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CHECKLIST PENGUNGKAPAN LAPORAN KEUANGAN UNTUK SELURUH
1. Checklist Pengungkapan Laporan Keuangan ini, kecuali Emiten dan Perusahaan Publik yang merupakan Perusahaan Efek. Setiap Perusahaan Efek
harus menggunakan Pedoman Akuntansi Perusahaan Efek (Peraturan No. VIII.G.17).
2. Tanda (V) diisi pada kolom 'Ada' apabila Emiten/Perusahaan Publik telah memenuhi persyaratan pengungkapan yang diharuskan dan selanjutnya
pada kolom 'Keterangan' ditambahkan cross reference ke nomor catatan atas laporan keuangan.
Apabila Emiten/Perusahaan Publik tidak memenuhi persyaratan pengungkapan yang diharuskan maka INDUSTRI DI PASAR MODAL DI
INDONESIA
Petuniuk Pengisian Checklist:
3. Seluruh Emiten dan Perusahaan Publik harus menggunakan tanda V) diisi pada kolom 'Tidak Ada' dengan menambahkan keterangan alasannya pada
kolom keterangan.
4. Apabila Emiten/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 Emiten/Perusahaan Publik PT Personel Alih Daya
Bidang Usaha Jasa Penyalur Tenaga Kerja
Jenis penawaran Umum Saham
Interim 31 Desember 2023
30 Juni 2024
Tidak diaudit KAP Kanaka Puradiredja
Nama Kantor Akuntan Publik
Suhartono
Nama Partner Tidak diaudit Doly Fajar Damanik
Opini Akuntan Tidak diaudit Tanpa modifikasi
Catatan tentang Opini (jika ada) Tidak diaudit
* disesuaikan dengan periode penyajian laporan keuangan.
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Ya Tidak
Pemenuhan Peraturan No.VIII.G.11 Tentang "Tanggung V
Jawab Direksi Atas Laporan Keuangan"
Pemenuhan Peraturan No.VIII.A.2 tentang "Independensi V
Akuntan Yang Memberikan Jasa Audit di Pasar Modal"
Data Keuangan Penting
Periode laporan keuangan 30 Juni 2024 31 Desember 2023
Laba Rugi Komprehensif
Pendapatan 448.898.874.798 815.740.188.341
Laba bruto 17.503.148.605 43.514.693.991
Laba sebelum pajak (4.801.575.462) (2.429.142.162)
EBITDA 5.123.889.590 13.798.883.081
Laba (rugi) bersih periode berjalan (4.801.575.462) (5.526.962.277)
Laba (rugi) komprehensif (4.801.575.462) (5.715.667.096)
Laba (rugi) Per saham (1,86) (1,75)
Periode laporan keuangan 30 Juni 2024 31 Desember 2023
Laporan Posisi Keuangan
Jumlah Aset 318.347.996.417 312.037.555.262
Jumlah Aset Lancar 251.589.201.079 238.817.952.835
Jumlah Aset Tidak Lancar 66.758.795.338 73.219.602.427
Jumlah Liabilitas 190.185.553.324 178.031.025.762
Jumlah Liabilitas Jangka Pendek 148.705.118.022 142.314.084.788
Jumlah Liabilitas Jangka Panjang 41.480.435.302 35.716.940.974
Jumlah Ekuitas 128.162.443.093 134.006.529.500
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Modal Saham 63.000.000.000 63.000.000.000
Tambahan Modal Disetor 68.772.795.627 68.772.795.627
Saldo Laba (3.610.352.534) 2.233.733.873
Rasio Keuangan*
Rasio Lancar 1,69 1,68
ROA (0,01) 0,02
ROE (0,03) (0,04)
EBITDA terhadap pendapatan 0,01 0,02
*dapat disesuaikan berdasarkan industrinya
Catatan:
1. Pengungkapan yang dipersyaratkan untuk masing-masing pos wajib diungkapkan seluruhnya, kecuali pengungkapan tersebut tidak relevan atau
tidak dapat diterapkan pada Emiten atau Perusahaan Publik. Emiten atau Perusahaan Publik wajib menyesuaikan pengungkapan sesuai dengan
karakteristik industri apabila pengungkapan tersebut dipersyaratkan oleh SAK atau relevan untuk memahami 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 VIII.G.17 tentang Pedoman Akuntansi Perusahaan Efek.
No Keterangan Ada Tidak N/A Keterangan
L a p o r a n K e u a n g a n T e r d i r i d a r i:
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 V
2 L a p o r a n la b a r u g i k o m p r e h e n s if s e la m a p e r io d e V
3 L a p o r a n p e r u b a h a n e k u i t a s s e la m a p e r io d e V
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 V
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 i f y a n g d i s a j ik a n saat V
P e r u s a h a a n m e n e r a p k a n s u a t u k e b ij a 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 i f a t a u
m e m b u a t p e n y a j ia n k e m b a li p o s - p o s la p o r a n k e u a n g a n a t a u k e t ik a P e r u s a h a a n
m e r e k la s i f ik 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 ta s L a p o ra n K e u a n g a n V
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1. K e te n tu a n U m u m
P e r u s a 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 sa 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 ru 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 jia n la p o r a n d a n p e n y a jia 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 i p 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 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 ; d a n
2) in f o r m a s i y a n g t id 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 ta 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 ta " s e b a g ia n " .
2.
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 je 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 s e t
y a n g d ija 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 ija m in k a n .
3.
D a la m h al 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 i u 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
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 ta p e n d a p a t
4. 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 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 .
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 ra n U m u m P e ru sa h 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 ; V C a ta ta n 1
2) N o m o r d a n t a n g g a l a k ta 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 V C a ta ta n 1
b e r w e n a n g , d a n n o m o r s e r ta t a n g g a l B e r ita N e g a r a ;
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No Keterangan Ada Tidak N/A Keterangan
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 ija la n k a n p a d a V C a ta ta n 1
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 ; V C a ta ta n 1
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 al p e r u s a h a a n V
m e la k u k a n e k s p a n s i a ta 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
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 ta u
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 ir d a la m k e lo m p o k u s a h a ( u lt im a t e V
p a r e n t o f t h e g r o u p ) . D a la m h a l 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 V
P e n j e la s a n rin 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 V
P e r a t u r a n p e r u n d a n g a n a ta 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 ja la n
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 ta u O t o r it a s y a n g b e r w e n a n g .
1 0) K h u s u s u n tu k In d u stri P e rb a n k a n V
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 ( jik a a d a ) , s e r ta iz in u n t u k
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 ( jik a a d a ) .
1 1) 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 r ta m b a n g a n U m u m V
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 i 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 izin 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 t e m p o n y a ;
• P e r s e n t a s i k e p e m ilik 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
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;
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• 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 ta 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 ilik 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 1 ) , 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 ifik a s i, d a n t a n g g a l s e r t ifik 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 ja 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 .
1 2) K h u s u s In d u s tri K e h u ta n a 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 :
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 ta n ;
b) r in c ia n lu a s a r e a l s is a h u ta 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 fa 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 f 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 :
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
d it e r b it k a n d i lu 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 ; V
3) B u r s a t e m p a t E f e k d ic a t a t k a n ; d a n 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 V
a c t io 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 .
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 it a s B e r t u 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 V
la n g s u n g ;
2) Tem pat kedudukan; V
3) J e n is u s a h a ; V
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; V
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
6) T o ta l A s e t; dan V
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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 V
m e m ilik i 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 m e la lu i e n t it a s a n a k , 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 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 V
p u lu h p e r s e r a t u s ) h a k s u a r a a ta 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 iik u t i d e n g a n
p e n g e n d a lia n ;
c) a k h ir 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
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 ta u
V
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 ta 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 ta 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 ju 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 lia n a t a s e k u it a s V
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 l h ila n g n y a P e n g e n d a lia 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 ta 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 lia n , d a n
p o r s i d a r i k e u n t u n g a n a ta 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 lu 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 lia 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 im 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 ta u b is n is la in n y a d im a n a
P e n g e n d a lia 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 ta u b is n is
la in n y a d im a n a P e n g e n d a lia 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 te g o r i
u ta m a n y a .
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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 i t e a u d i t
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 V C a ta ta n 1
a u d it;
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
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 ta u r a t a - r a t a j u m la h k a r y a w a n V C a ta ta n 1
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
anak.
e. P e n e r b it a 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 V C a ta ta n 1 dan 38
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 . V C a ta ta n 1 dan 38
2. I k h t is a r K e b i j a k a n A k u n t a n s i S ig n i f ik a 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 rn y a ta a n k e p a tu h a n te rh a d a p S A K
P e r n y a t a a n ini 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 V C a ta ta n 2
sesuai den gan 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 is t o r ic a l c o s t ) , V C a ta ta n 3
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 lis a s i n e to ( n e t r e a liz a b le v a lu e ) , N ila i W a j a r
( f a ir v a lu e ) a ta 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 3
3) M a ta u a n g f u n g s io n a l d a n m a ta u a n g p e n y a jia n y a n g d ig u n a k a n , m e lip u t i:
a) m a ta 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 C a ta ta n 3
b) fa 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 ta u a n g f u n g s io n a l V
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 ta u a n g p e n y a jia n ( jik a a d a ) . V
4) A la s a n p e r u b a h a n p e r io d e p e la p o r a n ( jik a a d a ) . V
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c. P e n g g u n a a n P e r t im b a n g a n , E s tim 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 ta 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
V C a ta ta n 3
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 ija 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 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 ;
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 la p o r a n ,
V
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 la 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 ir p e r io d e V
p e la 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
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 ta p i
t id 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 i n s i p - p r i n s i p k o n s o l id a s i
Y a n g h a r u s d ije 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 r a n K e u a n g a n 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 V
d a n e n t it a s a n a k ;
b) d a s a r d 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 V
e n t it a s in d u k ;
c) k e b ija 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 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 ija 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 ; V
e) k e b ija 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 jia n k e p e n t in g a n V
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 V
t e la h d ie lim in a s i.
2) K o m b in a s i b is n is
Y a n g h a r u s d ije la s k a n a n t a r a la in :
V
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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 t u k g o o d w ill; V
c) 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 u n t u k g o o d w ill; d a n V
d) k e b ija 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 di
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 ;
V
(2 ) a k u is is i s e c a r a b e r t a h a p ; d a n V
(3 ) im b a la n k o n t in je n s i. V
3) K a s d a n s e ta ra kas;
Y a n g h a r u s d ije 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 3
kas.
4) In s tru m e n K e u a n g a n
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
Y a n g h a r u s d ije 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 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, t e r m a s u k p e r la k u a n a t a s V C a ta ta n 3
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 C a ta ta n 3
(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 ; V C a ta ta n 3
(4 ) 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 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 C a ta ta n 3
(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 V C a ta ta n 3
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 ; V C a ta ta n 3
(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 je la 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 je la 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 V
(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.
