a l u n t u k m a s in g - m a s in g lo k a s i;
(3) P e n a m b a h a n d a n P e n g u r a n g a n u n t u k m a s in g - m a s in g lo k a s i p e n a m b a n g a n ; d a n
(4) S a ld o a k h i r u n t u k m a s in g - m a s in g lo k a s i p e n a m b a n g a n .
26) K h u su s In d u stri P e rta m b a n g a n U m u m
B ia y a E k s p l o r a s i d a n P e n g e m b a n g a n T a n g g u h a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) B ia y a E k s p lo r a s i y a n g D it a n g g u h k a n a t a s k e g ia t a n e k s p lo r a s i y a n g m a s ih b e r j a ia n
d e n g a n p e n j e la s a n m e n g e n a i j a n g k a w a k t u k o n t r a k u n t u k A r e a o f I n t e r e s t y a n g
b e rsa n g k u ta n ;
b) B ia y a E k s p lo r a s i y a n g D it a n g g u h k a n a t a s k e g ia t a n e k s p lo r a s i y a n g s u d a h m e n e m u k a n
a d a n y a C a d a n g a n T e r b u k t i d e n g a n p e n j e la s a n b a h w a a m o r t is a s in y a b a r n a k a n
d ila k s a n a k a n p a d a s a a t d im u la in y a p r o d u k s i;
c) D a s a r p e n e n t u a n d it a n g g u h k a n n y a b ia y a p e n g e m b a n g a n d a n k a p it a lis a s i b ia y a
p e k e r ja a n k o n s t r u k s i d a n p r a s a r a n a ; d a n s /
d) M e t o d e a m o r t is a s i d a n p e n y u s u t a n y a n g d ip e r g u n a k a n d e n g a n p e n j e la s a n j a n g k a
w a k t u p e r ij in a n p e n a m b a n g a n , t a k s ir a n u m u r e k o n o m is t a m b a n g d a n d a s a r
p e r h it u n g a n a m o r t is a s i.
B ia y a P e n g e io la a n d a n R e k la m a s i L i n g k u n g a n H id u p T a n g g u h a n / P e n y i s ih a n
L i a b i l i t a s P e n g e io la a n d a n R e k la m a s i L in g k u n g a n H id u p T a n g g u h a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) P e r ia k u a n a k u n t a n s i a t a s p e m b e b a n a n b ia y a P L H ;
b) M e t o d e a m o r t is a s i a t a s b ia y a P L H y a n g d it a n g g u h k a n ; d a n
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
c) M e lo d e p e n y u s u t a n p r a s a r a n a P L H .
27) P e n g a k u a n P e n d a p a ta n
a) Y a n g h a r u s d ij e la s k a n a n t a r a la in :
(1 ) k o n d is i d a n m e to d e p e n g a k u a n p e n d a p a t a n s e r t a d a s a r p e n g u k t ìr a n y a n g
C a ta ta n 2 R
d ig u n a k a n b e r d a s a r k a n j e n i s p e n d a p a t a n y a n g a d a ; d a n s /
(2 ) d a la m h a i te rd a p a t tra n s a k s i h u b u n g a n k e a g e n a n , k e b ij a k a n p e n g a k u a n
p e n d a p a t a n d a n p e n j u a la n d a r i h u b u n g a n k e a g e n a n s e r t a b e b a n t e r k a it .
b) P e n g a k u a n p e n d a p a ta n d a n B e b a n d e n g a n m e n g g u n a k a n m e t o d e p e r s e n t a s e
p e n y e le s a ia n
s /
Y a n g h a r u s d ij e la s k a n a n t a r a la in m e t o d e y a n g d ìt e r a p k a n u n t u k m e n e n t u k a n t a h a p
p e n y e le s a ia n s u a t u k o n t r a k .
c) K h u su s In d u stri A s u ra n s i
(1 ) P e n g a k u a n p e n d a p a ta n p re m i
P e n j e la s a n y a n g h a r u s d it a m b a h k a n a n t a r a la in :
(a) T a r if y a n g d ig u n a k a n d a la m p e r h it u n g a n p r e m i y a n g b e lu m m e r u p a k a n
p e n d a p a ta n ;
(b ) K e b ij a k a n a k u n t a n s i u n t u k t r a n s a k s i r e a s u r a n s i p r o s p e k t if d a n r e t r o a k t if ; d a n
> /
(c) P e n y a j ia n p e n d a p a t a n p r e m i d a la m la p o r a n la b a r u g i.
(2 ) B e b a n K la im
P e n j e la s a n y a n g h a r u s d it a m b a h k a n a n t a r a la in :
(a) K e lo m p o k b e b a n k la im d a la m b e n t u k : k la im y a n g d is e t u j u i, k la im d a la m
p r o s e s p e n y e le s a ia n , k la im y a n g t e r j a d i n a m u n b e lu m d ila p o r k a n d a n b e b a n
p e n y e le s a ia n k la im ; d a n
(b ) P e n y a j ia n b e b a n k la im d a la m la p o r a n la b a r u g ì.
d) K h u s u s I n d u s t r i R e a i E s t a te
K a p ita lis a s i d a n m e t o d e a lo k a s i b ia y a p r o y e k p e n g e m b a n g a n R e a i E s ta t
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
(1 ) U n s u r b ia y a y a n g k a p it a lis a s i k e p r o y e k p e n g e m b a n g a n R e a i E s t a t ;
(2 ) U n s u r b ia y a y a n g d ia lo k a s ik a n s e b a g a i b e b a n p r o y e k ;
(3 ) P e n y is ih a n a t a s r e a lis a s i p e n d a p a t a n p a d a m a s a m e n d a t a n g le b ih r e n d a h d a r i n ila i s /
te rc a ta t p ro y e k ;
(4 ) M e t o d e a lo k a s i b ia y a y a n g t e la h d ik a p it a lis a s i k e s e t ia p u n it R e a i E s t a t ;
(5 ) B ia y a y a n g d ir e v is i d a n d ir e a lo k a s i a k ib a t p e r u b a h a n m e n d a s a r p a d a e s t im a s i k in i;
dan
(6 ) U n s u r b ia y a y a n g d ia k u i s e b a g a i b e b a n p a d a s a a t t e r j a d in y a .
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
28) P r o g r a m L o y a lit a s P e la n g a n
Y a n g h a r u s d ij e la s k a n a n t a r a la in k e b ij a k a n t e r k a it p r o g r a m lo y a lit a s p e la n g g a n s /
29) T r a n s k s i d a n S a ld o d a la m m a ta u a n g a s in g
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) k e t e n t u a n d a la m p e n j a b a r a n t r a n s a k s i d a n s a ld o d a la m m a t a u a n g a s in g ;
b) p e r la k u a n a k u n t a n s i s e lis ih k u r s y a n g t im b u l d a r i p e n j a b a r a n a s e t d a n lia b ilit a s v /
m o n e te r; d a n
c) r e f e r e n s i d a n k u r s y a n g d ig u n a k a n u n t u k m e n j a b a r k a n t r a n s a k s i d a n s a ld o d a la m m a t a
u a n g a s in g .
30) T r a n s a k s i d e n g a n P ih a k - p ih a k B e r e la s i
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
n/ C a ta ta n 2 G
a) D a s a r p e n e t a p a n P ih a k - p ih a k b e r e la s i;
b) P e n g u n g k a p a n P ih a k - p ih a k b e r e la s i d a la m L a p o r a n K e u a n g a n ; d a n
31) H ib a h P e m e r in ta h
Y a n g h a r u s d ij e la s k a n a n t a r a la in k e b ij a k a n a k u n t a n s i te n ta n g m e t o d e p e n y a j ia n d a la m s /
la p o r a n k e u a n g a n .
32) P a j a k P e n g h a s ila n
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) d a s a r p e n e n t u a n t a r i f p a j a k u n t u k m e n g u k u r p a j a k k in i d a n p a j a k t a n g g u h a n ; C a ta ta n 2 S
b) k e t e n t u a n m e n g e n a i s a lin g h a p u s ; v /
c) p e n g a k u a n d a n p e n g u k u r a n a s e t p a ja k t a n g g u h a n ; d a n
d) m e t o d e y a n g d ig u n a k a n d a la m m e n ila i a s e t ( lia b ilit a s ) p a j a k t a n g g u h a n .
33) I m b a la n K e rja
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) j e n i s im b a la n k e r ja y a n g d ib e r ik a n k e p a d a k a r y a w a n ;
b) d e s k r ip s i u m u m m e n g e n a i j e n i s p r o g r a m im b a la n p a s c a k e r j a y a n g d is e le n g g a r a k a n
s /
o le h P e r u s a h a a n ; C a ta ta n 2 Q
c) k e b ij a k a n a k u n t a n s i P e r u s a h a a n d a la m m e n g a k u i k e u n t u n g a n d a n k e r u g ia n a k t u a r ia l;
dan
d) p e n g a k u a n k e u n t u n g a n d a n k e r u g ia n u n t u k c u r t a ilm e n t d a n p e n y e le s a ia n .
34) S ah am T re a su ri
Y a n g h a r u s d ij e la s k a n a n t a r a la in m e t o d e p e n g a k u a n d a n p e n g u k u r a n a t a s p e m b e lia n , C a ta ta n 2 C C
s /
p e n j u a la n , a t a u p e m b a t a la n s a h a m t r e a s u r i.
Page 19
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
35) P e m b a y a r a n B e r b a s is Saham
Y a n g h a r u s d ij e la s k a n a n t a r a la in k e b ij a k a n a k u n t a n s i u n t u k t r a n s a k s i p e m b a y a r a n b e r b a s is C a ta ta n 2 B B
s /
s a h a m y a n g d is e le s a ik a n m e la lu i in s t r u m e n e k u it a s d a n / a t a u d is e le s a ik a n m e la lu i K a s ,
te rm a s u k p e n g u ku ra n n y a .
35) K u a s i- R e o r g a n is a s i
Y a n g h a r u s d ij e la s k a n a n t a r a la in :
a) D a s a r d ila k u k a n n y a k u a s i- r e o r g a n is a s i;
b) D a s a r p e n e n t u a n n iia i w a j a r A s e t d a n L ia b ilit a s ; d a n
> /
c) P e r ia k u a n a k u n t a n s i u n t u k s e lis ih h a s il r e v a lu a s i A s e t d a n L ia b ilit a s .
C a t a t a n : B e r la k u u n t u k k u a s i r e o r g a n is a s i s e b e lu m 1 Ja n u a ri 2013.
37) B ia y a P in j a m a n
Y a n g h a r u s d ij e la s k a n a n t a r a ia in k o n d is i y a n g m e n g h a r u s k a n b ia y a p in j a m a n C a ta ta n 2 Y
v '
d ik a p it a lis a s ik a n s e b a g a i b a g ia n d a r i b ia y a p e r o le h a n a s e t k u a lif ik a s ia n .
38) S e g m e n O p e ra si
Y a n g h a r u s d ij e la s k a n a n t a r a la in d a s a r y a n g d ig u n a k a n o le h m a n a j e m e n u n t u k C a ta ta n 2 V
s /
m e n g id e n t if ik a s ik a n S e g m e n O p e r a s i.
39) L a b a ( R u g i) p e r s a h a m
C a ta ta n 2 W
Y a n g h a r u s d ij e la s k a n a n t a r a la in d a s a r p e r h it u n g a n la b a ( r u g i) p e r s a h a m d a s a r d a n la b a > /
( r u g i) p e r s a h a m d iiu s ia n .
3. P e n g u n g k a p a n a ta s P o s-P o s L a p o ra n K e u a n g a n ^ ,
C a ta ta n 4
a. A set
i) K a s d a n S e ta ra K a s
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
C a ta ta n 4
a) u n s u r K a s d a n S e t a r a K a s p a d a p ih a k b e r e ia s i d a n p ìh a k k e t ig a ; > /
b) r in c ia n j u m la h p e n e m p a t a n d i b a n k b e r d a s a r k a n n a m a b a n k s e r t a j e n i s m a t a u a n g C a ta ta n 4
s /
a s in g ;
C a ta ta n 4
c) k is a r a n s u k u b u n g a k o n t r a k t u a l d a r i S e ta ra K a s s e la m a p e r io d e p e la p o r a n ; d a n n/
d) j u m la h s a ld o K a s d a n S e t a r a K a s y a n g s ig n if ik a n y a n g t id a k d a p a t d ig u n a k a n o le h
k e lo m p o k u s a h a d is e r t a i p e n d a p a t m a n a j e m e n . v /
Page 20
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
2) K h u su s In d u stri P e rb a n k a n
a) Kas
v /
Y a n g h a r u s d iu n g k a p k a n a d a la h r in c ia n j u m la h k a s b e r d a s a r k a n j e n i s m a t a u a n g .
b) G i r o p a d a B a n k I n d o n e s ia
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) R in c ia n j u m la h G ir o p a d a B a n k I n d o n e s ia b e r d a s a r k a n j e n i s m a t a u a n g ( n ila i
v /
d a la m m a t a u a n g o r ig in a i) ; d a n
(2 ) K e t e n t u a n G ir o W a j ib M in im u m ( G W M ) m e n u r u t B I d a n p o s is i G W M b a n k p a d a
s a a t p e r io d e p e la p o r a n .
c) G i r o p a d a B a n k L a in
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
R in c ia n j u m la h G ir o p a d a B a n k L a in b e r d a s a r k a n j e n i s m a t a u a n g ;
(1 ) J u m la h p e n y is ih a n p e n u r u n a n n ila i;
v /
(2 ) P e r u b a h a n p e n y is ih a n s e la m a p e r io d e b e r j a la n u n t u k m a s in g - m a s in g g ir o ;
(3 ) R in c ia n j u m la h G ir o p a d a B a n k L a in b e r d a s a r k a n p ih a k y a n g m e m p u n y a i
h u b u n g a n is t im e w a d a n p ih a k k e t ig a ;
(4 ) T in g k a t s u k u b u n g a r a t a - r a t a p e r t a h u n ; d a n
(5 ) P e n d a p a t m a n a j e m e n a k a n k e c u k u p a n j u m la h p e n y is ih a n p e n u r u n a n n ila i.
d) P e n e m p a t a n p a d a B a n k I n d o n e s i a d a n B a n k L a in
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) R in c ia n j u m la h p e n e m p a t a n b e r d a s a r k a n j e n i s d a n m a t a u a n g ;
(2 ) R in c ia n p e n e m p a t a n b e r d a s a r k a n y a n g m e n g a la m i p e n u r u n a n n ila i ( i m p a i r e d )
d a n t id a k m e n g a la m i p e n u r u n a n n ila i ( u n i m p a i r e d ) ;
(3 ) J a n g k a w a k t u ( r a t a - r a t a a t a u p e r k e lo m p o k ) ;
n/
(4 ) J u m la h p e n y is ih a n p e n u r u n a n n ila i dan m u ta s i s e la m a p e r io d e b e r j a la n ;
(5 ) R in c ia n j u m la h p e n e m p a t a n b e r d a s a r k a n p ih a k y a n g m e m p u n y a i h u b u n g a n
is t im e w a d a n p ih a k k e t ig a ;
(6 ) T in g k a t s u k u b u n g a r a t a - r a t a p e r t a h u n ;
(7 ) J u m la h d a n a y a n g d ib lo k ir d a n a la s a n n y a ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(8 ) J u m la h d a n a y a n g t id a k d a p a t d ic a ir k a n p a d a b a n k b e r m a s a la h , b a n k b e k u
o p e r a s i a t a u lik u id a s i t e r m a s u k t in g k a t k e m u n g k in a n d it e r im a n y a k e m b a li d a n a
t e r s e b u t b e r d a s a r k a n in f o r m a s i d a r i o t o r it a s y a n g b e r w e n a n g ; d a n
(9 ) P e n d a p a t m a n a j e m e n a k a n k e c u k u p a n j u m la h p e n y is ih a n p e n u r u n a n n ila i.
3) P iu ta n g U s a h a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
C a ta ta n 5
a) j u m la h p iu t a n g y a n g d ip is a h k a n a n t a r a p ih a k k e t ig a d a n p ih a k b e r e la s i; v /
C a ta ta n 5
b) j u m la h p iu t a n g m e n u r u t d e b it u r ; v /
v /
c) j u m la h p iu t a n g m e n u r u t m a t a u a n g ;
C a ta ta n 5
d) a la s a n d a n d a s a r p e m b e n t u k a n c a d a n g a n k e r u g ia n p e n u r u n a n n ila i; n/
e) j u m la h c a d a n g a n k e r u g ia n p e n u r u n a n n ila i, b e b a n c a d a n g a n k e r u g ia n p e n u r u n a n n ila i C a ta ta n 5
s e c a r a in d iv id u a i d a n k o le k t if , d a n p e n g h a p u s a n p iu t a n g ; s /
0 p e n d a p a t m a n a j e m e n a k a n k e c u k u p a n j u m la h c a d a n g a n a t a u k e y a k in a n m a n a j e m e n
v /
a t a s k e t e r t a g ih a n p iu t a n g a p a b ila t id a k d ib e n t u k c a d a n g a n ;
g) p iu t a n g y a n g d ij a m in k a n , n a m a p ih a k y a n g m e n e r im a j a m in a n , d a n a la s a n d ìj a m in k a n ; s / C a ta ta n 5
h) j u m la h d ia m o r t is a s i d e n g a n m e n g g u n a k a n m e t o d e s u k u b u n g a e f e k t if ; d a n
n/
i) in f o r m a s i k e t e r lib a t a n b e r k e la n j u t a n a t a s p iu t a n g y a n g d it r a n s f e r , m e lip u t i:
(1 ) j u m la h y a n g d it r a n s f e r , b e b a n b u n g a , r e t e n s i, j a t u h t e m p o , d a n ik a t a n p e n t in g
la in y a n g d ia t u r d a la m p e r j a n j ia n ; d a n s /
(2 ) j a m in a n y a n g d ib e r ik a n ( b ila a d a ) .
4) K h u su s In d u stri A su ra n si
a) P iu ta n g P re m i
T a m b a h a n p e n g u n g k a p a n m e n g e n a ia n t a r a la in :
(1 ) J u m la h p iu t a n g b e r d a s a r k a n t e r t a n g g u n g d a n a s u r a d u r ; v /
(2 ) J u m la h p iu t a n g b e r d a s a r k a n j e n i s a s u r a n s i; d a n
(3 ) J u m la h p iu t a n g p r e m i y a n g d ip e r k e n a n k a n d a la m p e r h it u n g a n s o lv a b ilit a s .
b) P iu ta n g K o a s u r a n s i
T a m b a h a n p e n g u n g k a p a n m e n g e n a ia n t a r a la in :
(1 ) J u m la h b e r d a s a r k a n k o - a s u r a d u r ;
(2 ) J u m la h m e n u r u t j e n i s a s u r a n s i; d a n s /
(3 ) J u m la h p iu t a n g k o a s u r a n s i y a n g d ip e r k e n a n k a n d a la m p e r h it u n g a n s o lv a b ilit a s .
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
c) P iu ta n g R e a s u r a n s i
T a m b a h a n p e n g u n g k a p a n m e n g e n a i a n t a r a la in :
(1 ) J u m la h p iu t a n g b e r d a s a r k a n r e a s u r a d u r ;
s /
(2 ) J u m la h p iu t a n g a t a u u t a n g r e a s u r a n s i y a n g d is a lin g h a p u s k a n ; d a n
(3 ) J u m la h p iu t a n g r e a s u r a n s i y a n g d ip e r k e n a n k a n d a la m p e r h it u n g a n s o lv a b ilit a s .
d) P iu ta n g H a s ii I n v e s t a s i
T a m b a h a n p e n g u n g k a p a n m e n g e n a i a n t a r a la in :
(1 ) P e m is a h a n a n t a r a p iu t a n g k e p a d a p ih a k b e r e la s i d a n p ih a k k e t ig a ;
s /
(2 ) J u m la h p iu t a n g m e n u r u t j e n i s in v e s t a s i;
(3 ) J u m la h p iu t a n g m e n u r u t m a t a u a n g ; d a n
(4 ) J u m la h p iu t a n g y a n g d ip e r k e n a n k a n d a la m p e r h it u n g a n s o lv a b ilit a s .
5) K h u s u s I n d u s t r i P e m b ia y a a n
a) P iu ta n g P e m b ia y a a n K o n s u m e n
Y a n g h a r u s d iu n g k a p k a n a n t a r a ia ìn :
(1 ) J u m la h p iu t a n g m e n u r u t d a n j e n i s o b y e k p e m b ia y a a n ( c o n t o h : k e n d a r a a n v /
b e r m o t o r , e le k t r o n ik , r u m a h , d a n la in - la in ) ;
(2 ) R in c ia n u m u r d a r i a n g s u r a n p e m b iy a a n k o n s u m e n ;
(3 ) B a g ia n p in j a m a n y a n g d ib ia y a i b a n k - b a n k s e h u b u n g a n d e n g a n t r a n s a k s i k e r ja
(4 ) s a m a p e m b ia y a a n b e r s a m a , p e n u n j u k a n s e la k u p e n g e lo la p iu t a n g , p e n e r u s a n
p in j a m a n d a n p e n g a m b ila lih a n p iu t a n g a p a b ila p e r u s a h a a n m e m b a g i r is ik o t id a k
t e r t a g ih n y a p iu t a n g t e r s e b u t d e n g a n b a n k - b a n k d a la m r a n g k a t r a n s a k s i d i a t a s ;
(5 ) P e n d a p a t a n p e m b ia y a a n k o n s u m e n y a n g b e lu m d ia k u i;
(6 ) N ila i d a n j e n i s j a m in a n y a n g d is e r a h k a n o le h p e la n g g a n a t a s p iu t a n g
v /
p e m b ia y a a n k o n s u m e n y a n g d ib e r ik a n b e r d a s a r k a n o b j e k p e m b ia y a a n ;
(7 ) T in g k a t s u k u b u n g a r a t a - r a t a p e r t a h u n ; d a n
(8 ) P iu t a n g p e m b ia y a a n k o n s u m e n y a n g d ia lih k a n d a n a t a u d ig u n a k a n s e b a g a i
j a m in a n a t a s u t a n g .
b) T a g ih a n A n j a k P iu ta n g
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
n/
(1 ) J u m la h t a g ih a n a n j a k p iu t a n g t a n p a r e c o u r s e d a n d e n g a n r e c o u r s e , b e s e r t a
j u m la h u t a n q r e t e n s i a n j a k p iu t a n a d a n p e n d a p a t a n a n j a k p iu t a n g ( t a n p a
Page 23
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
r e c o u r s e ) s e r t a p e n d a p a t a n a n j a k p iu t a n g t a n g g u h a n ( d e n g a n r e c o u r s e ) - , d a n
(2 ) P e n g u n g k a p a n m e n g e n a i t in g k a t b u n g a , j a t u h t e m p o d a n j u m la h p iu t a n g y a n g
d ip e r o le h s e r t a ik a t a n p e n t in g y a n g d ia t u r d a la m p e r j a n j ia n a n j a k p iu t a n g . s /
c) P iu ta n g S e w a P e m b ia y a a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) R in c ia n j u m la h b e r d a s a r k a n p ih a k b e r e la s i d a n p ih a k k e t ig a ;
(2 ) r e k o n s ilia s i a n t a r a in v e s t a s i s e w a b r u t o d a n n ila i k in i p iu t a n g p e m b a y a r a n s e w a
m in im u m p a d a a k h ir p e r io d e p e la p o r a n . D i s a m p in g itu , le s s o r m e n g u n g k a p k a n
in v e s t a s i s e w a b r u t o d a n n ila i k in i p iu t a n g p e m b a y a r a n s e w a m in im u m p a d a a k h ir
p e r io d e p e la p o r a n , u n t u k s e t ia p p e r io d e b e r ik u t :
(a) k u ra n g d a ri sa tu ta h u n
(b ) le b ih d a r i s a t u t a h u n s a m p a i lim a t a h u n v /
(c) le b ih d a r i lim a t a h u n
(3 ) p e n d a p a t a n k e u a n g a n y a n g b e lu m d it e r im a ;
(4 ) n ila i r e s id u y a n g t id a k d ij a m in y a n g d ia k r u s e b a g a i m a n f a a t le s s o r ;
(5 ) a k u m u la s i p e n y is ih a n p iu t a n g t i d a k t e r t a g ih a t a s p e m b a y a r a n s e w a m in im u m ;
(6 ) r e n t a l k o n t in j e n y a n g d ia k u i s e b a g a i p e n d a p a t a n d a la m p e r io d e ; d a n
(7 ) p e n j e la s a n u m u m is i p e r j a n j ia n s e w a le s s o r y a n g m a t e r ia l.
d) P iu ta n g S e w a O p e r a s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) j u m la h a g r e g a t p e m b a y a r a n s e w a m in im u m m a s a d e p a n d a la m s e w a o p e r a s i
y a n g t id a k d a p a t d ib a t a lk a n u n t u k s e t ia p p e r io d e b e r ik u t ;
(a) k u ra n g d a ri s a tu ta h u n
(b ) le b ih d a r i s a t u t a h u n s a m p a i lim a t a h u n
v /
(c) le b ih d a r i lim a t a h u n
(2 ) t o t a l r e n t a l k o n t in j e n y a n g d ia k u i s e b a g a i p e n d a p a t a n p a d a p e r io d e ; d a n
(3 ) p e n j e la s a n u m u m is i p e r j a n j ia n s e w a le s s o r .
Page 24
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
6) K h u s u s K o n tr a k K o n s t r u k s i
P iu ta n g R e te n s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la ìn :
v /
a) J u m la h p iu t a n g d a r i m a s ìn g - m a s in g k o n t r a k k o n s t r u k s i; d a n
b) P e n d a p a t m a n a j e m e n a k a n k e m u n g k in a n t e r t a g ih n y a p iu t a n g r e t e n s i.
7) T a g ih a n B r u to k e p a d a P e la n g g a n
Y a n g h a r u s d iu n g k a p k a n d a la m p o s in i a n t a r a la in t a g ih a n b r u t o d a r i s e t ia p k o n t r a k
k o n s t r u k s i.
D a la m p e n j e la s a n t a g ih a n t e r s e b u t , j u g a h a r u s d ir in c i d a la m b e n t u k t a b e l y a it u :
a) b ia y a k o n t r a k y a n g t e r j a d i; n/
b) la b a y a n g d ia k u i;
c) k e r u g ia n y a n g t e r j a d i; d a n
d) p e k e r j a a n y a n g s u d a h d it a g ih ( t e r m in ) .
8) P iu ta n g R e v e r s e R e p o
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) R in c ia n m e n g e n a i j e n i s d a n j u m la h E f e k y a n g d it r a n s a k s ik a n ;
b ) T a n g g a i d a n h a r g a d iia k u k a n n y a p e m b e lia n d a n p e n j u a ia n k e m b a li E fe k ;
c) N a m a p ih a k / c o u n t e r p a r t y ;
v /
d) L o k a s i E f e k ja m in a n ;
e) T in g k a t b u n g a p iu t a n g r e v e r s e r e p o ;
f) C a d a n g a n k e r u g ia n p e n u r u n a n n ila i ( jik a a d a ) ; d a n
g) M u t a s i c a d a n g a n k e r u g ia n p e n u r u n a n n ila i ( jik a a d a ) .
9) A g u n a n Y a n g D ia m b ii A lih
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) N ila i r e a lis a s i b e r s ìh p a d a s a a t d ia m b ila lìh ;
b) S e lis ih a n t a r a n ila i r e a lis a s i b e r s ih a t a s a g u n a n y a n g d ia m b ila lih d e n g a n s a ld o p iu t a n g
s /
y a n g t i d a k t e r t a g ih ; d a n
c) L a b a a t a u r u g i y a n g t ìm b u l, t e r m a s u k b ia y a - b ia y a y a n g t im b u l s e t e la h p e n g a m b iia lih a n
a g u n a n te rs e b u t.
Page 25
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
10) P iu t a n g D iv i d e n d a n B u n g a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n j e n i s d a n j u m la h t a g ih a n d iv id e n , b u n g a , d a n
d e n d a k e p a d a p ih a k la in .
>/
11) P iu t a n g L a in - L a in
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) R in c ia n j e n i s d a n j u m la h p iu t a n g ; >/ C a ta ta n 6
b) J u m la h C a d a n g a n K e r u g ia n P e n u r u n a n N iia i ( C K P N ) ; d a n V
c) P e n d a p a t m a n a j e m e n a t a s k e c u k u p a n j u m la h p e n y is ih a n . V
12) A s e t K e u a n g a n L a in n y a
P e n g u n g k a p a n in i t e la h d it e r a p k a n u n t u k a s e t k e u a n g a n la in n y a y a n g b e r s if a t la n c a r
m a u p u n t id a k la n c a r .
a) P e n g e lo m p o k k a n a s e t k e u a n g a n la in n y a s e s u a i k la s if ik a s i y a n g d ip is a h k a n a n t a r a p ih a k
n/
k e t ig a d a n p ih a k b e r e la s i.
b) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
C a ta ta n 7
(1 ) n iia i t e r c a t a t a s e t k e u a n g a n u n t u k s e t ia p k e lo m p o k d a n r in c ia n in v e s t a s in y a ; V
(2 ) la b a a t a u r u g i n e t o p a d a s e t ia p k e lo m p o k a s e t k e u a n g a n b e r d a s a r k a n k la s if ik a s i, C a ta ta n 27
b a ik y a n g d is a j ik a n p a d a p o s p e n d a p a t a n k o m p r e h e n s if la in n y a m a u p u n y a n g V
d ia k u i s e b a g a i la b a a t a u r u g i p e r io d e b e r ja la n ;
C a ta ta n 27
(3 ) t o t a l p e n d a p a t a n b u n g a y a n g d ih it u n g m e n g g u n a k a n m e t o d e s u k u b u n g a e f e k t if
u n t u k a s e t k e u a n g a n s e la in y a n g d iu k u r p a d a n iia i w a j a r m e la lu i la b a r u g i;
V
(4 ) b ia y a p e r o le h a n t e r m a s u k j u m la h p r e m iu m d a n d is k o n t o y a n g b e lu m d ia m o r t is a s i, V C a ta ta n 7
u n t u k E f e k d im ilik i h in g g a j a t u h t e m p o ;
(5 ) p e r in g k a t E f e k u t a n g b e r ik u t n a m a p e m e r in g k a t ( jik a a d a ) .
(6 ) u r a ia n t e n t a n g a la s a n d ia m b iln y a k e p u t u s a n m e n j u a l u n t u k a s e t k e u a n g a n y a n g
d ik la s if ik a s ik a n d im ilik i h in g g a j a t u h t e m p o ;
(7 ) j ik a t e r d a p a t r e k la s if ik a s i a s e t k e u a n g a n , m a k a w a j ib d iu n g k a p k a n :
(a) j u m la h y a n g d ir e k la s if ik a s i k e d a n d a r i s e t ia p k a t e g o r i;
s /
(b ) a la s a n r e k la s if ik a s i; d a n
(c) s is a in v e s t a s i d a la m k e lo m p o k d im ilik i h in g g a j a t u h t e m p o y a n g t e la h
d ir e k la s if ik a s i d a la m k e lo m p o k t e r s e d ia u n t u k d ij u a l.
