51
The original consolidated financial statements included herein are in the
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan
untuk tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
5. PENYAJIAN KEMBALI LAPORAN KEUANGAN
KONSOLIDASIAN TAHUN SEBELUMNYA
5. RESTATEMENT
OF
PRIOR
YEAR
CONSOLIDATED FINANCIAL STATEMENTS
Sebagaimana dijelaskan pada pengungkapan
yang terkait dalam Catatan 2, efektif tanggal 1
Januari 2015, Grup menerapkan secara
retrospektif PSAK revisian atau baru yang berlaku
efektif untuk periode pelaporan yang dimulai pada
atau setelah tanggal 1 Januari 2015. Sehubungan
dengan penerapan PSAK No. 1 (Revisi 2013),
PSAK No. 24 (Revisi 2013) dan PSAK No. 46
(Revisi 2014) dengan memperhatikan ketentuan
PSAK No. 25 (Revisi 2009), Grup menyajikan
kembali laporan keuangan komparatif dan
menyajikan laporan posisi keuangan konsolidasian
ketiga pada posisi awal periode sebelumnya.
As discussed in the relevant disclosures in Note 2,
effective on January 1, 2015, the Group applied
retrospectively the newly issued and revised
PSAK which were effective for financial reporting
period beginning on/after January 1, 2015. In
relation to the implementation of PSAK No. 1
(Revised 2013), PSAK No. 24 (Revised 2013) and
PSAK No. 46 (Revised 2014) taking into
consideration provision of PSAK No. 25 (Revised
2009), the Group restated the comparative
financial statements and presented a third
consolidated statement of financial position as at
the beginning of the
preceding period.
Akun-akun yang terpengaruh dalam laporan
keuangan konsolidasian tanggal 31 Desember
2014 dan untuk tahun yang berakhir pada tanggal
tersebut sebelum dan setelah penyesuaian adalah
sebagai berikut:
The accounts affected in the consolidated
financial statement as of December 31, 2014 and
for the year then ended before and after the
restatement are shown below:
31 Desember 2014/
December 31, 2014
Dilaporkan
Pengaruh
sebelumnya/
perubahan/
Disajikan
Previously
Effect of
kembali/
reported
change
As restated
ASET
ASSETS
Aset pajak tangguhan - neto
32.871.515.102
4.056.135.570
36.927.650.672
Deferred tax assets - net
Total Aset Tidak Lancar
392.858.853.134
4.056.135.570 396.914.988.704
Total Non-Current Assets
Total Aset
1.553.904.599.142
4.056.135.570 1.557.960.734.712
Total Assets
LIABILITAS
LIABILITIES
Liabilitas imbalan kerja
10.809.239.524
16.138.869.193
26.948.108.717
Employees’ benefits liabilities
Total Liabilitas Jangka Panjang
35.136.605.091
16.138.869.193
51.275.474.284
Total Non-Current Liabilities
Total Liabilitas
1.038.049.413.765
16.138.869.193 1.054.188.282.958
Total Liabilities
EKUITAS
EQUITY
Penghasilan komprehensif lain
-
(3.424.640.670)
(3.424.640.670)
Other comprehensive income
Saldo laba
Retained earnings
Tidak dicadangkan
95.201.727.873
(8.658.092.953)
86.543.634.920
Unappropriated
Jumlah ekuitas yang dapat
diatribusikan kepada pemilik
Total equity attributable to owners
entitas induk
515.855.185.377
(12.082.733.623) 503.772.451.754
of the parent entity
Ekuitas, neto
515.855.185.377
(12.082.733.623) 503.772.451.754
Equity, net
LABA RUGI
PROFIT AND LOSS
Beban umum dan administrasi
(65.396.919.903)
(1.598.348.397) (66.995.268.300)
General and administrative expenses
Beban pajak final
-
(696.720.046)
(696.720.046)
Final tax expenses
Total beban usaha dan lain-lain
(217.891.420.588)
(2.295.068.443) (220.186.489.031)
Total operating expenses and others
Laba (rugi) sebelum pajak penghasilan (112.918.817.652)
(2.295.068.443) (115.213.886.095)
Profit (loss) before income tax
Pajak kini
(1.928.527.046)
696.720.046
(1.231.807.000)
Current tax
Pajak tangguhan
29.453.511.112
421.005.372
29.874.516.484
Deferred tax
Total manfaat (beban) pajak
Total income tax benefit
penghasilan
27.524.984.066
1.117.725.418
28.642.709.484
(expenses)
Laba (rugi) tahun berjalan
(85.393.833.586)
(1.177.343.025) (86.571.176.611)
Profit (loss) for the year
Penghasilan komprehensif lain
Other comprehensive
setelah pajak
-
(2.959.971.589)
(2.959.971.589)
income after tax
Total penghasilan (rugi) komprehensif
Total comprehensive income
tahun berjalan
(85.393.833.586)
(4.137.314.614) (89.531.148.200)
(loss) for the year
Laba (rugi) tahun berjalan yang dapat
Profit (loss) for the year
diatribusikan kepada pemilik
attributable to owners
entitas induk
(85.393.833.586)
(1.177.343.025) (86.571.176.611)
of the parent entity
Total penghasilan (rugi) komprehensif
Total comprehensive income
tahun berjalan yang dapat
(loss) for the year
diatribusikan kepada pemilik
attributable to owners of
entitas induk
(85.393.833.586)
(4.137.314.614) (89.531.148.200)
the parent entity