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b) I n v e s ta s i pad a S u k u k
Y a n g h a r u s d ije 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 Sukuk;
(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 jia 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 it e r b i t k a n
Y a n g h a r u s d ije 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 ; V
(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 jia 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 i r o W a j ib M i n i m u m
Y a n g h a r u s d ije 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 i r 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
Y a n g h a r u s d ije la s k a n a n t a r a la in d a s a r p e n y a jia 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 V
L a in .
c) 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 ije la s k a n a n t a r a la in d a s a r p e n y a jia 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 t a n g R e v e r s e R e p o
Y a n g h a r u s d ije 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
dan p e n g u k u 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 l ig a s i R e k a p it a l is a s i P e m e r i n t a h
Y a n g h a r u s d ije 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
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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 jia 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 ije la s k a n a n t a r a la in :
(1 ) Pe njelasan a tas m a sin g -m a sin g je n is kredit y a n g diberikan; V
(2 ) D a s a r p e n y a jia n a t a s k re 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 fo lio k re 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 re d it.
b) T a g ih a n / K e w a jib a n A k s e p t a s i
Y a n g h a r u s d ije la s k a n a n t a r a la in d a s a r p e n y a jia 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 il A lih
Y a n g h a r u s d ije 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 jia n ;
(2 ) Pe rlakuan akuntansi a tas nilai realisasi 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) Pe rlakuan 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 ju a la n a g u n a n .
9) K h u s u s u n t u k I n d u s t r i P e m b ia y a a n
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 h a r u s d ije la s k a n a n t a r a la in : V
a) D a s a r p e n y a jia 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
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 ri
konsum ennya.
10) A n j a k P iu t a n g
Y a n g h a r u s d ije 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 ta u t a n p a r e c o u r s e ) ;
b) P e n y a jia n t r a n s a k s i a n j a k p iu t a n g ;
V
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 ta u d it a n g g u n g o le h p e r u s a h a a n ) .
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11) Sew a
Y a n g h a r u s d ije la s k a n a n t a r a la in :
a) k e b ija 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 ; V C a ta ta n 3 d an 4
b) k e b ija 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 ta u s e w a o p e r a s i; d a n V C a ta ta n 3 d a n 4
c) k e b ija k a n a k u n t a n s i a p a b ila 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 . V C a ta ta n 3 d a n 4
12) P e r s e d ia a n : P e r u s a h a a n t id a k m e m e ilik i
y a n g h a r u s d ije 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 V p e r s e d ia a n p a d a 31 D e s
2023
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 In d u s tri 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 V
Y a n g h a r u s d ije 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 an p ra -sa ra n a .
H T I S ia p P a n e n
Y a n g h a r u s d ije 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 i.
b) K h u s u 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 ije 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 is 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 ta u t a n a m a n t e la h m e n g h a s ilk a n ;
V
(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 fa 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 ja m a n .
c) K h u s u s In d u stri P e te rn a k a n
H ew an T ern ak
Y a n g h a r u s d ije 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 ; V
(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
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(c) C a d a n g a n k e m a t ia n a ta 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 ja d 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 .
1 3) A s e t T e ta p :
Y a n g h a r u s d ije 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 ; V C a ta ta n 3 d a n 11
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 ;
b) V C a ta ta n 3 d a n 11
p e n g e lo m p o k a n A s e t T e t a p ;
c) V C a ta ta n 3 d a n 11
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 ; V C a ta ta n 3 d a n 11
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 ; V C a ta ta n 3 d a n 11
f) e s t im a s i u m u r m a n fa a t d a n t a r if p e n y u s u t a n ; V C a ta ta n 3 d a n 11
g) p e n g h e n t ia n p e n g a k u a n ; V C a ta ta n 3 d a n 11
h) n ila i re s id u ; d a n V C a ta ta n 3 d a n 11
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 , V C a ta ta n 3 d a n 11
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 ir p e r io d e p e la p o r a n .
1 4) 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 ije 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.
1 5) B a g ia n p a r t is 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 ije 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 b a g ia n V
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 .
1 6) P o la K e r j a s a m a
Y a n g h a r u s d ije 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 ; V
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 is 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 .
1 7) A s e t T a k B e rw u ju d
C a ta ta n 3 dan 12
Y a n g h a r u s d ije la s k a n a n t a r a la in : V
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a) 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 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 ju 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 ta 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 ,
d iu n g k a p k a n t a r if 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 fa a t n y a ;
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 ju 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 ia n p e n g a k u a n A s e t T a k b e r w u ju d ; d a n
g) r is e t d a n p e n g e m b a n g a n ( jik a a d a ) .
1 8) A s e t t i d a k la n c a r a t a u k e lo 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 i j u a l
Y a n g h a r u s d ije la s k a n a n t a r a la in : V
a) k e b ija k a n t e n t a 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 ifik a s ik a 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 iju a l; d a n
b) p e n g u k u r a n a s e t t id a k la n c a r 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 t u k d iju a l.
1 9) P r o p e r t i I n v e s t a s i:
Y a n g h a r u s d ije 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; V
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;
V
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 ;
V
d) e s t im a s i u m u r m a n fa a t d a n / a t a u t a r if p e n y u s u t a n u n t u k m o d e l b ia y a ; d a n
V
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.
V
20) 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
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 ije 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 ru to ;
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 ( im p a ir 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 is a s i y a n g d ig u n a k a n ;
d) M a s a m a n fa a t a ta 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 ije la s k a n a n t a r a la in :
V
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a) k e t e n t u a n 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 k e m u n g k in a n t e r j a d in y a
p e n u r u n a n n ila i; d a n
b) k e b ija 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 .
V
22) K h u s u s In d u stri P e rb a n k a n
L ia b il it a s S e g e r a
Y a n g h a r u s d ije la s k a n a n t a r a la in d a s a r p e n y a jia 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 ije 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 jia 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 . V
S i m 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 ije 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 jia n s im p a n a n d a r i b a n k la in .
S u r a t B e r h a r g a y a n g D it e r b i t k a n
Y a n g h a r u s d ije 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 la k u a n a k u n t a n s i a t a s p r e m i a ta 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 ije la s k a n a n t a r a la in :
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 V
b) d a s a r p e n e n t u a n n ila i p r o v is i.
V
U ta n g R e p o
24)
Y a n g h a r u s d ije 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 V
p e n g u k u ra n n y a .
25) 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 ia y a P e n g e l o l a a n d a n R e k l a m a s i L in g k u n g a n H i d u p T a n g g u h a n / P e n y i s i h a n
L ia b il it a s P e n g e l o l a a n d a n R e k l a 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 .
Y a n g h a r u s d ije la s k a n a n t a r a la in :
a) P e r la 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 ;
V
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No Keterangan Ada Tidak N/A Keterangan
c) M e to d e p e n y u s u ta n p ra sa ra n a PLH ; dan
d) T a b e l y a n g m e m u a t p e n je la s a n t e n t a n g :
(1 ) Lokasi p en am ban gan;
(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 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 .
26) K h u s u 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 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
Y a n g h a r u s d ije 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 ja la n
d e n g a n p e n je 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 rs a 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
V
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 je la s a n b a h w a a m o r t is a s in y a b a r u 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 rja a n k o n s tru k s i d a n p ra s a ra n a ; dan
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 je la s a n j a n g k a
w a k t u p e r ijin 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 l o l a a n d a n R e k l a m a s i L in g k u n g a n H i d u p T a n g g u h a n / P e n y i s i h a n
L ia b il it a s P e n g e l o l a a n d a n R e k l a 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
V
Y a n g h a r u s d ije la s k a n a n t a r a la in :
a) P e r la 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
c) M e to d e p e n y u s u ta n p ra sa ra n a PLH .
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 ije 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 t o d e p e n g a k u a n p e n d a p a t a n s e r ta d a s a r p e n g u k u r a n y a n g
V C a ta ta n 3
d ig u n a k a n b e r d a s a r k a n j e n is p e n d a p a t a n y a n g a d a ; d a n
(2 ) d a la m h a l t e r d a p a t 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 , k e b ij a k a n p e n g a k u a n
V
p e n d a p a t a n d a n p e n ju 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 ta 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 to d e p e rs e n ta s e
p e n y e le s a ia n
V
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Y a n g h a r u s d ije la s k a n a n t a r a la in m e t o d e y a n g d it 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 s u 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 rem 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
V
(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 ru 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 tu 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 ja 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 ru g i.
d) K h u s u s In d u s tri R e a l E sta te
K a p it a l is 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 l E s t a t V
Y a n g h a r u s d ije 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 l E s ta 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
te r c 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 l E s ta 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 .
28) P r o g r a m L o y a l i t a s P e la n g a n
Y a n g h a r u s d ije la s k a n a n t a r a la in k e b ija 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 V
29) T r a n s a k s i d a n S a l d o d a la m m a t a u a n g a s in g
Y a n g h a r u s d ije 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 ja 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 ta u a n g a s in g ; V C a ta ta n 3
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 ja b a r a n a s e t d a n lia b ilit a s V C a ta ta n 3
m o n e te r; d an
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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 ta V C a ta ta n 3
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 i h a k - p i h a k B e r e la s i
Y a n g h a r u s d ije la s k a n a n t a r a la in :
a) D a s a r p e n e t a p a n P ih a k - p i h a k b e r e la s i; V C a ta ta n 3
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 V C a ta ta n 3 d a n C a ta ta n 28
31) H ib a h P e m e r i n t a h
Y a n g h a r u s d ije la s k a n a n t a r a la in k e b ija k a n a k u n t a n s i t e n t a n g m e t o d e p e n y a jia n d a la m V
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 il a n
Y a n g h a r u s d ije 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 if 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 ; V C a ta ta n 3 dan 14
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 a ta ta n 3 dan 14
c) p e n g a k u a n d a n p e n g u k u ra n a s e t p a ja k ta n g g u h a n ; dan
V C a ta ta n 3 dan 14
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 .
V C a ta ta n 3 dan 14
33) I m b a la n K e rja
Y a n g h a r u s d ije la s k a n a n t a r a la in :
a) j e n is 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 ; V C a ta ta n 3 d a n 15
b) d e s k r ip s i u m u m m e n g e n a i j e n is 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
V C a ta ta n 3 d a n 15
o le h P e r u s a h a a n ;
c) k e b ija 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;
V C a ta ta n 3 d a n 15
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 .
V C a ta ta n 3 d a n 15
34) S a h a m T re a s u ri
Y a n g h a r u s d ije 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 , V
p e n j u a la n , a ta u p e m b a t a la n s a h a m t r e a s u r i.
35) 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 ije 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 V
b e r b a s is 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 as, te rm a s u k p e n g u k u ra n n y a .