Page 26
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(8 ) j u m la h t e r c a t a t a s e t k e u a n g a n y a n g d ij a m in k a n s e b a g a i a g u n a n u n t u k L ia b ilit a s
a t a u lia b ilit a s k o n t in j e n s i s e r t a s y a r a t d a n k o n d is i y a n g t e r k a it d e n g a n p e n j a m in a n
te rs e b u t;
(9 ) j u m la h p e n u r u n a n n iia i a t a s a s e t k e u a n g a n ( j ik a a d a ) , t e r m a s u k m u t a s in y a ,
d ip is a h k a n a n t a r a a s e t k e u a n g a n y a n g m e n g a la m i p e n u r u n a n n iia i d a n a s e t
k e u a n g a n y a n g t id a k m e n g a la m i p e n u r u n a n n iia i, s e r t a d ip is a h k a n a n t a r a > /
p e n u r u n a n n iia i y a n g d ih it u n g s e c a r a k o le k t if d a n in d iv id u a i, t e r m a s u k b e b a n
p e n u r u n a n n iia i y a n g d ia k u i d a la m la b a r u g i; d a n
( 1 0 ) j u m la h a m o r t is a s i k e u n t u n g a n ( k e r u g ia n ) y a n g b e lu m d ir e a lis a s i a t a s in v e s t a s i
y a n g t e r s e d ia u n t u k d ij u a l y a n g d ir e k ia s if ik a s i m e n j a d i d im ilik i h in g g a ja t u h
te m p o .
13) K h u s u s D e p o s it o
T a m b a h a n p e n g u n g k a p a n m e n g e n a i a n t a r a la in :
s /
a) nam a bank, d ip is a h k a n a n t a r a p ih a k k e t ig a d a n p ih a k b e r e la s i;
b) k is a r a n s u k u b u n g a k o n t r a k t u a l s e la r n a p e r io d e p e la p o r a n ;
c) j e n i s d a n j u m la h d e p o s it o d a la m m a t a u a n g a s in g ; d a n v /
d) h a l- h a l la in y a n g d a p a t m e m p e n g a r u h i k u a lit a s p e n c a ir a n d e p o s it o t e r s e b u t . v /
14) K husus In ve stasi pada Sukuk
T a m b a h a n p e n g u n g k a p a n m e n g e n a i a n t a r a la in :
a) r in c ia n S u k u k b e r d a s a r k a n n a m a p e n e r b it d a n a k a d s y a r ia h ;
b) t u j u a n m o d e l u s a h a y a n g d ig u n a k a n ; n/
c) j u m la h in v e s t a s i y a n g d ir e k la s if ik a s ik a n , j ik a a d a , d a n p e n y e b a b n y a ; d a n
d) N iia i W a j a r u n t u k in v e s t a s i y a n g d iu k u r p a d a b ia y a p e r o le h a n .
15) K h u s u s O b lig a s i R e k a p it a lis a s i P e m e rin t a h
T a m b a h a n p e n g u n g k a p a n m e n g e n a i a n t a r a la in :
a) R in c ia n j u m la h n o m in a i d a n n iia i p a s a r e f e k b e r d a s a r k a n j e n is ;
b) T a n g g a l ja tu h te m p o d a n fre k u e n s i p e m b a y a ra n b u n g a ; v /
c) T in g k a t s u k u b u n g a r a t a - r a t a p e r t a h u n ; d a n
d) I n f o r m a s i p e n t in g la in n y a .
16) K h u s u s U n it P e n y e r t a a n R e k s a d a n a
T a m b a h a n p e n g u n g k a p a n m e n g e n a i a n t a r a la in :
Page 27
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
a) R ìn c ìa n u n it p e n y e r t a a n r e k s a d a n a d a n N ila i A s e t B e r s ih ; d a n
s /
b) la b a a t a u r u g i n e t o b e r d a s a r k a n k la s if ik a s i, b a ik y a n g d is a j ik a n p a d a p o s p e n d a p a t a n
k o m p r e h e n s if la in n y a m a u p u n y a n g d ia k u i s e b a g a i la b a a t a u r u g i p e r io d e b e r j a la n
17) K h u s u s W e s e l T a g ih
T a m b a h a n p e n g u n g k a p a n m e n g e n a ia n t a r a la in , p ih a k p e n e r b it , k is a r a n t in g k a t b u n g a ,
v /
j a t u h t e m p o , j e n i s m a t a u a n g , d a n u r a ia n t e n t a n g s if a t d a n a s a i t e r j a d in y a ( d a r i t r a n s a k s i
u s a h a a t a u la in n y a ) .
18) K h u su s In d u stri A s u ra n s i
T a m b a h a n p e n g u n g k a p a n m e n g e n a i a s e t - a s e t y a n g m e n j a d i d a n a j a m in a n . n/
19) P in ja m a n P o lis
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n b e r d a s a r k a n :
> /
a) S a ld o p in j a m a n p o lis m e n u r u t j e n i s m a t a u a n g ;
b) T in g k a t s u k u b u n g a .
20) K h u s u s In d u stri P e rb a n k a n
K r e d it
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) R in c ia n j u m la h k r e d it b e r d a s a r k a n j e n is , m a t a u a n g , s e k t o r e k o n o m ì d a n j a n g k a
w a k t u s e r t a k o ie k t ib iiit a s ;
b) J u m la h c a d a n g a n k e r u g ia n p e n u r u n a n n ila i dan m u ta s i s e la m a p e r io d e b e r j a la n ;
c) R in c ia n j u m la h k r e d it b e r d a s a r k a n p ih a k b e r e la s i d a n p ih a k k e t ig a ;
d) R a s io k r e d it u s a h a k e c il t e r h a d a p j u m la h k r e d it y a n g d ib e r ik a n ;
e) T in g k a t s u k u b u n g a r a t a - r a t a p e r t a h u n ;
> /
0 R in c ia n k r e d it b e r m a s a la h b e r d a s a r k a n s e k t o r d a n j u m la h c a d a n g a n p e n g h a p u s a n
m e n u r u t k e t e n t u a n B a n k I n d o n e s ia ;
g) R a s io k r e d it b e r m a s a la h t e r h a d a p j u m la h A s e t k e u a n g a n d a n r a s io j u m la h
c a d a n g a n k e r u g ia n p e n u r u n a n n ila i A s e t k e u a n g a n y a n g t e la h d ib e n t u k t e r h a d a p
j u m ia h m in im u m c a d a n g a n k e r u g ia n p e n u r u n a n n ila i A s e t k e u a n g a n s e s u a l
k e t e n t u a n B a n k I n d o n e s ia ;
h) J u m ia h k r e d it y a n g d ìr e s t r u k t u r is a s i b e r d a s a r k a n j e n i s d a n k o ie k t ib iiit a s ;
i) J u m la h d a n p e r s e n t a s e b a g ia n b a n k a t a s k r e d it s in d ik a s i b a ik s e la k u p im p in a n ,
a g e n , a t a u a n g g o t a s in d ik a s i;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
j) I k h t is a r p e m b e lia n k r e d it d a r i B P P N b e r d a s a r k a n p e r io d e p e m b e lia n , j i k a a d a ;
k) P e n d a p a t m a n a j e m e n a k a n k e t a a t a n b a n k t e r h a d a p B a t a s M a k s im u m P e m b e r ia n
K r e d it ( B M P K ) y a n g d it e t a p k a n o le h B a n k I n d o n e s ia ;
1) P e n d a p a t m a n a j e m e n a k a n k e c u k u p a n j u m la h c a d a n g a n k e r u g ia n p e n u r u n a n n ila ì.
21) T a g ih a n d a n L ia b ilit a s A k s e p t a s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) R in c ia n j u m la h t a g ih a n d a n lia b ilit a s b e r d a s a r k a n p ih a k , m a t a u a n g , d a n j a t u h t e m p o ;
b) U n t u k t a g ih a n a k s e p t a s i d iu n g k a p k a n k o le k t ib ilit a s , j u m la h c a d a n g a n p e n g h a p u s a n
d a n m u t a s i s e la m a p e r io d e b e r ja la n ; s /
c) R in c ia n j u m la h t a g ih a n d a n lia b ilit a s b e r d a s a r k a n p ih a k b e r c ia s i d a n p ih a k k e t ig a ;
d) P e n d a p a t m a n a j e m e n a k a n k e c u k u p a n j u m la h c a d a n g a n k e r u g ia n p e n u r u n a n n ila i
t a g ih a n a k s e p t a s i
22) P e r s e d ia a n
a) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) t o t a l j u m la h t e r c a t a t p e r s e d ia a n d a n j u m la h n ila i t e r c a t a t m e n u r u t k la s if ik a s i
C a ta ta n 8
y a n g se s u a i b a g i P e ru s a h a a n ; s /
(2 ) j u m la h t e r c a t a t p e r s e d ia a n y a n g d ic a t a t d e n g a n N ila i W a j a r d ik u r a n g i b ia y a C a ta ta n 8
u n t u k m e n j u a l; s /
(3 ) j u m la h p e r s e d ia a n y a n g d ia k u i s e b a g a i b e b a n s e la m a p e r io d e b e r ja la n ; C a ta ta n 8
v /
(4 ) j u m la h s e t ia p p e n u r u n a n n ila i y a n g d ia k u i s e b a g a i p e n g u r a n g j u m la h p e r s e d ia a n
y a n g d ia k u i s e b a g a i b e b a n d a la m p e r io d e b e r j a la n ; v /
(5 ) j u m la h d a r i s e t ia p p e m u lih a n d a r i s e t ia p p e n u r u n a n n ila i y a n g d ia k u i s e b a g a i
p e n g u r a n g j u m la h p e r s e d ia a n y a n g d ia k u i s e b a g a i b e b a n d a la m p e r io d e > /
b e r j a la n ;
(6 ) k o n d is i a t a u p e r is t iw a p e n y e b a b t e r j a d in y a p e m u lih a n n ila i p e r s e d ia a n y a n g
s /
d it u r u n k a n ;
(7 ) d a la m h a i t e r d a p a t k a p it a lis a s i b ia y a p in j a m a n u n t u k p e r s e d ia a n y a n g
m e m e n u h i k r it e r ia a s e t k u a lif ik a s ia n , m a k a d iu n g k a p k a n :
v /
( i) j u m la h b ia y a p in j a m a n y a n g d ik a p it a lis a s i s e la m a p e r io d e b e r j a la n ; d a n
( ii) t a r i f k a p it a lis a s i y a n g d ig u n a k a n u n t u k m e n e n t u k a n j u m la h b ia y a p in j a m a n
y a n g la y a k d ik a p it a lis a s i.
s /
(8 ) p e r s e d ia a n y a n g d ìj a m in k a n , n a m a p ih a k y a n g m e n e r lm a j a m in a n , d a n a la s a n
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
d ij a m in k a n ; d a n
(9 ) j e n i s d a n n ila i p e r s e d ia a n y a n g d ia s u r a n s ik a n , n ila i p e r t a n g g u n g a n a s u r a n s i, d a n
r is ik o y a n g d it u t u p s e r t a p e n d a p a t m a n a j e m e n a t a s k e c u k u p a n p e r t a n g g u n g a n s / C a ta ta n 8
a s u r a n s i, a p a b ila t id a k d ia s u r a n s ik a n w a j ib d iu n g k a p k a n a la s a n n y a .
b) K h u s u s I n d u s t r i P e r h o t e la n
T a m b a h a n p e n g u n g k a p a n n ila i t e r c a t a t p e r s e d ia a n m e n u r u t k ia s if ik a s i y a n g h a r u s
d iu n g k a p k a n a n t a r a la in :
v /
(1 ) M a k a n a n d a n m in u m a n ;
(2 ) P e r le n g k a p a n ; d a n
(3 ) B a ra n g D a g a n g a n .
c) K h u s u s I n d u s t r i R e a i E s ta t
s /
T a m b a h a n p e n g u n g k a p a n a n t a r a la in :
(1 ) P e n g u n g k a p a n n ila i t e r c a t a t p e r s e d ia a n m e n u r u t k ia s if ik a s i:
(a) T a n a h M a ta n g ;
(b ) U n it B a n g u n a n ; d a n
(c) U n it B a n g u n a n d a la m P e n y e le s a ia n . v /
(2 ) J u m la h b ia y a p e r o le h a n a s e t R e a i E s t a t y a n g p e n g ik a t a n j u a l b e lin y a t e la h
b e r la k u n a m u n p e n j u a la n n y a b e lu m d ia k u i, t e r m a s u k j u m la h u t a n g t e r k a it y a n g
a k a n d ia lih k a n , b ila a d a .
d) T a n a h u n tu k P e n g e m b a n g a n
T a m b a h a n p e n g u n g k a p a n a n t a r a la in :
(1 ) L o k a s i, iu a s t a n a h , p r o s e s p e r iz in a n ; v /
(2 ) J u m la h b ia y a b u n g a d a n r u g i k u r s y a n g d ik a p it a iis a s i k e t a n a h u n t u k
pengem bangan; dan
(3 ) P r o p o r s i t a n a h y a n g d ij a d ik a n j a m in a n u t a n g .
e) K h u s u s I n d u s t r i M e d ia
T a m b a h a n p e n g u n g k a p a n a n t a r a la in :
(1 ) M a te ri p ro g ra m : lo k a l, im p o r ( m e d ia t e le v is i) ;
v /
(2 ) B u k u , k e r t a s k o r a n , b a r a n g p r a c e t a k ( m e d ia c e t a k ) ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(3 ) B a r a n g p r o m o s i d a n b a r t e r ( m e d ia c e t a k ) ; d a n
n/
(4 ) B a h a n p e r s e d ia a n la in y a n g s e s u a i d e n g a n in d u s t r in y a .
f) K h u s u s I n d u s t r i R u m a h S a k it
T a m b a h a n p e n g u n g k a p a n a n t a r a la in :
(1 ) O b a t-o b a ta n ;
(2 ) P e r le n g k a p a n m e d is ( d ìs p o s a b le ) ; d a n v " C a ta ta n 8
(3 ) P e r s e d ia a n la in n y a
g) K h u s u s I n d u s t r i P e te r n a k a n
(1 ) P e n g u n g k a p a n j u m la h t e r c a t a t d a n n ila i t e r c a t a t m e n u r u t k la s if ik a s i t e r t e n t u ,
s e p e r t i h e w a n t e r n a k m e n j a d i: s /
(a) H e w a n T e r n a k T e r s e d ia u n t u k D iju a l; d a n
(b ) H e w a n T e r n a k d a la m P e r t u m b u h a n .
(2 ) H ew an T e rn a k P ro d u k si - B e ru m u r P e n d e k
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(a) T o t a l j u m la h t e r c a t a t d a n n ila i t e r c a t a t m e n u r u t k la s if ik a s i h e w a n t e r n a k
t e la h m e n g h a s ilk a n d a n h e w a n t e r n a k b e lu m m e n g h a s ilk a n ;
(b ) R e k o n s ilia s i s a ld o a w a l d a n a k h i r h e w a n t e r n a k t ia p k e lo m p o k s e la m a p a lin g s /
t id a k 2 t a h u n t e r a k h ir ;
(c) N ila i a m o r t is a s i ( d e p le s i) a t a s h e w a n t e r n a k t e la h m e n g h a s ilk a n ;
(d ) P e n d a p a t m a n a j e m e n a t a s k e c u k u p a n j u m la h p e n y is ih a n a t a u p e n g h a p u s a n
p e r s e d ia a n y a n g m a t i a t a u h ila n g ;
(e) N ila i h e w a n t e r n a k y a n g d ia s u r a n s ik a n , n ila i p e r t a n g g u n g a n a s u r a n s i d a n
r is ik o y a n g d it u t u p ; v/
( f) J ik a t a k a d a a s u r a n s i u n t u k w a b a h p e n y a k it , p e r lu d ib u a t c a d a n g a n k e m a t ia n
a t a u m e t o d e p e n g h a p u s a n la n g s u n g ;
(g ) P e n d a p a t m a n a j e m e n a t a s k e c u k u p a n n ila i p e r t a n g g u n g a n a s u r a n s i; d a n
> /
(h ) N ila i h e w a n t e r n a k y a n g d ij a m in k a n d a n n a m a p ih a k y a n g m e n e r im a
j a m in a n .
Page 31
Page 31 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
23) P a j a k D ib a y a r D i m u k a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) r in c ia n m e n u r u t j e n i s d a n j u m la h m a s in g - m a s in g p a j a k n y a ; d a n > /
b) u r a ia n m e n g e n a i j u m l a h r e s t it u s i p a j a k y a n g d ia j u k a n d a n s t a t u s n y a . v / C a ta ta n 14 A
24) B ia y a D ib a y a r D im u k a
C a ta ta n 9
v /
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n m e n u r u t j e n i s d a n j u m la h .
25) A s e t t i d a k l a n c a r a t a u k e l o m p o k le p a s a n y a n g D im ili k i u n t u k D ij u a l
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) u r a ia n d a r i a s e t y a n g d im ilik i u n t u k d ij u a l a t a u k e lo m p o k le p a s a n ;
(2 ) u r a ia n f a k t a d a n k e a d a a n d a r i p e n j u a la n , a t a u y a n g m e n g a r a h k e p a d a p e le p a s a n
y a n g d ih a r a p k a n , s e r t a c a r a d a n w a k t u p e le p a s a n ;
(3 ) k e r u g ia n p e n u r u n a n n ila ì a t a u k e u n t u n g a n p e m u lih a n p e n u r u n a n n ìla i;
(4 ) d a ia m h a i a s e t y a n g d im ilik i u n t u k d ij u a l b e lu m d a p a t d ir e a lis a s ik a n d a la m s a t u
t a h u n , d iu n g k a p k a n p e r is t iw a a t a u k e a d a a n y a n g d a p a t m e m p e r p a n j a n g p e r io d e
p e n y e le s a ia n p e n j u a la n m e n j a d i le b ih d a r i s a t u t a h u n ;
(5 ) d a la m h a i d a p a t d it e r a p k a n , s e g m e n y a n g d ila p o r k a n d a r i a s e t y a n g d im ilik i u n t u k
d ij u a l d a n k e lo m p o k le p a s a n d is a j ik a n s e s u a i d e n g a n S A K y a n g b e r la k u ; d a n v /
(6 ) d a la m h a i a s e t y a n g d ik la s ìf ik a s ik a n s e b a g a ì a s e t y a n g d im ilik i u n t u k d ij u a l a t a u
k e lo m p o k le p a s a n d ih e n t ik a n p e n g k la s if ik a s ia n n y a , d iu n g k a p k a n :
(a) n ila i d a r i a s e t t e r s e b u t , y a it u n ila i y a n g le b ih r e n d a h a n t a r a :
i. j u m la h t e r c a t a t a s e t t e r s e b u t s e b e lu m a s e t a t a u k e lo m p o k le p a s a n
d ik la s ìf ik a s ik a n s e b a g a i d im ilik i u n t u k d ij u a l, d is e s u a ik a n d e n g a n
p e n y u s u t a n , a m o r t is a s i a t a u p e n ila ìa n k e m b a li y a n g t e la h d ia k u i a p a b ila a s e t
a t a u k e lo m p o k le p a s a n t e r s e b u t t id a k d i k la s ìf ik a s ik a n s e b a g a i d im ilik i u n t u k
d ij u a l; d a n
ii. j u m la h t e r p u lih k a n p a d a s a a t t a n g g a l k e p u t u s a n u n t u k t id a k m e n j u a l;
(b ) u r a ia n f a k t a d a n k e a d a a n y a n g m e n g a r a h k e p a d a k e p u t u s a n t e r s e b u t ; d a n
(c) d a m p a k n y a t e r h a d a p h a s il o p e r a s i u n t u k p e r io d e t e r s e b u t d a n p e r io d e s a j ia n
s e b e lu m n y a .
26) P iu t a n g P ih a k B e r e la s i N o n - U s a h a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
C a ta ta n 2 8 B
a) r in c ia n j e n is , n a m a p ih a k b e r e la s i, d a n j u m la h p iu t a n g ; > /
b) a la s a n d a n d a s a r p e m b e n t u k a n c a d a n g a n k e r u g ia n p e n u r u n a n n ila i s e r t a p e n j e ia s a n
> /
t e r j a d in y a p iu t a n g p ih a k b e r e la s i t e r s e b u t ;
v /
c) j u m la h c a d a n g a n k e r u g ia n p e n u r u n a n n ila i, b e b a n c a d a n g a n k e r u g ia n p e n u r u n a n n ila i
Page 32
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
s e c a r e in d iv id u a i d a n k o le k t if , d a n p e n g h a p u s a n p iu t a n g ;
d) p e n d a p a t m a n a j e m e n a k a n k e c u k u p a n j u m la h c a d a n g a n k e r u g ia n p e n u r u n a n n ila i;
dan s /
e) d a la m h a i p iu t a n g b e r e la s i n o n u s a h a d is a j ik a n d a la m a s e t la n c a r , h a i t e r s e b u t h a r u s
> /
d ib u k t ik a n s e r t a d iu n g k a p k a n a la s a n n y a .
27) I n v e s t a s i p a d a E n t it a s A s o s i a s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la ìn :
a) n a m a e n t it a s a s o s ia s i;
b) p e r s e n t a s e k e p e m ilik a n d a n p e n j e la s a n a d a n y a p e n g a r u h s ig n if ik a n , b e s e r t a a la s a n n y a ;
c) n ila it e r c a t a t d a n N ila i W a j a r in v e s t a s i d a la m e n t it a s a s o s ia s i y a n g k u o t a s i h a r g a n y a
t e r s e d ia ;
d) r in g k a s a n in f o r m a s i k e u a n g a n e n t it a s a s o s ia s i t e r m a s u k j u m la h a g r e g a t A s e t ,
L ia b ilit a s , p e n d a p a t a n , d a n la b a a t a u r u g i;
e) a la s a n t i d a k a d a n y a p e n g a r u h s ig n if ik a n w a la u p u n P e r u s a h a a n m e m ilik i le b ih d a r i 2 0 %
( d u a p u lu h p e r s e r a t u s ) h a k su a ra a t a u h a k s u a r a p o t e n s ia l in v e s t e e s e c a r e la n g s u n g
a t a u t id a k la n g s u n g ;
f) a k h i r p e r io d e p e la p o r a n d a r i la p o r a n k e u a n g a n e n t it a s a s o s ia s i, k e t ik a la p o r a n v /
k e u a n g a n t e r s e b u t d ìg u n a k a n d a la m m e n e r a p k a n m e lo d e e k u it a s d a n t a n g g a l a t a u
p e r io d e y a n g b e r b e d a d e n g a n P e r u s a h a a n , d a n a la s a n m e n g g u n a k a n t a n g g a l a t a u
p e r io d e y a n g b e r b e d a ;
g) s if a t d a n t in g k a t a n s e t ia p p e m b a t a s a n s ig n if ik a n a t a s k e m a m p u a n e n t it a s a s o s ia s i
u n tu k m e n tra n s fe r d a n a k e p a d a P e ru s a h a a n ;
h) b a g ia n ru g i e n t it a s a s o s ia s i y a n g t id a k d ia k u i d a n a la s a n n y a , a p a b iia P e ru sa h a a n
m e n g h e n t ik a n p e n g a k u a n b a g ia n n y a a t a s r u g i e n t it a s a s o s ia s i, b a ik u n t u k p e r io d e
t e r j a d in y a k e r u g ia n t e r s e b u t m a u p u n s e c a r e k u m u la t if ;
i) b a g ia n a t a s lia b ilit a s k o n t in j e n s i e n t it a s a s o s ia s i y a n g t e r j a d i b e r s a m a - s a m a d e n g a n
in v e s t o r la in ;
j) lia b ilit a s k o n t in j e n s i y a n g t e r j a d i k a r e n a in v e s t o r b e r k e w a j ib a n b e r s a m a - s a m a u n t u k
s e m u a a t a u s e b a g ia n L ia b ilit a s e n t it a s a s o s ia s i; d a n
k) r in g k a s a n in f o r m a s i k e u a n g a n e n t it a s a s o s ia s i, s e c a r e in d iv id u a i a t a u d a la m
k e lo m p o k , y a n g t id a k d ic a t a t d e n g a n m e n g g u n a k a n m e t o d e e k u it a s t e r m a s u k t o t a l
A s e t , t o t a l L ia b ilit a s , P e n d a p a t a n , d a n la b a a t a u r u g i.
28) K h u su s In d u s tri K o n stru k si
J a m in a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n j a m in a n y a n g d ib e r ik a n d a n j u m la h j a m in a n s /
t e r s e b u t s e r t a k o n t r a k k o n s t r u k s i y a n g m e n s y a r a t k a n a d a n y a j a m in a n t e r s e b u t .
Page 33
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
29) K h u s u s I n d u s tri K e h u ta n a n
H T I d a n H T I d a ia m p e n g e m b a n g a n
B e r u p a b ia y a y a n g d it a n g g u h k a n d a ia m p e la k s a n a a n p e m b a n g u n a n H T I , y a n g d is a j ik a n
s e b a g a i b e r ik u t :
a) S a ld o a w a l;
b) P e n y is ih a n p e r io d e b e r j a la n ;
> /
c) R e a lis a s i y a n g d ila k u k a n s e la m a p e r io d e b e r j a la n ; d a n
d) S a ld o a k h ir .
30) K h u s u s I n d u s t r i J a la n T o l
H a k B a g i H a s il T o l
I n v e s t o r t a n p a k u a s a h a k p e n y e le n g g a r a a n h a r u s m e n g u n g k a p k a n h a l- h a l b e r ik u t :
(a) D a s a r p e n g u k u r a n h a k b a g ì h a s il t o l;
(b ) M a s a h a k b a g i h a s il t o l d a n a m o r t is a s in y a ; v /
(c) P e r u b a h a n h a k b a g i h a s il t o l s e la m a p e r io d e b e r j a la n ; d a n
(d ) R e k la s if ik a s i p r o y e k k e r j a s a m a o p e r a s i d a ia m p e la k s a n a a n k e h a k b a g i h a s il to l.
31) K h u su s In d u stri P e rk e b u n a n
T a n a m a n P e rk e b u n a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) U n t u k t a n a m a n t e la h m e n g h a s ilk a n
(1 ) R in c ia n n ila i t e r c a t a t d a n a k u m u la s i p e n y u s u t a n m e n u r u t j e n i s t a n a m a n ;
(2 ) R e k o n s ilìa s i n ila i t e r c a t a t a w a l t a h u n d a n a k h ir t a h u n t a n a m a n u n t u k s e t ia p
k e lo m p o k s e la m a p a lìn g s e d ik it 2 t a h u n t e r a k h ir ;
x /
(3 ) S t a t u s t a n a h y a n g d ig u n a k a n u n t u k m e n a n a m ;
(4 ) N ila i t a n a m a n t e la h m e n g h a s ilk a n b e r d a s a r k a n a r e a / lo k a s i p e n a n a m a n ;
(5 ) P e r b a n d in g a n s a ld o t a n a m a n b e lu m m e n g h a s ilk a n s e la m a p a lin g s e d ik it 2 t a h u n ;
dan
(6) T a n a m a n y a n g d ij a m in k a n .
b) U n t u k t a n a m a n b e lu m m e n g h a s ilk a n
(1 ) M u t a s i t a n a m a n b e lu m m e n g h a s ilk a n s e b a g a i b e r ik u t :
(a) S a ld o a w a l
i. T a m b a h a n t a h u n b e r ja la n
v "
ii. B ia y a la n g s u n g
(b ) J u m la h k a p it a lis a s i b ia y a p in j a m a n , d a n r u g i k u r s d a ia m h a i t e r j a d i d e p r e s ia s i
lu a r b ia s a
Page 34
Page 34 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
i. P e n g u r a n g a n t a h u n b e r j a la n
ii. J u m la h y a n g d ir e k la s if ik a s i k e t a n a m a n t e la h m e n g h a s ilk a n
(c) P e n g u r a n g a n la in n y a
(d ) S a ld o a k h ir ;
(2 ) N ila i t a n a m a n d a la m P e r k e b u n a n I n ti R a k y a t / P e r k e b u n a n I n ti P la s m a y a n g
m e n j a d i m ilìk p e r u s a h a a n ( in t i) d a n t a n a m a n y a n g b u k a n m ilik p e r u s a h a a n s /
( p e r k e b u n a n r a k y a t / p e r k e b u n a n p la s m a ) ; d a n
(3 ) C a d a n g a n k e r u g ia n y a n g m u n g k in t im b u l p a d a p la s m a . v "
32) K h u s u s I n d u s tr i P e te r n a k a n
H e w a n T e r n a k P r o d u k s i - B e r u m u r P a n ja n g
Y a n g h a r u s d iu n g k a p k a n a n t a r a la ìn :
a) P e n g e lo m p o k a n h e w a n t e r n a k d a la m p e r t u m b u h a n ( b e lu m m e n g h a s ilk a n ) d a n h e w a n
t e r n a k t e la h m e n g h a s ilk a n ;
b) R e k o n s ilia s i s a ld o a w a l d a n a k h ir h e w a n t e r n a k t ia p k e lo m p o k s e la m a p a lin g t id a k 2
t a h u n t e r a k h ir ;
c) N ila i a m o r t is a s i ( d e p le s i) a t a s h e w a n t e r n a k t e la h m e n g h a s ilk a n ;
d) N ila i h e w a n t e r n a k t ia p k e lo m p o k b e r d a s a r k a n lo k a s i/ a r e a p e t e r n a k a n ; v /
e) K o n d is i h e w a n t e r n a k ;
f) P e r s e n t a s e k e m a t ia n s e la m a t ig a t a h u n t e r a k h ir ;
g) N ila i h e w a n t e r n a k y a n g d ia s u r a n s ik a n , n ila i p e r t a n g g u n g a n a s u r a n s i d a n r is ik o y a n g
d it u t u p ;
h) J ik a t a k a d a a s u r a n s i u n t u k w a b a h p e n y a k it , p e r lu d ib u a t c a d a n g a n k e m a t ia n a t a u
m e t o d e p e n g h a p u s a n la n g s u n g ;
i) N ila i c a d a n g a n k e m a t ia n a t a u m e t o d e p e n g h a p u s a n la n g s u n g , j ik a a d a ;
j) P e n d a p a t m a n a j e m e n a t a s k e c u k u p a n n ila i c a d a n g a n k e m a t ia n , j ik a a d a ; d a n
k) N ila i h e w a n t e r n a k y a n g d ij a m in k a n d a n n a m a p ih a k y a n g m e n e r im a j a m in a n .