Page 20
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36) 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 ije 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 ila i w a j a r A s e t d a n L ia b ilit a s ; d a n V
c) P e r la 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 J a n u a r i 2 0 1 3 .
37) B ia y a P i n j a m a n
Y a n g h a r u s d ije la s k a n a n t a r a la 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 ja m a n 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 lifik a s ia n .
38) S e g m en O p e ra si
Y a n g h a r u s d ije 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 V C a ta ta n 3 dan 33
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
Y a n g h a r u s d ije 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 V C a ta ta n 3 dan 33
( r u g i) p e r s a h a m d ilu 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
a. Aset
1) 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 :
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 la s i d a n p ih a k k e t ig a ; V C a ta ta n 5
b) r in c ia n j u m la h p e n e m p a t a n di 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 ta j e n i s m a ta u a n g V C a ta ta n 5
a s in g ;
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 t a r a 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 V C a ta ta n 5
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 V C a ta ta n 5
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 .
K h u s u s In d u stri P e rb a n k a n
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2) 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 ta 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 : V
(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 ta u a n g ( n ila i
d a la m m a ta u a n g o r ig in a l) ; d a n
(2 ) K e t e n t u a n G ir o W a jib 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 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 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 is m a ta 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;
(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 iro ;
(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 i n g k a t s u k u b u n g a r a t a - r a t a p e r ta 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 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 :
(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 ta 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 ( im p a ir 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 im p a ir 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 ) ;
(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 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 ;
(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 i n g k a t s u k u b u n g a r a t a - r a t a p e r ta 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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(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 ta 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 t a 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 :
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 7
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 C a ta ta n 7
c) j u m la h p iu t a n g m e n u r u t m a ta u a n g ; V
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; V C a ta ta n 7
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 V C a ta ta n 7
s e c a r a in d iv id u a l 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 ;
f) 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 je m e n V C a ta ta n 7
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 i b 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 ija 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 ija m in k a n ; V
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 fe k t if; d a n V
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: V
(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 ja n jia n ; d a n
(2 ) j a m in a n y a n g d ib e r ik a n ( b ila a d a ) . V
4) K h u s u s In d u stri A s u ra n s i
a) P iu t a n g P r e m i V
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 ;
(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 is 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 t a n g K o a s u r a n s i V
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 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 is a s u r a n s i; d a n
(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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c) P iu t a n g R e a s u r a n s i V
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 ;
(2 ) J u m la h p iu t a n g a ta u u ta 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 t a n g H a s il I n v e s t a s i V
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 ;
(2 ) J u m la h p iu t a n g m e n u r u t j e n is 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 ta 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 V
a) 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 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 p iu t a n g m e n u r u t d a n j e n is 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
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 ta 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 is 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
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 i n g k a t s u k u b u n g a r a t a - r a t a p e r ta 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 ta 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 ta n g .
b) T a g i h a n A n j a k P iu t a n g
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 :
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(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 ta n g r e t e n s i a n j a k p iu t a n g 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
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 ta 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 .
c) P iu t a n g S e w a P e m b ia y a a 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 :
(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 . Di 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 r a n g d a r i s a tu t a h u n
(b ) le b ih d a r i s a tu t a h u n s a m p a i lim a t a h u n
(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 ija m in y a n g d ia k r u s e b a g a i m a n fa 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 id 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 ta 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 je la s a n u m u m isi 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 t a n g S e w a O p e r a s i 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 :
(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 r a n g d a r i s a tu t a h u n
(b ) le b ih d a r i s a tu t a h u n s a m p a i lim a t a h u n
(c ) le b ih d a r i lim a t a h u n
(2 ) t o t a l re n ta l k o n t in je 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 je la s a n u m u m isi p e r j a n j ia n s e w a le s s o r .
K h u s u s K o n tra k K o n stru k si
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6) P iu t a n g R e t e n s i 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 :
a) J u m la h p iu t a n g d a r i m a s in 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 te n s i.
7) T a g i h a n B r u t o k e p a d a P e la n g g a n V
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 ini a n t a r a la in t a g ih a n b r u t o d a ri 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 je 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 itu :
a) b ia y a k o n t r a k y a n g t e r ja d i;
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 ja 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 t a n g R e v e r s e R e p o 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 :
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 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 ju a la 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 ;
d) L o k a s i E f e k j a 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 re 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 il A lih 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 :
a) N ila i r e a lis a s i b e r s ih p a d a s a a t d ia m b il a lih ;
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 il a lih d e n g a n s a ld o p iu t a n g
y a n g t id a k t e r t a g ih ; d a n
c) L a b a a ta u ru g i y a n g t im 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 ila lih a n
a g u n a n te rs e b u t.
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1 0) P iu t a n g D iv id e n d a n B u n g a 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 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 .
1 1) 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 ; V C a ta ta n 8
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 ( C K P N ) ; d a n V C a ta ta n 8
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 C a ta ta n 8
1 2) 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 ini 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 V
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 :
(1 ) n ila 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 to 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, V
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 ru g i p e r io d e b e r ja la n ;
(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 V
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 ila i w a j a r m e la lu i la b a ru g i;
(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
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 ta 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 ) . V
(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 ju a l u n t u k a s e t k e u a n g a n y a n g V
d ik la s ifik 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 : V
(a ) j u m la h y a n g d ir e k la s ifik 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;
(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 ifik 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 iju a l.
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(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 ija 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 V
a ta 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 ja 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 ila i a t a s a s e t k e u a n g a n ( jik 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 ila 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 ila i, s e r ta d ip is a h k a n a n t a r a V
p e n u r u n a n n ila 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 l, t e r m a s u k b e b a n
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; 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 iju a l y a n g d ir e k la s ifik a s i m e n ja d i d im ilik i h in g g a j a t u h V
te m p o .
1 3) 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 :
a) n a m a b a n k , 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 3 d a n 27
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 ; V C a ta ta n 3 d a n 27
c) j e n is d a n j u m la h d e p o s it o d a la m m a ta 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
1 4) K h u s u s I n v e s ta s i pada S u k u k V
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 ;
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 ila 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 .
1 5) K h u s u s O b l ig a s i R e k a p it a l is a s i P e m e r i n t a h V
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 l d a n n ila i p a s a r e f e k b e r d a s a r k a n je 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 ;
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 .
1 6) 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 V
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 :
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a) R in c ia 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
b) la b a a t a u r u g i n e to 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 ta u ru g i p e r io d e b e r ja la n
1 7) K h u s u s W e s e l T a g ih V
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 ,
j a t u h t e m p o , j e n i s m a ta 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 l 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 ta u la in n y a ) .
1 8) K h u s u s In d u stri A s u ra n s i V
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 ja d i d a n a j a m in a n .
1 9) P i n j a m a n P o lis 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 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 is m a ta 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 V
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 ta u a n g , s e k t o r e k o n o m i d a n j a n g k a
w a k t u s e r ta k o le k t ib ilit 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 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 ;
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 ;
f) 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 i b e n t u k t e r h a d a p j u m la 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 i 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 la h k r e d it y a n g d ir 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 is d a n k o le k t ib ilit 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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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 ik 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 i.
21) T a g i h a n d a n L ia b il it a s A k s e p t a s i 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 :
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 ta 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 ;
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 e la 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 P a d a ta h u n
2 0 2 3 ,P e r u s a h a a n s u d a h
t i d a k m e m i li i p e r s e d i a 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 V
y a n g se su a i b ag i P e ru sa h a a n ;
(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 V
u n t u k m e n ju a l;
(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 ; 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 V
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 ja la n ;
(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 V
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 ja 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 V
d it u r u n k a n ;
(7 ) d a la m h a l 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 V
m e m e n u h i k r it e r ia a s e t k u a lifik a s ia n , m a k a d iu n g k a p k a n :
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(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 ja la n ; d a n V
(ii) t a r if 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 ja m a n
y a n g la y a k d ik a p it a lis a s i.
(8 ) p e r s e d ia a n y a n g d ija 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 V
d ija 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 V
r is ik o y a n g d it u t u p s e r ta 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 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 V
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 la 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 :
(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 In d u s tri R e a l E s ta t
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 : V
(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 la s ifik 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 i t B a n g u n a n d a la m P e n y e le s a ia n .
(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 l 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 ju 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 ta 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 V
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, lu a s t a n a h , p r o s e s p e r iz in a n ;
(2 ) J u m la h b ia y a b u n g a d a n ru g i k u r s y a n g d ik a p it a lis a s i k e t a n a h u n t u k
p e n g e m b a n g a n ; dan
(3 ) P r o p o r s i t a n a h y a n g d ija d ik a n j a m in a n u ta n g .
e) K h u s u s I n d u s tr i M e d ia V
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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 t e r i p r o g r a m : lo k a l, im p o r ( m e d ia t e le v is i) ;
(2 ) B u k u , k e r t a s k o r a n , b a r a n g p ra c e t a k ( m e d ia c e ta k ) ;
(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
(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 tr i R u m a h S a k it V
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 is p o s a b le ) ; d a n
(3 ) P e r s e d ia a n la in n y a
g) K h u s u s In d u stri P e te rn 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 , V
s e p e r t i h e w a n t e r n a k m e n ja d i:
(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 ksi - B e ru m u r P e n d e k 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 :
(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 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 ) 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 ta 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 ti a ta 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 ;
(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 ta 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 ;
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(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 ija 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 .
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 is d a n j u m la h m a s in g - m a s in g p a ja k n y a ; d a n V C a ta ta n 14
b) u r a ia n m e n g e n a i j u m la h r e s t it u s i p a j a k y a n g d ia ju k a n d a n s t a t u s n y a . V
24) B ia y a 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 r in c ia n m e n u r u t j e n is d a n j u m la h . V
25) A s e t t i d 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 m il ik i u n t u k D ij u a l 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 :
(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 iju 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 fa k t a d a n k e a d a a n d a r i p e n ju a la n , a ta 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 ra 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 i a ta 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 ila i;
(4 ) d a la m h a l a s e t y a n g d im ilik i u n t u k d iju a l b e lu m d a p a t d i r e a lis a s ik a n d a la m s a tu
t a h u n , d i u n g k a p k a n p e r is t iw a a ta 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 ja n g p e r io d e
p e n y e le s a ia n p e n ju a la n m e n ja d i le b ih d a r i s a tu t a h u n ;
(5 ) d a la m h a l 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 iju 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
(6 ) d a la m h a l a s e t y a n g d ik la s ifik a s ik a 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 iju a l a ta 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 ifik 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 ta u k e lo m p o k le p a s a n
d ik la s ifik a s ik a n s e b a g a i d im ilik i u n t u k d iju 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 ta u p e n ila ia 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 ta 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 ik la s ifik a s ik a n s e b a g a i d im ilik i u n t u k
d iju 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 ju 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 jia n
s e b e lu m n y a .
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26) P iu t a n g P i h a k B e r e l a s i N o n - U s a h a
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 :
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 je la 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 ;
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
s e c a r a in d iv id u a l 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
e) d a la m h al 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 al 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 in :
a) n a m a e n t it a s a s o s ia s i; V C a ta ta n 3 d a n 10
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 je 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 ;
V C a ta ta n 3 d a n 10
V C a ta ta n 3 d a n 10
c) n ila i t 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 , V C a ta ta n 3 d a n 10
p e n d a p a t a n , d a n la b a a t a u ru g i;
e) a la s a n t id 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 % V
( d u a p u lu h p e r s e r a t u s ) h a k s u a r a a ta 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 a la n g s u n g
a ta u t id a k la n g s u n g ;
f) a k h ir 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
k e u a n g a n t e r s e b u t d ig u n a k a n d a la m m e n e r a p k a n m e t o d e e k u it a s d a n t a n g g a l a ta 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 ta u
V C a ta ta n 3 d a n 10
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 V
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 sa 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 ila P e r u s a h a a n V
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 a 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 ;
V
V
j) lia b ilit a s k o n t in j e n s i y a n g t e r ja 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 ta 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
V C a ta ta n 3 d a n 10
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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 a in d iv id u a l a ta 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 ta u ru g i.
28) K h u s u s In d u s tri K o n s tru k s i
J a m in a 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 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
t e r s e b u t s e r ta 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 .
29) K h u s u s In d u s tri K e h u ta n a n
H T I d a n H T I d a la m p e n g e m b a n g a n V
B e r u p a b ia y a y a n g d i t a n g g u h k a n d a la 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 ja 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 V
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 i h a s il to l;
(b ) M a s a h a k b a g i h a s il to l d a n a m o r t is a s in y a ;
(c) P e r u b a h a n h a k b a g i h a s il to l s e la m a p e r io d e b e r ja 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 la 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 s u s In d u stri P e rk e b u n a n V
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 is t a n a m a n ;
(2 ) R e k o n s ilia 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 lin g s e d ik it 2 t a h u n t e r a k h ir ;
(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
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No Keterangan Ada Tidak N/A Keterangan
(6 ) T a n a m a n y a n g d ija 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 ta 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
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 ru g i k u r s d a la m h a l t e r ja d i d e p r e s ia s i
lu a r b ia s a
i. P e n g u r a n g a n t a h u n b e r ja la n
ii. J u m la h y a n g d ir e k la s ifik 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 In 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 ja d i m ilik p e r u s a h a a n ( in ti) 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
( 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 .
32) K h u s u s In d u stri P e te rn 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 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 :
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 ;
e) K o n d is i h e w a n te 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 ta 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 ta 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 ija 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 ro p e rti In 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 :
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(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 V
a ta 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 ja r
d a r i P r o p e r t i I n v e s t a s i;
V
(3 ) p e r n y a t a a n b a h w a p e n e n t u a n N ila i W a j a r d id u k u n g o le h b u k ti p a s a r a ta 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 V
d a ta 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, t a 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 ia n t e r a k h ir ; V
(5 ) j u m la h y a n g d ia k u i d a la m la b a ru g i u n tu k : V
(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 ja 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 V
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 la m N ila i W a j a r y a n g d ia k u i d a la m la b a ru g i a t a s
p e n ju 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 V
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 V
(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 ta u m e n g e m b a n g k a n
P r o p e r t i I n v e s t a s i a ta 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 . V
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 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 :
V
(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 ju 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 ) s a a t 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 ju k k a n s e c a r a t e r p is a h : V
(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 :
V
(1 ) u m u r m a n fa a t ;
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(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 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 ju 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 , V
d a n r e k la s if ik a s i;
(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 jia n d a n a lo k a s i b e b a n
p e n y u s u ta n V
(4 ) j u m la h ru 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 lih a n ru g i p e n u r u n a n
n ila i, s e la m a s a tu 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 ; V
(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 V
(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. V
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 , 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 :
(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 ;
(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 tr a k ; V
(3 ) e s t im a s i s a a t p e n y e le s a ia n ; V
(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 ; V
(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 la m 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 d a la m
p ro s e s p e m b a n g u n a n d an p e n g e m b a n g a n ; dan
V
(6 ) d a la m h a l t e r d a p a t k a p it a lis a s i b ia y a p in ja m a n u n t u k p r o p e r t i in v e s t a s i 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 lifik 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 ja la n ; d a n V
(b ) t a r if 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 ja m a n
y a n g la y a k d ik a p it a lis a s i.
34) A s e 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 in :
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
V C a t a t a n 11
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 t a p 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 ju 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; V C a t a t a n 11
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 in g p e r io d e p e n y a jia n d a n a lo k a s i b e b a n
p e n y u s u ta n ; V C a t a t a n 11
d) ru 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 iju r n a l b a lik y a n g d ia k u i d a la m la b a ru g i 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 la m p e r o le h a n A s e t T e t a p ; V
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f) 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 i m a s u k k a n d a la m la b a ru g i, a p a b ila t id a k
V
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 ru g i k o m p r e h e n s if;
g) D a la m h a l 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 : V
(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 ) t a n g g a l e f e k t if p e r s e t u ju 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 j a 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 ;
(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 la m m e n g e s t im a s i N ila i W a ja 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 ta u ru g i p e n u r u n a n n ila i, y a n g m e n u n ju k k a n p e 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 ra
p e m e g a n g saham .
h) K h u s u s u n t u k A s e t T e t a p d a la 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 V
la in :
(1 ) r in c ia n A s e t T e t a p y a n g s e d a n g d a la m p e m b a n g u n 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 ;
(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 ( jik a a d a ) ;
(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 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
p em b an g u n an ; dan
(6 ) d a la m h a l 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 lifik 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 ja la n ; d a n
(b ) t a r if 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 ja m a n
y a n g la y a k d ik a p it a lis a s i.
a) 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 t a 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 i 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 t a t a n 11
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 ih 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 ifik a s ik a n s e b a g a i t e r s e d ia u n t u k d iju a l; V
(4 ) d a la m h a l 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
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(5 ) n ila i b u k u , h a s il p e n ju a la n n e to , 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 t a p y a n g
d ih e n t ik a n p e n g a k u a n n y a ;
V C a t a t a n 11
(6 ) d a la m h a l 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 is
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 ; V
(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 is A s e t
T e ta p ;
(8 ) K o n d is i a ta 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 ta u
V
p e m u lih a n p e n u r u n a n n ila i; V
(9 ) J u m la h a s e t t e t a p y a n g d ija d ik a n j a m in 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 p e n ja m in a n ; d a n
V C a t a t a n 11
( 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 V
r is ik o y a n g d it u t u p , s e r ta 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 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 tr 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) 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 :
(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 d 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 ta 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 ta f a s ilit a s d a la m p e n g e r ja a n ;
(2 ) T a b e l y a n g m e m u a t p e n je 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
(3 ) D a la m h a l 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 je 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 ta 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; V C a t a t a n 12
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 ru g i
k o m p r e h e n s if; V C a t a t a n 12
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 ju 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
V
r e k la s if ik a s i;
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d) d a la m h a l 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 V
k u a lifik a s ia n , m a k a h a r u s d iu n g k a p k a n :
(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 ja la n ; d a n
(2 ) t a r if 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; V
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 fa a t t id a k t e r b a t a s ;
f) p e n je 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 s e t V
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 ;
V
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 ila 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 ila i W a j a r p a d a p e n g a k u a n a w a l a t a s a s e t - a s e t t e r s 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 s e t 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 ta 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 ilik a n n y a d ib a t a s i d a n V
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 ja d i j a m in a n u n t u k L ia b ilit a s ;
i) n ila 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 ju d ;
V
j) A s e t T a k b e r w u j u 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 ) ; V
(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 ;
(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 ja 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 ju k k a n p e 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 ra
pem egang saham .
37) 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 d a n P e r ta m b a n g a n u m u m V
a) B ia y a P e n g e l o l a a n d a n R e k l a 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 ia b il it a s P e n g e l o l a a n d a n R e k l a m a s i L i n g k u n g a n H i d u p T a n g g u h a 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 t a b e l y a n g m e m u a t p e n je 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 dan p e n g u ra n g a n ;
(3 ) S a ld o a k h ir.
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b) A s e t E k s p lo 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 : V
(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
(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 : V
(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 ju t a n d e n g a n p e n je la s a n m e n g e n a i
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 ja 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 je 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 i p 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 it 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 ( jik a a d a ) ,
t e r h a d a p b ia y a y a n g d i t a n g g u h k a n t e r s e b u t , s e r ta 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 .
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 : V
( 1 ) M u ta 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 ja 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 i t 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 ja 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
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 ;
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( 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 i t a n g g u h k a n d im a n a t e r ja 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 je 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 i p 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 it 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 b ila a d a ,
t e r h a d a p b ia y a y a n g d i t a n g g u h k a n t e r s e b u t , s e r ta m e t o d e d a n a s u m s i u ta 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 i u n g k a p k a n rin 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 il it a s
1) U ta n g U sa 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) j u m la h u ta n g u s a h a 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 t a t a n 13
b) j u m la h u ta n g u s a h a m e n u r u t m a ta 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 ir 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 ;
(3 ) j u m la h y a n g t e r ja 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 ja 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 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;
(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 ta 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 l 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 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 .
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3) B eban akru a l
Y a n g 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 V C a t a t a n 17
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 il it a s S e g e r a 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 :
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 ta 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 iju 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 re 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 ju a la n k e m b a li E fe k .
6) K h u s u s K o n tra k K o n stru k si
U t a n g B r u t o k e p a d a P e la n g g a n V
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 ini 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 je 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 ta b e l
y a itu :
a) b ia y a k o n t r a k y a n g te r ja d i;
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 ) .
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 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 t ia p j e n is 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 ta 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 ;
(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 ta u
d ija m in k a n ; d a n
(6 ) P e m b e r ia n f a s ilit a s is t im e w a k e p a d a p e m ilik r e k e n in g g iro .