33) P r o p e r ti I n v e s ta s i
a) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) m o d e l p e n g u k u r a n s e t e la h p e n g a k u a n a w a l y a n g d ig u n a k a n , m o d e l N ila i W a j a r
a t a u m o d e l b ia y a ;
(2 ) m e t o d e d a n a s u m s i s ig n if ik a n y a n g d it e r a p k a n d a la m m e n e n t u k a n N ila i W a j a r
d a r i P r o p e r t i I n v e s t a s i;
> /
(3 ) p e rn y a ta a n bahw a p e n e n tu a n N ila i W a j a r d id u k u n g o le h b u k t i p a s a r a t a u
le b ih b a n y a k b e r d a s a r k a n f a k t o r la in k a r e n a s if a t p r o p e r t i t e r s e b u t d a n
k e t e r b a t a s a n d a t a p a s a r y a n g d a p a t d ip e r b a n d in g k a n ;
(4 ) n a m a P e n ila i, ta n g g a l p e n ila ia n , d a n t a n g g a l la p o r a n p e n ila ìa n t e r a k h ir ;
(5 ) j u m la h y a n g d ia k u i d a la m la b a r u g i u n t u k :
Page 35
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
( a ) p e n g h a s ila n s e w a d a r i P r o p e r t i I n v e s t a s i;
( b ) b e b a n o p e r a s i la n g s u n g y a n g t e r j a d i b a ik d a r i P r o p e r t i I n v e s t a s i y a n g
m e n g h a s ilk a n m a u p u n y a n g t id a k m e n g h a s ilk a n p e n g h a s ila n s e w a s e la m a
p e r io d e t e r s e b u t ; d a n
( c ) p e r u b a h a n k u m u la t if d a ia m N ila i W a j a r y a n g d ia k u ì d a la m la b a r u g ì a t a s
p e n j u a la n P r o p e r t i I n v e s t a s i d a r i s e k e lo m p o k a s e t y a n g m e n g g u n a k a n
m o d e l b ia y a k e k e lo m p o k a s e t y a n g m e n g g u n a k a n m o d e l N ila i W a ja r ;
(6 ) k e b e r a d a a n d a n j u m la h p e m b a t a s a n a t a s r e a lis a s i d a r i P r o p e r t i I n v e s t a s i a ta u
p e m b a y a r a n p e n g h a s ila n d a n h a s il p e le p a s a n ; d a n
(7 ) k e w a j ib a n k o n t r a k t u a l u n t u k m e m b e li, m e m b a n g u n a t a u m e n g e m b a n g k a n
P ro p e rti In v e s ta s i a t a u u n t u k p e r b a ik a n , p e m e lih a r a a n a t a u p e n in g k a t a n .
b) K h u s u s u n t u k P r o p e r t i I n v e s t a s i y a n g m e n g g u n a k a n m o d e l N ila i W a ja r , s e la ìn
p e n g u n g k a p a n s e b a g a im a n a d im a k s u d d a la m h u r u f ( a ) d it a m b a h k a n p e n g u n g k a p a n
a n t a r a la in :
(1 ) r e k o n s ilia s i a n t a r a j u m la h t e r c a t a t P r o p e r t i I n v e s t a s i p a d a a w a l d a n a k h ir
p e r io d e d e n g a n m e n u n j u k k a n p e n a m b a h a n , p e n g u r a n g a n , d a n r e k la s if ik a s i;
(2 ) saat s u a t u p e n ila ia n t e r h a d a p P r o p e r t i I n v e s t a s i d is e s u a ik a n s e c a r a s ig n if ik a n > /
u n t u k t u j u a n p e la p o r a n k e u a n g a n , m a k a P e r u s a h a a n h a r u s m e n g u n g k a p k a n
r e k o n s ilia s i a n t a r a p e n ila ia n t e r s e b u t d a n p e n ila ia n y a n g t e la h d is e s u a ik a n y a n g
d ila p o r k a n d a la m la p o r a n k e u a n g a n , d e n g a n m e n u n j u k k a n s e c a r a t e r p is a h :
(a) j u m la h a g r e g a t d a r i p e n g a k u a n k e w a j ib a n s e w a y a n g t e la h d it a m b a h k a n
k e m b a li; d a n
(b ) p e n y e s u a ia n s ig n if ik a n la in .
c) K h u s u s u n t u k P r o p e r t i I n v e s t a s i y a n g m e n g g u n a k a n m o d e l b ia y a , s e la in
p e n g u n g k a p a n s e b a g a im a n a d im a k s u d d a la m h u r u f a ) d it a m b a h k a n p e n g u n g k a p a n
a n t a r a la in :
(1 ) u m u r m a n fa a t;
(2 ) r e k o n s ilia s i j u m la h t e r c a t a t b r u t o d a n a k u m u la s i p e n y u s u t a n P ro p e rti In v e s ta s i
p a d a a w a l d a n a k h i r p e r io d e d e n g a n m e n u n j u k k a n p e n a m b a h a n , p e n g u r a n g a n ,
d a n r e k la s if ik a s i; s /
(3 ) j u m la h p e n y u s u t a n u n t u k m a s in g - m a s in g p e r io d e p e n y a j ia n d a n a lo k a s i b e b a n
p e n y u su ta n ;
(4 ) j u m ia h r u g i p e n u r u n a n n ila i y a n g d ia k u i, d a n j u m la h p e m u iih a n r u g i p e n u r u n a n
n ila i, s e ia m a s a t u p e r io d e s e s u a i S A K y a n g b e r la k u ;
(5 ) t r a n s f e r k e d a n d a r i p e r s e d ia a n d a n p r o p e r t i y a n g d ig u n a k a n s e n d ir i; d a n
(6 ) N ila i W a j a r P r o p e r t i I n v e s t a s i.
d) K h u s u s u n t u k P r o p e r t i I n v e s t a s i d a la m p r o s e s p e m b a n g u n a n d a n p e n g e m b a n g a n ,
Y a n g h a r u s d iu n g k a p k a n a n t a r a ia in :
(1 ) r in c ia n P r o p e r t i I n v e s t a s i d a la m p r o s e s p e m b a n g u n a n d a n p e n g e m b a n g a n ; n/
(2 ) p e r s e n t a s e j u m la h t e r c a t a t t e r h a d a p n ila i k o n t r a k ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(3 ) e s t im a s i s a a t p e n y e le s a ia n ;
(4 ) h a m b a t a n k e la n j u t a n p e n y e le s a ia n ;
(5 ) j u m la h p e n g e lu a r a n y a n g d ia k u i d a ia m j u m la h t e r c a t a t P r o p e r t i In v e sta si
d a la m p r o s e s p e m b a n g u n a n d a n p e n g e m b a n g a n ; d a n
(6 ) d a ia m h a i t e r d a p a t k a p it a lis a s i b ia y a p in j a m a n u n t u k p r o p e r t i in v e s t a s i yang
m e m e n u h i k r it e r ia a s e t k u a lif ik a s ia n , m a k a w a j ib d iu n g k a p k a n :
( a ) j u m la h b ia y a p in j a m a n y a n g d ik a p it a lis a s i s e la m a p e r io d e b e r j a la n ; d a n
( b ) t a r i f k a p it a lis a s i y a n g d ig u n a k a n u n t u k m e n e n t u k a n j u m la h b ia y a p in j a m a n
y a n g la y a k d ik a p it a lis a s i.
34) A se t T e ta p
Y a n g h a r u s d iu n g k a p k a n a n t a r a la ìn :
a) s e t ia p k e lo m p o k A s e t T e t a p w a j ib d iu n g k a p k a n s e c a r a t e r p is a h b e r d a s a r k a n
n/ C a ta ta n 10
k e p e m ilik a n a s e t y a it u a s e t p e m ilik a n la n g s u n g d a n / a t a u a s e t s e w a p e m b ia y a a n ;
b) r e k o n s ilia s i j u m la h t e r c a t a t b r u t o d a n a k u m u la s i p e n y u s u t a n A s e t T e ta p pada aw al D ata ta n 10
n/
d a n a k h i r p e r io d e d e n g a n m e n u n j u k k a n p e n a m b a h a n , p e n g u r a n g a n , d a n r e k la s if ik a s i;
c) j u m la h p e n y u s u t a n u n t u k m a s in g - m a s ìn g p e r io d e p e n y a j ìa n d a n a lo k a s i b e b a n
C a ta ta n 10
p e n y u su ta n ; v /
d) r u g i p e n u r u n a n n ila i d a n j u m la h y a n g d ij u r n a l b a l i k y a n g d ia k u i d a ia m la b a r u g ì d a n
v /
e k u it a s ( jik a a d a ) ;
e) j u m la h k o m it m e n k o n t r a k t u a l d a ia m p e r o le h a n A s e t T e t a p ; v /
0 j u m la h k o m p e n s a s i d a r i p ih a k k e t ig a u n t u k A s e t T e t a p y a n g m e n g a la m i p e n u r u n a n
n ila i, h ila n g , a t a u d ih e n t ik a n y a n g d im a s u k k a n d a ia m la b a r u g i, a p a b ila t id a k s /
d iu n g k a p k a n s e c a r a t e r p is a h p a d a la p o r a n la b a r u g i k o m p r e h e n s if ;
g) D a ia m h a i A s e t T e t a p d is a j ik a n p a d a j u m la h r e v a lu a s ia n , y a n g h a r u s d iu n g k a p k a n :
( l ) t a n g g a l e f e k t if r e v a lu a s i ( T a n g g a l P e n ila ia n ) ;
( 2 ) t a n g g a l e f e k t if p e r s e t u j u a n d a r i D ir e k t o r a t J e n d e r a l P a ja k ( D J P ) a p a b ila A s e t T e t a p
u n t u k p e r h it u n g a n p a j a k m e n g g u n a k a n j u m la h r e v a lu a s ia n ;
x /
( 3 ) n a m a P e n ila i d a n t a n g g a l la p o r a n p e n ila ia n t e r a k h ir ;
( 4 ) m e t o d e d a n a s u m s i s ig n if ik a n y a n g d ig u n a k a n d a ia m m e n g e s t im a s i N ila i W a j a r
a s e t;
( 5 ) j u m la h t e r c a t a t u n t u k s e t ia p A s e t T e t a p s e a n d a in y a a s e t t e r s e b u t d ic a t a t d e n g a n
m o d e l b ia y a ; d a n
( 6 ) s u r p lu s r e v a lu a s i a t a u r u g i p e n u r u n a n n ila i, y a n g m e n u n j u k k a n p r u b a h a n s e la m a
p e r io d e d a n p e m b a t a s a n - p e m b a t a s a n d is t r ib u s i s a ld o s u r p lu s k e p a d a p a r a
pem eg an g sah am .
h) K h u s u s u n tu k A s e t T e t a p d a ia m p r o s e s p e m b a n g u n a n , y a n g h a r u s d iu n g k a p k a n a n t a r a
la in :
n/ C a ta ta n 10
( 1 ) r in c ìa n A s e t T e t a p y a n g s e d a n g d a ia m p e m b a n g u n a n ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
( 2 ) p e r s e n t a s e j u m la h t e r c a t a t t e r h a d a p n ila i k o n t r a k ;
C a ta ta n 10
( 3 ) e s t im a s i s a a t p e n y e le s a ia n ; V C a ta ta n 10
( 4 ) h a m b a t a n k e la n j u t a n p e n y e le s a ia n ( j ik a a d a ) ; s /
( 5 ) j u m ia h p e n g e lu a r a n y a n g d ia k u i d a la m j u m la h t e r c a t a t a s e t t e t a p d a la m
C a ta ta n 10
pem ban gu n an ; dan s/
( 6 ) d a la m h a i t e r d a p a t k a p it a lis a s i b ia y a p in j a m a n u n t u k a s e t y a n g m e m e n u h i k r it e r ia
a s e t k u a lif ik a s ia n , m a k a w a j ib d iu n g k a p k a n :
(a) j u m la h b ia y a p in j a m a n y a n g d ik a p it a iis a s i s e la m a p e r io d e b e r j a la n ; d a n
n/ C a ta ta n 10
(b ) t a r i f k a p it a lis a s i y a n g d ig u n a k a n u n t u k m e n e n t u k a n j u m la h b ia y a p in j a m a n
y a n g la y a k d ik a p it a iis a s i.
i) P e n g u n g k a p a n la in n y a a n t a r a la in :
( 1 ) j u m la h t e r c a t a t A s e t T e ta p y a n g t id a k d ip a k a i s e m e n t a r a ; v/
( 2 ) j u m la h t e r c a t a t b r u t o d a r ! s e t ia p A s e t T e t a p y a n g t e la h d is u s u t k a n p e n u h d a n
v / C a ta ta n 10
m a s ih d ig u n a k a n ;
( 3 ) j u m la h t e r c a t a t A s e t T e t a p y a n g d ìh e n t ik a n d a r i p e n g g u n a a n a k t i f d a n t id a k
d ik la s if ik a s ik a n s e b a g a i t e r s e d ìa u n t u k d ij u a l; v/
( 4 ) d a la m h a i m o d e l b ia y a d ig u n a k a n , N ila i W a j a r A s e t T e t a p a p a b ila b e r b e d a s e c a r a
m a t e r ia l d a r i j u m la h t e r c a t a t ; v /
( 5 ) n ila i b u k u , h a s il p e n j u a la n n e t o , k e u n t u n g a n ( k e r u g ia n ) d a r i A s e t T e ta p yang
C a ta ta n 10
d ih e n t ik a n p e n g a k u a n n y a ; s /
( 6 ) d a la m h a i t e r d a p a t A s e t T e t a p y a n g b e r a s a l d a r i h ib a h , a g a r d iu n g k a p k a n j e n i s
> /
A s e t , n ila i t e r c a t a t , d a n t a n g g a l p e r o le h a n ;
( 7 ) p e r u b a h a n e s t im a s i m a s a g u n a d a n / a t a u m e t o d e p e n y u s u t a n m e n u r u t j e n i s A s e t
T e ta p ;
v/
( 8 ) K o n d is i a t a u p e r is t iw a y a n g m e n y e b a b k a n t e r j a d in y a p e n u r u n a n n ila i a t a u
v /
p e m u lih a n p e n u r u n a n n ila i;
( 9 ) J u m la h a s e t t e t a p y a n g d ij a d ik a n j a m in a n , n a r r a p ih a k y a n g m e n e r im a j a m in a n d a n
a la s a n p e n j a m in a n ; d a n v/ C a ta ta n 10
( 1 0 ) J e n is d a n n ila i a s e t t e t a p y a n g d ia s u r a n s ik a n , n ila i p e r t a n g g u n g a n a s u r a n s i, d a n
r is ik o y a n g d it u t u p , s e r t a p e n d a p a t m a n a j e m e n a t a s k e c u k u p a n p e r t a n g g u n g a n
s / C a ta ta n 10
a s u r a n s i, a p a b ila t id a k d ia s u r a n s ik a n a g a r d iu n g k a p k a n a la s a n n y a .
35) K h u s u s I n d u s t r i M in y a k d a n G a s B u m i
A s e t M in y a k d a n G a s B u m i
( k h u s u s u n t u k p e r u s a h a a n y a n g m e m ilik i k e g ia t a n h u lu m in y a k d a n g a s b u m i)
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
v /
(1) R in c ia n a s e t m e n u r u t j e n is n y a , s e p e r t i; o p e r a t e c i a c r e a g e , u n o p e r a t e d a c r e a g e , s u m u r
d a n p e r a la t a n s e r t a f a s ilit a s y a n g b e r h u b u n g a n , p e r a la t a n k a n t o r , k e n d a r a a n , s u m u r
d a n p e r a la t a n s e r t a f a s ilit a s d a la m p e n g e r ja a n ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(2) T a b e l y a n g m e m u a t p e n j e la s a n t e n t a n g :
(a) L o k a s i p e n a m b a n g a n ;
( b ) S a ld o a w a l u n t u k m a s in g - m a s in g lo k a s i;
( c ) P e n a m b a h a n d a n P e n g u r a n g a n u n t u k m a s in g - m a s in g lo k a s i p e n a m b a n g a n ; d a n
( d ) S a ld o a k h ir u n t u k m a s in g - m a s in g lo k a s i p e n a m b a n g a n s /
( 3 ) D a la m h a i s a ld o a s e t M in y a k d a n G a s B u m i t e r s e b u t m e n g a n d u n g h a k t a g ih k e p a d a
R e g u la t o r t e r k a it , p e r lu p e n j e la s a n k o le k t a b ilit a s t a g ih a n t e r s e b u t d a la m b e n t u k t a b e l
a n a lis a u m u r t a g ih a n .
36) A s e t T a k B e rw u ju d
Y a n g h a r u s d iu n g k a p k a n u n t u k s e t ia p j e n i s A s e t T a k b e r w u j u d a n t a r a la in :
a) j u m la h t e r c a t a t b r u t o d a n a k u m u la s i a m o r t is a s i;
b) a lo k a s i j u m la h a m o r t is a s i A s e t T a k b e r w u j u d k e d a la m p o s la p o r a n la b a r u g i
k o m p r e h e n s if ;
c) r e k o n s ilia s i j u m la h t e r c a t a t b r u t o d a n a k u m u la s i a m o r t is a s i A s e t T a k b e r w u j u d p a d a
a w a l d a n a k h ir p e r io d e d e n g a n m e n u n j u k k a n p e n a m b a h a n , p e n g u r a n g a n , d a n
r e k la s if ik a s i;
d) d a la m h a i t e r d a p a t k a p it a lis a s i b ia y a p in j a m a n u n t u k a s e t y a n g m e m e n u h i k r it e r ia a s e t
k u a lif ik a s ia n , m a k a h a r u s d iu n g k a p k a n :
v /
(1 ) j u m la h b ia y a p in j a m a n y a n g d ik a p it a lis a s i s e la m a p e r io d e b e r j a la n ; d a n
(2 ) t a r i f k a p it a lis a s i y a n g d ig u n a k a n u n t u k m e n e n t u k a n j u m la h b ia y a p in j a m a n y a n g
la y a k d ik a p it a lis a s i;
e) j u m la h t e r c a t a t A s e t d a n f a k t o r s ig n if ik a n y a n g m e n d u k u n g p e n e n t u a n d a n
p e n ila ia n n y a u n t u k A s e t T a k b e r w u j u d y a n g d in ila i d e n g a n u m u r m a n f a a t t id a k
te rb a ta s ;
f) p e n j e la s a n a t a s j u m la h t e r c a t a t d a n s is a p e r io d e a m o r t is a s i d a r i s e t ia p A set
T a k b e r w u j u d y a n g m a t e r ia l t e r h a d a p la p o r a n k e u a n g a n P e r u s a h a a n ;
g) A s e t T a k b e r w u j u d y a n g d ip e r o le h m e la lu i H ib a h P e m e r in t a h d a n a w a ln y a d ia k u i p a d a
N iia i W a j a r s e s u a i S A K y a n g b e r la k u , d iu n g k a p k a n :
(1 ) N iia i W a j a r p a d a p e n g a k u a n a w a l a ta s a s e t-a s e t te rs e b u t;
(2 ) j u m la h t e r c a t a t n y a ; d a n
(3 ) A set t e r s e b u t d iu k u r s e t e la h p e n g a k u a n a w a l d e n g a n m o d e l b ia y a a t a u m o d e l
r e v a lu a s i;
h) k e b e r a d a a n d a n j u m la h t e r c a t a t A s e t T a k b e r w u j u d y a n g k e p e m iiik a n n y a d ib a t a s i d a n
j u m la h t e r c a t a t A s e t T a k b e r w u j u d y a n g m e n j a d i j a m in a n u n t u k L ia b ilit a s ;
i) n iia i k o m it m e n k o n t r a k t u a l u n t u k a k u is is i A s e t T a k b e r w u j u d ;
j) A s e t T a k b e rw u ju d d is a j ik a n p a d a j u m la h r e v a lu a s ia n , d iu n g k a p k a n :
(1 ) t a n g g a l e f e k t if r e v a lu a s i ( T a n g g a l P e n ila ia n ) ;
(2 ) n a m a P e n ila i d a n t a n g g a l la p o r a n p e n ila ia n t e r a k h ir ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(3 ) j u m la h t e r c a t a t A s e t T a k b e r w u j u d y a n g d ir e v a lu a s i;
(4 ) m e t o d e d a n a s u m s i s ig n if ik a n y a n g d ig u n a k a n d a la m m e n g e s t im a s i N ila i W a j a r
a s e t;
(5 ) j u m la h t e r c a t a t u n t u k s e t ia p A s e t T a k b e r w u j u d s e a n d a in y a A s e t t e r s e b u t d ic a t a t
d e n g a n m o d e l b ia y a ; d a n > /
(6 ) s u r p lu s r e v a lu a s i a t a u r u g i p e n u r u n a n n ila i, y a n g m e n u n j u k k a n p e r u b a h a n s e la m a
p e r io d o d a n p e m b a t a s a n - p e m b a t a s a n d is t r ib u s i s a ld o s u r p lu s k e p a d a p a r a
p e m eg an g sa h a m .
37) K h u s u s I n d u s t r i G a s d a n M in y a k B u m i d a n P e r t a m b a n g a n u m u m
a) B ia y a P e n g e lo la a n d a n R e k la m a s i L i n g k u n g a n H id u p T a n g g u h a n / P e n y i s i h a n
L i a b i l i t a s P e n g e lo la a n d a n R e k ia m a s i L in g k u n g a n H id u p T a n g g u h a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in t a b e l y a n g m e m u a t p e n j e la s a n t e n t a n g :
> /
(1 ) S a ld o a w a l;
(2 ) P e n a m b a h a n d a n p e n g u ra n g a n ;
(3 ) S a ld o a k h ir .
b) A s e t E k s p l o r a s i d a n E v a lu a s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) r in c ia n b ia y a p e r o le h a n a s e t e k s p lo r a s i d a n e v a lu a s i p e r a r e a o f i n t e r e s t y a n g
m e n c a k u p s a ld o a w a l, p e n a m b a h a n d a n p e n g u r a n g a n , d a n s a ld o a k h ir ; d a n v /
(2 ) J u m la h a s e t , lia b ilit a s , p e n g h a s ila n d a n b e b a n , a r u s k a s o p e r a s i, d a n a r u s k a s
in v e s t a s i y a n g t im b u l d a r i e k s p lo r a s i d a n e v a lu a s i p e r t a m b a n g a n .
c) B a g ia n d a r i B ia y a E k s p lo r a s i T a n g g u h a n : p e n g u p a s a n t a n a h t a m b a n g .
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) K e b ij a k a n a k u n t a n s i s e h u b u n g a n d e n g a n :
(a) M e t o d e p e m b e b a n a n b ia y a p e n g u p a s a n t a n a h , d a n
(b ) M e t o d e p e r h it u n g a n R a s io R a t a - R a t a T a n a h P e n u t u p .
(2 ) J u m la h B ia y a P e n g u p a s a n T a n a h y a n g D it a n g g u h k a n y a n g t e r d ir i d a r i ( 1 ) b ia y a
p e n g u p a s a n a w a l, ( 2 ) b ia y a p e n g u p a s a n la n j u t a n d e n g a n p e n j e la s a n m e n g e n a i
n/
p e r b e d a a n a n t a r a r a s io a k t u a l t a n a h m e n u t u p t e r h a d a p r a s io r a t a - r a t a n y a ;
(3 ) P e r u b a h a n a t a s R a s io R a t a - R a t a T a n a h P e n u t u p ( b ila a d a ) ;
(4 ) B ia y a P e n g u p a s a n T a n a h y a n g D it a n g g u h k a n d im a n a t e r j a d i p e n u n d a a n m a s a
p r o d u k s i, m e lip u t i p e n j e la s a n :
(a) A la s a n t e r j a d in y a p e n u n d a a n ;
(b ) A m o r t is a s i b e lu m d ip e r h it u n g k a n k a r e n a b e lu m d im u la in y a p r o d u k s i, d a n
(c) J u m la h p e n u r u n a n ( w r i t e d o w n ) a k ib a t d ila k u k a n n y a e v a lu a s i ( j ik a a d a ) ,
t e r h a d a p b ia y a y a n q d it a n q q u h k a n t e r s e b u t , s e r t a m e t o d e d a n a s u m s i
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
u t a m a y a n g d ip e r g u n a k a n d a la m m e n g h it u n g p e n u r u n a n n ila i t e r s e b u t .
d) B ia y a P e n g e m b a n g a n T a n g g u h a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
( 1 ) M u t a s i B ia y a E k s p lo r a s i d a n P e n g e m b a n g a n T a n g g u h a n s e la m a t a h u n b e r j a la n
d e n g a n m e n u n ju k k a n :
(a) L o k a s i e k s p lo r a s i d a n p e n g e m b a n g a n ;
(b ) S a ld o a w a l;
(c) P e n a m b a h a n /p e n g u ra n g a n ;
(d ) A m o r t is a s i, d a n
(e) S a ld o a k h ir .
( 2 ) B ia y a p e n g e m b a n g a n y a n g d it a n g g u h k a n a t a s k e g ia t a n p e n g e m b a n g a n y a n g
m a s ih b e r ja la n ;
( 3 ) P e n j e la s a n a p a b ila t e r j a d i p e n g h a p u s a n b ia y a e k s p lo r a s i d a n p e n g e m b a n g a n
v /
t a n g g u h a n y a n g m e n u r u t p e n e la a h a n m a n a j e m e n t id a k d a p a t d ip u lih k a n ;
( 4 ) J u m la h b ia y a e k s p lo r a s i d a n p e n g e m b a n g a n y a n g d it a n g g u h k a n d im a n a t e r j a d i
p e n u n d a a n m a s a p r o d u k s i, m e lip u t i p e n j e la s a n :
(a) A la s a n t e r j a d in y a p e n u n d a a n ;
(b ) A m o r t is a s i b e lu m d ip e r h it u n g k a n k a r e n a b e lu m d in ila in y a p r o d u k s i; d a n
(c) J u m la h p e n u r u n a n ( w r ì t e d o w n ) a k ib a t d ila k u k a n n y a e v a iu a s i b ila a d a ,
t e r h a d a p b ia y a y a n g d it a n g g u h k a n t e r s e b u t , s e r t a m e t o d e d a n a s u m s i u t a m a
y a n g d ip e r g u n a k a n d a la m m e n g h it u n g p e n u r u n a n n ila i t e r s e b u t .
( 5 ) A p a b ila t e r d a p a t le b ih d a r i s a t u A r e a o f I n t e r e s t , m a k a h a r u s d iu n g k a p k a n r in c ia n
d a r i B ia y a E k s p lo r a s i y a n g D it a n g g u h k a n u n t u k t ia p - t ia p A r e a o f I n t e r e s t .
b. L ia b ilit a s
1) U ta n g U s a h a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
C a ta ta n 12
a) j u m la h u t a n g u s a h a yang d ip is a h k a n a n t a r a p ih a k k e t ig a d a n p ih a k b e r e la s i; s /
b ) j u m la h u t a n g u s a h a m e n u r u t m a t a u a n g ; d a n v /
c) j a m in a n y a n g d ib e r ik a n o le h P e r u s a h a a n d e n g a n m e n u n j u k p o s - p o s y a n g b e r h u b u n g a n . v /
2) P r o v is i
a) P e n g u n g k a p a n u n t u k p r o v is i b e r la k u u n t u k p r o v is i j a n g k a p e n d e k d a n p r o v is i j a n g k a
v /
p a n ja n g .
b) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) n ila i t e r c a t a t p a d a a w a l d a n a k h i r p e r io d e ;
> /
(2 ) p r o v is i t a m b a h a n d a la m p e r io d e b e r s a n g k u t a n ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(3 ) j u m la h y a n g t e r j a d i d a n d ib e b a n k a n p a d a p r o v is i s e la m a p e r io d e b e r s a n g k u t a n ;
(4 ) j u m la h y a n g d ib a t a lk a n s e la m a p e r io d e b e r s a n g k u t a n a t a s j u m la h y a n g b e lu m
d ig u n a k a n ;
(5 ) p e n in g k a t a n s e la m a p e r io d e y a n g b e r s a n g k u t a n , d a la m n ila i k in i, y a n g t e r j a d i
k a r e n a b e r la lu n y a w a k t u d a n d a m p a k d a r i s e t ia p p e r u b a h a n t in g k a t d is k o n t o ;
(6 ) u r a ia n m e n g e n a i k a r a k t e r is t ik k e w a j ib a n d a n p e r k ir a a n s a a t t e r j a d in y a a ru s
k e lu a r s u m b e r d a y a e k o n o m i;
v /
(7 ) in d ik a s i k e t id a k p a s t ia n w a k t u a t a u j u m la h a r u s k e lu a r s e b a g a im a n a d im a k s u d
d a la m a n g k a ( 6 ) , D a la m h a i d ip e r lu k a n , P e r u s a h a a n m e n g u n g k a p k a n a s u m s i
u t a m a y a n g m e n d a s a r i p r a k ir a a n p e r is t iw a m a s a d e p a n ; d a n
(8 ) j u m la h e s t im a s i p e n g g a n t ia n y a n g a k a n d it e r im a d e n g a n m e n y e b u t k a n j u m la h
A s e t y a n g t e la h d ìa k u i u n t u k e s t im a s i p e n g g a n t ia n t e r s e b u t .
3) B eb an a k ru a l
Yang w a j ib d iu n g k a p k a n a n t a r a la in j e n i s d a n j u m la h d a r i u n s u r u t a m a b e b a n y a n g b e lu m D ata ta n 15
n/
ja tu h te m p o .
4) K h u s u s In d u stri P e rb a n k a n
L ia b ilit a s S e g e r a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la ìn : s /
a) R in c ia n b e r d a s a r k a n j e n i s d a n m a t a u a n g ; d a n
b) U r a ia n m e n g e n a i s if a t m a s in g - m a s in g k e w a jib a n .
5) U ta n g R e p o
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
v /
a) R in c ia n m e n g e n a i j e n i s d a n j u m la h E f e k y a n g d ij u a l P e r u s a h a a n p a d a t r a n s a k s i r e p o ;
b) T a n g g a l d a n h a r g a d ila k u k a n n y a p e m b e lia n d a n p e n j u a la n k e m b a li E fe k .
6) K h u su s K o n tra k K o n stru k si
U ta n g B r u to k e p a d a P e la n g g a n
Y a n g h a r u s d iu n g k a p k a n d a la m p o s in i a n t a r a la in lia b ilit a s b r u t o d a r i s e t ia p k o n t r a k
k o n s t r u k s i. D a la m p e n j e la s a n t a g ih a n t e r s e b u t , j u g a h a r u s d ir in c i d a ia m b e n t u k t a b e l
y a it u :
a) b ia y a k o n t r a k y a n g t e r j a d i;
s /
b) la b a y a n g d ia k u i;
c) k e r u g ia n y a n g d ia la m i; d a n
d) p e k e r j a a n y a n g s u d a h d it a g ih ( t e r m in ) .
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
7) K h u s u s In d u stri P e rb a n k a n
a) S im p a n a n N a s a b a h
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n t ia p j e n i s s im p a n a n y a n g m e n g u n g k a p k a n :
(1 ) R in c ia n b e r d a s a r k a n m a t a u a n g , d a n j a n g k a w a k t u ;
(2 ) R in c ia n j u m la h s im p a n a n b e r d a s a r k a n p ih a k b e r e la s i d a n p ih a k k e t ig a ;
(3 ) T in g k a t s u k u b u n g a r a t a - r a t a p e r t a h u n ; s /
(4 ) J u m la h a m o r t is a s i p a d a t a h u n b e r j a la n u n t u k s e r t if ik a t d e p o s it o ;
(5 ) R in c ia n s im p a n a n b e r m a s a la h b e r d a s a r k a n s t a t u s n y a , m is a ln y a d ib lo k ir a t a u
d ij a m in k a n ; d a n
(6 ) P e m b e r ia n f a s i i i t a s is t im e w a k e p a d a p e m iiik r e k e n in g g ir o .
b) S im p a n a n d a r i B a n k L a in
Y a n g h a r u s d iu n g k a p k a n a n t a r a ia in :
(1 ) R in c ia n b e r d a s a r k a n j e n is , m a t a u a n g , d a n j a n g k a w a k t u ;
(2 ) R in c ia n j u m l a h s im p a n a n b e r d a s a r k a n p ih a k b e r e ia s i d a n p ih a k k e t ig a ;
v /
(3 ) T in g k a t s u k u b u n g a r a t a - r a t a p e r t a h u n ;
(4 ) J u m la h a m o r t is a s i p a d a t a h u n b e r j a la n u n t u k s e r t if ik a t d e p o s it o ; d a n
(5 ) R in c ia n s im p a n a n b e r m a s a la h b e r d a s a r k a n j e n i s d a n s t a t u s n y a , m is a ln y a d ib lo k ir
a t a u d ij a m in k a n .
8) K h u s u s I n d u s t r i A s u r a n s i K e r u g ia n d a n Jiw a
a) K e w a jib a n M a n fa a t P o lis M a sa D e p a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) R in c ia n b e r d a s a r k a n p r o g r a m a s u r a n s i;
(2 ) R in c ia n b e r d a s a r k a n j e n i s p e r t a n g g u n g a n ;
s /
(3 ) R in c ia n b e r d a s a r k a n m a t a u a n g ;
(4 ) D a s a r p e r h it u n g a n d a n a s u m s i a k t u a r is ; d a n
(5 ) R e k o n s iiia s i j u m la h p a d a a w a i d a n a k h i r p e r io d e y a n g m e m p e r lih a t k a n
p e n a m b a h a n d a n p e n g u ra n g a n .
b) U ta n g K la im
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) P e m is a h a n a n t a r a u t a n g k la im k e p a d a p ih a k b e r e la s i d a n p ih a k k e t ig a ;
(2 ) J u m la h u t a n g k la im b e r d a s a r k a n t e r t a n g g u n g ;
(3 ) J u m la h u t a n g k la im m e n u r u t j e n i s a s u r a n s i; d a n
n/
(4 ) J u m la h u t a n g m e n u r u t m a t a u a n g .
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
c) E s t im a s i K la im R e te n s i S e n d ir i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) J u m la h m e n u r u t j e n i s a s u r a n s i;
(2 ) J u m la h m e n u r u t t e r t a n g g u n g ; s /
(3 ) J u m la h m e n u r u t m a t a u a n g ; d a n
(4 ) J u m la h e s t im a s i k la im y a n g s u d a h t e r j a d ì n a m u n b e lu m d ila p o r k a n .
d) P r e m i y a n g b e lu m m e r u p a k a n P e n d a p a ta n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) J u m la h m e n u r u t p r o g r a m a s u r a n s i;
(2 ) J u m la h m e n u r u t j e n i s p e r t a n g g u n g a n ;
(3 ) P e m is a h a n a n t a r a p r e m i y a n g b e lu m m e r u p a k a n p e n d a p a t a n k e p a d a p ih a k
b e r e la s i d a n p ih a k k e t ig a ;
v /
(4 ) M e t o d e p e r h it u n g a n y a n g d ig u n a k a n ; d a n
(5 ) R e k o n s ilia s i j u m la h p a d a a w a l d a n a k h i r p e r io d e y a n g m e m p e r lih a t k a n
p e n a m b a h a n d a n p e n g u ra n g a n .
e) U ta n g K o a s u r a n s i ( r e w r ite )
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) P e m is a h a n a n t a r a u t a n g k la im k e p a d a p ih a k b e r e la s i d a n p ih a k k e t ig a ;
(2 ) J u m la h b e r d a s a r k a n k o - a s u r a d u r ;
v /
(3 ) J u m la h m e n u r u t j e n i s m a t a u a n g ; d a n
(4 ) J u m la h m e n u r u t u m u r u t a n g .
f) U ta n g R e a s u r a n s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) P e m is a h a n a n t a r a u t a n g k la im k e p a d a p ih a k b e r e la s i d a n p ih a k k e t ig a ;
(2 ) J u m la h b e r d a s a r k a n r e a s u r a d u r ;
(3 ) J u m la h m e n u r u t j e n i s m a t a u a n g ; n/
(4 ) J u m la h m e n u r u t u m u r u t a n g ; d a n
(5 ) J u m la h u t a n g a t a u p iu t a n g r e a s u r a n s i y a n g d is a lin g h a p u s k a n .
g) U ta n g K o m is i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) J u m la h b e r d a s a r k a n t e r t a n g g u n g d a n a s u r a d u r ;
(2 ) J u m la h m e n u r u t j e n i s m a t a u a n g ; d a n v /
(3 ) J u m la h m e n u r u t j e n i s a s u r a n s i.
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
h) T it ip a n P re m i
> /
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n m e n u r u t j e n i s a s u r a n s i.
i) H a k L a b a P e m e g a n g P o lis Y a n g B e lu m D ib a g ik a n
Y a n g h a r u s d iu n g k a p k a n :
(1 ) T a n g g a l d a n h a s il k e p u t u s a n r a p a t p e m e g a n g s a h a m ;
> /
(2 ) D a s a r p e r h it u n g a n ; d a n
(3 ) S a ld o m e n u r u t u s ia .
9) L ia b ilit a s I m b a la n K e rja J a n g k a P e n d e k
C a ta ta n 20 a
n /
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in j e n i s d a n j u m la h n y a .
10) U ta n g P a ja k
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) j e n i s d a n j u m la h n y a ; d a n v / C a ta ta n 14b
b) in f o r m a s i m e n g e n a i k e t e t a p a n p a ja k . s / C a ta ta n 14b
11) K h u s u s I n d u s t r i P e m b ia y a a n
K e w a jib a n A n j a k P iu ta n g
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) J u m la h lia b ilit a s a n j a k p iu t a n g d a la m r a n g k a a n j a k p iu t a n g d e n g a n r e c o u r s e ; d a n v/
b) J u m la h b e b a n t a n g g u h a n , p iu t a n g r e t e n s i a n j a k p iu t a n g , d a n j a t u h t e m p o s e r t a ik a t a n
> /
p e n t in g ia in n y a y a n g d ia t u r d a la m p e r j a n j ia n a n j a k p iu t a n g .
12) K h u su s K o n tra k K o n stru k si
U a n g M u k a K o n tr a k s /
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in j u m la h u a n g m u k a k o n t r a k y a n g d it e r im a .
13) B a g ia n L a n c a r a t a s L ia b ilit a s J a n g k a P a n ja n g
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in b a g ìa n l a n c a r a t a s lia b ilit a s j a n g k a p a n ja n g s e s u a i
C a ta ta n 16 a ,19, 20
d e n g a n p e n g u n g k a p a n u t a n g b a n k d a n le m b a g a k e u a n g a n j a n g k a p a n ja n g s e b a g a im a n a s /
d ia t u r d a la m C h e c k lis t in i.
14) L ia b ilit a s K e u a n g a n L a in n y a
a) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) Pengungkapan u n tu k lia b ilit a s k e u a n g a n la in n y a b e r la k u u n t u k lia b ilit a s
s /
k e u a n g a n la in n y a y a n g b e r s if a t j a n g k a p e n d e k d a n j a n g k a p a n ja n g ;
(2 ) P e r u s a h a a n w a j ib m e n g e io m p o k k a n s e s u a i k la s if ik a s i y a n g d ip is a h k a n a n t a r a v /
p ih a k k e t ig a d a n p ih a k b e r e la s i;
s /
(3 ) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(a) n ila i t e r c a t a t lìa b ilit a s k e u a n g a n u n t u k s e t ia p k a t e g o r i;
(b ) la b a a t a u r u g i n e t o p a d a s e t ia p lia b ilit a s k e u a n g a n ; d a n
(c) k e j a d ia n p e n t in g ia in n y a a n t a r a la in k e p a t u h a n P e r u s a h a a n d a la m
m e m e n u h i p e r s y a r a t a n d a n k o n d is i u t a n g ( m is a ln y a r e s t r u k t u r is a s i u t a n g
d a n k o n d is i d e f a u it ) .
b) D a la m h a i t e r d a p a t r e s t r u k t u r is a s i U ta n g
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) P e n j e ia s a n t e n t a n g p o k o k - p o k o k p e r u b a h a n p e r s y a r a t a n d a n p e n y e le s a ia n x /
u ta n g ;
(2 ) J u m la h k e u n t u n g a n a t a s r e s t r u k t u r is a s i u t a n g d a n d a m p a k p a j a k p e n g h a s ila n
y a n g t e r k a it ;
(3 ) J u m la h k e u n t u n g a n a t a u k e r u g ia n b e r s ih a t a s p e n g a lih a n a s e t y a n g d ia k u i
s e la m a p e r io d e t e r s e b u t ; d a n
(4 ) J u m la h u t a n g k o n t in j e n y a n g d im a s u k k a n d a la m n ila i t e r c a t a t u t a n g y a n g t e la h
d ir e s t r u k t u r is a s i.
15) K h u s u s I n d u s tr i G a s d a n M in y a k B u m i
B a g ia n L ia b ilit a s P e n g e lo la a n d a n R e k la m a s i L in g k u n g a n H id u p y a n g J a tu h T e m p o
d a la m S a tu T a h u n v /
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n j e n i s d a n j u m la h n y a .
16) K h u s u s I n d u s t r i P e r ta m b a n g a n U m u m
B a g ia n P e n y is ih a n u n tu k P e n g e lo la a n d a n R e k la m a s i L in g k u n g a n H id u p y a n g
v /
J a tu h T e m p o d a la m S a tu T a h u n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n j e n i s d a n j u m la h n y a .
17) L ia b ilit a s t e r k a it a s e t a ta u k e lo m p o k le p a s a n y a n g d im ilik i u n tu k d iju a i.
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in lia b ilit a s t e r k a it a s e t a t a u k e lo m p o k le p a s a n y a n g
> /
d im ilik i u n t u k d ij u a i s e s u a i d e n g a n d a n d a p a t d ig a b u n g d e n g a n p e n g u n g k a p a n a s e t t id a k
la n c a r a t a u k e lo m p o k le p a s a n y a n g d i k la s if ik a s ik a n s e b a g a i d im ilik i u n t u k d ij u a i.
L ia b ilit a s J a n g k a P a n ja n g
18) U ta n g P ih a k B e r e la s i N o n - U s a h a
Y a n g H a r u s d iu n g k a p k a n a n t a r a la in :
a) r in c ia n n a m a p ih a k b e r e la s i, j e n is , d a n j u m la h u t a n g ; C a ta ta n 2 8 D
> /
b) j u m la h u t a n g m e n u r u t m a t a u a n g ; d a n n/
c) j a m in a n y a n g d ib e r ik a n d e n g a n m e n u n j u k p o s - p o s y a n g b e r h u b u n g a n . v /
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
19) U ta n g B a n k d a n L e m b a g a K e u a n g a n J a n g k a P a n ja n g
Y a n g H a r u s d iu n g k a p k a n a n t a r a la in :
a) r in c ia n j u m la h u t a n g b e r d a s a r k a n n a m a b a n k / le m b a g a k e u a n g a n d a n j e n i s m a t a
uang;
b) k is a r a n s u k u b u n g a k o n t r a k t u a l s e la m a p e r io d e p e la p o r a n ;
c) ta n g g a l ja tu h te m p o ;
d) j u m la h b a g ia n y a n g a k a n j a t u h t e m p o d a la m w a k t u 1 2 ( d u a b e la s ) b u la n ;
e) p e n j e la s a n t e n t a n g f a s ilit a s p in j a m a n y a n g d ip e r o le h , t e r m a s u k j u m la h d a n t u ju a n
p e r o le h a n n y a ;
f) p e m b a y a r a n y a n g d ila k u k a n p a d a p e r io d e b e r j a la n u n t u k m a s in g - m a s in g f a s ilit a s
p in j a m a n ; v / C a ta ta n 16
g) k e j a d ia n p e n t in g la in n y a a n t a r a la in k e p a t u h a n P e r u s a h a a n d a la m m e m e n u h i
p e r s y a r a t a n d a n k o n d is i u t a n g ( m is a ln y a r e s t r u k t u r is a s i u t a n g d a n k o n d is i d e f a u lt ) ;
h) j a m in a n y a n g d ib e r ik a n d e n g a n m e n u n j u k p o s - p o s y a n g b e r h u b u n g a n ;
i) p e r s y a r a t a n la in y a n g p e n t in g , s e p e r t i a d a n y a p e m b a t a s a n p e m b a g ia n d iv id e n ,
p e m b a t a s a n r a s io t e r t e n t u , d a n / a t a u p e m b a t a s a n p e r o le h a n u t a n g b a r n ; d a n
j) p e n g u n g k a p a n in f o r m a s i s e h u b u n g a n d e n g a n lia b ilit a s b e r b u n g a j a n g k a p a n ja n g y a n g
a k a n j a t u h t e m p o d a la m j a n g k a w a k t u 1 2 ( d u a b e la s ) b u la n s e j a k t a n g g a l la p o r a n
p o s is i k e u a n g a n t e t a p i t e t a p d ik la s if ik a s ik a n s e b a g a i lia b ilit a s j a n g k a p a n ja n g , a n t a r a
la in a d a la h :
( 1 ) n a m a b a n k / le m b a g a k e u a n g a n d a n j u m la h n y a ; d a n
( 2 ) r in g k a s a n p e r j a n j ia n la m a d a n b a r u , y a n g m e lip u t i t a n g g a l k e s e p a k a t a n , j a n g k a
w a k t u p in j a m a n , t a n g g a l j a t u h t e m p o , d a n p e r s y a r a t a n p e n t in g .
20) U t a n g S e w a P e m b ia y a a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) j u m la h n e t o n ila i t e r c a t a t u n t u k s e t ia p k e lo m p o k aset d a n p e m b e r i s e w a ( le s s o r ) C a ta ta n 19
v /
p a d a t a n g g a l la p o r a n p o s is i k e u a n g a n ;
b) r e k o n s ilia s i a n t a r a t o t a l p e m b a y a r a n s e w a m in im u m d i m a s a d e p a n p a d a t a n g g a l
la p o r a n p o s is i k e u a n g a n , d e n g a n n ila i k in in y a . S e la in itu w a j ib m e n g u n g k a p k a n t o t a l
p e m b a y a r a n s e w a m in im u m d i m a s a d e p a n p a d a t a n g g a l la p o r a n p o s is i k e u a n g a n ,
d a n n ila i k in in y a , u n t u k s e t ia p p e r io d e b e r ik u t :
(1) s a m p a i d e n g a n sa tu ta h u n ; C a ta ta n 19
s /
(2) le b ih d a r i s a t u t a h u n s a m p a i 5 ( lim a ) t a h u n ; d a n
(3) le b ih d a r i 5 ( lim a ) t a h u n .
C a ta ta n 19
c) p e m b a y a ra n sew a k o n t in j e n y a n g d ia k u i s e b a g a i b e b a n p a d a p e r io d e t e r s e b u t ; v /
d) t o t a l p e m b a y a r a n m in im u m s e w a - la n j u t ( s u b le a s e ) m a s a d e p a n y a n g d ip e r k ir a k a n
a k a n d it e r im a d a r i k o n t r a k s e w a - la n j u t y a n g t id a k d a p a t d ib a t a lk a n ( n o n - c a n c e lla b le v / C a ta ta n 19
s u b le a s e ) p a d a t a n g g a l la p o r a n p o s is i k e u a n g a n ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
e) keuntungan atau kerugian yang ditangguhkan beserta amortisasinya sehubungan
dengan transaksi penjualan dan penyewaan kembali (sale and leaseback); dan v /
f) penjelasan umum isi perjanjian sewa yang material, antara lain:
(1) dasar penentuan utang sewa kontinjen;
(2) ada tidaknya klausul-klausul yang berkaitan dengan opsi perpanjangan atau
v /
pembelian dan eskalasi beserta syarat-syaratnya; dan
(3) pembatasan-pembatasan yang ditetapkan dalam perjanjian sewa.
21) K h u s u s In d u stri P e rb a n k a n
a) S u r a t B e r h a r g a y a n g D ite r b it k a n
Yang harus diungkapkan antara lain:
(1) Rincian berdasarkan jenis, mata uang, dan jangka waktu;
(2) Rincian jumlah berdasarkan pihak berelasi dan pihak ketiga;
(3) Tingkat suku bunga rata-rata pertahun;
(4) Rincian berdasarkan peringkat efek dan perusahaan pemeringkat;
(5) Jumlah amortisasi pada tahun berjalan;
>/
(6) Ringkasan perjanjian yang meliputi tanggai kesepakatan, jangka waktu
perjanjian, tanggai jatuh tempo, kewajiban yang harus dìpenuhi, dan
persyaratan penting lainnya (Debt Cove narice)-
(7) Pendapat manajemen tentang pemenuhan D ebt Covenance atas surat berharga
yang diterbitkan.
b) P in ja m a n D ite r im a
Yang harus diungkapkan antara lain:
(1) Rincian berdasarkan pihak, jenis, dan mata uang;
(2) Rincian jumlah berdasarkan pihak berelasi dan pihak ketiga;
(3) Ringkasan perjanjian yang meliputi tanggai kesepakatan, jangka waktu
perjanjian, tingkat bunga, tanggai jatuh tempo, nilai Aset bank yang dijaminkan,
v /
dan persyaratan penting \a\nnya(debt covenance);
(4) Pendapat manajemen terkait pemenuhan debt covenance ;
(5) Apabila bank menerima dana atau fasilitas pinjaman dari pemerintah atau pihak
lain dengan tingkat imbalan yang lebih rendah dari tingkat bunga pasar maka
manajemen mengungkapkan mengenai fasilitas tersebut dan dampaknya
terhadap laba bersih.
c) E s t im a s i K e r u g ia n K o m it m e n d a n K o n tin je n s i
Yang harus diungkapkan antara lain:
v /
(1) Rincian berdasarkan jenis, mata uang, dan kolektibilitas;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(2 ) R in c ia n j u m la h b e r d a s a r k a n p ih a k b e r e la s i d a n p ih a k k e t ig a ;
(3 ) J u m la h p e n y is ih a n p e n u r u n a n n ila i d a n m u t a s i s e la m a p e r io d e b e r ja la n ;
(4 ) K e t e n t u a n m in im u m p e n y is ih a n p e n u r u n a n n ila i k o m it m e n d a n k o n t in j e n s i
m e n u r u t 61 d a n p o s is i p e n y is ih a n p e n g h a p u s a n b a n k p a d a s a a t p e r io d e
p e la p o r a n ; d a n
v /
(5 ) P e n d a p a t m a n a j e m e n a k a n k e c u k u p a n j u m la h p e n y is ih a n p e n u r u n a n n ila i
k o m it m e n d a n k o n t in j e n s i.
22) K h u s u s I n d u s t r i G a s d a n M in y a k B u m i
L i a b i l i t a s P e n g e lo la a n d a n R e k la m a s i L in g k u n g a n H id u p T a n g g u h a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) M u t a s i t a k s ir a n p r o v is i P L H s e la m a t a h u n b e r j a la n d e n g a n m e n u n j u k k a n :
(1 ) S a ld o a w a l;
(2 ) P e n y is ih a n y a n g d ib e n t u k ;
(3 ) P e n g e lu a r a n y a n g t e r j a d i; d a n
(4 ) S a ld o a k h ir .
b) K e g ia t a n P L H y a n g t e la h d ila k s a n a k a n d a n y a n g s e d a n g b e r ja la n ;
n/
c) L ia b ilit a s b e r s y a r a t s e h u b u n g a n d e n g a n P L H d a n lia b ilit a s b e r s y a r a t la in n y a
s e b a g a im a n a d ia t u r d a la m s t a n d a r a k u n t a n s i k e u a n g a n ;
d) A p a b ila d a la m p o s in i t e r d a p a t k o m p o n e n b ia y a y a n g s if a t n y a m a t e r ia l, m is a ln y a b e b a n
p e n u t u p a n t a m b a n g , m a k a p e r u s a h a a n d a p a t m e n y a j ik a n n y a d a la m p o s y a n g
t e r p is a h ;
e) T a b e i y a n g m e m u a t p e n j e ia s a n t e n t a n g :
(1 ) S a ld o a w a l;
(2 ) P e n a m b a h a n d an P e n g u ra n g a n ;
(3 ) S a ld o a k h ir .
23) L ia b ilit a s I m b a la n K e rja J a n g k a P a n ja n g
a) im b a la n P a s t i
Y a n g h a r u s d iu n g k a p k a n a n t a r a ia in :
n/
C a ta ta n 2 0 b
(1 ) g a m b a r a n u m u m m e n g e n a i je n is p ro g ra m .
(2 ) r e k o n s ilia s i s a ld o a w a l d a n a k h ir d a r i n ila i k in i k e w a j ib a n im b a la n p a s t i y a n g
m e n u n j u k k a n s e c a r a t e r p is a h , p e n g a r u h n y a s e la m a p e r io d e b e r j a la n y a n g d a p a t
d ìa t r ib u s ik a n k e d a la m :
v /
(a) b ia y a j a s a k in i; C a ta ta n 20 b
(b ) b ia y a b u n g a ;
(c) iu r a n o le h p e s e r t a p r o g r a m ;
(d ) k e u n t u n g a n d a n k e r u g ia n a k t u a r ia l;
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(e) p e r u b a h a n k u r s m a t a u a n g a s in g p a d a p r o g r a m y a n g d iu k u r d e n g a n m a t a
u a n g y a n g b e r b e d a d e n g a n m a t a u a n g p e n y a j ia n ;
( f) im b a la n y a n g d ib a y a r k a n ;
(g ) b ia y a j a s a la lu ;
(h ) k o m b in a s i b is n is ;
( i) c u r t a ilm e n t ; d a n
( j) p e n y e le s a ia n .
(3 ) a n a lis is k e w a j ib a n im b a la n p a s t i t e r h a d a p j u m la h y a n g d ih a s ilk a n d a r i p r o g r a m
y a n g s e lu r u h n y a t id a k d id a n a i d a n j u m la h y a n g d ih a s ilk a n d a r i p r o g r a m y a n g
s e lu r u h n y a a t a u s e b a g ia n d id a n a i;
(4 ) r e k o n s ilia s i s a ld o a w a l d a n a k h ir d a r i N ila i W a j a r a s e t p r o g r a m s e r t a s a ld o a w a l
d a n a k h ir d a r i s e t ia p h a k p e n g g a n t ia n y a n g d ia k u i s e b a g a i A s e t s e s u a i d e n g a n
S A K m e n u n j u k k a n s e c a r a t e r p is a h , d a r n p a k s e la m a p e r io d e y a n g d a p a t
d ia t r ib u s ik a n p a d a s e t ia p :
(a) h a s il y a n g d ih a r a p k a n d a r i a s e t p r o g r a m ;
(b ) k e u n t u n g a n d a n k e r u g ia n a k t u a r ia l;
(c) p e r u b a h a n k u r s m a t a u a n g a s in g p a d a p r o g r a m y a n g d iu k u r d e n g a n m a t a
u a n g y a n g b e r b e d a d e n g a n m a t a u a n g p e n y a j ia n ;
(d ) iu r a n o le h p e m b e r i p e k e r ja ;
(e) iu r a n o ie h p e s e r t a p r o g r a m ;
( f) im b a la n y a n g d ib a y a r k a n ;
> / C a ta ta n 2 0 b
(g ) k o m b in a s i b is n is ; d a n
(h ) p e n y e le s a ia n ;
(5 ) r e k o n s ilia s i n ila i k in i k e w a j ib a n im b a la n p a s t i s e b a g a im a n a d im a k s u d d a la m b u t ir
( 2 ) d a n N ila i W a j a r a s e t p r o g r a m s e b a g a im a n a d im a k s u d d a la m b u t ir ( 4 ) a t a s
A s e t d a n L ia b ilit a s y a n g d ia k u i d a la m la p o r a n p o s is i k e u a n g a n , p a lin g k u r a n g
m engungkapkan:
(a) k e u n t u n g a n d a n k e r u g ia n a k t u a r ia l n e t o y a n g t id a k d ia k u i d a la m la p o r a n
p o s is i k e u a n g a n ;
(b ) b ia y a j a s a ia iu y a n g t id a k d ia k u i d a la m la p o r a n p o s is i k e u a n g a n ;
(c) s e t ia p j u m la h y a n g t id a k d ia k u i s e b a g a i A s e t , d ik a r e n a k a n o le h b a t a s a n
d a la m S A K ;
(d ) N ila i W a j a r p a d a a k h i r p e r io d e p e la p o r a n d a r i s e t ia p h a k p e n g g a n t ia n y a n g
d ia k u i s e b a g a i A s e t s e s u a i d e n g a n S A K ; d a n
(e) j u m la h la in n y a y a n g d ia k u i d a la m la p o r a n p o s is i k e u a n g a n ;
(6 ) t o t a l b e b a n y a n g d ia k u i d i la b a r u g i u n t u k s e t ia p h a l- h a l b e r ik u t d a n n a m a p o s
d im a n a h a i t e r s e b u t t e r m a s u k :
(a) b ia y a j a s a k in i;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(b ) b ia y a b u n g a ;
(c) h a s il y a n g d ih a r a p k a n d a r i a s e t p r o g r a m ;
(d ) h a s il y a n g d ih a r a p k a n d a r i s e t ia p h a k p e n g g a n t ia n y a n g d ia k u i s e b a g a i A s e t
sesu ai den g an S A K ;
(e) k e u n t u n g a n d a n k e r u g ia n a k t u a r ia i, j i k a P e r u s a h a a n m e m ilih m e t o d e k o r id o r
1 0 % ( s e p u lu h p e r s e r a t u s ) ;
( f) b ia y a j a s a la lu ;
(g ) d a m p a k d a ri c u r t a ilm e n t t e r u t a m a t e r k a it d e n g a n p e n y e le s a ia n n y a ; d a n
(h ) d a m p a k d a r i b a t a s a n d a la m S A K ;
(7 ) j u m la h t o t a l y a n g d ia k u i d a la m p e n d a p a t a n k o m p r e h e n s if la in y a n g a k a n d ia k u i
s e g e r a d a la m s a ld o la b a , m e lip u t i:
(a) k e u n t u n g a n d a n k e r u g ia n a k t u a r ia i; d a n
(b ) d a m p a k d a r i b a t a s a n d a la m S A K ;
(8 ) j u m la h k u m u la t if d a r i k e u n t u n g a n d a n k e r u g ia n a k t u a r ia i y a n g d ia k u i p a d a
p e n d a p a t a n k o m p r e h e n s if la in , d a la m h a i P e r u s a h a a n m e n g a k u i k e u n t u n g a n d a n
k e r u g ia n d a la m p e n d a p a t a n k o m p r e h e n s if la in s e s u a i d e n g a n S A K ;
(9 ) p e r s e n t a s e a t a u j u m la h s e t ia p k a t e g o r i u t a m a y a n g m e r u p a k a n N ila i W a j a r t o t a l
a s e t p r o g r a m , u n t u k s e t ia p k a t e g o r i u t a m a d a r i a s e t p r o g r a m , y a n g m e n c a k u p ,
n a m u n t id a k t e r b a t a s p a d a , in s t r u m e n e k u it a s , in s t r u m e n u t a n g , p r o p e r t i, d a n
s / C a ta ta n 2 0 b
s e lu r u h a s e t la in ;
( 1 0 ) j u m la h yang m encakup N ila i W a ja r a s e t p ro g ra m u n tu k :
(a) s e t ia p k a t e g o r i in s t r u m e n k e u a n g a n m ilik P e r u s a h a a n ; d a n
(b ) s e t ia p p r o p e r t i a t a u A s e t la in y a n g d ig u n a k a n o ie h P e r u s a h a a n ;
( 1 1 ) p e n j e la s a n a t a s d a s a r y a n g d ig u n a k a n u n t u k m e n e n t u k a n t in g k a t p e n g e m b a lia n
y a n g d ih a r a p k a n a t a s A s e t s e c a r a k e s e lu r u h a n , t e r m a s u k d a m p a k k a t e g o r i
u ta m a d a ri a s e t p ro g ra m ;
( 1 2 ) im b a i h a s il a k t u a l a t a s a s e t p r o g r a m , s e r t a im b a i h a s il a k t u a l a t a s s e t ia p h a k
p e n g g a n t ia n y a n g d ia k u i s e b a g a i A s e t ;
( 1 3 ) A s u m s i a k t u a r ia i u t a m a y a n g d ig u n a k a n s a m p a i p a d a a k h i r p e r io d e p e la p o r a n
d a n d iu n g k a p k a n d a la m u k u r a n y a n g a b s o lu t d a n t id a k h a n y a s e b a g a i m a r jin
a n t a r a p e r s e n t a s e d a n v a r ia b e l la in n y a , t e r m a s u k :
(a) t in g k a t d is k o n t o ;
(b ) t in g k a t im b a i h a s il y a n g d ih a r a p k a n a t a s s e t ia p a s e t p r o g r a m u n t u k p e r io d e
y a n g d is a j ik a n d a la m la p o r a n k e u a n g a n ;
(c) t in g k a t im b a i h a s il y a n g d ih a r a p k a n u n t u k p e r io d e y a n g d is a j ik a n d a la m
la p o r a n k e u a n g a n p a d a s e t ia p h a k p e n g g a n t ia n y a n g d ia k u i s e b a g a i A s e t ;
(d ) t in g k a t k e n a ik a n g a ji y a n g d ih a r a p k a n ( d a n p e r u b a h a n d a la m in d e k s a t a u
v a r ia b e l t e r t e n t u la in n y a d a la m m a s a p r o g r a m f o r m a i a t a u k o n s t r u k t if
s e b a g a i d a s a r u n t u k k e n a ik a n im b a la n m a s a d e p a n ) ;
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(e) t in g k a t t r e n b ia y a k e s e h a t a n ; c la n
( f) a s u m s i m a t e r ia l la in y a n g d ig u n a k a n d a la m a k t u a r ia ;
( 1 4 ) d a m p a k k e n a ik a n a t a u p e n u r u n a n s a t u a n g k a p e r s e n t a s e d a ia m t in g k a t t r e n
b ia y a k e s e h a t a n y a n g d ia s u m s ik a n p a d a :
(a) b ia y a j a s a k in i a g r e g a t d a n k o m p o n e n b ia y a b u n g a d a r i b ia y a k e s e h a t a n
p a s c a k e r j a p e r io d ik n e t o ; d a n
(b ) a k u m u la s i k e w a j ib a n im b a la n p a s c a k e r j a u n t u k b ia y a k e s e h a t a n .
(c) D a la m h a i p r o g r a m d io p e r a s ik a n d a la m lin g k u n g a n in f la s i y a n g t in g g i,
w a j ib d iu n g k a p k a n d a m p a k p e r s e n t a s e k e n a ik a n a t a u p e n u r u n a n t in g k a t
t r e n b ia y a k e s e h a t a n y a n g d ia s u m s ik a n d a r i m a k n a y a n g s e r u p a d e n g a n s a t u
a n g k a p e r s e n t a s e d a la m lin g k u n g a n in f la s i y a n g r e n d a h .