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b) S i m 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 la in : V
(1 ) R in c ia n b e r d a s a r k a n j e n is , m a ta 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 ;
(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 ta u d ija 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 J iw a
a) K e w a j i b a n M a n f a a t P o lis M a s a D e p a 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 :
(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 is p e r t a n g g u n g a n ;
(3 ) R in c ia n b e r d a s a r k a n m a ta 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 ilia s i j u m la h p a d a a w a l d a n a k h ir 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 an p e n g u ra n g a n .
b) U t a 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 : V
(1 ) P e m is a h a n a n t a r a u ta 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 ta 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 ta 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
(4 ) J u m la h u ta n g m e n u r u t m a ta u a n g .
c) E s t i m a s i K la im R e t e n s i S e n d i r 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 ) 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 ;
(3 ) J u m la h m e n u r u t m a ta 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 ja d i 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 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 : V
(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 ;
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(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 ;
(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 ir 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 an 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 it e )
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 ) P e m is a h a n a n t a r a u ta 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 ;
(3 ) J u m la h m e n u r u t j e n i s m a ta 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 ta n g .
f) U ta n g R e a s u ra 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 : V
(1 ) P e m is a h a n a n t a r a u ta 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 ta u a n g ;
(4 ) J u m la h m e n u r u t u m u r u ta n g ; d a n
(5 ) J u m la h u ta n g a ta 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 t a 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 : V
(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 ta u a n g ; d a n
(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.
h) T it i p a n P r e 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 is a s u r a n s i. V
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 l u 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 : V
(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 il it a s I m b a l a n K e r j a J a n g k a 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 j e n is d a n j u m la h n y a . V
1 0) 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 :
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a) j e n i s d a n j u m la h n y a ; d a n V C a t a t a n 14
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 . V C a t a t a n 14
1 1) 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 j i b a n A n j a k P iu t a n g 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 :
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
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 ta ik a ta n
p e n t in g la 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 .
1 2) K h u s u s K o n tra k K o n stru k si
U an g M u k a K o n tra k 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 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 .
1 3) B a g ia n L a n c a r a t a s L ia b il it a s J a n g k a P a n j 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 b a g ia 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 j a n g s e s u a i V
d e n g a n p e n g u n g k a p a n u ta 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 j a n g s e b a g a im a n a
d ia t u r d a la m C h e c k lis t ini.
1 4) L i a b i l i t a s K e u a n g a n L a in n y a V
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 ) P e n g u n g k a p a n u n t u 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
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 lo 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
p ih a k k e t ig a d a n p ih a k b e r e la s i;
(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 :
(a ) n ila i t e r c a t a t lia b ilit a s k e u a n g a n u n t u k s e t ia p k a te g o r i;
(b ) la b a a ta u ru g i n e to 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 ja 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 ta n g
d a n k o n d is i d e f a u lt ) .
b) D a la m h a l t e r d a p a t r e s t r u k t u r i s a s i U t 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 :
V
(1 ) P e n j e la 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
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 ;
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(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 ta n g k o n t in je 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.
1 5) 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 i a b i l i t a s P e n g e l o l a a n d a n R e k l a m a s i L i n g k u n g a n H i d u p y a n g J a t u h T e m p o V
d a la m S a t u 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 .
1 6) K h u s u s In d u stri P e rta m b a n g a n U m u m
B a g ia n P e n y is i h a n u n t u k P e n g e l o l a a n d a n R e k l a m a s i L i n g k u n g a n H id u p y a n g V
J a t u h T e m p o d a la m S a t u 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 .
1 7) L ia b il it a s t e r k a i t a s e t a t a u k e lo 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 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 ta u k e lo m p o k le p a s a n y a n g V
d im ilik i u n t u k d iju a l 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 ta u k e lo m p o k le p a s a n y a n g d ik la s ifik a s ik a n s e b a g a i d im ilik i u n t u k d iju a l.
L ia b il it a s J a n g k a P a n j a n g
1 8) 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) rin 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 ta n g ;
V
b) j u m la h u ta n g m e n u r u t m a ta 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 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
1 9) 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 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 :
a) r in c ia n j u m la h u ta 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 ta
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 je 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 ;
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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 ja 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 ;
g) k e ja 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 ta n g d a n k o n d is i d e fa 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 u ; 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 12 ( 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 ifik 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 to 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 a s e t d a n p e m b e r i s e w a ( le s s o r ) p a d a
V
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 to ta 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: V
(1 ) s a m p a i d e n g a n s a tu t a h u n ;
(2 ) le b ih d a r i s a tu 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 . V
c) p e m b a y a r a n s e w a k o n t in je 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 ;
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
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 ;
V
e) 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 i t a n g g u h k a n b e s e r t a a m o r t is a s in y a 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 p e n ju a la n d a n p e n y e w a a n k e m b a li ( s a le a n d le a s e b a c k ) ; d a n
f) p e n je la s a n u m u m isi p e r j a n j ia n s e w a y a n g m a t e r ia l, a n t a r a la in : V
(1 ) d a s a r p e n e n t u a n u ta n g s e w a k o n t in je n ;
(2 ) a d a t id a k n y a k la u s u l- k la u s u l y a n g b e r k a it a n d e n g a n o p s i p e r p a n j a n g a n a ta u V
p e m b e lia n d a n e s k a la s i b e s e r t a s y a r a t - s y a r a t n y a ; d a n V
(3 ) p e m b a t a s a n - p e m b a t a s a n y a n g d it e t a p k a n d a la m p e r j a n j ia n s e w a .
V
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21) K h u s u s In d u stri P e rb a n k a n V
a) S u r a t B e r h a r g a y a n g D it e r b i t k 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 je n is , m a ta 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 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 i n g k a t s u k u b u n g a r a t a - r a t a p e r ta h u n ;
(4 ) R in c ia n b e r d a s a r k a n p e r in g k a t e f e k d a n p e r u s a h a a n p e m e r in g k a t ;
(5 ) 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 ja la n ;
(6 ) R in g k a s a n p e r j a n j ia n 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 e r j a n j ia n , t a n g g a l j a t u h t e m p o , k e w a j ib a n y a n g h a r u s d ip e n u h i, d a n
p e r s y a r a t a n p e n t in g la in n y a ( D e b t C o v e n a n c e ) ;
(7 ) P e n d a p a t m a n a je m e n te n ta n g p e m e n u h a n D e b t C o v e n a n c e a ta s s u ra t b e rh a rg a
y a n g d it e r b it k a n .
b) P i n j a m a n D it e r im 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 ) R in c ia n b e r d a s a r k a n p ih a k , j e n is , d a n m a ta u a n g ;
(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 ) R in g k a s a n p e r j a n j ia n 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 e r j a n j ia n , t in g k a t b u n g a , t a n g g a l j a t u h t e m p o , n ila i A s e t b a n k y a n g d ija m in k a n ,
d a n p e r s y a r a t a n p e n t in g l a in n y a f d e b t c o v e n a n c e ) ;
(4 ) P e n d a p a t m a n a j e m e n t e r k a it p e m e n u h a n d e b t c o v e n a n c e ;
(5 ) A p a b ila b a n k m e n e r im a d a n a a ta u f a s ilit a s p in j a m a n d a r i p e m e r in t a h a t a u p ih a k
la in d e n g a n t in g k a t im b a la n y a n g le b ih r e n d a h d a r i t in g k a t b u n g a p a s a r m a k a
m a n a j e m e n m e n g u n g k a p k a n m e n g e n a i f a s ilit a s t e r s e b u t d a n d a m p a k n y a
t e r h a d a p la b a b e r s ih .
c) E s t i m a s i K e r u g ia n K o m it m e n d a n K o n t i n 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 la in :
(1 ) R in c ia n b e r d a s a r k a n je n is , m a ta u a n g , d a n k o le k t ib ilit a s ;
(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 je n s i
m e n u r u t B I 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
(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.
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22) 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
L ia b il it a s P e n g e l o l a a n d a n R e k l a 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 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 :
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 ja la n d e n g a n m e n u n ju 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 ja 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 ;
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 l y a n g m e m u a t p e n je 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 dan Pe n g u ra n g a n ;
(3 ) S a ld o a k h ir.
23) L ia b il it a s I m b a l a n K e r j a J a n g k a P a n j a 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 la in :
C a ta ta n 15
(1 ) g a m b a ra 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 ti y a n g
C a ta ta n 15
m e n u n ju 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 ia t r ib u s ik a n k e d a la m :
(a ) b ia y a j a s a k in i;
(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;
(e ) p e r u b a h a n k u r s m a ta 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 ta
u a n g y a n g b e r b e d a d e n g a n m a ta u a n g p e n y a jia 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 ja 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
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No Keterangan Ada Tidak N/A Keterangan
(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 ti 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 V C a ta ta n 15
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 ta 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 ri 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 V C a ta ta n 15
S A K m e n u n ju k k a n s e c a r a t e r p is a h , d a m 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 tia 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 ta 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 ta
u a n g y a n g b e r b e d a d e n g a n m a ta u a n g p e n y a jia 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 le 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 ;
(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 ti 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 V C a ta ta n 15
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 to 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 la lu 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 ir 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 ru 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 l t e r s e b u t t e r m a s u k : V C a ta ta n 15
(a) b ia y a j a s a k in i;
(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
sesuai dengan SAK;
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(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 l, j ik 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 ri 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 V
C a ta ta n 15
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 l; d a n
(b ) d a m p a k d a ri 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 l 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 l 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 V C a ta ta n 15
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 ta 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 ta 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 , V
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 e lu r u h a s e t la in ;
( 1 0 ) j u m la h y a n g m e n c a k u p N ila i W a j a r a s e t p r o g r a m u n tu k :
V
(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 ta u A s e t la in y a n g d ig u n a k a n o le h P e r u s a h a a n ;
( 1 1 ) p e n je 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 V
d a ri a s e t p ro g ra m ;
( 1 2 ) im b a l 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 ta im b a l 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 ; V
( 1 3 ) A s u m s i a k t u a r ia l u ta 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 ir 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 V C a ta ta n 15
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 l 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 l 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 ta 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 fo r m a l a ta 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 ) ;
(e ) t in g k a t t r e n b ia y a k e s e h a t a n ; d a 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 ;
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( 1 4 ) D a m p a k k e n a ik a n a ta u p e n u r u n a n s a tu a n g k a p e r s e n t a s e d a la m t in g k a t tr 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 : V C a ta ta n 15
(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 to ; 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 l 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 fla 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 ta 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 fla s i y a n g re n d a h .
( 1 5 ) J u m la h p e r io d e 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 ri: V
(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 ta 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 ta u p e r s e n t a s e d a ri
lia b ilit a s p r o g r a m 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
(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 ta u p e r s e n t a s e d a r i a s e t
p r o g r a m p a d a a k h ir 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 la 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 l, d a ri
iu ra n y a n g d ih a r a p k a n a k a n d i b a y a r d a la m p r o g r a m s e la m a p e r io d e t a h u n a n V
d im u la i s e t e la 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 ti 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 i u n g k a p k a n s e b a g a i b e r ik u t: V
(a ) p e r j a n j ia n k o n t r a k t u a l a ta 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 ti n e to a t a u b u k ti b a h w a t id a k a d a k e b ija k a n s e p e r t i itu ;
(b ) d a la m h a l 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 ti n e to s e s u a i S A K ,
m a ka 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 ti 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 la 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 r a n u m u m j e n i s p r o g r a m s e s u a i d e n g a n h u r u f a)
b u t ir (1 ) m e n c a k u p p e n je la s a n p r a k t ik in f o r m a l 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 j ib a n im b a la n
p a s ti; d a n
( iii) j ik 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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b) I u ra n P a s ti
V
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 ra n p a s ti h a r u s m e n g u n g k a p k a n
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 ti.
c) I m b a l a n K e r j a J a n g k a P a n j a n g L a in n y a
V
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 is 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 j a n g la in n y a .