( 1 5 ) J u m la h p e r io d o t a h u n a n s a a t in i d a n p e r io d e e m p a t t a h u n s e b e lu m n y a d a r i:
(a) n ila i k in i k e w a j ib a n im b a la n p a s t i, N ila i W a j a r a s e t p r o g r a m d a n s u r p lu s a t a u
d e f is it p a d a p r o g r a m ; d a n
(b ) p e n y e s u a ia n y a n g t im b u l p a d a :
( i) lia b ilit a s p r o g r a m d in y a t a k a n s e b a g a i j u m la h a t a u p e r s e n t a s e d a r i
lia b ilit a s p r o g r a m p a d a a k h i r p e r io d e p e la p o r a n ; d a n
( ii) a s e t p r o g r a m d in y a t a k a n s e b a g a i j u m la h a t a u p e r s e n t a s e d a r i a s e t s / C a ta ta n 2 0 b
p r o g r a m p a d a a k h i r p e r io d e p e la p o r a n ;
( 1 6 ) e s t im a s i t e r b a ik p e m b e r i k e r ja , s e g e r a s e t e ia h d a p a t d it e n t u k a n s e c a r a a n d a i, d a r i
iu r a n y a n g d ìh a r a p k a n a k a n d ib a y a r d a ia m p r o g r a m s e ia m a p e r io d e t a h u n a n
d im u la i s e t e ia h p e r io d e p e la p o r a n ;
( 1 7 ) k h u s u s u n t u k p r o g r a m im b a la n p a s t i y a n g m e m b a g i r is ik o a n t a r e n t it a s
s e p e n g e n d a li, w a j ib d iu n g k a p k a n s e b a g a i b e r ik u t :
(a) p e r j a n j ia n k o n t r a k t u a l a t a u k e b ij a k a n t e r t u lis u n t u k p e m b e b a n a n b ia y a
im b a la n p a s t i n e t o a t a u b u k t i b a h w a t id a k a d a k e b ij a k a n s e p e r t i itu ;
(b ) d a la m h a i P e r u s a h a a n m e n c a t a t a lo k a s i b ia y a im b a la n p a s t i n e t o s e s u a i S A K ,
m a k a P e ru sa h a a n m e n g u n g k a p k a n :
( i) in f o r m a s i y a n g m e m u n g k in k a n p e n g g u n a la p o r a n k e u a n g a n u n t u k
m e n g e v a lu a s i s if a t p r o g r a m im b a la n p a s t i d a n d a m p a k k e u a n g a n a t a s
p e r u b a h a n p r o g r a m s e ia m a p e r io d e t e r s e b u t ;
( ii) p e n g u n g k a p a n g a m b a ra n u m u m je n is p ro g ra m s e s u a i dengan h u ru f a)
b u t ir ( 1 ) m e n c a k u p p e n j e la s a n p r a k t ik in f o r m a i y a n g m e n im b u lk a n
k e w a j ib a n k o n s t r u k t if t e r m a s u k d a la m p e n g u k u r a n k e w a jib a n im b a la n
p a s t i; d a n
( iii) j i k a P e r u s a h a a n m e n c a t a t iu r a n y a n g t e r u t a n g u n t u k p e r io d e s e s u a i S A K
in f o r m a s i t e n t a n g p r o g r a m s e c a r a k e s e lu r u h a n d is y a r a t k a n s e s u a i d e n g a n
b u t ir ( 1 ) , b u t ir ( 2 ) , b u t ir ( 3 ) , b u t ir ( 4 ) , b u t ir ( 9 ) , b u t ir ( 1 3 ) , b u t ir ( 1 4 ) ,
d a n b u t ir ( 1 6 ) s e r t a b u t ir ii.
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
b) I u r a n P a s ti
P e r u s a h a a n y a n g m e n y e le n g g a r a k a n p r o g r a m iu r a n p a s t ih a r u s m e n g u n g k a p k a n
n/ C a ta ta n 20 b
j u m la h y a n g d ia k u i s e b a g a i b e b a n u n t u k p r o g r a m iu r a n p a s t i.
c) I m b a la n K e rja J a n g k a P a n ja n g L a in n y a
Y a n g h a r u s d iu n g k a p k a n p a lin g k u r a n g j e n i s d a n j u m la h im b a la n k e r ja j a n g k a
p a n ja n g la in n y a . s /
d) P e s a n g o n P e m u tu s a n K o n tr a k K e rja
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) iu r a n p r o g r a m d a n j u m la h p e s a n g o n p e m u t u s a n k o n t r a k k e r ja ; d a n s /
(2 ) p e n j e la s a n m e n g e n a i lia b ilit a s k o n t in j e n ( j ik a a d a ) .
24) U ta n g O b lig a s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) r in c ia n m e n g e n a i j e n is , n ila i n o m in a i d a n n ila i t e r c a t a t d a la m r u p ia h d a n m a t a u a n g
a s in g , t a n g g a l j a t u h t e m p o , j a d w a l p e m b a y a r a n b u n g a , s u k u b u n g a , b u rsa te m p a t C a ta ta n 17
s /
o b lig a s i d ic a t a t k a n , d a n t u j u a n p e n e r b it a n n y a ;
C a ta ta n 17
b) p e r in g k a t d a n n a m a P e r u s a h a a n P e m e r in g k a t E fe k ; s /
c) j u m la h b a g ia n y a n g a k a n j a t u h t e m p o d a la m w a k t u 1 2 ( d u a b e la s ) b u la n ; v /
d) n a m a W a li A m a n a t d a n k e t e r k a it a n u s a h a d e n g a n P e r u s a h a a n ; s / C a ta ta n 17
e) j a m in a n s e r t a p e m b e n t u k a n d a n a u n t u k p e iu n a s a n u t a n g p o k o k o b lig a s i d e n g a n
v /
m e n u n j u k p o s - p o s y a n g b e r h u b u n g a n , j ik a a d a ;
f) p e m b a t a s a n y a n g d ip e r s y a r a t k a n d a la m K o n t r a k P e r w a lia m a n a t a n ; s / C a ta ta n 17
g) k e j a d ia n p e n t in g la in n y a a n t a r a la in k e p a t u h a n P e r u s a h a a n d a la m m e m e n u h i
p e r s y a r a t a n d a n k o n d is i u t a n g ( m is a ln y a r e s t r u k t u r is a s i u t a n g d a n k o n d is i d e f a u lt ) ; v / C a ta ta n 17
dan
s / C a ta ta n 17
h) p e r s y a r a t a n p e n t in g la in n y a .
25) Sukuk
a) P e r u s a h a a n w a j ib m e n g e lo m p o k k a n S u k u k b e r d a s a r k a n a k a d s y a r ia h y a n g d ig u n a k a n .
b) P e ru sa h a a n h a r u s m e n g u n g k a p k a n a n t a r a la in :
( 1 ) u r a ia n t e n t a n g p e r s y a r a t a n u t a m a d a la m p e n e r b it a n S u k u k , t e r m a s u k :
(a) r in g k a s a n a k a d s y a r ia h d a n s k e m a t r a n s a k s is y a r ia h y a n g d ig u n a k a n ;
> /
(b ) A s e t , m a n f a a t , a t a u a k t iv it a s y a n g m e n d a s a r i;
(c) n ila i n o m in a i;
(d ) b e s a r a n im b a la n ( u n t u k S u k u k ij a r a h ) ;
(e) p r in s ip p e m b a q ia n h a s il u s a h a , d a s a r b a q i h a s il, d a n b e s a r a n n is b a h b a q i
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
h a s il ( u n t u k S u k u k m u d h a ra b a h );
( f) r e n c a n a j a d w a l d a n t a t a c a r a p e m b a g ia n d a n / a t a u p e m b a y a r a n im b a la n
a t a u b a g i h a s il;
(g ) ja n g k a w a k tu ;
(h ) t u j u a n p e n e r b it a n n y a ; d a n
( i) p e r s y a r a t a n p e n t in g la in ;
( 2 ) p e r in g k a t d a n n a m a P e r u s a h a a n P e m e r in g k a t E fe k ;
(3) b u r s a t e m p a t S u k u k d ic a t a t k a n ;
( 4 ) j u m la h b a g ia n y a n g a k a n j a t u h t e m p o d a la m w a k t u 1 2 ( d u a b e la s ) b u la n ; n/
( 5 ) n a m a W a li A m a n a t d a n k e t e r k a it a n u s a h a d e n g a n P e r u s a h a a n ;
( 6 ) j a m in a n d e n g a n m e n u n j u k p o s - p o s y a n g b e r h u b u n g a n ( jik a a d a ) ;
( 7 ) p e m b a t a s a n y a n g d ip e r s y a r a t k a n d a la m K o n t r a k P e r w a lia m a n a t a n ; d a n
( 8 ) k e j a d ia n p e n t in g la in n y a a n t a r a la in k e p a t u h a n E m it e n a t a u P e r u s a h a a n P u b lìk
d a la m m e m e n u h i p e r s y a r a t a n d a n k o n d is i Sukuk ( m is a ln y a r e s t r u k t u r is a s i S u k u k
d a n k o n d is i d e f a u lt ) .
26) U ta n g S u b o r d in a s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) n a m a k r e d it u r , s if a t ik a t a n , j a n g k a w a k t u , j e n i s m a t a u a n g , d a n k is a r a n s u k u b u n g a
k o n t r a k t u a l s e la m a p e r io d e p e la p o r a n
b) t u j u a n p e r o le h a n n y a ;
c) p e r s y a r a t a n t e r k a it d e n g a n p e lu n a s a n u t a n g s u b o r d in a s i; v /
d) k e j a d ia n p e n t in g la in n y a a n t a r a la in k e p a t u h a n P e r u s a h a a n d a la m m e m e n u h i
p e r s y a r a t a n d a n k o n d is i u t a n g ( m is a ln y a r e s t r u k t u r is a s i u t a n g d a n k o n d is i d e f a u lt ) ;
e) p e m b a t a s a n y a n g d ip e r s y a r a t k a n d a la m K o n t r a k P e r w a lia m a n a t a n ; d a n
f) p e r s y a r a t a n p e n t in g la in n y a .
27) O b lig a s i K o n v e r s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) r in c ia n m e n g e n a i j e n is , n ila i n o m in a i d a n n ila i t e r c a t a t , t a n g g a l j a t u h t e m p o , j a d w a l
p e m b a y a r a n b u n g a , s u k u b u n g a , b u r s a t e m p a t o b lig a s i k o n v e r s i d ic a t a t k a n , d a n
t u j u a n p e n e r b it a n n y a ;
b) p e r io d e k o n v e r s i d a n p e r s y a r a t a n k o n v e r s i, a n t a r a la in m e lip u t i r a s io k o n v e r s i, h a r g a
p e la k s a n a a n , h a k k o n v e r s i s e b e lu m j a t u h t e m p o s e r t a p e r s y a r a t a n n y a , d a n p e n a lt i; s /
c) dam pak d ilu s i a p a b ila s e lu r u h o b lig a s i d ik o n v e r s ik a n , d e n g a n m e m p e r h a t ik a n
t in g k a t k o n v e r s i a t a u h a r g a p e la k s a n a a n ( e x e r c i s e p r i c e ) y a n g p a lin g m e n g u n t u n g k a n
d a r i s u d u t p a n d a n g p e m e g a n g o b lig a s i k o n v e r s i;
d) j u m la h o b lig a s i y a n g t e la h d ik o n v e r s ik a n d a n d a m p a k d iiu s in y a ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
e) p e r in g k a t d a n r ia m a P e r u s a h a a n P e m e r in g k a t E fe k ;
f) j u m la h b a g ia n y a n g a k a n j a t u h t e m p o d a la m w a k t u 1 2 ( d u a b e la s ) b u la n ;
g) r ia m a W a li A m a n a t d a n k e t e r k a it a n u s a h a d e n g a n P e r u s a h a a n ;
h) j a m in a n s e r t a p e m b e n t u k a n d a n a u n t u k p e lu n a s a n u t a n g p o k o k o b iig a s i d e n g a n
m e n u n j u k p o s - p o s y a n g b e r h u b u n g a n ( jik a a d a ) ;
i) k e j a d ia n p e n t in g la ìn n y a a n t a r a la in k e p a t u h a n P e r u s a h a a n d a la m m e m e n u h i
p e r s y a r a t a n d a n k o n d is i u t a n g ( m is a ln y a r e s t r u k t u r is a s i u t a n g d a n k o n d is i d e f a u l t );
s /
j) d a la m h a i P e r u s a h a a n m e n e r b it k a n o b iig a s i k o n v e r s i t a n p a m e la lu i p e n a w a r a n u m u m ,
w a j ib d iu n g k a p k a n t u j u a n p e n e r b it a n d a n n a m a p e m b e li;
k) k o m p o n e n L ia b ilit a s d a r i o b iig a s i k o n v e r s i;
l) k e b e r a d a a n f i t u r d e r iv a t if m e le k a t ; d a n
m) p e r s y a r a t a n p e n t in g la in n y a
c. E k u it a s
E k u i t a s y a n g d a p a t d i a t r i b u s i k a n k e p a d a p e m i l i k e n t i t a s in d u k
1) M odal Sah am
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) B a g i s e t ia p j e n i s s a h a m , a n t a r a la in :
(1 ) R e k o n s ilia s i j u m la h s a h a m b e r e d a r p a d a a w a l d a n a k h i r p e r io d e ;
(2 ) H a k , k e is t im e w a a n , d a n p e m b a t a s a n y a n g m e le k a t p a d a s e t ia p j e n i s s a h a m ,
t e r m a s u k p e m b a t a s a n a t a s d iv ìd e n d a n p e m b a y a r a n k e m b a li a t a s m o d a i; d a n
(3 ) S a h a m y a n g d ic a d a n g k a n u n t u k p e n e r b it a n d e n g a n h a k o p s i d a n k o n t r a k
p e n j u a la n s a h a m , t e r m a s u k j u m la h d a n p e r s y a r a t a n ;
b) P e n j e la s a n m e n g e n a ì s if a t d a n t u j u a n s e t ia p p o s c a d a n g a n d a la m e k u it a s ;
c) S u s u n a n p e m e g a n g s a h a m d e n g a n m e n g u n g k a p k a n j u m la h le m b a r s a h a m d a n
p e r s e n t a s e k e p e m ilik a n , y a it u :
(1 ) P e m e g a n g s a h a m y a n g m e m ilik i 5 % ( lim a p e r s e r a t u s ) a t a u le b ih ;
(2 ) N a m a d ir e k t u r d a n k o m is a r is y a n g m e m ilik i s a h a m ; d a n C a ta ta n 22
v /
(3 ) P e m e g a n g s a h a m la in n y a ;
d) D a la m h a i t e r j a d i p e r u b a h a n m o d a ls a h a m d a la m p e r io d e b e r ja la n :
(1 ) K e p u tu s a n y a n g b e rh u b u n g a n d e n g a n p e ru b a h a n m o d a l sa h a m te rs e b u t,
s e p e r ti p e n g e s a h a n M e n te ri H u k u m d a n H a k A s a s i M a n u s ia , p e r s e tu ju a n
d a n / a t a u p e m b e r it a h u a n M e n t e r i t e r k a it , d a n k e p u tu sa n R a p a t U m u m
P e m e g a n g S a h a m (R U P S );
(2 ) S u m b e r p e n in g k a t a n m o d a l s a h a m , a n t a r a la in d a r i k a p it a lis a s i a g io , s a ld o la b a ,
p e n e r b it a n s a h a m b a r n d a r i P e n a w a r a n U m u m d e n g a n d a n / a t a u t a n p a H a k
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M e m e s a n E f e k T e r l e b i h D a h u lu { r i g h t i s s u e d a n p r i v a t e p l a c e m e n t ) , p e la k s a n a a n
w a r a n , s e r t a k o n v e r s i o b lig a s i; d a n
(3 ) T u j u a n p e r u b a h a n m o d a l s a h a m , a n t a r a la in d a la m r a n g k a e k s p a n s i,
p e n y e le s a ia n p in j a m a n , a t a u p e m e n u h a n k e c u k u p a n m o d a l; C a ta ta n 22
> /
e) D a la m h a i h a n y a s e b a g ia n s a h a m P e r u s a h a a n y a n g d ic a t a t k a n d i B u r s a E fe k , a g a r
d is e b u t k a n j u m la h s a h a m y a n g d ic a t a t k a n d a n y a n g t i d a k d ic a t a t k a n p a d a B u r s a
E fe k . ' ' ’
2) T a m b a h a n M o d a l D is e t o r (Additionaì Paid-in Capital)
Y a n g h a r u s d iu n g k a p k a n a n t a r a la ìn :
a) R in c ia n j u m la h t a m b a h a n m o d a l d is e t o r ; v / C a ta ta n 22
v /
b) U r a ia n s u m b e r a g io s a h a m ;
s /
c) R in c ia n b ia y a e m is i E f e k e k u it a s b e r d a s a r k a n p e n e r b it a n E f e k e k u it a s ;
d) U r a ia n m e n g e n a i s if a t d a n asai s e lis ih k u r s a t a s m o d a l d is e t o r ; s /
e) U r a ia n m e n g e n a i s if a t d a n a s a i t a m b a h a n m o d a l d is e t o r la in n y a ; > /
f) P e n g u n g k a p a n u n t u k s e lis ih n ila i t r a n s a k s i d e n g a n e n t it a s s e p e n g e n d a ii, a n t a r a la in :
(1 ) N a m a d a n p e n j e la s a n te n ta n g e n t it a s a t a u b is n is y a n g b e r k o m b in a s i;
(2 ) P e n j e la s a n m e n g e n a i h u b u n g a n s e p e n g e n d a ii d a r i e n t it a s - e n t it a s y a n g
b e r t r a n s a k s i d a n b a h w a h u b u n g a n t e r s e b u t t id a k b e r s if a t s e m e n t a r a ;
(3 ) T a n g g a l e f e k t if t r a n s a k s i;
(4 ) O p e r a s i a t a u k e g ia t a n b is n is y a n g t e la h d ip u t u s k a n u n t u k d ij u a l a t a u d ih e n t ik a n
a k ib a t k o m b in a s i b is n is t e r s e b u t ;
(5 ) K e p e m ilik a n e n t it a s a t a u b is n is y a n g d ia lih k a n s e r t a j e n i s d a n j u m la h im b a la n
y a n g t e r j a d i;
(6 ) N ila i t e r c a t a t b is n is y a n g d ik o m b in a s ik a n a t a u d ia lih k a n s e r t a s e lis ih a n t a r a n ila i
te rc a ta t t e r s e b u t d e n g a n j u m la h im b a la n y a n g d is e r a h k a n a t a u d it e r im a ; d a n
(7 ) P e n y a j ia n k e m b a li la p o r a n k e u a n g a n y a n g m e m b e r ik a n in f o r m a s i a n t a r a la ìn : > /
(a) I k h t is a r a n g k a - a n g k a la p o r a n k e u a n g a n y a n g t e la h d ila p o r k a n s e b e lu m n y a
u n t u k p e r io d e y a n g d is a j ik a n k e m b a li;
(b ) I k h t is a r j u m la h t e r c a t a t A s e t d a n L ia b ilit a s e n t it a s a t a u b is n is y a n g
d ik o m b in a s ik a n ;
(c) D a m p a k p e n y e s u a ia n k e b ij a k a n a k u n t a n s i; d a n
(d ) I k h t is a r a n g k a - a n g k a la p o r a n k e u a n g a n s e t e la h d is a j ik a n k e m b a li.
3) S e lis ih T r a n s a k s id e n g a n P ih a k N o n p e n g e n d a li
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) U r a ia n t r a n s a k s i p e r u b a h a n k e p e m ilik a n t a n p a h ila n g n y a P e n g e n d a lia n y a n g m e lip u t i:
v / C a ta ta n 22
(1 ) J e n is t r a n s a k s i d a n p e r u b a h a n p e r s e n t a s e k e p e m ilik a n ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(2 ) N a m a e n t it a s a n a k ; c la n
(3 ) N a m a p ih a k y a n g b e r t r a n s a k s i;
b) P e r h it u n g a n s e lis ih t r a n s a k s i p e r u b a h a n k e p e m ilik a n t a n p a h ila n g n y a P e n g e n d a lia n ;
dan
y
c) J u m la h y a n g d ir e a lis a s i k e la b a r u g i a t a s p e ie p a s a n in v e s t a s i p a d a s a a t h ila n g n y a
P e n g e n d a lia n . y
4) S ah am T re a su ri
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) L a ta r b e la k a n g p e m b e lia n k e m b a li s a h a m , p e ie p a s a n ,
d is e t o r ;
a ta u p e n g u ra n g a n m o d a l y
C a ta ta n 22
b) T a n g g a i a t a u p e r io d e p e r o ie h a n s e r t a j u m ia h le m b a r d a n n ila i s a h a m t r e a s u r i y a n g y
d ip e r o ie h ;
c) T a n g g a i d a n j u m la h s a h a m t r e a s u r i y a n g d ig u n a k a n s e b a g a i p e n g u r a n g a n m o d a l y
d is e t o r ;
d) T a n g g a i d a n j u m la h s a h a m t r e a s u r i y a n g d ile p a s k a n k e m b a li s e r t a s e lis ih a n t a r a y
h a r g a p e r o ie h a n d e n g a n h a r g a p e ie p a s a n s a h a m t r e a s u r i; d a n
e) A k u m u la s i j u m ia h le m b a r d a n n ila i s a h a m t r e a s u r i. y C a ta ta n 22
5) S a ld o L a b a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) A la s a n d a n j u m ia h p e n y e s u a ia n p e r io d e y a n g la lu ( j ik a a d a ) ;
b) P e r u b a h a n s a ld o la b a p a d a p e r io d e b e r s a n g k u t a n d a n p e r s e t u j u a n R U P S y a n g t e r k a it ;
y
dan
c) S a ld o la b a y a n g d it e n t u k a n p e n g g u n a a n n y a , s if a t , d a n t u j u a n s e t ia p p o s c a d a n g a n .
6) W a ra n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) j e n i s w a r a n d a n h a r g a p e la k s a n a a n d a r i m a s in g - m a s in g w a r a n ;
b) d a s a r p e n e n t u a n N ila i W a j a r w a r a n ;
c) n ila i w a r a n y a n g b e lu m d a n t id a k d ila k s a n a k a n ( k a d a lu w a r s a ) ; y
d) j u m la h w a r a n y a n g d it e r b it k a n d a n b e r e d a r s e r t a d a m p a k d ilu s in y a ; d a n
e) ik a t a n - ìk a t a n y a n g t e r k a i t d e n g a n p e n e r b ìt a n w a r a n .
7) P e n d a p a t a n K o m p r e h e n s i f L a in n y a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in k e t e r a n g a n m e n g e n a i p e r u b a h a n m a s in g - m a s in g
k o m p o n e n p e n d a p a t a n k o m p r e h e n s if la in n y a . y
Page 57
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
8) K e p e n t in g a n N o n p e n g e n d a li
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n b a g ia n p e m e g a n g s a h a m n o n p e n g e n d a li a t a s
e k u it a s m a s in g - m a s in g e n t it a s a n a k y a n g t id a k d a p a t d ia t r ib u s ik a n s e c a r a la n g s u n g a t a u v / C a ta ta n 22
t i d a k la n g s u n g p a d a e n t it a s in d u k .
d. L a b a R u g i K o m p r e h e n s if
1) P e n d a p a ta n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) J u m la h s e t ia p k a t e g o r i s ig n if ik a n d a r i p e n d a p a t a n y a n g d ia k u i s e la m a p e r io d e ,
t e r m a s u k p e n d a p a t a n y a n g b e r a s a l d a r i:
(1 ) P e n j u a la n b a r a n g ;
(2 ) P e n j u a la n j a s a ; s / C a ta ta n 24
(3 ) Bunga;
(4 ) R o y a lt i; d a n / a t a u
(5 ) D iv id e n ;
d iu n g k a p k a n s e c a r a t e r p is a h b e r d a s a r k a n p ih a k b e r e la s i d a n p ih a k k e t ig a ;
C a ta ta n 24
s /
b) R in c ia n j u m la h d a r i k e lo m p o k p r o d u k / j a s a u t a m a ;
c) N a m a p ih a k p e m b e li d a n j u m la h n ila i p e n j u a la n y a n g m e le b ih i 1 0 % ( s e p u lu h
s /
p e rs e ra tu s ) d a ri p e n d a p a ta n ;
d) J u m la h p e n d a p a t a n y a n g b e r a s a l d a r i p e r t u k a r a n b a r a n g a t a u j a s a y a n g t e r c a k u p
n/
d a ia m s e t ia p k a t e g o r i s ig n if ik a n d a r i p e n d a p a t a n ( j ik a a d a ) , y a n g d iu n g k a p k a n t e r p is a h
b e r d a s a r k a n p ih a k b e r e la s i d a n p ih a k k e t ig a ;
e) K h u s u s u n t u k k o n t r a k k o n s t r u k s i, d iu n g k a p k a n a n t a r a la in :
(1 ) P e n d a p a t a n k o n t r a k k o n s t r u k s i: v /
(a) J u m la h p e n d a p a t a n k o n t r a k y a n g d ia k u i s e b a g a i p e n d a p a t a n d a ia m p e r io d e
b e r j a la n ;
(b ) M e lo d e y a n g d ig u n a k a n u n t u k m e n e n t u k a n p e n d a p a t a n k o n t r a k y a n g d ia k u i
d a ia m p e r io d e b e r j a la n ; d a n
(c) M e t o d e y a n g d ig u n a k a n u n t u k m e n e n t u k a n t a h a p p e n y e le s a ia n k o n t r a k ;
(2 ) P e k e r ja a n d a ia m p r o s e s p e n y e le s a ia n p a d a t a n g g a l a k h i r p e r io d e p e la p o r a n :
(a) J u m la h a g r e g a t b ia y a y a n g t e r j a d i d a n la b a / r u g i y a n g d ia k u i s a m p a i t a n g g a l
p e la p o r a n ;
(b ) J u m la h u a n g m u k a y a n g d it e r im a ; d a n
(c) J u m la h r e t e n s i;
(3 ) J u m la h t a g ih a n d a n u t a n g b r u t o k e p a d a p e m b e r i k e r ja , m a s in g - m a s in g s e b a g a i
A s e t d a n L ia b ilit a s ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
f) D a la m h a i P e r u s a h a a n m e m ilik i t r a n s a k s i h u b u n g a n k e a g e n a n , d iu n g k a p k a n s e c a r a
t e r p is a h , a n t a r a la in :
(1 ) P e n j u a la n b ia s a d a n p e n j u a la n d a r i h u b u n g a n k e a g e n a n ;
(2 ) P e n d a p a t a n k o m is i y a n g d ip e r o le h P e r u s a h a a n s e b a g a i a g e n d a r i t r a n s a k s i
k e a g e n a n d e n g a n p e n d a p a t a n ia ìn n y a ; d a n
n/
(3 ) P e r in c ìa n d a r i k o m p o n e n p e n d a p a t a n n e t o y a n g d ip e r o le h P e r u s a h a a n s e b a g a i
p r in s ìp a l d a r i t r a n s a k s i k e a g e n a n , y a n g a n t a r a la in t e r d ir i d a r i:
(a) P e n d a p a ta n b ru to ;
(b ) R e t u r / r a b a t / d is k o n t e r k a it ; d a n
(c) T o ta l p e n d a p a ta n n e to .
2) K h u s u s I n d u s t r i y a n g T a r ifn y a D ia t u r o le h R e g u ia t o r
K e te n tu a n T a r if
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) D a s a r k e t e n t u a n t a r if ;
b) O b j e k a t a u a k t iv it a s y a n g d ik e n a k a n t a r if ; s /
c) M a s a b e r la k u t a r if ;
d) B e s a r a n t a r if ; d a n
e) P e r j a n j ia n la in y a n g t e r k a it .
3) K h u s u s I n d u s t r i p e m h ia y a a n
R ìn c ia n j u m la h b e r d a s a r k a n k e lo m p o k p r o d u k / j a s a u t a m a a n t a r a la in :
a) P e n d a p a t a n p e m b ia y a a n k o n s u m e n ; s /
b) P e n d a p a t a n a n j a k p iu t a n g ; d a n
c) P e n d a p a ta n se w a .
4) K h u s u s I n d u s t r i R u m a h S a k it
T e r d ir i d a ri:
J a s a p e la y a n a n m e d is , j a s a p e n u n j a n g ia in n y a , j a s a d o k t e r , r a w a t in a p , r a w a t j a ia n d a n
p e n u n j a n g m e d is ,
R ìn c ia n p e n g u r a n g p e n d a p a t a n , a n t a r a la in :
v /
a) R e s t it u s i;
b) S u b s id i t i d a k m a m p u ; d a n n/
C a ta ta n 24
c) S e lis ih p e r h it u n g a n k la im . v /
5) K h u su s In d u stri T ra n sp o rta si
n/
R in c ia n j u m la h d a r i k e lo m p o k p r o d u k / j a s a u t a m a a n t a r a la in :
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
a) R in c ia n p e n d a p a t a n b e r s ih j a s a t r a n s p o r t a s i;
b) R in c ia n p e n d a p a t a n u s a h a d a r i j a s a p e n y e w a a n a la t t r a n s p o r t a s ì;
c) R in c ia n p e n d a p a t a n u s a h a d a r i j a s a e k s p e d is i;
d) R in c ia n p e n d a p a t a n u s a h a d a r i k e a g e n a n ; d a n
> /
e) R in c ia n p e n d a p a t a n d ìp is a h k a n s e s u a i d e n g a n j e n is n y a a r m a d a ( b u s , t a k s i, f e r i, t a n k e r
d a n p e s a w a t u d a r a ) d e n g a n k e t e n t u a n m e m is a h k a n a t a s d a s a r k e p e m ilik a n a r m a d a
te rs e b u t.
6) K h u s u s I n d u s t r i T e le k o m u n ik a s i
R in c ia n p e n d a p a t a n u s a h a a n t a r a la in p e n d a p a t a n u s a h a j a s a in t e r k o n e k s i, j a s a
t e le k o m u n ik a s i s e n d ir i, j a s a t e le k o m u n ik a s i y a n g d ila k s a n a k a n m e la lu i k e r j a s a m a d e n g a n s /
p ih a k la in .
7) K h u s u s I n d u s t r i A s u r a n s i:
P e n d a p a ta n P re m i
Y a n g h a r u s d iu n g k a p k a n a n t a r a ia in r in c ia n d a n j u m la h b e r d a s a r k a n k e io m p o k p r e m i b r u t o ,
p r e m i r e a s u r a n s i, d a n p e n u r u n a n ( k e n a ik a n ) p r e m i y a n g b e lu m m e r u p a k a n p e n d a p a t a n v /
u n t u k s e t ia p j e n i s a s u r a n s i.
C a t a t a n : m e n y e s u a ik a n d e n g a n P S A K y a n g b e r la k u ( P S A K 3 6 d a n 6 2 )
8) K h u s u s I n d u s t r i J a la n T o l:
P e n d a p a ta n
Y a n g h a r u s d iu n g k a p k a n a n t a r a ia in :
a) P e n j u a la n m e lip u t i r in c ia n p e n d a p a t a n j a s a t o l s e n d ir i, r in c ia n p e n d a p a t a n j a s a ia in ,
d a n r in c ia n p e n d a p a t a n k e r j a s a m a o p e r a s i; v /
b) J ìk a p e r u s a h a a n m e m ilik i h a k p e n y e le n g g a r a a n s e j u m la h r u a s j a la n t o l, m a k a
p e n d a p a t a n u s a h a u n t u k s e t ia p r u a s j a l a n to l t e r s e b u t h a r u s d iu n g k a p k a n .
9) K h u su s In d u stri P e rb a n k a n
P e n d a p a ta n B u n g a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
P e n d a p a t a n b u n g a , y a n g d a p a t t e r d ir i d a r i d a n t id a k t e r b a t a s p a d a :
a) O b lig a s i P e m e r in t a h ;
v /
b) K r e d it , d e n g a n p e n g u n g k a p a n t a m b a h a n u n t u k p r o v is i d a n k o m is i y a n g d ìa k u i;
c) E fe k -e fe k ; d a n
d) P e n e m p a t a n p a d a B a n k I n d o n e s ia d a n B a n k la in .
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
10) B e b a n P o k o k P e n j u a la n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) U n t u k p e r u s a h a a n m a n u f a k t u r , d iu n g k a p k a n b e b a n p o k o k p r o d u k s i y a n g d ir in c i :
(1 ) B ia y a b a h a n b a k u ;
C a ta ta n 25
(2 ) B ia y a t e n a g a k e r j a ; d a n > /
(3 ) B ia y a o v e r h e a d
d it a m b a h d a n d ik u r a n g i s a ld o a w a l d a n a k h ir p e r s e d ia a n ;
C a ta ta n 25
b) N a m a p ih a k p e n j u a l d a n n ila i p e m b e lia n y a n g m e le b ih i 1 0 % ( s e p u lu h p e r s e r a t u s ) d a r i v /
p e n d a p a ta n ; da n
U n t u k in d u s t r i j a s a , d iu n g k a p k a n b e b a n p o k o k b e r d a s a r k a n p a d a j a s a y a n g d ij u a l. C a ta ta n 25
c) v /
11) K h u s u s I n d u s t r i R u m a h S a k it
B e b a n D e p a r t e m e n t a lis a s i/ B e b a n O p e r a s io n a l
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in , r in c ia n b e b a n d e p a r t e m e n t a lìs a s i:
a) Beban bahan;
b) B e b a n j a s a p e la y a n a n ;
c) B e b a n p e g a w a i;
d) B e b a n p e n y u s u t a n s a r a n a m e d is ; v / C a ta ta n 25
e) B e b a n p e m e lih a r a a n s a r a n a ;
f) B e b a n a s u r a n s i;
g) B e b a n la n g g a n a n d a y a d a n j a s a ;
h) B e b a n d e p r e s ia s i.
12) K h u s u s I n d u s t r i A s u r a n s i:
a) B e b a n K l a im A s u r a n s i K e r u g ia n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n d a n j u m la h b e r d a s a r k a n k e lo m p o k k la im
v /
b r u t o , k la im r e a s u r a n s i, d a n k e n a ik a n ( p e n u r u n a n ) e s t im a s i k la im r e t e n s i s e n d ir i u n t u k
s e t ia p j e n i s a s u r a n s i.
b) B e b a n K l a im A s u r a n s i J iw a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
> /
R in c ia n d a n j u m la h b e b a n m e n u r u t j e n i s k la im d a n m a n f a a t , d ia n t a r a n y a : k la im j a t u h
t e m p o , k la im n ila i t u n a i, d a n k la im k e m a t ia n .
c) K o m is i N e to
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n d a n j u m la h b e r d a s a r k a n k e lo m p o k
s /
p e n d a p a t a n k o m is i d a n b e b a n k o m is i u n t u k s e t ia p j e n i s a s u r a n s i.
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
d) H a s il I n v e s t a s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n d a n j u m la h m e n u r u t j e n i s in v e s t a s i. s /
13) K h u s u s I n d u s t r i P e r h o t e la n
B e b a n D e p a r t e m e n t a lis a s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) R in c ia n j u m la h u n s u r - u n s u r b e b a n d e p a r t e m e n t a lis a s i;
s /
b) G a j i d a n b e b a n p e g a w a i la in n y a ; d a n
c) R in c ia n j u m la h u n s u r - u n s u r b e b a n d e p a r t e m e n la in n y a .
14) B eban U saha
Y a n g h a r u s d iu n g k a p k a n r in c ia n s if a t b e b a n b e r d a s a r k a n k a t e g o r i f u n g s in y a , y a it u a n t a r a
la in : > / C a ta ta n 26
a) B e b a n p e n j u a la n ;
b) B e b a n d is t r ib u s i; d a n
c) B e b a n u m u m d a n a d m in is t r a s i.
15) K h u su s In d u stri P e rb a n k a n
a) Beban Bunga
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n j u m la h b e b a n b u n g a b e r d a s a r k a n k e lo m p o k
p r o d u k / ja s a u ta m a .
s /
b) B e b a n P r o v is i d a n K o m is i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n j u m la h b e b a n b e b a n p r o v is i d a n k o m is i
b e r d a s a r k a n k e lo m p o k p r o d u k / j a s a u t a m a .
16) K h u s u s I n d u s t r i P e m b ia y a a n
B e b a n K e r u g i a n P e n u r u n a n N ila i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in j u m la h b e b a n k e r u g ia n p e n u r u n a n n ila i u n t u k m a s in g - v /
m a s in g a k u n P iu t a n g P e m b ia y a a n K o n s u m e n , T a g ih a n A n j a k P iu t a n g , d a n P iu t a n g S e w a
P e m b ia y a a n .
17) P e n d a p a t a n d a n B e b a n L a in n y a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) r in c ia n d a n j u m la h P e n d a p a t a n la in n y a . C a ta ta n 27
v /
b) r in c ia n d a n j u m la h B e b a n la in n y a . s / C a ta ta n 27
c) U n t u k B ia y a K e u a n g a n , m e lip u t i :
(1 ) b ia y a p in j a m a n m e lip u t i:
Page 62
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(a) b e b a n k e u a n g a n y a n g d ih it u n g d e n g a n m e n g g u n a k a n m e t o d e s u k u b u n g a
e f e k t if ; n/
(b ) b e b a n k e u a n g a n d a la m s e w a p e m b ia y a a n y a n g d ia k u i s e s u a i S A K y a n g n /
b e r la k u ; d a n
(c) s e lis ih k u r s y a n g b e r a s a l d a r i p in j a m a n d a la m m a t a u a n g a s in g s e p a n j a n g s /
s e lis ih k u r s t e r s e b u t d ip e r la k u k a n s e b a g a i p e n y e s u a ia n t e r h a d a p b u n g a ;
(2 ) b ia y a k e u a n g a n la in n y a y a n g t e r j a d i d a r i t r a n s a k s i in s t r u m e n k e u a n g a n m e lip u t i:
(a) r u g i p e n u r u n a n n ila i d a r i k u o t a s i a t a s in v e s t a s i t e r s e d ia u n t u k d ij u a l;
v /
(b ) r u g i n e t o d a r i in s t r u m e n k e u a n g a n y a n g d ia k u i p a d a N ila i W a j a r m e ia iu i la b a
r u g i; d a n
(c) a m o r t is a s i p r e m i/ d ìs k o n t o k o n t r a k b e r j a n g k a y a n g b e r t u j u a n u n t u k lin d u n g
n ila i.
d) U n t u k B a g ia n L a b a R u g i d a r i E n t it a s A s o s ia s i d a n / a t a u V e n t u r a B e r s a m a m e lip u t i :
(1 ) b a g ia n la b a r u g i d a r i m a s in g - m a s in g e n t it a s a s o s ia s i d a n / a t a u V e n t u r a B e r s a m a
y a n g d ic a t a t d e n g a n m e n g g u n a k a n m e t o d e e k u it a s ; d a n n/
(2 ) b a g ia n la b a r u g i d a r i e n t it a s a s o s ia s i d a r i o p e r a s i y a n g d ih e n t ik a n , y a n g
d iu n g k a p k a n s e c a r a t e r p is a h .
18) K h u s u s In d u stri P e rb a n k a n
a) Beban Penyisihan Penurunan Nilai a tas A se t Keuangan
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n j u m la h b e r d a s a r k a n j e n i s a s e t k e u a n g a n .
b) K e u n tu n g a n ( K e r u g ia n ) d a r i k e n a ik a n ( p e n u r u n a n ) n ila i s u r a t - s u r a t b e r h a r g a
d a n O b lig a s i R e k a p it a lis a s i P e m e r in ta h
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n j u m la h b e r d a s a r k a n j e n is . > /
c) Keuntungan (K erugian) Penjualan Surat-surat Berharga dan O bligasi Rekapitalisasi
Pem erintah
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in r in c ia n j u m l a h b e r d a s a r k a n j e n is .
19) P e n d a p a ta n K o m p r e h e n s if L a in
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) p e r u b a h a n d a la m s u r p lu s r e v a iu a s i A s e t T e t a p m a u p u n A s e t T a k b e rw u ju d ; s /
s / C a ta ta n 20
b) k e u n t u n g a n d a n k e r u g ia n a k t u a r ia l a t a s p r o g r a m m a n f a a t p a s t i;
c) s e lis ih k u r s k a r e n a p e n j a b a r a n la p o r a n k e u a n g a n ; s /
d) k e u n t u n g a n ( k e r u g ia n ) d a r i a s e t k e u a n g a n t e r s e d ia u n t u k d ij u a l; v /
e) b a g ia n e f e k t if d a r i k e u n t u n g a n d a n k e r u g ia n in s t r u m e n lin d u n g n ila i d a la m r a n g k a
lin d u n g n ila i a r u s k a s ; d a n > /
b a g ia n p e n d a p a t a n k o m p r e h e n s if la in d a r i e n t it a s a s o s ia s i d a n / a t a u V e n t u r a B e r s a m a .
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
20) P a j a k P e n g h a s i la n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) k o m p o n e n b e b a n ( p e n g h a s ila n ) p a j a k y a n g t e r d ir i d a ri :
(1 ) b e b a n ( p e n g h a s ila n ) p a j a k k in i;
(2 ) p e n y e s u a ia n y a n g d ia k u i p a d a p e r io d e a t a s p a j a k k in i y a n g b e r a s a l d a r i p e r io d e
la lu ;
(3 ) j u m la h b e b a n ( p e n g h a s ila n ) p a j a k t a n g g u h a n y a n g b e r a s a l d a r i p e r b e d a a n
t e m p o r e r d a n p e m b a lik a n n y a ;
(4 ) j u m la h b e b a n ( p e n g h a s ila n ) p a j a k t a n g g u h a n t e r k a it d e n g a n p e r u b a h a n t a r lf
p a ja k a ta u p e n e ra p a n p e r a tu ra n p e r p a ja k a n y a n g b a ru ; C a ta ta n 14
n/
(5 ) j u m la h m a n f a a t y a n g b e ra sa l d a r i r u g i p a j a k y a n g t id a k d ia k u i s e b e lu m n y a
a t a u p e r b e d a a n t e m p o r e r s u a t u p e r io d e la lu y a n g d ig u n a k a n u n t u k m e n g u r a n g i
b e b a n p a j a k k in i d a n b e b a n p a j a k t a n g g u h a n ;
(6 ) b e b a n p a j a k t a n g g u h a n y a n g d is e b a b k a n o le h p e n u r u n a n a t a u p e m b a lik a n
p e n u r u n a n s e b e lu m n y a a t a s a s e t p a j a k t a n g g u h a n ; d a n
(7 ) j u m la h b e b a n ( p e n g h a s ila n ) t e r k a it d e n g a n p e r u b a h a n k e b ìj a k a n a k u n t a n s i d a n
k e s a la h a n y a n g d ip e r h it u n g k a n d a la m la p o r a n la b a r u g i k o m p r e h e n s if ,
d ik a r e n a k a n t id a k d a p a t d ip e r la k u k a n s e c a r a r e t r o s p e k t if ;
b) a g r e g a t p a j a k k in i d a n p a j a k t a n g g u h a n t e r k a it d e n g a n t r a n s a k s i y a n g d ib e b a n k a n s /
a t a u d ik r e d it k a n la n g s u n g k e e k u it a s ;
c) j u m la h p a j a k p e n g h a s ila n t e r k a it d e n g a n s e t ia p k o m p o n e n p e n d a p a t a n k o m p r e h e n s if
> /
la in , k e c u a li u n t u k b a g ia n p e n d a p a t a n k o m p r e h e n s if la in d a r i e n t it a s a s o s ia s i
d a n /a ta u V e n tu ra B e rsa m a ;
d) p e n j e la s a n h u b u n g a n a n t a r a b e b a n ( p e n g h a s ila n ) p a j a k d a n la b a a k u n t a n s i d a la m
s a t u a t a u k e d u a b e n t u k b e r ik u t in i:
(1 ) r e k o n s ilia s i a n t a r a b e b a n ( p e n g h a s ila n ) p a j a k d a n h a s il p e r k a lia n la b a a k u n t a n s i
d e n g a n t a r i f p a j a k y a n g b e r la k u , d e n g a n m e n g u n g k a p k a n d a s a r p e r h it u n g a n C a ta ta n 14
n/
t a r i f p a j a k y a n g b e r la k u ; a t a u
(2 ) r e k o n s ilia s i a n t a r a t a r i f p a j a k e f e k t if r a t a - r a t a d a n t a r i f p a ja k y a n g b e r la k u ,
d e n g a n m e n g u n g k a p k a n d a s a r p e r h it u n g a n t a r i f p a j a k y a n g b e r la k u ;
e) p e n j e la s a n m e n g e n a i p e r u b a h a n t a r i f p a j a k y a n g b e r la k u d a n p e r b a n d in g a n d e n g a n
n/ C a ta ta n 14
t a r i f p a j a k y a n g b e r la k u p a d a p e r io d e a k u n t a n s i s e b e lu m n y a ;
f) j u m ia h ( d a n b a t a s w a k t u p e n g g u n a a n , j ik a a d a ) p e r b e d a a n t e m p o r e r y a n g dapat
d ik u r a n g k a n d a n r u g i p a j a k b e lu m d ik o m p e n s a s i y a n g t id a k d ia k u i s e b a g a i a s e t p a ja k > /
t a n g g u h a n d a la m la p o r a n k e u a n g a n ;
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
g) j u m la h a g r e g a t p e r b e d a a n t e m p o r e r y a n g t e r k a it d e n g a n in v e s t a s i p a d a e n t it a s a n a k ,
c a b a n g , e n t it a s a s o s ia s i, d a n b a g ia n p a r t is ip a s i d a la m V e n t u r a B e r s a m a a t a s lia b ilit a s v /
p a j a k t a n g g u h a n y a n g b e lu m d ia k u i;
h) r e k o n s ilia s i f is k a l d a n p e r h it u n g a n b e b a n p a j a k k in i d e n g a n c a r a s e b a g a i b e r ik u t :
(1 ) la b a s e b e lu m p a j a k m e n u r u t a k u n t a n s i;
C a ta ta n 14
(2 ) d it a m b a h / d ik u r a n g i k o r e k s i p o s it if a t a u n e g a t if ( d ir in c i) ; d a n n/
(3 ) la b a k e n a p a ja k ;
i) p e r h it u n g a n b e b a n d a n lia b ilit a s p a j a k k in i d e n g a n m e n e r a p k a n t a r i f p a j a k s e s u a i C a ta ta n 14
n /
d e n g a n k e t e n t u a n p e r u n d a n g - u n d a n g a n p a j a k y a n g b e r la k u ;
j) p e rn y a ta a n b a h w a la b a k e n a p a j a k h a s il r e k o n s ilia s i m e n j a d i d a s a r d a la m p e n g is ia n
S P T T a h u n a n PPh B ad a n ; s / C a ta ta n 14
k) s e t ia p j e n i s p e r b e d a a n t e m p o r e r d a n s e t ia p j e n i s r u g i p a j a k y a n g b e lu m
d ik o m p e n s a s i: s / C a ta ta n 14
(1 ) j u m la h a s e t d a n lia b ilit a s p a j a k t a n g g u h a n y a n g d ia k u i p a d a la p o r a n p o s is i
k e u a n g a n u n t u k p e r io d e s a j ia n ; d a n
(2 ) j u m l a h b e b a n ( p e n g h a s iia n ) p a j a k t a n g g u h a n y a n g d ia k u i d a la m ia b a r u g i,
a p a b ila j u m ia h t e r s e b u t t id a k t e r iih a t d a r i p e r u b a h a n j u m la h a s e t a t a u lia b ilit a s
p a j a k t a n g g u h a n y a n g d ia k u i d a la m la p o r a n p o s is i k e u a n g a n ;
i) b e b a n p a j a k t e r k a it d e n g a n o p e r a s i y a n g d ih e n t ik a n :
(1 ) k e u n t u n g a n a t a u k e r u g ia n a t a s p e n g h e n t ia n ; d a n
n/
(2 ) la b a r u g i d a r i k e g ia t a n n o r m a l a t a s o p e r a s i y a n g d ih e n t ik a n s e la m a p e r io d e ,
b e r s a m a d e n g a n j u m la h t e r k a it u n t u k s e t ia p p e r io d e s a jia n ;
m) j u m la h k o n s e k u e n s i p a j a k p e n g h a s iia n a t a s d iv id e n kep ad a pem eg an g sah am
P e r u s a h a a n y a n g d iu s u lk a n a t a u d iu m u m k a n s e b e lu m L a p o r a n K e u a n g a n D io t o r is a s i s /
u n t u k T e r b it n a m u n t id a k d ia k u i s e b a g a i L ia b ilit a s d a la m la p o r a n k e u a n g a n ;
n) u r a ia n j u m la h p e r u b a h a n p a d a j u m la h p e n g a k u a n u n t u k a s e t p a j a k t a n g g u h a n
p r a a k u is is i a p a b ila P e r u s a h a a n a d a la h p ih a k p e n g a k u is is i d a la m s u a t u k o m b in a s i n/
b is n is ;
o) p e r is t iw a a t a u p e r u b a h a n k e a d a a n y a n g m e n y e b a b k a n m a n f a a t p a j a k t a n g g u h a n
w a j ib d ia k u i a p a b ila m a n f a a t p a j a k t a n g g u h a n y a n g d ip e r o le h d a r i k o m b in a s i b is n is v /
t id a k d ia k u i p a d a t a n g g a l a k u is is i t e t a p i d ia k u i s e t e la h t a n g g a l a k u is is i; d a n
P) j u m la h a s e t p a j a k t a n g g u h a n d a n a la s a n a t a u b u k t i y a n g m e n d u k u n g p e n g a k u a n a t a s
a s e t p a j a k t a n g g u h a n , a p a b ila :
v / C a ta ta n 14
(1 ) p e n g g u n a a n a s e t p a j a k t a n g g u h a n b e r g a n t u n g p a d a k o n d is i la b a k e n a p a j a k
m e n d a t a n g le b ih b e s a r d a r i la b a p e m b a lik a n p e r b e d a a n t e m p o r e r k e n a p a j a k
y a n g t e la h a d a ; d a n
(2 ) e n t it a s m e n q a la m i k e r u g ia n p a d a p e r io d e k in i a t a u p e r io d e s e b e lu m n y a y a n g
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
m e n g a k ib a t k a n d ia k u in y a a s e t p a j a k t a n g g u h a n t e r k a it .
21) L a b a ( R u g i) p e r S a h a m D a s a r d a n D ilu s ia n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a ) j u m la h y a n g d ig u n a k a n s e b a g a i p e m b ila n g d a la m p e n g h it u n g a n la b a p e r s a h a m d a s a r
d a n d ilu s ia n , d a n r e k o n s ilia s i j u m la h t e r s e b u t t e r h a d a p la b a a t a u r u g i y a n g d a p a t
D atata n 22
d ia t r ib u s ik a n k e p a d a e n t it a s in d u k u n t u k p e r io d e t e r s e b u t . R e k o n s ilia s i t e r s e b u t v/
m e n c a k u p d a m p a k in d iv id u a i d a r i s e t ia p je n is in s t r u m e n y a n g m e m p e n g a r u h i la b a p e r
saham ;
b ) j u m la h r a t a - r a t a t e r t im b a n g s a h a m b ia s a y a n g d ig u n a k a n s e b a g a i p e n y e b u t d a la m
p e n g h it u n g a n la b a p e r s a h a m d a s a r d a n d ilu s ia n , d a n r e k o n s ilia s i p e n y e b u t t e r s e b u t .
v/ C a ta ta n 22
R e k o n s ilia s i t e r s e b u t m e n c a k u p d a m p a k in d iv id u a i d a r i s e t ia p je n is in s t r u m e n y a n g
m e m p e n g a r u h i la b a p e r s a h a m ;
c) in s t r u m e n ( t e r m a s u k s a h a m y a n g d a p a t d it e r b it k a n s e c a r a k o n t in j e n ) y a n g b e r p o t e n s i
m e n d ilu s i la b a p e r s a h a m d a s a r d i m a s a d e p a n , n a m u n t id a k d im a s u k k a n d a la m v /
p e n g h it u n g a n la b a p e r s a h a m d ilu s ia n k a r e n a in s t r u m e n t e r s e b u t b e r s if a t a n t id ilu t if
u n t u k p e r io d e s a j ia n ;
d) p e n j e la s a n t r a n s a k s i s a h a m b ia s a a t a u t r a n s a k s i in s t r u m e n b e r p o t e n s i s a h a m b ia s a ,
s e la ìn y a n g d ih it u n g s e s u a i d e n g a n S A K y a n g b e r la k u , y a n g t e r j a d i s e t e ia h p e r io d e
p e la p o r a n d a n a k a n s e c a r a s ig n if ik a n m e n g u b a h j u m la h s a h a m b ia s a a t a u in s t r u m e n s / C a ta ta n 22
b e r p o t e n s i s a h a m b ia s a y a n g b e r e d a r p a d a a k h i r p e r io d e t e r s e b u t s e a n d a in y a t r a n s a k s i
d im a k s u d t e r j a d i s e b e lu m a k h i r p e r io d e p e la p o r a n ; d a n
e) la b a p e r s a h a m d a s a r d a n d ilu s ia n u n t u k o p e r a s i y a n g d ih e n t ik a n . v /
22) T r a n s a k s i P ih a k B e r e la s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) P e n g u n g k a p a n m e n g e n a i t r a n s a k s i a t a u s a ld o d e n g a n p ih a k b e r e la s i, y a n g
j u m la h n y a :
(1 ) le b ih d a r i R p 1 . 0 0 0 . 0 0 0 . 0 0 0 , 0 0 ( s a t u m ilìa r r u p ia h ) u n t u k t r a n s a k s i d e n g a n C a ta ta n 28
> /
o r a n g a t a u a n g g o t a k e lu a r g a t e r d e k a t ; d a n / a t a u
(2 ) le b ih d a r i 0 , 5 % ( n o i k o m a lim a p e r s e r a t u s ) d a r i m o d a l d is e t o r u n t u k t r a n s a k s i
d e n g a n e n t it a s b e r e la s i.
b) t e r k a it d e n g a n t r a n s a k s i d e n g a n o r a n g a t a u a n g g o t a k e lu a r g a t e r d e k a t m e lip u t i C a ta ta n 28
n a m a , s if a t d a n h u b u n g a n d e n g a n p ih a k b e r e la s i s e r t a in f o r m a s i t e n t a n g t r a n s a k s i s/
d a n s a ld o d e n g a n p ih a k d im a k s u d ;
c) t e r k a it d e n g a n t r a n s a k s i d e n g a n e n t it a s b e r e la s i m e lip u t i s if a t d a n h u b u n g a n d e n g a n
p ih a k - p ih a k b e r e la s i s e r t a in f o r m a s i m e n g e n a i t r a n s a k s i d a n s a ld o , t e r m a s u k > / C a ta ta n 28
k o m it m e n , y a n g d ip e r lu k a n u n t u k m e m a h a m i p o t e n s i d a m p a k h u b u n g a n t e r s e b u t
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
d a la m la p o r a n k e u a n g a n , p a lin g k u r a n g :
(1 ) j u m la h t r a n s a k s i b e s e r t a p e r s e n t a s e n y a t e r h a d a p t o t a l p e n d a p a t a n d a n b e b a n
t e r k a it ;
(2 ) j u m la h s a ld o b e s e r t a p e r s e n t a s e n y a t e r h a d a p t o t a l A s e t a t a u L ia b ilit a s ,
t e r m a s u k k o m it m e n , d a n :
(a) p e r s y a r a t a n d a n k e t e n t u a n n y a , t e r m a s u k a p a k a h t e r d a p a t j a m in a n , d a n
s if a t im b a la n y a n g a k a n d ib e r ik a n , u n t u k p e n y e le s a ia n ; d a n
(b ) r in c ia n g a r a n s ì y a n g d ib e r ik a n a t a u d it e r im a ;
(3 ) j u m la h c a d a n g a n k e r u g ia n p e n u r u n a n n ila i, b e b a n c a d a n g a n k e r u g ia n
p e n u r u n a n n ila i s e c a r a in d iv id u a i d a n k o ie k t if , d a n p e n g h a p u s a n p iu t a n g t e r k a it
d e n g a n j u m la h s a ld o p iu t a n g u s a h a d a n p iu t a n g p ih a k b e r e la s i n o n - u s a h a ; d a n
(4 ) a la s a n d a n d a s a r p e m b e n t u k a n c a d a n g a n k e r u g ia n p e n u r u n a n n ila i, j ik a
d iia k u k a n p e m b e n t u k a n ;
d) pengungkapan y a n g d is y a r a t k a n s e b a g a im a n a d im a k s u d d a la m h u r u f a ) d a n b)
d iia k u k a n s e c a r a t e r p is a h u n t u k m a s in g - m a s in g k a t e g o r i b e r ik u t : C a ta ta n 28
v /
(1 ) e n t it a s in d u k ;
(2 ) e n t it a s d e n g a n p e n g e n d a iia n b e r s a m a a t a u P e n g a r u h S ig n if ik a n t e r h a d a p
e n t it a s ;
(3 ) e n t it a s a n a k ;
(4 ) e n t it a s a s o s ìa s i;
(5 ) V e n t u r a B e r s a m a d im a n a e n t it a s m e r u p a k a n v e n t u r e r ;
(6 ) p e r s o n il m a n a j e m e n k u n c i d a r i e n t it a s p e la p o r a t a u e n t it a s in d u k n y a ; d a n
(7 ) p ih a k - p ih a k b e r e la s i la in n y a .
e) s e lu r u h k o m p e n s a s i y a n g d ib e r ik a n k e p a d a m a s in g - m a s in g a n g g o t a a t a u k e lo m p o k
d ir e k s i, k o m is a r is , p e m e g a n g s a h a m u t a m a y a n g j u g a s e b a g a i k a r y a w a n , d a n s /
m a n a j e m e n k u n c i la in n y a u n t u k m a s in g - m a s in g k a t e g o r i b e r ik u t :
(1) im b a la n k e r j a j a n g k a p e n d e k ;
(2) im b a la n p a s c a k e r j a ;
(3) im b a la n k e r j a j a n g k a p a n ja n g la in n y a ;
(4) p e s a n g o n p e m u tu s a n k o n t r a k k e r ja ; d a n
(5) p e m b a y a r a n b e r b a s is s a h a m .
f) u n t u k e n t it a s b e r e la s i d e n g a n p e m e r in t a h :
(1 ) nam a e n t it a s b e r e la s i d e n g a n p e m e r in t a h d a n s if a t h u b u n g a n n y a d e n g a n
n/
P e ru s a h a a n ;
Page 67
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
(2) s if a t d a n j u m la h s e t ia p t r a n s a k s i y a n g s e c a r a in d iv id u a i s ig n if ik a n ; d a n
(3) u n t u k t r a n s a k s i la in n y a y a n g s e c a r a k o le k t if , t e t a p i t id a k s e c a r a in d iv id u a i,
s ig n if ik a n , in d ik a s i s e c a r a k u a n t it a t if a t a u k u a lit a t if a t a s lu a s n y a t r a n s a k s i
te rs e b u t.
23) A s e t d a n L ia b ilit a s d a latri M a ta U a n g A s in g
a) M a t a u a n g a s in g y a n g d im a k s u d a d a la h m a t a u a n g s e la in m a t a u a n g f u n g s io n a l.
v/
b) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
v/
(1) r in c ia n a s e t d a n lia b ilit a s m o n e t e r d a la m m a t a u a n g a s in g s e r t a e k u iv a le n n y a
d a la m m a t a u a n g f u n g s io n a l;
(2) p o s is i n e t o d a r i a s e t d a n lia b ilit a s m o n e t e r d a la m m a t a u a n g a s in g ;
(3) r in c ia n k o n t r a k v a lu t a b e r j a n g k a d a n e k u iv a le n d a la m m a t a u a n g f u n g s io n a l;
(4) j u m la h s e lis ih k u r s y a n g d ia k u i d a la m la b a r u g i, k e c u a li u n t u k s e lis ih k u r s y a n g
t im b u l p a d a in s t r u m e n k e u a n g a n y a n g d iu k u r p a d a n ila i w a j a r m e la lu i la b a r u g i;
dan
(5) s e lis ih k u r s n e t o d ia k u i d a la m p e n d a p a t a n k o m p r e h e n s if la in d a n d ia k u m u la s ik a n
d a ia m k o m p o n e n e k u it a s y a n g t e r p is a h , s e r t a r e k o n s ilia s i s e lis ih k u r s t e r s e b u t
p a d a a w a i d a n a k h i r p e r io d e .
24) P e n u r u n a n N ila i A s e t N o n k e u a n g a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) u n t u k s e t ia p r u g i p e n u r u n a n n ila i y a n g d ia k u i a t a u d ib a lik s e la m a p e r io d a t e r t e n t u
u n t u k s u a t u a s e t in d iv id u a i, t e r m a s u k g o o d w i l l a t a u s u a t u u n it p e n g h a s il k a s : x/
(1) p e r is t iw a d a n k o n d is i y a n g m e n g in d ik a s ik a n p e n g a k u a n a t a u p e m b a lik a n r u g i
p e n u r u n a n n ila i;
(2) j u m la h r u g i p e n u r u n a n n ila i y a n g d ia k u i d a la m la b a r u g i s e la m a p e r io d e t e r s e b u t
d a n u n s u r la p o r a n la b a r u g i k o m p r e h e n s if y a n g d id a la m n y a t e r c a k u p ru g i
p e n u r u n a n n ila i;
(3) j u m la h p e m b a lik a n r u g i p e n u r u n a n n ila i y a n g d ia k u i d a la m la b a r u g i s e la m a
p e r io d e t e r s e b u t d a n u n s u r la p o r a n la b a r u g i k o m p r e h e n s if y a n g d i d a ia m n y a
t e r c a k u p r u g i p e n u r u n a n n ila i y a n g d ib a lik ;
(4) g o o d w i l l y a n g t e l a l i d ia k u i r u g i p e n u r u n a n n ila in y a ;
(5) j u m la h r u g i p e n u r u n a n n ila i a t a s a s e t r e v a lu a s ia n y a n g d ia k u i d a la m p e n d a p a t a n
k o m p r e h e n s if la in s e la m a p e r io d e t e r s e b u t ; d a n
(6) j u m la h p e m b a lik a n r u g i p e n u r u n a n n ila i a t a s a s e t r e v a lu a s ia n y a n g d ia k u i d a la m
p e n d a p a t a n k o m p r e h e n s if la in s e la m a p e r io d e t e r s e b u t .
b) P e n g u n g k a p a n s e b a g a im a n a d im a k s u d d a la m a n g k a ( 1 ) d ila k u k a n u n t u k s e t ia p
k e lo m p o k a s e t. s/
Page 68
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
25) P e r u b a h a n E s t i m a s i A k u n t a n s i , P e r u b a h a n K e b ij a k a n A k u n t a n s i , d a n K e s a l a h a n
P e r i o d e L a lu
a) P e r u b a h a n E s t im a s i A k u n t a n s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) s if a t d a n a la s a n p e r u b a h a n e s t im a s i a k u n t a n s i; v /
C a ta ta n 2q
(2 ) j u m ia h p e r u b a h a n e s t im a s i y a n g b e r d a m p a k p a d a p e r io d e b e r j a la n ; d a n
s /
(3 ) p e r k ir a a n d a m p a k e s t im a s i p a d a p e r io d e m e n d a t a n g . D a la m h a i j u m ia h
d a m p a k p a d a p e r io d e m e n d a t a n g t i d a k p r a k t is , f a k t a t e r s e b u t h a r u s n/
d iu n g k a p k a n .
b) P e r u b a h a n K e b ij a k a n A k u n t a n s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) s if a t d a r i p e r u b a h a n k e b ij a k a n a k u n t a n s i;
(2 ) a la s a n p e n e r a p a n k e b ij a k a n a k u n t a n s i b a r u m e m b e r ik a n in f o r m a s i y a n g a n d a i
d a n r e le v a n ;
(3 ) j u m ia h p e n y e s u a ia n u n t u k p e r io d e b e r j a la n d a n s e t ia p p e r io d e la lu s a jia n :
C a ta ta n 2q
(a) s e t ia p p o s la p o r a n k e u a n g a n y a n g t e r p e n g a r u h ; d a n n/
(b ) la b a p e r s a h a m d a s a r d a n d ilu s ia n ;
(4 ) j u m ia h p e n y e s u a ia n y a n g t e r k a it d e n g a n p e r io d e - p e r io d e s e b e lu m p e r io d e y a n g
d is a j ik a n . D a la m h a i t id a k p r a k t is d ila k u k a n , m a k a d iu n g k a p k a n a la s a n n y a ;
dan
(5 ) k e a d a a n y a n g m e m b u a t p e n e r a p a n r e t r o s p e k t if t id a k p r a k t is u n t u k s u a t u
p e r io d e t e r t e n t u a t a u u n t u k p e r io d e - p e r io d e s e b e lu m p e r io d e - p e r io d e t e r s e b u t
d is a j ik a n d a n t a n g g a l d im u la in y a p e r u b a h a n k e b ij a k a n a k u n t a n s i.
c) K e s a la h a n P e r io d e L a lu
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) s if a t d a r i k e s a la h a n p e r io d e la lu ;
(2 ) j u m ia h k o r e k s i u n t u k s e t ia p p e r io d e s a jia n :
( a ) b a g i s e t ia p p o s la p o r a n k e u a n g a n ; d a n
( b ) la b a p e r s a h a m d a s a r d a n d ilu s ia n ; s /
C a ta ta n 2q
(3 ) j u m ia h k o r e k s i p a d a a w a l p e r io d e s a j ia n p a lin g a w a l; d a n
(4 ) k e a d a a n y a n g m e m b u a t p e n e r a p a n r e t r o s p k e t if t id a k p r a k t is d ila k u k a n d a n
p e n j e la s a n m e n g e n a i c a r a d a n w a k t u d ila k u k a n n y a k o r e k s i a p a b ila p e n y a j ia n
k e m b a li r e t r o s p e k t if t id a k p r a k t is .