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
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 :
(1 ) iu ra 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
(2 ) p e n je la s a n m e n g e n a i lia b ilit a s k o n t in je n ( jik a a d a ) .
24) U t a n g O b l ig a s i
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 :
a) r in c ia n m e n g e n a i j e n i s , n ila i n o m in a l 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 ta 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 r s a t e m p a t
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 ;
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 ;
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 ;
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 ;
e) j a m in a n s e r ta 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 ta n g p o k o k o b lig 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 , j ik a a d a ;
f) p e m b a t a s a n y a n g d i p 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 ;
g) k e ja 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 ta n g ( m is a ln y a r e s t r u k t u r is a s i u ta n g d a n k o n d is i d e fa u lt ) ;
dan
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
V
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 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 :
(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 fa a t , a ta 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 l;
(d ) b e s a r a n im b a la n ( u n t u k S u k u k ija r a h ) ;
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(e ) p r in s ip p e m b a g ia n h a s il u s a h a , d a s a r b a g i h a s il, d a n b e s a r a n n is b a h b a g i
h a s il ( u n t u k S u k u k m u d h a r a 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 ta 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 ;
(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 ja 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 ta u P e r u s a h a a n P u b lik
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 S u k u k ( 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 fa u lt ) .
26) U t a 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 :
V
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 is m a ta 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;
d) k e ja 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 ta n g ( m is a ln y a r e s t r u k t u r is a s i u ta n g d a n k o n d is i d e fa u lt ) ;
e) p e m b a t a s a n y a n g d i p 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 :
V
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 l 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 ta p e r s y a r a t a n n y a , d a n p e n a lt i;
c) d a m p a k 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 ta u h a r g a p e la k s a n a a n ( e x e r c is e p r ic e ) y a n g p a lin g m e n g u n t u n g k a n d a ri
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 ilu s in y a ;
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e) 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 ;
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) 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 ;
h) j a m in a n s e r ta 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 ta n g p o k o k o b lig 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 ja 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 ta n g ( m is a ln y a r e s t r u k t u r is a s i u ta n g d a n k o n d is i d e f a u lt ) ;
j) d a la m h a l P e r u s a h a a n m e n e r b it k a n o b lig 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 lig a s i k o n v e r s i;
l) k e b e r a d a a n f it 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 it a s y a n g d a p a t d i a t r ib 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 i n d u k
1) M odal S aham
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 : V
(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 ir 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 is 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 id 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 l; 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 ju 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 i 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 ; V
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 itu :
(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 ta u le b ih ;
V C a t a t a n 21
(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
(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 l t e r ja d i p e r u b a h a n m o d a l s 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 s a h a m te rs e b u t, s e p e rti
p e n g e s a h a n M e n t e r i 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 t u ju a n d a n / a t a u V C a t a t a n 21
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 t u s a 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 PS );
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(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 ru 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
M e m e s a n E f e k T e r le b ih D a h u lu ( r ig h t is s u e d a n p r i v a t e p la c e m e n t ) , p e la k s a n a a n
w a r a n , s e r ta 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 ta u p e m e n u h a n k e c u k u p a n m o d a l;
e) D a la m h a l 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 id a k d ic a t a t k a n p a d a B u r s a
V
E fe k .
2) T a m b a h a n M o d a l D is e t o r ( A d d i t i o n a l P a i d - i n C a p i t 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) 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
b) U r a ia n s u m b e r a g io s a h a m ; V
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 ; V
d) U r a ia n m e n g e n a i s if a t d a n a s a l s e lis ih k u r s a t a s m o d a l d is e to r ; V
e) U r a ia n m e n g e n a i s if a t d a n a s a l t a m b a h a n m o d a l d is e t o r la in n y a ; V C a ta ta n 22
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 li, a n t a r a la in : V
(1 ) N a m a d a n p e n je la s a n t e n t a n g e n t it a s a ta 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 li 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 ta 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 iju a l a ta 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 ta u b is n is y a n g d ia lih k a n s e r t a j e n is d a n j u m la h im b a la n
y a n g t e r ja 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
t e r c a t a 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 ta 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 in :
(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 ta 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.
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3) S e li s ih T r a n s a k s i d e n g a n P i h a k N o n p e n g e n d a l 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) 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:
(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 ; V
(2 ) N a m a e n t it a s a n a k ; d a n V
(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; V
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 ; V
dan
c) J u m la h y a n g d ir e a lis a s i k e la b a ru g i a t a s p e le 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 V
P e n g e n d a lia n .
4) S a h a m T re a s u 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 : V
a) L a t a 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 le p a s a n , a ta u p e n g u r a n g a n m o d a l
d is e t o r ;
b) T a n g g a l a ta u p e r io d e p e r o le h a n s e r ta j u m la 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
d ip e r o le h ;
c) T a n g g a l 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
d is e t o r ;
d) T a n g g a l 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 ta s e lis ih a n t a r a
h a r g a p e r o le h a n d e n g a n h a r g a p e le 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 la 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.
5) S a ld o La 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 la h p e n y e s u a ia n p e r io d e y a n g la lu ( jik a a d a ) ; V L a p o r a n P e r u b a h a n E k u it a s
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 ju a n R U P S y a n g t e r k a it ; V
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 ifa 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 . V
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 : V
a) j e n is 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 ) ;
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 ta d a m p a k d ilu s in y a ; d a n
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e) ik a t a n - ik a t a n y a n g t e r k a it d e n g a n p e n e r b it 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 V L a p o r a n P e r u b a h a n E k u it a s
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 .
8) K e p e n t in g a n N o n p e n g e n d a l 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 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
V
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 ta u
t id 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 V C a ta ta n 23
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 ri:
(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 ;
(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 ;
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 / ja s a u ta m a ; V C a ta ta n 23
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 ju a la n y a n g m e le b ih i 1 0 % ( s e p u lu h
p e rs e ra tu s ) d a ri p e n d a p a ta n ; V C a ta ta n 23
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 ta u j a s a y a n g t e r c a k u p
d a la 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 ( jik 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 V C a ta ta n 23
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 : V
(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:
(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 la m p e r io d e
b e r ja la n ;
(b ) 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 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 la m p e r io d e b e r ja 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 la 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 ir p e r io d e p e la p o r a n :
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(a ) J u m la h a g r e g a t b ia y a y a n g t e r ja 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 te n s i;
(3 ) J u m la h t a g ih a n d a n u ta 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 ;
f) D a la m h a l 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 V
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 ju a la n d a ri 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 la in n y a ; d a n
(3 ) P e r in c ia 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 to 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 ip 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 ri:
(a ) P e n d a p a t a 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 t a l p e n d a p a t a 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 i f n y a D ia t u r o l e h R e g u l a t o r
K e te n tu a n T a r if 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 :
a) D a s a r k e t e n t u a n ta r if;
b) O b j e k a ta u a k t iv it a s y a n g d ik e n a k a n ta r if;
c) M a s a b e r la k u ta 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 b ia y a a n
R in 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 / ja s a u t a m a a n t a r a la in : V
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 ;
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 sew a.
4) K h u s u s I n d u s tr i R u m a h S a k it
T e r d i r i d a r i: V
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 la 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 la n d a n
p e n u n j a n g m e d is ,
R in 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 :
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No Keterangan Ada Tidak N/A Keterangan
a) R e s t it u s i;
b) S u b s id i t id a k m a m p u ; d a n
c) S e lis ih p e r h it u n g a n k la im .
5) K h u s u s In d u stri T ra n s p o rta s i
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 / ja s a u t a m a a n t a r a la in : V
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 i;
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 ip 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, fe 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 tr 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, ja s a V
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
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 rem i 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 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 p r e m i b r u to ,
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
u n t u k s e t ia p j e n is a s u r a n s i.
C a ta ta 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 rla 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 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 :
a) P e n ju a la n m e lip u t i rin c ia n p e n d a p a t a n j a s a to 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 la 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;
b) J ik 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 to 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 la 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 s u 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 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 :
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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 ;
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 ia 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 .
1 0) 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 : V C a ta ta n 24
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 irin c i:
(1 ) B ia y a b a h a n b a k u ;
(2 ) B ia y a t e n a g a k e r ja ; 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 ;
b) N a m a p ih a k p e n ju 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 ri V
p e n d a p a ta n ; dan
c) 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 iju a l. V
1 1) K h u s u s I n d u s tr 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 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 b e b a n d e p a r t e m e n t a lis 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 ;
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 la 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
b r u to , 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 is a s u r a n s i.
b) B e b a n K la 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 :
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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 is k la im d a n m a n fa 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 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 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
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 is a s u r a n s i.
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.
1 3) 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 li s a s i 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 :
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;
b) G a ji 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 .
1 4) 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 :
a) B e b a n p e n ju a la n ; V
b) B e b a n d is t r ib u s i; d a n V
c) B e b a n u m u m d a n a d m in is t r a s i. V C a ta ta n 25
1 5) K h u s u s In d u stri P e rb a n k a n
a) Beban Bunga 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 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 .
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 / ja s a u ta m a .
1 6) 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 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 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 -
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 .
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1 7) 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 : La p o ra n Laba R ugi dan
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 . V P e n g h a s ila n K o m p r e h e n s if
L a in
b) r in c ia n d a n j u m la h B e b a n la in n y a .
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:
(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 fe k tif;
(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
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 ta u a n g a s in g s e p a n ja n g
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 ja 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 ) ru 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 iju a l;
(b ) ru g i n e to 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 la lu i la b a
ru g i; d a n
(c) a m o r t is a s i p r e m i/ d is 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 ru 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
(2 ) b a g ia n la b a ru 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 .
1 8) K h u s u s In d u stri P e rb a n k a n
a) B e b a n P e n y is ih a n P e n u ru n a n N ilai a ta s A s e t K e u a n g a 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 u m la h b e r d a s a r k a n j e n is a s e t k e u a n g a n .
b) K e u n t u n g a n ( K e r u g i a 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 l ig a s i R e k a p it a l is a s i P e m e r i n t 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 j u m la h b e r d a s a r k a n je n is .
c) K e u n tu n g a n (K e ru g ia n ) P e n ju a la n S u r a t-s u ra t B e rh a rg a d a n O b lig a s i R e k a p ita lisa si
P e m e rin 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 je n is .