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
26) K o m b in a s i B is n is
a) P e r u s a h a a n h a r u s m e n g u n g k a p k a n h a l- h a l s e b a g a i b e r ik u t u n t u k s e t ia p k o m b in a s i
b is n is y a n g t e r j a d i s e la m a p e r io d e p e la p o r a n , y a it u :
(1 ) n a m a d a n p e n j e la s a n t e n t a n g p ih a k y a n g d ia k u is is i;
(2 ) t a n g g a l a k u is is i;
(3 ) b ia y a t e r k a it a k u is is i, d ì iu a r b ia y a p e n e r b it a n E f e k u t a n g d a n E f e k e k u it a s ,
p e r io d e b e r j a la n , d a n a k u m u la s in y a u n t u k m a s in g - m a s in g k o m b in a s i b is n is ;
(4 ) p e r s e n t a s e k e p e n t in g a n e k u it a s b e r h a k s u a r a y a n g d ip e r o le h ;
(5 ) a la s a n u t a m a u n t u k k o m b in a s i b is n is d a n p e n j e la s a n t e n t a n g c a r a p ih a k
p e n g a k u is is i m e m p e r o le h P e n g e n d a lia n a t a s p ih a k y a n g d ia k u is is i;
(6 ) p e n j e la s a n k u a lit a t if t e n t a n g f a k t o r y a n g m e m b e n t u k g o o d w ill y a n g d ia k u i;
(7 ) N ila i W a j a r p a d a s a a t t a n g g a l a k u is is i a t a s t o t a l im b a la n y a n g d ia lih k a n d a n N ila i
W a j a r t a n g g a l a k u is is i u n t u k s e t ia p k e ìo m p o k u t a m a im b a la n ;
C a ta ta n 2D
(8 ) k e s e p a k a t a n im b a la n k o n t in j e n s i d a n a s e t in d e m n if ik a s i: n/
(a) j u m la h y a n g d ia k u i p a d a t a n g g a l a k u is is i;
(b ) p e n j e la s a n t e n t a n g k e s e p a k a t a n d a n d a s a r p e n e n t u a n j u m la h p e m b a y a r a n ;
dan
(c) e s t im a s i k is a r a n h a s il ( t id a k d id is k o n t o ) a t a u , j ik a a p a b ila k is a r a n t id a k
d a p a t d ie s t im a s ik a n m a k a f a k t a d a n a la s a n m e n g a p a k is a r a n t e r s e b u t t id a k
d a p a t d ie s t im a s ik a n . D a ia m h a i j u m ia h m a k s im u m p e m b a y a r a n t id a k
t e r b a t a s , m a k a p ih a k p e n g a k u is is i m e n g u n g k a p k a n f a k t a t e r s e b u t ;
(9 ) P e r u s a h a a n h a r u s m e n g u n g k a p k a n p iu t a n g y a n g d ip e r o le h b e rd a sa rk a n
k e ìo m p o k u t a m a p iu t a n g , m is a ln y a p in j a m a n y a n g d ib e r ik a n , s e w a p e m b ia y a a n
la n g s u n g , d a n k e ìo m p o k p iu t a n g la in , y a it u s e b a g a i b e r ik u t :
(a) N ila i W a j a r p iu t a n g ;
(b ) j u m la h p iu t a n g b r u t o k o n t r a k t u a l; d a n
(c) e s t im a s i t e r b a ik p a d a t a n g g a l a k u is is i a t a s j u m la h a r u s k a s k o n t r a k t u a l
y a n g d ip e r k ir a k a n t id a k t e r t a g ih ;
(1 0 ) j u m la h y a n g d ia k u i p a d a t a n g g a l a k u is is i u n t u k s e t ia p k e ìo m p o k u t a m a A set
y a n g d ip e r o le h dan L ia b ilit a s y a n g d ia m b ii a lih ;
(1 1 ) s e t ia p lia b ilit a s k o n t in j e n s i y a n g d ia k u i p a d a N ila i W a ja r :
(a) u r a ia n m e n g e n a i k a r a k t e r is t ik k e w a j ib a n d a n p e r k ir a a n s a a t a r u s k e lu a r
s u m b e r d a y a e k o n o m i t e r j a d i;
(b ) in d ik a s i k e t id a k p a s t ia n s a a t a t a u j u m ia h a r u s k e iu a r t e r s e b u t . D a ia m h a i
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
d ip e r lu k a n , P e r u s a h a a n h a r u s m e n g u n g k a p k a n a s u m s i u t a m a y a n g
m e n d a s a r i p r a k ir a a n p e r is t iw a m a s a d e p a n ; d a n
(c) j u m la h e s t im a s i p e n g g a n t ia n y a n g a k a n d it e r im a d e n g a n m e n y e b u t k a n
j u m la h A s e t y a n g t e la h d ia k u i u n t u k e s t im a s i p e n g g a n t ia n t e r s e b u t ;
(1 2 ) d a la m h a i lia b ilit a s k o n t in j e n s i t id a k d ia k u i k a r e n a N ila i W a j a r n y a t id a k d a p a t
d iu k u r s e c a r a a n d a i, m a k a p ih a k p e n g a k u is is i m e n g u n g k a p k a n :
(a) in f o r m a s i s e b a g a im a n a d im a k s u d d a la m a n g k a 3 3 h u r u f b ) a n g k a ( 4 )
t e r k a it p e r ik a t a n d a n k o n t ij e n s i; d a n
(b ) a la s a n L ia b ilit a s t id a k d a p a t d iu k u r s e c a r a a n d a i;
(1 3 ) d a la m h a i p e m b e lia n d e n g a n d is k o n :
(a) j u m la h k e u n t u n g a n y a n g d ia k u i d a n p o s d a la m la p o r a n la b a r u g i
k o m p r e h e n s if d im a n a k e u n t u n g a n t e r s e b u t d ia k u i; d a n
(b ) p e n j e la s a n t e n t a n g a la s a n t r a n s a k s i t e r s e b u t m e n g h a s ilk a n k e u n t u n g a n ;
(1 4 ) s e t ia p k o m b in a s i b is n is d im a n a p ih a k p e n g a k u is is i m e m ilik i k u r a n g d a r i 1 0 0 %
( s e ra tu s p e rs e ra tu s ) d a r i k e p e n t in g a n e k u it a s p ih a k y a n g d ia k u is is i p a d a
t a n g g a l a k u is is i:
(a) j u m la h d a r i k e p e n t in g a n n o n p e n g e n d a li p a d a p ih a k y a n g d ia k u is is i, y a n g
d ia k u i p a d a t a n g g a l a k u is is i d a n d a s a r p e n g u k u r a n n y a ; d a n C a ta ta n 2D
v /
(b ) t e k n ik p e n ila ìa n d a n in p u t m o d e l u t a m a y a n g d ig u n a k a n d a la m p e n e n t u a n
n ila i t e r s e b u t , u n t u k s e t ia p k e p e n t in g a n n o n p e n g e n d a li p a d a p ih a k y a n g
d ia k u is is i y a n g d iu k u r p a d a N ila i W a ja r ;
(1 5 ) d a la m hai su a tu k o m b in a s i b is n is y a n g d ila k u k a n s e c a r a b e r t a h a p :
(a) N ila i W a ja r p a d a t a n g g a l a k u is is i a t a s k e p e n t in g a n e k u it a s p ih a k y a n g
d ia k u is is i y a n g d im ilik i o le h p ih a k p e n g a k u is is i s e g e r a s e b e lu m t a n g g a l
a k u is is i; d a n
(b ) j u m la h k e u n t u n g a n a t a u k e r u g ia n y a n g d ia k u i s e b a g a i h a s ii d a r i
p e n g u k u r a n k e m b a li N ila i W a ja r d a r i k e p e n t in g a n e k u it a s p a d a p ih a k
y a n g d ia k u is is i y a n g d im ilik i o le h p ih a k p e n g a k u is is i s e b e lu m k o m b in a s i
b is n is d a n p o s d a la m la p o r a n la b a r u g i k o m p r e h e n s if u n t u k m e n g a k u i
k e u n t u n g a n a t a u k e r u g ia n t e r s e b u t ;
( 1 6 ) I n f o r m a s i s e b a g a i b e r ik u t :
(a) j u m la h p e n d a p a t a n d a n la b a a t a u r u g i d a r i p ih a k y a n g d ia k u is is i s e j a k
t a n g g a l a k u is is i y a n g d im a s u k k a n d a la m la p o r a n la b a r u g i k o m p r e h e n s if
p a d a p e r io d e p e la p o r a n ; d a n
(b ) p e n d a p a t a n d a n la b a a t a u r u g i d a r i e n t it a s h a s ii p e n g g a b u n g a n u n t u k
p e r io d e p e la p o r a n b e r j a la n s e o la h - o la h t a n g g a l a k u is is i u n t u k s e m u a
Page 71
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
k o m b in a s i b is n is y a n g t e r j a d i s e la m a t a h u n b e r j a la n t e la h d ip e r h it u n g k a n
s e j a k a w a l p e r io d e p e la p o r a n .
b) T e rh a d a p k o m b in a s i b is n is y a n g t e r j a d i p a d a p e r io d e s e k a r a n g d a n p e r io d e
s e b e lu m n y a , P e r u s a h a a n y a n g m e n j a d i p ih a k p e n g a k u is is i w a j ib m engungkapkan > /
in f o r m a s i b e r ik u t u n t u k s e t ia p k o m b in a s i b is n is y a n g m a t e r ia l a t a u s e c a r a k o le k t if
m a t e r ia l:
(1 ) d a la m h a i a k u n t a n s i a w a l u n t u k k o m b in a s i b is n is b e lu m s e le s a i u n t u k A se t,
L ia b ilit a s , k e p e n t in g a n n o n p e n g e n d a li t e r t e n t u a t a u j e n i s im b a la n d a n j u m la h
y a n g d ia k u i d a la m la p o r a n k e u a n g a n k o m b in a s i b is n is s e h in g g a d it e n t u k a n
h a n y a b e r s if a t p e n y is ih a n , m a k a d iu n g k a p k a n :
(a) a la s a n a k u n t a n s i a w a l u n t u k k o m b in a s i b is n is b e lu m s e le s a i;
(b ) A s e t , L ia b ilit a s , k e p e n t in g a n e k u it a s a t a u j e n i s im b a la n y a n g a k u n t a n s i
a w a ln y a b e lu m s e le s a i; d a n
(c) s if a t d a n j u m la h d a r i s e t ia p p e n y e s u a ìa n p e r io d e p e n g u k u r a n y a n g d ia k u i
s e la m a p e r io d e p e la p o r a n
(2 ) s e t ia p p e r io d e p e la p o r a n s e t e la h t a n g g a l a k u is is i s a m p a i d e n g a n P e r u s a h a a n
m e n d a p a t k a n , m e n j u a l a t a u k e h ila n g a n h a k a t a s a s e t im b a la n k o n t in j e n s i, a t a u
s a m p a i d e n g a n P e r u s a h a a n m e n y e le s a ik a n lia b ilit a s im b a la n k o n t in j e n s i a t a u
lia b ilit a s t e r s e b u t d ib a t a lk a n a t a u le w a t w a k t u , m a k a d iu n g k a p k a n :
(a) s e t ia p p e r u b a h a n d a la m j u m la h y a n g d ia k u i, t e r m a s u k s e t ia p p e r b e d a a n
y a n g t im b u l s e la m a p e n y e le s a ia n ;
(b ) s e t ia p p e r u b a h a n d a la m k is a r a n b a s ii ( t id a k d id is k o n t o ) d a n a la s a n
p e ru b a h a n te rs e b u t; d a n
(c) t e k n i k p e n ila ia n d a n in p u t m o d e l u t a m a y a n g d ig u n a k a n u n t u k m e n g u k u r
im b a la n k o n t in j e n s i;
(3 ) lia b ilit a s k o n t in j e n s i y a n g d ia k u i d a la m k o m b in a s i b is n is , j ik a a d a ;
(4 ) r e k o n s ìlia s i a t a s n ìla i t e r c a t a t g o o d w ill p a d a a w a l d a n a k h i r p e r io d e p e la p o r a n ;
(5 ) j u m la h d a n p e n j e la s a n d a r i s e t ia p k e u n t u n g a n a t a u k e r u g ia n y a n g d ia k u i p a d a
p e r io d e p e la p o r a n y a n g :
(a) t e r k a it d e n g a n a s e t t e r id e n t if ik a s i y a n g d ip e r o le h a t a u lia b ilit a s y a n g
d ia m b il- a lih d a la m k o m b in a s i b is n is p a d a p e r io d e p e la p o r a n b e r j a la n a t a u
p e r io d e p e la p o r a n s e b e lu m n y a ; d a n
(b ) u k u r a n , s if a t , a t a u k e j a d ia n r e le v a n y a n g d iu n g k a p k a n u n t u k m e m a h a m i
la p o r a n k e u a n g a n P e r u s a h a a n h a s il p e n g g a b u n g a n ;
c) p e r n y a t a a n k e s e s u a ia n d e n g a n p e r a t u r a n B a p e p a m d a n L K d a la m p e la k s a n a a n
t r a n s a k s i k o m b in a s i b is n is ; d a n > /
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
d) P e r u s a h a a n h a r u s m e n g u n g k a p k a n h a l- h a l b e r ik u t s e c a r a k e s e lu r u h a n , s e h u b u n g a n
d e n g a n p e r o le h a n a t a s e n t it a s a n a k d a n u n it b is n is la in n y a s e la m a s u a t u p e r io d e : C a ta ta n 2D
v /
(1 ) j u m la h h a r g a y a n g d ib a y a r k a n ;
(2 ) b a g ia n d a r i h a r g a y a n g m e r u p a k a n K a s d a n S e t a r a K a s ;
(3 ) j u m ia h K a s d an S e ta ra K a s p a d a e n t it a s a n a k a t a u b is n is la in n y a a p a b iia
P e n g e n d a lia n d ip e r o le h ; d a n
(4 ) j u m la h a s e t d a n lia b ilit a s s e la in K a s d a n S e ta ra K a s p a d a e n t it a s a n a k a t a u
b is n is la in n y a a p a b iia P e n g e n d a lia n d ip e r o le h , d iik h t is a r k a n b e r d a s a r k a n
k a te g o ri u ta m a n y a .
27) S e g m e n O p e ra si
Y a n g h a r u s d iu n g k a p k a n a n t a r a la ìn :
a) p e n g u n g k a p a n p a d a le v e l s e g m e n ; v /
(1 ) in f o r m a s i u m u m , y a n g t e r d ir i d a r i: C a ta ta n 32
(a) f a k t o r - f a k t o r y a n g d ig u n a k a n o le h m a n a j e m e n u n t u k m e n g id e n t if ik a s i
s e g m e n d ila p o r k a n ; d a n
(b ) j e n i s p r o d u k d a n j a s a y a n g m e n g h a s ilk a n p e n d a p a t a n d a r i s e t ia p s e g m e n
d ila p o r k a n ;
(2 ) in f o r m a s i m e n g e n a i la b a a t a u r u g i s e g m e n , t e r m a s u k p e n d a p a t a n d a n b e b a n
t e r t e n t u , a s e t s e g m e n , d a n lia b ilit a s s e g m e n d a r i s e g m e n d ila p o r k a n , s e r t a d a s a r
p e n g u ku ra n n y a ;
(3 ) r e k o n s ilia s i d a r i t o t a l p e n d a p a t a n s e g m e n , u k u r a n la b a a t a u r u g i s e g m e n
d ila p o r k a n , a s e t s e g m e n , lia b ilit a s s e g m e n , d a n u n s u r s e g m e n m a t e r ia l la in n y a
t e r h a d a p j u m la h y a n g t e r k a it d a la m la p o r a n k e u a n g a n P e r u s a h a a n ;
b) p e n g u n g k a p a n p a d a le v e l e n t it a s
n/
(1 ) In fo rm a s i p r o d u k d a n ja s a
P e n d a p a t a n d a r i p e la n g g a n e k s t e r n a l u n t u k s e t ia p p r o d u k d a n j a s a a t a u s e t ia p
k e lo m p o k p r o d u k d a n j a s a y a n g s e r u p a .
(2 ) I n f o r m a s i w ila y a h g e o g r a f is
(a) P e n d a p a t a n d a r i p e la n g g a n e k s t e r n a l y a n g d ia t r ib u s ik a n k e p a d a :
i. n e g a r a d o m is ili P e r u s a h a a n ; d a n
ii. s e m u a n e g a r a a s in g s e c a r a t o t a l d ir n a n a P e r u s a h a a n m e m p e r o le h
p e n d a p a t a n . D a la m h a i p e n d a p a t a n d a r i s u a t u n e g a r a a s in g s e c a r a
in d iv id u a i j u m la h n y a m a t e r ia l, p e n d a p a t a n t e r s e b u t d iu n g k a p k a n s e c a r a
t e r p is a h , t e r m a s u k d a s a r p e n g a t r ib u s ia n p e n d a p a t a n n y a k e p a d a n e g a r a
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
t e r s e b u t s e c a r a in d iv id u a i.
(b ) A s e t t id a k l a n c a r s e la in in s t r u m e n k e u a n g a n , a s e t p a j a k y a n g d it a n g g u h k a n ,
a s e t im b a la n p a s c a k e r j a , d a n h a k y a n g t e r j a d i a k ib a t k o n t r a k a s u r a n s i y a n g
b e r lo k a s i d i:
i. n e g a r a d o m is ili P e r u s a h a a n ; d a n
ii. s e m u a n e g a r a a s in g s e c a r a t o t a l d im a n a P e r u s a h a a n m e m ilik i a s e t.
D a la m h a i a s e t d a r i s u a t u n e g a r a a s in g s e c a r a in d iv id u a i j u m la h n y a
m a t e r ia l, m a k a a s e t t e r s e b u t d iu n g k a p k a n s e c a r a t e r p is a h .
(3 ) I n f o r m a s i p e la n g g a n u t a m a
s /
D a la m h a i p e n d a p a t a n d a r i t r a n s a k s i d e n g a n p e la n g g a n e k s t e r n a l t u n g g a l
m encapai 10% ( s e p u lu h p e r s e r a t u s ) a t a u le b ih d a r i p e n d a p a t a n k o n s o lid a s i,
P e ru sa h a a n h a ru s m e n g u n g k a p k a n :
(a) fa k ta ;
(b ) t o t a l p e n d a p a t a n d a r i s e t ia p p e la n g g a n ; d a n
(c) id e n t it a s s e g m e n y a n g m e la p o r k a n p e n d a p a t a n t e r s e b u t .
28) O p e r a s i y a n g D ih e n t ik a n
a) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) u r a ia n t e n t a n g a la s a n o p e r a s i d ih e n t ik a n ;
(2 ) u r a ia n f a k t a d a n k e a d a a n d a r i p e n j u a la n , a t a u y a n g m e n g a r a h k e p a d a p e le p a s a n v /
y a n g d ih a r a p k a n , c a r a , d a n w a k t u p e le p a s a n d a r i a s e t d a n lia b iiit a s o p e r a s i
y a n g d ih e n t ik a n ; d a n
(3 ) p e n g a r u h d a r i o p e r a s i y a n g d ih e n t ik a n t e r h a d a p s e g m e n y a n g d ila p o r k a n d a r i
a s e t t i d a k l a n c a r a t a u k e lo m p o k le p a s a n d is a j ik a n s e s u a i S A K y a n g b e r la k u .
b) Y a n g h a r u s d iu n g k a p k a n a t a s in f o r m a s i t e r k a it d e n g a n la b a ( r u g i) o p e r a s i y a n g
d ih e n t ik a n , a n t a r a la in : s /
(1 ) a n a lis a a t a s j u m la h t u n g g a l y a n g d is a j ik a n d a la m la p o r a n la b a ru g i
k o m p r e h e n s if m e lip u t i:
(a) p e n d a p a t a n , b e b a n , d a n la b a a t a u r u g i s e b e lu m p a j a k d a r i o p e r a s i y a n g
d ih e n t ik a n d a n b e b a n p a j a k p e n g h a s ila n y a n g t e r k a it ; d a n
(b ) la b a a t a u r u g i y a n g d ia k u i d a la m p e n g u k u r a n k e N ila i W a j a r s e t e la h
d ik u r a n g i b ia y a u n t u k m e n j u a l a t a u p e le p a s a n a s e t a t a u k e lo m p o k le p a s a n
y a n g t e r k a it d e n g a n o p e r a s i y a n g d ih e n t ik a n d a n b e b a n p a j a k p e n g h a s ila n
y a n g t e r k a it ;
(2 ) a r u s k a s n e t o y a n g d a p a t d ia t r ib u s ik a n p a d a a k t iv it a s o p e r a s i, in v e s t a s i d a n
p e n d a n a a n d a r i o p e r a s i y a n g d ih e n t ik a n ; d a n
(3 ) j u m ia h p e n g h a s ila n d a r i o p e r a s i y a n g d ila n j u t k a n d a n o p e r a s i y a n g d ih e n t ik a n
y a n g d a p a t d ia t r ib u s ik a n p a d a p e m ilik e n t it a s in d u k .
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
29) I n s tr u m e n D e r iv a t if s e la in D e r iv a t if M e le k a t
a) P e r u s a h a a n w a j ib m e n g e lo m p o k k a n in s t r u m e n d e r iv a t if s e s u a i d e n g a n t u j u a n n y a ,
s /
y a it u u n t u k lin d u n g n ila i a t a u t u j u a n la in n y a ( n o n iin d u n g n ila i) , s e p e r t i u n t u k t u j u a n
s p e k u la s i;
b) P e r u s a h a a n y a n g m e m ilik i a t a u m e n e r b it k a n in s t r u m e n d e r iv a t if w a j ib
m e n g u n g k a p k a n u n t u k s e t ia p k o n t r a k in s t r u m e n d e r iv a t if d a la m k e lo m p o k k la s if ik a s i v /
lin d u n g n ila i d a n k e lo m p o k n o n lin d u n g n ila i:
(1 ) h a k ik a t d a n s if a t d a r i t r a n s a k s i, b e r u p a t r a n s a k s i b e r j a n g k a d a la m b e n t u k
v a lu t a , b u n g a , k o m o d it a s a t a u la in - la in ;
(2 ) p ih a k la w a n t r a n s a k s i ( c o u n t e r p a r t ie s ) ;
(3 ) ta n g g a l ja tu h te m p o ;
(4 ) n ila i k e s e lu r u h a n k o n t r a k d a n N ila i W a j a r p a d a t a n g g a l la p o r a n p o s is i
keuangan;
(5 ) b e b a n a t a u P e n d a p a t a n p a d a p e r io d e p e la p o r a n ;
(6 ) p o s A s e t d a n / a t a u L ia b ilit a s y a n g d ilin d u n g n ila i; d a n
(7 ) p e r s y a r a t a n p e n t in g la in n y a .
c) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) H a l- h a l y a n g d ip e r lu k a n u n t u k m e m a h a m i t u j u a n t r a n s a k s i d e r iv a t if d a n s t r a t e g i s /
u n tu k m e n c a p a i tu ju a n te rs e b u t;
(2 ) K e b ij a k a n m a n a j e m e n r is ik o u n t u k s e t ia p k la s if ik a s i iin d u n g n ila i, t e r m a s u k
p e n j e la s a n m e n g e n a i A s e t d a n / a t a u L ia b ilit a s d a n j e n i s t r a n s a k s i y a n g d ilin d u n g
n ila i; d a n
(3 ) B a g i in s t r u m e n y a n g t id a k d im a k s u d k a n s e b a g a i s u a t u lin d u n g n ila i, d is e b u t k a n
tu ju a n n y a .
30) N ila i W a ja r I n s t r u m e n K e u a n g a n
Y a n g h a r u s d iu n g k a p k a n u n t u k s e t ia p k e lo m p o k a s e t k e u a n g a n d a n lia b ilit a s k e u a n g a n
a n t a r a la in :
a) N ila i W a j a r s e t ia p k e lo m p o k A s e t d a n L ia b ilit a s te rs e b u t d e n g a n ca ra y a n g
v / C a ta ta n 29
m e m u n g k in k a n u n t u k d a p a t d ip e r b a n d in g k a n d e n g a n n ila i t e r c a t a t d a la m la p o r a n p o s is i
keu a n g a n ; dan
b) h ie r a r k i, m e t o d e , d a n a s u m s i s ig n if ik a n y a n g d ig u n a k a n d a la m m e n e n t u k a n N ila i W a j a r C a ta ta n 29
> /
a s e t k e u a n g a n d a n lia b ilit a s k e u a n g a n .
31) D iv id e n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) j u m la h d iv id e n d a n d iv id e n p e r s a h a m y a n g t e ia h d id e k ia r a s ik a n d a n d ib a y a r k a n C a ta ta n 31
> /
s e b a g a i d is t r ib u s i k e p a d a p e m ilik p a d a p e r io d e p e la p o r a n ;
b ) j u m la h u t a n g d iv id e n u n t u k : v /
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
( 1 ) p e r io d e p e la p o r a n , d a n
( 2 ) p e r io d e s e b e lu m n y a ;
c) j u m la h d iv id e n d a n d iv id e n p e r s a h a m y a n g d iu s u lk a n a t a u d id e k la r a s ik a n s e t e la h
C a ta ta n 31
p e r io d e p e la p o r a n t e t a p i s e b e lu m t a n g g a l p e n y e le s a ia n la p o r a n k e u a n g a n d a n t id a k s /
d ia k u i s e b a g a i L ia b iiit a s k e p a d a p e m ilik p a d a a k h ir p e r io d e p e la p o r a n ; d a n
d ) j u m la h d iv id e n p r e f e r e n k u m u la t if y a n g t id a k d ia k u i. s /
32) B a g ia n P a r t i s i p a s i d a la m V e n t u r a B e r s a m a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) j u m la h a g r e g a t d a r i lia b iiit a s k o n t in j e n s i d e n g a n j u m la h lia b iiit a s k o n t in j e n s i la in n y a
v "
s e c a r a t e r p is a h ;
b) j u m la h a g r e g a t d a r i k o m it m e n m o d a l t e r k a it d e n g a n b a g ia n p a r t is ip a s in y a d a la m
s /
V e n tu ra B e r s a m a s e c a r a t e r p is a h d a r i k o m it m e n la in n y a ;
c) d a f t a r d a n p e n j e la s a n b a g ia n p a r t is ip a s i d a la m V e n t u r a B e r s a m a y a n g s ig n if ik a n d a n
b a g ia n p a r t is ip a s i k e p e m ilik a n d a la m p e n g e n d a lia n b e r s a m a e n t it a s ; d a n s /
d) d a la m h a i V e n t u r a B e r s a m a d ia k u i d a la m p e n g e n d a lia n b e r s a m a e n t it a s , a g a r
v /
d it a m b a h k a n p e n g u n g k a p a n t a m b a h a n t e n t a n g :
(1 ) m e t o d e y a n g d ig u n a k a n u n t u k m e n g a k u i b a g ia n p a r t is ip a s in y a ; d a n
(2 ) j u m la h a g r e g a t s e t ia p a s e t la n c a r , a s e t t id a k la n c a r , lia b iiit a s j a n g k a p e n d e k ,
lia b iiit a s j a n g k a p a n j a n g , p e n g h a s ila n d a n b e b a n y a n g t e r k a it d e n g a n b a g ia n
p a r t is ip a s in y a d a la m V e n t u r a B e r s a m a .