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1 9) 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
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 lu 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 r w u ju d ; V
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 fa a t p a s ti; V L ap o ran Laba Rugi dan
Peng h asilan K o m p re h e n s if Lain
c) s e lis ih k u r s k a r e n a p e n ja b a r a n la p o r a n k e u a n g a n ; V
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 iju 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 V
d a n / a ta u V e n tu r a B e rs a m a .
20) P a j a k P e n g h a s il 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) 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 r i:
(1 ) b e b a n ( p e n g h a s ila n ) p a j a k k in i;
V C a t a t a n 14
(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 V C a t a t a n 14
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 V C a t a t a n 14
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 if V C a t a t a n 14
p a j a k a ta u p e n e r a p a n p e r a t u r a n p e r p a j a k a n y a n g b a ru ;
(5 ) j u m la h m a n fa a t y a n g b e r a s a l d a r i ru 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 ta u V C a ta ta n 14
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 ta u p e m b a lik a n V C a t a t a n 14
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 ij a k a n a k u n t a n s i d a n V C a ta ta n 14
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 ru 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 V
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 ;
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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 V
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 je 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 V C a t a t a n 14
s a tu a t a u k e d u a b e n t u k b e r ik u t ini:
(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 if 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
t a r if p a j a k y a n g b e r la k u ; a ta u
(2 ) r e k o n s ilia s i a n t a r a t a r if 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 if 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 t a r if p a j a k y a n g b e r la k u ;
e) p e n je la s a n m e n g e n a i p e r u b a h a n t a r if 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 V C a t a t a n 14
t a r if 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 la 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 d a p a t V
d ik u r a n g k a n d a n ru 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 j a 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 ;
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 , V
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
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 fis 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: V C a t a t a n 14
(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;
(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
(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 if p a j a k s e s u a i V C a t a t a n 14
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 r n y a t a 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 ja d i d a s a r d a la m p e n g is ia n V C a t a t a n 14
S P T T a h u n a n PPh Badan;
k) s e t ia p j e n is 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 is ru g i p a j a k y a n g b e lu m V C a t a t a n 14
d ik o m p e n s a s i:
(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 jia n ; d a n
(2 ) 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 d ia k u i d a la m la b a ru g i,
a p a b ila j u m la h t e r s e b u t t id a k t e r lih 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 ta 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 ;
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l) 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 : V
(1 ) k e u n t u n g a n a ta 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
(2 ) la b a ru 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 ila n a t a s d iv id e n k e p a d a p e m e g a n g s a h a m V
P e r u s a h a a n y a n g d iu s u lk a n a ta 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
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 V
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
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 fa a t p a j a k t a n g g u h a n V
w a j ib d ia k u i a p a b ila m a n fa 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
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 ti 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 V
a s e t p a j a k t a n g g u h a n , a p a b ila :
(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 g 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 ta u p e r io d e s e b e lu m n y a y a n g
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 il u 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 V
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 ta u ru g i y a n g d a p a t
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
m e n c a k u p d a m p a k in d iv id u a l d a r i s e t ia p j e n i s 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 .
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 l d a r i s e t ia p j e n i s in s t r u m e n y a n g
V
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 je 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 di 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
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
V
u n t u k p e r io d e s a jia n ;
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d) p e n je la s a n t r a n s a k s i s a h a m b ia s a a ta 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 in 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 ja d i s e t e la 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 ta u in s t r u m e n
V
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 ir 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 ir 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 i h 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 ta 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 :
V
(1 ) le b ih d a r i R p 1 . 0 0 0 . 0 0 0 . 0 0 0 , 0 0 ( s a tu m ilia 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
o r a n g a ta 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 l 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 ta 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
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 V
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
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
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
V C a ta ta n 28
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 ta 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 V C a ta ta n 28
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 i y a n g d ib e r ik a n a ta u d it e r im a ; V
(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 l 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 t e r k a it V
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 V
d ila k u k a n p e m b e n t u k a n ;
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d) p e n g u n g k a p a n 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 ila 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: V C a ta ta n 28
(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 lia 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 ia 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 ta u k e lo m p o k V C a t a t a n 15
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
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 ja 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 ja ;
(3 ) 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 ;
(4 ) 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
(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 ) n a m 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 V
P e ru sa h a 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 l 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 l,
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 ta 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 il it a s d a la m M a t a U a n g A s i n g
a) M a ta 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 ta u a n g s e la in m a ta u a n g fu n g s io n a l.
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 ) 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 ta u a n g a s in g s e r ta e k u iv a le n n y a V
d a la m m a ta u a n g f u n g s io n a l;
(2 ) p o s is i n e to 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 ta u a n g a s in g ; V
(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 ta u a n g f u n g s io n a l; V
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(4) ju m la h selisih kurs yan g diakui d a la m laba rugi, kecuali u n tu k selisih kurs yan g
tim b u l pada in stru m e n k e uan g an y an g d iu k u r pada nilai w ajar m elalui laba rugi; V
dan
(5) selisih kurs neto diakui d alam p e n d a p a tan k o m p re h e n s if lain dan d iaku m u lasikan
d a la m ko m p o n e n ek u itas y an g te rp isah , serta rekonsiliasi selisih kurs te rse b u t V
pada awal dan akh ir periode.
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 ang harus d iu n g k a p k an antara lain: V
a) u n tu k setiap rugi p e n u ru n a n nilai y an g diakui atau d ib alik selam a perio de tertentu
u n tu k suatu a set in d ivid u al, te rm a s u k g o o d w ill atau suatu unit p enghasil kas:
(1) peristiw a dan kondisi y an g m e n g in d ik a sik an p e n g a k u a n atau p em b a lik an rugi
p en u ru n an nilai;
(2) ju m la h rugi p en u ru n an nilai y an g diakui d alam laba rugi sela m a perio de te rse b u t
dan u n su r laporan laba rugi k o m p re h e n s if y a n g di d a la m n y a te rc ak u p rugi
p en u ru n an nilai;
(3) ju m la h p em b alik an rugi p en u ru n an nilai y an g diakui d a la m laba rugi selam a
perio de te rs e b u t dan u nsu r laporan laba rugi k o m p re h e n s if y an g di d a la m n y a
te rc ak u p rugi p en u ru n an nilai yan g d ibalik;
(4) g o o d w ill y an g telah diakui rugi p en u ru n an nilainya;
(5) ju m la h rugi p en u ru n an nilai atas aset revaluasian y an g diakui d alam p en d ap atan
k o m p re h e n s if lain selam a perio de te rse b u t; dan
(6) ju m la h p em b alik an rugi p en u ru n an nilai atas aset revaluasian y an g diakui d alam
p e n d a p a tan k o m p re h e n s if lain sela m a perio de te rse b ut.
b) Pe n g u n g k a p a n se b a g a im a n a d im a k su d d alam angka (1) d ilakuk an u n tu k setiap
k e lo m p o k aset.
25) P e r u b a h a n E s tim a s i A k u n t a n s i, P e r u b a h a n K e b ija k a n A k u n t a n s i, d a n K e s a la h a n
P e r i o d e L a lu
a) Pe ru b ahan Estim asi A ku n tan si V C a ta ta n 3
Y an g h aru s d iu n g k a p k an antara lain:
(1) sifat dan alasan p eru b a h a n estim asi a k u n tan si;
(2) ju m la h p eru b a h a n estim asi y an g b e rd a m p a k pada perio de b e rja la n ; dan
(3) p erkiraan d a m p a k estim asi pada perio de m e n d a ta n g . D a la m hal ju m la h d a m p a k
pada p erio de m e n d a ta n g tid a k praktis, fakta te rse b u t harus d iu n g k a p k an .
b) Pe ru b ahan K e bijakan A ku n tan si V C a ta ta n 3
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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 ija 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 l
d a n r e le v a n ;
(3 ) j u m la 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 :
(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
(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 la 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 l 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 ; d a n
(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 tu
p e r io d e t e r t e n t u a ta 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 ija 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 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 :
(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 la 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 ;
(3 ) j u m la h k o r e k s i p a d a a w a l p e r io d e s a jia 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 je 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 i la 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 jia 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 .
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 V
b is n is y a n g t e r ja d i s e la m a p e r io d e p e la p o r a n , y a itu :
(1 ) n a m a d a n p e n je 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 i lu a r b ia y a p e n e r b it a n E f e k u ta n g d a n E f e k e k u it a s ,
p e r io d e b e r ja 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 ta 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 je 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 je 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;
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(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 lo m p o k u t a m a im b a la n ;
(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 ifik a s i:
(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 je 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 ta 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 fa 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 la m h a l j u m la 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 fa 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 r d a s a r k a n
k e lo m p o k u ta 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 lo 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 lo m p o k u ta m a A s e t
y a n g d ip e r o le h d a n L ia b ilit a s y a n g d ia m b il 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 ja 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 ta u j u m la h a r u s k e lu a r t e r s e b u t . D a la m h al
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 l 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 ja 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 l, 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 ije 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 l;
(1 3) d a la m h a l 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 ru 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
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(b ) p e n je 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 r a t u s p e r s e r a t u 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
(b ) t e k n ik p e n ila ia n d a n in p u t m o d e l u ta 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 h a l s u a t u 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 j a 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 ta 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 il d a ri
p e n g u k u r a n k e m b a li N ila i W a j a 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 ru 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 ta 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 ru 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 i m a s u k k 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
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 ru g i d a r i e n t it a s h a s il 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
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 r h 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 ja d i p ih a k p e n g a k u is is i w a j ib m e n g u n g k a p k a n
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 ta u s e c a r a k o le k t if
m a te r ia l:
(1 ) d a la m h a l 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 s e 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 ta 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;
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(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 ta u j e n is 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 ia 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 ju 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 ta 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 ta 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 h a s il ( 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; dan
(c ) t e k n ik p e n ila ia n d a n in p u t m o d e l u ta 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 je 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 ilia s i a t a s n ila 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 ir 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 je 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 ta 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 ta 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 ifa t, a ta u k e ja 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
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 :
(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 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 ta u b is n is la in n y a a p a b ila
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 t a r a K a s p a d a e n t it a s a n a k a ta u
b is n is la in n y a a p a b ila P e n g e n d a lia n d ip e r o le h , d i ik 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 .
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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 in :
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 C a ta ta n 3 dan 33
(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 ri:
(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 ru 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 k u 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 ta u ru 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
(1 ) I n f o r m a s i p r o d u k d a n ja s a V C a ta ta n 33
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 ta 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 : V
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 p e r o le h
p e n d a p a t a n . D a la m h a l 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 l 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
t e r s e b u t s e c a r a in d iv id u a l.