33) P e r ik a t a n d a n K o n t in j e n s i
a) P e r ik a t a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) p e r ik a t a n y a n g m e lip u t i:
(a) p e r j a n j ia n s e w a , k e a g e n a n d a n d is t r ib u s i, b a n t u a n m a n a j e m e n d a n t e k n is ,
C a ta ta n 33
v /
r o y a lt i, d a n lìs e n s i, d iu n g k a p k a n :
i. p ih a k - p ih a k y a n g t e r k a it d a la m p e r j a n j ia n ;
ii. p e r io d e b e r la k u n y a p e r ik a t a n ;
iii. d a s a r p e n e n tu a n k o m p e n s a s i d a n d e n d a ;
iv . j u m la h b e b a n a t a u p e n d a p a t a n p a d a p e r io d e p e la p o r a n ; d a n
v. p e m b a t a s a n - p e m b a t a s a n la in n y a ;
(b ) k o n tra k a ta u p e r j a n j ia n y a n g m e m e r lu k a n p e n g g u n a a n d a n a d i m a s a y a n g
a k a n d a t a n g , s e p e r t i: p e m b a n g u n a n p a b r ik , p e r j a n j ia n p e m b e lia n , ik a t a n C a ta ta n 33
> /
u n t u k in v e s t a s i, d iu n g k a p k a n :
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
i. p ìh a k - p ih a k y a n g t e r k a it d a la m p e r j a n j ia n ;
ii. p e r io d e b e r la k u n y a p e r ik a t a n ;
iii. n ila i k e s e lu r u h a n , m a t a u a n g , d a n b a g ia n y a n g t e la h d ir e a lis a s i; d a n
iv . s a n k s i- s a n k s i;
(2 ) p e m b e r ia n j a m in a n a t a u g a r a n s i, d iu n g k a p k a n :
(a) p ih a k - p ih a k y a n g d ìj a m in d a n y a n g m e n e r im a j a m in a n , y a n g d ip is a h k a n
a n t a r a p ih a k b e r e la s i d a n p ih a k k e t ig a u n t u k p ih a k y a n g d ij a m in ;
(b ) la t a r b e la k a n g d ik e lu a r k a n n y a j a m in a n ;
v /
(c) p e r io d e b e r la k u n y a j a m in a n ; d a n
(d ) n ila i j a m in a n ;
(3 ) f a s ilit a s k r e d it y a n g b e lu m d ig u n a k a n , m is a ln y a f a s ilit a s L /C , c e r u k a n b a n k ; d a n
(4 ) u r a ia n m e n g e n a i s if a t , j e n is , j u m la h d a n b a t a s a n - b a t a s a n n y a .
b) K o n t in j e n s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a ia in : v /
(1 ) p e rk a ra a ta u s e n g k e ta h u k u m ,
d iu n g k a p k a n :
(a) p ìh a k - p ih a k y a n g t e r k a it ;
(b ) j u m la h y a n g d ip e r k a r a k a n ;
(c) la t a r b e la k a n g , is i d a n s t a t u s p e r k a r a d a n p e n d a p a t h u k u m ( le g a i o p in io n ) ;
dan
(d ) dam pak keuangan;
(2 ) P e r a t u r a n P e m e r in t a h y a n g b e r d a m p a k t e r h a d a p P e r u s a h a a n , m is a ln y a m a s a la h
lin g k u n g a n h id u p , d iu n g k a p k a n u r a ia n s in g k a t t e n t a n g p e r a t u r a n d a n e s t im a s i
dam pak keuangannya;
(3 ) k e m u n g k in a n lia b ilit a s p a j a k t a m b a h a n :
(a) je n is k e te ta p a n a ta u t a g ih a n p a j a k , j e n i s p a ja k , t a h u n p a j a k s e r t a j u m la h
p o k o k d a n d e n d a a ta u b u n g a n y a ; d a n
(b ) s ik a p P e r u s a h a a n t e r h a d a p k e t e t a p a n a t a u t a g ih a n p a j a k ( k e b e r a t a n a t a u
b a n d in g ) ;
(4 ) p e r is t iw a k o n t in j e n s i la in n y a , y a n g d iu n g k a p k a n a n t a r a Ia in :
(a) k a r a k t e r i s t i k a s e t a t a u lia b ilit a s k o n t in j e n s i;
(b ) e s t im a s i d a r ì d a m p a k k e u a n g a n n y a ;
(c) in d ik a s i t e n t a n g k e t id a k p a s t ia n y a n g t e r k a it d e n g a n j u m la h a t a u w a k t u a r u s
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
k e lu a r s u m b e r d a y a ; d a n
(d ) k e m u n g k in a n p e n g g a n t ia n o !e h p ih a k k e t ìg a .
34) K h u su s In d u stri P e rk e b u n a n
P e r k e b u n a n I n t i R a k y a t d a n P la s m a
> /
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) Is i p e r j a n j ia n k e r j a s a m a I R / P la s m a ;
b) P ih a k - p ih a k y a n g t e r k a it d a la m k e r j a s a m a ;
c) L o k a s i a s e t d a n j a n g k a w a k t u p e n g e lo la a n ;
d) H a k d a n lia b ilit a s d a r i m a s in g - m a s in g p ih a k d a la m k e r j a s a m a ;
e) K e t e n t u a n t e n t a n g p e r b a h a n p e r j a n j ia n k e r j a s a m a ; d a n
f) Is i p e r u b a h a n p e r j a n j ia n , j ik a a d a .
35) M a n a j e m e n R is ik o K e u a n g a n
a) P e r u s a h a a n h a r u s m e n g u n g k a p k a n in f o r m a s i y a n g m e m u n g k in k a n p a r a p e n g g u n a
la p o r a n k e u a n g a n u n t u k m e n g e v a lu a s i s if a t d a n lu a s r is ik o y a n g t im b u l d a r i in s t r u m e n
s / C a ta ta n 30
k e u a n g a n , s e r t a k e b ij a k a n d a la m p e n g e lo la a n r is ik o , t e r m a s u k , n a m u n t id a k t e r b a t a s
p a d a r is ik o s e b a g a i b e r ik u t :
(1 ) r is ik o k r e d it , a n t a r a la in i k h t is a r a n a lis is u m u r a s e t k e u a n g a n y a n g b e lu m j a t u h
t e m p o a t a u t i d a k m e n g a la m i p e n u r u n a n n ila i d a n y a n g le w a t j a t u h t e m p o p a d a
a k h i r p e r io d e p e ia p o r a n t e t a p i t id a k m e n g a la m i p e n u r u n a n n ila i;
(2 ) r is ik o lik u id it a s , a n t a r a la in :
(a) a n a lis is j a t u h t e m p o u n t u k lia b ilit a s k e u a n g a n d e r iv a t if d a n n o n d e r iv a t if y a n g
m e n u n j u k k a n s is a j a t u h t e m p o k o n t r a k t u a l y a n g b e r t u j u a n u n t u k
p e m a h a m a n t e r h a d a p p e r io d e a r u s k a s ; d a n
(b ) d e s k r ip s i m e n g e n a i ca ra P e r u s a h a a n m e n g e lo la r is ik o lik u id it a s ;
(3 ) r is ik o p a s a r , a n t a r a la in a n a lis is s e n s it iv it a s u n t u k s e t ia p j e n i s r is ik o p a s a r d im a n a
e n t it a s t e r d a m p a k p a d a a k h i r p e r io d e p e ia p o r a n , y a n g m e n u n j u k k a n dam pak
p e r u b a h a n p a d a v a r ia b e l r is ik o y a n g r e le v a n p a d a t a n g g a l t e r s e b u t t e r h a d a p la b a
r u g i d a n e k u it a s ; d a n
(4 ) r is ik o la in n y a y a n g d im ilik i o le h P e r u s a h a a n .
b) Pengungkapan s e b a g a im a n a d im a k s u d d a la m h u r u f a ) t e r d ir i d a r i p e n g u n g k a p a n
k u a lit a t if d a n p e n g u n g k a p a n k u a n t it a t if u n t u k s e t ia p j e n i s r is ik o y a n g t im b u l d a r i v / C a ta ta n 30
in s t r u m e n k e u a n g a n .
36) K h u su s In d u stri P e rb a n k a n
a) R a s io K e c u k u p a n M o d a l ( C a p i t a l A d e q u a c y R a t i o )
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
s /
(1 ) R in c ia n p e r h it u n g a n d a n j u m la h r a s io k e c u k u p a n m o d a l p a d a t a n g g a l la p o r a n
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
p o s is i k e u a n g a n ;
(2 ) Posisi C A R m in im u m b e rd a s a rk a n p e ra tu ra n B a n k In d o n e sia ; d a n n/
(3 ) A s p e k k h u s u s y a n g m e n d a s a r i p e r h it u n g a n C A R .
b) P o s i s i D e v is a N e t o
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
(1 ) R in c ia n p e r h it u n g a n d a n p o s is i d e v is a n e t o m e n u r u t j e n i s m a t a u a n g p a d a t a n g g a l
la p o r a n p o s is i k e u a n g a n ;
v/
(2 ) P o s is i d e v is a n e t o m a k s im u m b e r d a s a r k a n p e r a t u r a n B a n k I n d o n e s ia ;
(3 ) A s p e k k h u s u s y a n g m e n d a s a r i p e r h it u n g a n p o s is i d e v is a n e to .
c) J a m in a n P e m e rin ta h te r h a d a p L ia b ilita s P e m b a y a r a n B a n k U m u m
> /
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in d a s a r h u k u m y a n g m e la n d a s i j a m in a n a t a s d a n a
p ih a k k e t ig a d i b a n k .
d) A k t iv it a s F id u c ia r y
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in u r a ia n m a s in g - m a s in g a k t iv it a s f i d u c i a r y y a n g n/
m e lip u t i j a s a k u s t o d ia n , w a li a m a n a t , p e n g e lo la a n in v e s t a s i d a n r e k s a d a n a .
37) K u a s i- R e o r g a n is a s i
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in u r a ia n m e n g e n a i k e g ia t a n k u a s i- r e o r g a n is a s i y a n g
m e lip u t i:
a) J u m la h s a ld o n e g a t if y a n g d ie lìm in a s i d a la m la p o r a n p o s is i k e u a n g a n d a n j u m la h
n/
t e r s e b u t d is a j ik a n s e la m a t ig a t a h u n b e r u r u t a n s e j a k k u a s i- r e o r g a n is a s i;
b) S t a t u s g o in g c o n c e r n p e r u s a h a a n d a n r e n c a n a m a n a j e m e n d a n p e m e g a n g s a h a m
v/
s e t e la h k u a s i- r e o r g a n is a s i y a n g m e n g g a m b a r k a n p r o s p e k u s a h a d ì m a s a m e n d a ta n g ;
c) P e n y a j ia n la p o r a n p o s is i k e u a n g a n s e b e lu m , p a d a s a a t d a n s e s u d a h k u a s i-
v /
r e o r g a n is a s i;
d) R in c ia n d a r i j u m la h y a n g m e m b e n t u k a k u n s e lis ih p e n ila ia n A s e t d a n lia b ilit a s s e b e lu m
s /
d ig u n a k a n u n t u k m e n g e lim in a s i d e f is it ; d a n
e) K e t e r a n g a n t e n t a n g t a n g g a l t e r j a d in y a k u a s i- r e o r g a n is a s i p a d a a k u n s a ld o la b a d a la m
la p o r a n p o s is i k e u a n g a n u n t u k j a n g k a w a k t u 1 0 t a h u n k e d e p a n s e j a k k u a s i-
v /
r e o r g a n is a s i.
38) P e n g e lo la a n M o d a l
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) in f o r m a s i k u a iit a t if t e n t a n g t u ju a n , k e b ij a k a n , d a n p r o s e s P e r u s a h a a n d a la m m e n g e lo la v/ C a ta ta n 30 D
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
p e r m o d a la n n y a , t e r m a s u k :
( 1 ) d e s k r ip s i t e n t a n g b a g ìa n y a n g d ik e lo la s e b a g a i m o d a l;
( 2 ) s if a t p e r s y a r a t a n d a n im p le m e n t a s in y a d a la m h a i P e r u s a h a a n d ih a r u s k a n u n t u k
m e m e n u h i p e r s y a r a t a n p e r m o d a la n y a n g d is y a r a t k a n o le h p ih a k e k s t e r n a l; d a n
(3 ) c a ra P e r u s a h a a n m e m e n u h i t u j u a n n y a d a la m m e n g e lo la p e r m o d a la n n y a ;
C a ta ta n 3 0 D
b) r in g k a s a n d a t a k u a n t it a t if t e n t a n g b a g ia n y a n g d ik e lo la s e b a g a i m o d a l; s/
c) s e t ia p p e r u b a h a n p a d a a n g k a a ) d a n a n g k a b ) d a r i p e r io d e s e b e lu m n y a ; > / C a ta ta n 3 0 D
d) p e r n y a t a a n a t a s k e p a t u h a n t e r h a d a p s e t ia p p e r s y a r a t a n p e r m o d a la n d a r i p ih a k
e k s t e r n a i ( jik a a d a ) ; d a n v/ C a ta ta n 3 0 D
e) k o n s e k u e n s i d a r i k e t id a k p a t u h a n p e r s y a r a t a n p e r m o d a la n d a r i p ih a k e k s t e r n a l, a p a b ila
s/ C a ta ta n 3 0 D
t e r j a d i k e t id a k p a t u h a n .
39) T ra n sa k si N onkas
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
T r a n s a k s i p a d a a k t iv it a s in v e s t a s i d a n p e n d a n a a n y a n g t id a k m e m e r lu k a n p e n g g u n a a n K a s
d a n S e t a r a K a s y a n g t id a k t e r m a s u k d a ia m la p o r a n a r u s k a s . n/ C a ta ta n 34
T r a n s a k s i t e r s e b u t a n t a r a la in b e r u p a p e r o le h a n A s e t s e c a r a k r e d it a t a u s e w a p e m b ia y a a n ,
a k u is is i m e la iu i p e n e r b it a n s a h a m , d a n k o n v e r s i u t a n g m e n j a d i m o d a l.
40) P e m b a y a r a n B e r b a s is S a h a m
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) r in c ia n j u m la h L ia b ilit a s a t a s p e m b a y a r a n b e r b a s is s a h a m b a ik u n t u k j a n g k a p e n d e k
s/
a t a u p u n j a n g k a p a n ja n g ;
b) p e n j e la s a n m e n g e n a i s e t ia p j e n i s p e r j a n j ia n p e m b a y a r a n b e r b a s is s a h a m y a n g a d a
p a d a s u a t u p e r io d e , t e r m a s u k s y a r a t d a n k e t e n t u a n u m u m s e t ia p p e r j a n j ia n , s e p e r t i
s/
k o n d is i v e s t in g , j a n g k a w a k t u m a k s im u m a t a s o p s i y a n g d ib e r ik a n , d a n m e lo d e
p e n y e le s a ia n ;
c) j u m la h d a n r a t a - r a t a t e r t im b a n g h a r g a e k s e k u s i o p s i s a h a m u n t u k s e t ia p k e lo m p o k > /
opsi sa h a m ;
d) u n t u k o p s i s a h a m y a n g d ìe k s e k u s i s e la m a p e r io d e , r a t a - r a t a t e r t im b a n g h a r g a s a h a m C a ta ta n 21
v '
p a d a t a n g g a i e k s e k u s i a t a u s e ia m a p e r io d e p e la p o r a n ;
e) k is a r a n h a r g a e k s e k u s i d a n r a t a - r a t a t e r t im b a n g s is a u m u r k o n t r a k u n t u k o p s i s a h a m
C a ta ta n 21
y a n g b e r e d a r p a d a a k h i r p e r io d e ; > /
f) p e n e n t u a n N ila i W a j a r dengan m engungkapkan p a lin g k u r a n g h a l- h a l s e b a g a i
b e r ik u t : n/ C a ta ta n 21
(1 ) o p s i y a n g d ib e r ik a n s e la m a s u a t u p e r io d e , r a t a - r a t a t e r t im b a n g N ila i W a j a r
Page 80
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
o p s i t e r s e b u t p a d a t a n g g a l p e n g u k u r a n d a n in f o r m a s i t e n t a n g b a g a im a n a N ila i
W a j a r t e r s e b u t d iu k u r ; d a n
(2 ) j u m la h d a n r a t a - r a t a t e r t im b a n g n ila i w a j a r in s t r u m e n e k u it a s t e r s e b u t p a d a
t a n g g a l p e n g u k u r a n , d a n in f o r m a s i t e n t a n g p e n g u k u r a n N ila i W a ja r te rs e b u t
u n t u k in s t r u m e n e k u it a s la in y a n g d ib e r ik a n s e la m a s u a t u p e r io d e ( y a it u s e la in
opsi sa h a m );
g) d a m p a k t r a n s a k s i p e m b a y a r a n b e r b a s is s a h a m t e r h a d a p la b a r u g i P e r u s a h a a n d a la m
s u a t u p e r io d e d a n t e r h a d a p p o s is i k e u a n g a n n y a . v/
41) K h u s u s I n d u s t r i A s u r a n s i:
a) A n a lis is k e k a y a a n d a n P e r h it u n g a n B a t a s T in g k a t S o lv a b ilit a s
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in : n/
( 1 ) A n a lis is K e k a y a a n ;
( 2 ) P e r h it u n g a n b a t a s t in g k a t s o lv a b ilit a s ;
( 3 ) B a t a s t in g k a t s o lv a b ilit a s y a n g h a r u s d ip e n u h i;
( 4 ) T in g k a t s o lv a b ilit a s y a n g d ic a p a i p e r u s a h a a n p e r t a n g g a l p e la p o r a n ; d a n
(5 ) J u m ia h in v e s t a s i y a n g d ip e r k e n a n k a n d a la m p e r h it u n g a n s o lv a b ilit a s .
42) A s e t L ia b ilit a s d a n H a s il U s a h a P r o g r a m A s u r a n s i S y a r ia h
H a l- h a l y a n g h a r u s d iu n g k a p k a n :
a) I j in M e n t e r i K e u a n g a n a t a s p e n d ir ia n u n it A s u r a n s i S y a r ia h ; s/
b) J e n is A k a d A s u r a n s i S y a r ia h ; v '
c) R in c ia n A s e t , L ia b ilit a s , P e n d a p a t a n , B e b a n , d a n L a b a U s a h a U n it A s u r a n s i S y a r ia h ;
s/
dan
d) Z a k a t. s/
43) I n fo r m a s i P e n tin g L a in n y a
Y a n g h a r u s d iu n g k a p k a n a n t a r a ia in s if a t , j e n is , j u m la h d a n d a m p a k d a r i:
a) K o n t r a k r e a s u r a n s i; v/
C a ta ta n 33
b) P e r j a n j ia n p e n t in g d a n ik a t a n la in n y a ; s/
c) R a s io k e u a n g a n p e n t in g ;
n/
d) P e n d a p a t a n , b e b a n d a n h a s il u n d e r w r it in g ; d a n
s/
e) P e r is t iw a a t a u k e a d a a n y a n g m e m p e n g a r u h i k in e r j a a t a u k e ia n g s u n g a n h id u p
p e ru sa h a a n . v/
44) K h u s u s I n d u s t r i K e h u ta n a n :
a) R in c ia n v o lu m e p e n j u a la n k a y u b u la t ( j e n is k a y u ) ; v/
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No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
b) P e m e n u h a n lia b ìlit a s t e r h a d a p n e g a r a s a p e r t i D R , I H H , B P P H H , I H P H d a n iu r a n w a j ib
s /
la in n y a ;
c) R e a lis a s i k e g ia t a n d a n b ia y a y a n g b e r h u b u n g a n d e n g a n p e la k s a n a a n p e n a n a m a n
k e m b a li h u t a n a la m ( T P T I , p e m b in a a n d a n p e r iin d u n g a n h u t a n , p e n a n a m a n t a n a h v /
k o s o n g d a n u s a h a la in n y a u n t u k k e le s t a r ia n a la m ) ;
d) R e a lis a s i j e n i s k e g ia t a n s e h u b u n g a n p e la k s a n a a n B in a d e s a h u t a n d a n b ia y a n y a ; n/
e) K h u s u s H T I , d iu n g k a p k a n r e a lis a s i a n g g a r a n d a n p e n a n a m a n p a d a p e r io d e b e r j a la n
v /
d a n a k u m u la s in y a ; d a n
f) S e h u b u n g a n d e n g a n p e m b a n g u n a n sa ra n a d a n p ra s a ra n a :
s /
(1) R e a lis a s i p e m b a n g u n a n j a la n d a n j e m b a t a n s e r t a p e m e lih a r a a n n y a ; d a n
(2) J e n is j a la n y a n g d ib a n g u n p a d a p e r io d e b e r j a la n d a n a k u m u la s in y a .
45) P e r is tiw a S e te la h P e r io d e P e la p o r a n
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
a) d a la m h a i P e r u s a h a a n m e n e r im a in f o r m a s i s e t e la h p e r io d e p e la p o r a n t e n t a n g k o n d is i
C a ta ta n 35
ya n g ada p a d a a k h i r p e r io d e p e la p o r a n , m a k a P e r u s a h a a n m e m u t a k h ir k a n v /
p e n g u n g k a p a n k o n d is i t e r s e b u t s e s u a i d e n g a n in f o r m a s i t e r k in i; d a n
c o n t o h p e r is t iw a s e t e la h p e r io d e p e la p o r a n y a n g m e n s y a r a t k a n e n t it a s u n t u k
m e n y e s u a ik a n j u m ia h y a n g d ia k u i d a ia m la p o r a n k e u a n g a n n y a , a t a u u n t u k m e n g a k u i
p e r is t iw a y a n g s e b e lu m n y a t id a k d ia k u i:
b) d a la m h a i t e r d a p a t p e r is t iw a n o n p e n y e s u a i y a n g m a t e r ia l s e t e la h p e r io d e p e la p o r a n ,
m a k a P e r u s a h a a n m e n g u n g k a p k a n u r a ia n p e r is t iw a , m is a in y a :
(1 ) t a n g g a i t e r j a d in y a ; s /
(2 ) s if a t p e r is t iw a ; d a n
(3 ) e s t im a s i a t a s d a m p a k k e u a n g a n , a t a u p e r n y a t a a n d a n a la s a n b a h w a e s t im a s i
t e r s e b u t t i d a k d a p a t d ib u a t .
46) P e r k e m b a n g a n T e r a k h ir S t a n d a r A k u n t a n s i K e u a n g a n d a n P e r a t u r a n y a n g T e r k a it
d e n g a n A k t iv it a s P e r u s a h a a n
D a la m h a i P e r u s a h a a n b e iu m m e n e r a p k a n s u a t u S A K d a n / a t a u p e r a t u r a n y a n g t e r k a it
d e n g a n a k t iv it a s P e r u s a h a a n , y a n g t e la h d it e r b it k a n t e t a p i b e iu m e f e k t if b e r la k u , Y a n g
h a r u s d iu n g k a p k a n a n t a r a la in :
C a ta ta n 2 F
a) ju d u l S A K d a n je n is p e r a tu ra n b a rn t e r s e b u t; v /
C a ta ta n 2 F
b) s if a t d a r i p e r u b a h a n y a n g b e iu m b e r la k u e f e k t if a t a u p e r u b a h a n k e b ij a k a n a k u n t a n s i; n/
C a ta ta n 2 F
c) t a n g g a i p e n e r a p a n S A K d a n p e r a t u r a n b a r u t e r s e b u t d is y a r a t k a n ; d a n s /
C a ta ta n 2 F
d) p e m b a h a s a n m e n g e n a i d a m p a k p e n e r a p a n a w a l S A K d a n p e r a t u r a n b a r u a t a s la p o r a n s /
Page 82
Page 82 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
k e u a n g a n a t a u p e r n y a t a a n m a n a j e m e n b a h w a d a m p a k t e r s e b u t t id a k d a p a t d ik e t a h u i
a t a u d ie s t im a s i s e c a r a w a j a r .
47) R e k la s ifik a s i
a) D a la m h a i P e r u s a h a a n m e n g u b a h p e n y a j ia n a t a u p e n g k la s if ik a s ia n p o s - p o s d a la m
C a ta ta n 37
la p o r a n k e u a n g a n , m a k a P e r u s a h a a n h a r u s m e n g u n g k a p k a n a n t a r a la in :
v /
(1 ) s if a t r e k la s if ik a s i;
(2 ) j u m la h m a s in g - m a s in g p o s a t a u g a b u n g a n b e b e r a p a p o s y a n g d ir e k la s if ik a s i;
dan
(3 ) a la s a n r e k la s if ik a s i.
b) D a la m h a i r e k la s if ik a s i j u m la h k o m p a r a t if t id a k p r a k t is u n t u k d ìla k u k a n , m a k a
P e ru sa h a a n h a ru s m e n g u n g k a p k a n :
> /
(1 ) a la s a n t id a k m e r e k la s if ik a s i j u m la h t e r s e b u t ; d a n
(2 ) s if a t p e n y e s u a ia n y a n g a k a n d ila k u k a n j ik a j u m la h t e r s e b u t d ir e k la s if ik a s i.
48) H ib a h P e m e r in ta h
S e t ia p H ib a h P e m e r in t a h y a n g d it e r im a , P e r u s a h a a n h a r u s m e n g u n g k a p k a n h a l- h a l s e b a g a i
b e r ik u t :
a) s if a t d a n lu a s H ib a h P e m e r in t a h y a n g d ia k u i d a la m la p o r a n k e u a n g a n d a n in d ik a s i
v /
b e n t u k la in d a r i b a n t u a n p e m e r in t a h ; d a n
b) k o n d is i y a n g b e lu m t e r p e n u h i d a n k o n t in j e n s i la in y a n g m e ie k a t a t a s b a n t u a n
v /
p e m e r in t a h y a n g t e la h d ia k u i.
49) R e k o n s ilia s i a n ta r a S A K d e n g a n S t a n d a r A k u n t a n s i d i N e g a r a L a in
a) K e t e n t u a n in i b e r la k u b a g i P e r u s a h a a n y a n g m e n y u s u n la p o r a n k e u a n g a n d e n g a n
m e n g g u n a k a n s t a n d a r a k u n t a n s i s e la in S A K u n t u k m e m e n u h i p e r s y a r a t a n o t o r it a s v /
p a s a r m o d a l d i n e g a r a la in a t a u d a la m r a n g k a p e n a w a r a n E f e k d i n e g a r a la in .
b) Y a n g h a r u s d iu n g k a p k a n a n t a r a la in :
s /
(1 ) r in g k a s a n p e r b e d a a n S A K d e n g a n s t a n d a r a k u n t a n s i d ì n e g a r a la in ;
(2 ) r e k o n s ilia s i p o s - p o s y a n g b e r b e d a u n t u k la p o r a n p o s is i k e u a n g a n b e s e r t a
p e n j e la s a n n y a ; d a n
(3 ) r e k o n s ilia s i p o s - p o s y a n g b e r b e d a u n t u k la p o r a n la b a r u g i k o m p r e h e n s if
b e s e r t a p e n j e la s a n n y a .
c) D a la m h a i P e r u s a h a a n d ip e r s y a r a t k a n o le h o t o r it a s p a s a r m o d a l d i n e g a r a la in u n t u k
n/
m e la k u k a n p e n g u n g k a p a n t a m b a h a n m e n g ìk u t i k e t e n t u a n y a n g b e r la k u di n e g a ra
Page 83
Page 83 of 83
No K e te ra n g a n Ada T id a k N/A K e te ra n g a n
t e r s e b u t , m a k a p e n g u n g k a p a n t e r s e b u t w a j ib d it a m b a h k a n d a la m la p o r a n k e u a n g a n .
50) I n fo r m a s i P e n tin g L a in n y a
Y a n g h a r u s d iu n g k a p k a n a n t a r a la in s if a t , j e n is , j u m la h d a n d a m p a k d a r i p e r is t iw a a t a u
s/
C a ta ta n 38
k e a d a a n t e r t e n t u y a n g m e m p e n g a r u h i k in e r j a p e r u s a h a a n , s e p e r t i p e r is t iw a / k e a d a a n y a n g
m e m p e n g a r u h i k e la n g s u n g a n h id u p p e r u s a h a a n .
Page 84
Jakarta, 31 Juli 2023 A risto Setiawidjaja D irektur Keuangan dan Pengem bangan Stratejik
Page 85
Data Keuangan Penting
( d a la m ju t a a n R u p ia h )
31 Desember 2021
Periode Laporan keuangan 30 Juni 2023 31 Desember 2022 Disajikan kembali 31 Desember 2020
Laba Rugi Komprehensif
P e n d a p a ta n 2 .6 9 1 .4 4 8 4 .9 0 1 .8 1 0 5 .8 6 9 . 0 1 4 4 .4 1 6 .0 4 2
L a b a b ruto 9 6 2 .9 8 9 1 .7 0 8 .3 8 8 2 .9 6 3 .7 1 9 2 .1 3 4 .5 4 3
L ab a usaha 3 6 9 .0 3 5 5 8 7 .3 7 3 1 .7 6 6 .4 5 7 1 .0 4 1 .9 3 6
E B IT D A 6 9 9 .6 8 0 1 .1 4 1 .7 1 0 2 .1 9 4 .9 8 7 1 .3 8 6 .9 2 4
L a b a b e rs ih p e rio d e b e rja la n 2 5 4 .1 0 2 3 7 8 .7 7 3 1 .2 9 0 .6 4 1 6 4 5 .6 3 8
L a b a K o m p r e h e n s if 2 5 9 .3 7 6 3 9 0 .2 9 8 1 .2 9 5 .4 5 2 6 2 4 .0 3 0
L a b a p e r s a h a m (d a s a r) 1 3 ,9 7 2 0 ,6 2 6 8 ,2 2 1 5 9 ,5 7
L a b a p e r s a h a m (d e lu s ia n ) 1 3 ,9 2 2 0 ,5 5 6 7 ,2 8 1 5 8 ,9 5
Laporan Posisi Keuangan
Jumlah Aset 8.196.653 7.591.485 7.573.090 6.355.254
J u m la h A s e t L a n c a r 2 .0 2 4 .9 1 9 1 .7 9 0 .6 6 2 2 .4 6 5 .6 9 3 2 .2 5 2 .4 0 2
J u m la h A s e t T id a k L a n c a r 6 .1 7 1 . 7 3 4 5 .8 0 0 .8 2 3 5 .1 0 7 .3 9 7 4 .1 0 2 .8 5 2
Jumlah Liabilitas 3.356.969 2.906.012 3.140.498 2.973.077
J u m la h L ia b ilita s J a n g k a P e n d e k 1 .8 4 7 .6 7 1 1 .7 1 0 .0 4 0 1 .6 1 7 .0 7 2 1 .4 7 9 .6 5 8
J u m la h L ia b ilita s J a n g k a P a n ja n g 1 .5 0 9 .2 9 8 1 .1 9 5 .9 7 2 1 .5 2 3 .4 2 6 1 .4 9 3 .4 1 9
Jumlah Ekuitas 4.839.684 4.685.473 4.432.592 3.382.177
M o d a l D is e to r 2 9 9 .3 5 2 2 9 9 .1 2 1 2 9 7 .8 0 0 2 9 7 .8 0 0
P r o g r a m o p s i k e p e m ilik a n s a h a m 6 4 .6 2 5 6 6 .8 2 3 7 3 .6 8 8 7 3 .6 8 8
T a m b a h a n M o d a l D is e to r 1 .9 3 2 .8 0 7 1 .9 2 3 .6 5 7 1 .8 5 0 .6 7 9 1 .8 5 0 .6 7 9
S a h a m tre a s u ri (4 5 2 .9 0 7 ) (4 5 2 .9 0 7 ) - 2 8 9 .5 2 4 - 6 0 .5 9 2
S e lis ih tr a n s a k s i d e n g a n p ih a k n o n p e n g e n d a li (5 0 4 .7 6 6 ) (5 0 4 .7 6 6 ) - 5 1 1 .5 9 1 - 5 1 3 .4 0 2
S a ld o la b a 2 .2 1 3 .8 1 3 2 .1 0 8 .8 9 6 1 .8 8 6 .7 6 4 9 0 3 .8 7 1
K e p e n tin g a n N o n p e n g e n d a li 1 .2 8 6 .7 6 0 1 .2 4 4 .6 4 9 1 .1 2 4 .7 7 6 8 3 0 .1 3 3
Rasio Keuangan
R a s io L a n c a r
ROA 3 ,1 0 % 4 ,9 9 % 1 7 ,0 4 % 1 0 ,1 6 %
ROE 5 ,2 5 % 8 ,0 8 % 2 9 ,1 2 % 1 9 ,0 9 %
E b itd a th d p e n d a p a ta n (%) 2 6 ,0 0 % 2 3 ,2 9 % 3 7 ,4 0 % 3 1 ,4 1 %
PERHITUNGAN EBITDA
LABA USAHA
+ P e n y u s u ta n
A d ju s tm e n ts :
+ Im b a la n p a s k a k e rja
+ CKPN
+ L a b a (rugi) p e n ju a la n a s e t te ta p
+ L a b a (rugi) p e n ju a la n a s e t te ta p
+ O th e r E x p e n s e (In c o m e )
+ B ia y a IP O
Names mentioned 0 people and organisations named in the text · linked when the evidence is strong
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