(b ) A s e t t id a k la 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 ja 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 di:
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 l 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 l 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 ta m a
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D a la m h a l 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 V C a ta ta n 33
m e n c a p a i 1 0 % ( s e p u lu h p e r s e r a t u s ) a ta 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 i k 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 : V
(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 fa k t a d a n k e a d a a n d a r i p e n ju a la n , a ta 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 , 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 ilit 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 ri
a s e t t id a k l a n c a r a ta 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 :
(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 ta u ru 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 ta u ru 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 ju a l a t a u p e le p a s a n a s e t a ta 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 to 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 la 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 ju 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 .
29) I n s t r u m e n D e r i v a t i f s e la in D e r i v a t i f M e l e 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 , V
y a it u u n t u k lin d u n g n ila i a ta u t u ju a n la in n y a ( n o n lin d u n g n ila i) , s e p e r t i u n t u k t u ju 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 ta 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 ifik a s i
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 ri 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 ) ;
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(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 k e u a n g a n ;
(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
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 lin d u n g n ila i, t e r m a s u k
p e n je 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 is 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 j a 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 t e r s e b u t d e n g a n c a 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 an gan ; 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 V 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 la h d id e k la r a s ik a n d a n d ib a y a r k a n V
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 ta n g d iv id e n u n tu k : V
(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 ta u d id e k la r a s ik a n s e t e la h
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 V
d ia k u i s e b a g a i L ia b ilit 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 fe r e n k u m u la t if y a n g t id a k d ia k u i. V
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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 : V
a) j u m la h a g r e g a t d a r i lia b ilit 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 ilit a s k o n t in j e n s i la in n y a
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
V e n t u r a 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 je 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
d) d a la m h a l 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
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 ilit a s j a n g k a p e n d e k ,
lia b ilit a s j a n g k a p a n ja 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 rik a ta n d a n K o n tin je 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 ,
r o y a lt i, d a n lis e n s i, d iu n g k a p k a n : V
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 ja n jia 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 an d en d a;
iv. j u m la h b e b a n a ta 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 t r a k a t a u p e r ja n jia 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 di 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 ta n
u n t u k in v e s t a 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 ja n jia 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 ; V
iii. n ila i k e s e lu r u h a n , m a ta 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 :
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(a ) p ih a k - p ih a k y a n g d ija 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 ija m in ; V
(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 ;
(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 V
(4 ) u r a ia n m e n g e n a i s ifa 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 . V
b) K o n t in je 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 : V
(1 ) p e r k a r a a ta u s e n g k e t a h u k u m ,
d iu n g k a p k a n :
(a ) p ih 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 , isi 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 l o p in io n ) ;
dan
(d ) d am 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 V
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 ) j e n i s k e t e t a p a n a ta u t a g ih a n p a ja k , j e n is p a ja k , t a h u n p a j a k s e r ta 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 V
(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 ta u t a g ih a n p a j a k ( k e b e r a t a n a ta 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 la in :
(a ) k a r a k t e r is t ik a s e t a ta u lia b ilit a s k o n t in je n s i;
(b ) e s t im a s i d a r i d a m p a k k e u a n g a n n y a ; V
(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 ta u w a k t u a r u s
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 le h p ih a k k e t ig a .
34) K h u s u s In d u stri P e rk e b u n a n
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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 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 :
a) Isi 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 ja 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 ri 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 ja n jia n k e r j a s a m a ; d a n
f) Isi 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 i k 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
k e u a n g a n , s e r t a k e b ija k a n d a la m p e n g e lo la a n ris 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:
C a ta ta n 30
(1 ) r is ik o k r e d it , a n t a r a la in ik 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 ja t u h V
t e m p o a ta u t id 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 ir p e r io d e p e la 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 ju 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
V C a ta ta n 30
(b ) d e s k r ip s i m e n g e n a i c a 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 ir p e r io d e p e la p o r a n , y a n g m e n u n ju k k a n d a m p a k V
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
ru 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 . V C a ta ta n 30
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 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 is 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 s u 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 ) 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 :
(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
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 asarkan peraturan B a n k In don esia; dan
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(3) A s p e k kh usus y an g m end asari p e rhitu ng an CA R .
b) P o s is i D e v is a N e t o
Y ang harus d iu n g k a p k an antara lain: V
(1) Rincian p erhitu ng an dan posisi devisa neto m e n u ru t je n is m ata uang pada tan g gal
laporan posisi k e u a n g an ;
(2) Posisi devisa neto m a k sim u m b e rd a sa rk a n peratu ran B a n k In do ne sia;
(3) A s p e k kh usus y an g m end asari p e rhitu ng an posisi dev isa neto.
c) J a m in a n P e m e r in ta h t e rh 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 ang harus d iu n g k a p k an antara lain d a sa r h uku m y an g m elan d asi ja m in a n atas dana V
p ih ak ketiga di bank.
d) A k t i v i t a s F id u c ia r y
Y ang harus d iu n g k a p k an antara lain uraian m a s in g -m a sin g aktivitas fid u c ia ry y a n g V
m eliputi ja sa k u stod ian, wali a m a n a t, p en g elo laan investasi dan reksad ana.
37) K u a s i- R e o r g a n is a s i
Y ang harus d iu n g k a p k an antara lain uraian m e n g e n a i kegiatan ku asi-re o rg an isasi yan g V
m eliputi:
a) Ju m lah sald o n e g a tif y an g d ielim inasi d alam laporan posisi ke u a n g an dan ju m la h
te rse b u t d isajikan sela m a tiga tah un b eruru tan s e ja k k u a si-re o rg a n isa si;
b) S ta tu s g oing co ncern p e ru sah a a n dan ren cana m a n a je m e n dan p e m e g a n g sah am
setelah k u a si-re o rg a n isa si y an g m e n g g a m b a rk a n p ro sp e k usaha di m asa m e n d a ta n g ;
c) Penyajian laporan posisi k e u a n g an se b e lu m , pada saat dan sesud ah kuasi-
reorg anisasi;
d) Rincian dari ju m la h yan g m e m b e n tu k akun selisih p enilaian A se t dan liabilitas se b e lu m
d ig u n a k an u n tu k m en g e lim in a si defisit; dan
e) K e te ra n g a n te n ta n g tan g gal te rjad in y a k u a si-re o rg a n isa si pada akun saldo laba d alam
laporan posisi ke u a n g an u n tu k ja n g k a w aktu 10 tah un ke d epan s e ja k kuasi-
reorg anisasi.
38) P e n g e lo la a n M o d a l
Y ang harus d iu n g k a p k an antara lain:
a) inform asi k u alitatif te n ta n g tu ju a n , ke b ija k a n , dan p roses P e ru sahaan d a la m m eng elola V C a ta ta n 30
p e rm o d a la n n y a , te rm a su k :
(1) deskripsi te n ta n g bagian y an g dikelola seb ag ai m od al;
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(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 l 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 r a 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 ;
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; V
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 ; V
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 V
e k s t e r n a l ( jik a a d a ) ; d a n
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 V
t e r ja d i k e t id a k p a t u h a n .
39) T ra n sa k si N on ka 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 : V
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 la m la p o r a n a r u s k a s .
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 lu 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 ta n g m e n ja 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 V
a t a u p u n j a n g k a p a n ja n g ;
b) p e n je 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 V
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
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 t o 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 V
opsi saham ;
d) u n t u k o p s i s a h a m y a n g d ie 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 V
p a d a t a n g g a l e k s e k u s i a ta u s e la 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 V
y a n g b e r e d a r p a d a a k h ir p e r io d e ;
f) p e n e n t u a n N ila i W a j a r d e n g a n m e n g u n g k a p k a n 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: V
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(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 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 j a r t e r s 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 itu s e la in
o p si 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 ru g i P e r u s a h a a n d a la m V
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 .
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 i n g k a t S o lv a b ilit a s 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 :
(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 la 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 il it 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 i a 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 : V
a) I jin 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 ;
b) J e n is A k a d A s u r a n s i S y a r ia h ;
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 ;
dan
d) Z a k a t.
43) I n f o r m a s i P e n t i 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 a n t a r a la in s ifa t , j e n is , j u m la h d a n d a m p a k d a r i: V
a) K o n t r a k r e a s u r a n s i;
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 ;
c) R a s io k e u a n g a n p e n t in g ;
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
e) P e r is t iw a a ta 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 ja a ta u k e la n g s u n g a n h id u p
p eru sa h a a n .
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44) K h u s u s In d u s tri K e h u ta n a n :
a) R in c ia n v o lu m e p e n ju a la n k a y u b u la t ( je n is k a y u ) ; V
b) P e m e n u h a n lia b ilit a s t e r h a d a p n e g a r a s e p e r t i D R , I H H , B P P H H , I H P H d a n iu ra n w a j ib
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 ta n a la m ( T P T I , p e m b in a a n d a n p e r lin d u n g a n h u t a n , p e n a n a m a n ta n a h
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 ta n d a n b ia y a n y a ;
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 ja la n
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 an p ra sa ra n a :
(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 ta 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 i s t iw a S e t e l a h P e r i o 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 : V
a) d a la m h a l 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
y a n g a d a p a d a a k h ir 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
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 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 n y a , a ta 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 l 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 ln y a :
(1 ) t a n g g a l t e r j a d in y a ;
(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 id 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 tu 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 ru s a h a a n
D a la m h a l P e r u s a h a a n b e lu 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 lu m e f e k t if b e r la k u , Y a n g
h a r u s d i u n g k a p k a n a n t a r a la in :
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a) j u d u l S A K d a n j e n is p e r a t u r a n b a r u t e r s e b u t ;
V C a ta ta n 2
b) s if a t d a r i p e r u b a h a n y a n g b e lu 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; V C a ta ta n 2
c) t a n g g a l 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 V C a ta ta n 2
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
k e u a n g a n a ta 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 V C a ta ta n 2
a t a u d ie s t im a s i s e c a r a w a ja r .
47) R e k l a s if ik a s i
a) D a la m h a l P e r u s a h a a n m e n g u b a h p e n y a jia n a t a u p e n g k la s ifik a s ia n p o s - p o s d a la m V C a ta ta n 2
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 :
(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 ta 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 ifik 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 l 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 ila k u k a n , m a k a V
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 ifik a s i.
48) H ib a h P e m e r i n t a 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 V
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
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 le k a t a t a s b a n t u a n
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 i li a s i a n t a 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 V
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
p a s a r m o d a l di n e g a r a la in a ta u d a la m r a n g k a p e n a w a r a n E f e k di 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 :
(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 i n e g a r a la in ;
Page 86
Names mentioned 5 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Personel Alih Daya Bidang
p.1
unresolved
org
Kanaka Puradiredja Nama Kantor Akuntan Publik Suhartono
p.1
unresolved
org
Bapepam-LK
p.3 ×2
Extraction attempts how the parser did, and what it refused
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