There are discrete financial information 27 PT BETONJAYA MANUNGGAL Tbk CATATAN

There are discrete financial information 27 pt

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There are discrete financial information.
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- 27 - PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) 31 DESEMBER 2019 DAN 2018 (Disajikan dalam Rupiah, kecuali dinyatakan lain) PT BETONJAYA MANUNGGAL Tbk NOTES TO FINANCIAL STATEMENTS (Continued) DECEMBER 31, 2019 AND 2018 (Expressed in Rupiah, unless otherwise stated) r. Transaksi dan Saldo dalam Mata Uang Asing r. Foreign Currency Transactions and Balances Transaksi dalam mata uang asing dicatat dalam Rupiah berdasarkan kurs yang berlaku pada saat transaksi dilakukan. Pada tanggal laporan posisi keuangan, aset dan liabilitas moneter dalam mata uang asing disesuaikan untuk mencerminkan kurs yang berlaku pada tanggal tersebut yang dipublikasikan oleh Bank Indonesia. Laba atau rugi kurs yang timbul dikreditkan atau dibebankan pada operasi tahun berjalan. Transactions involving foreign currencies are recorded in Indonesian Rupiah at the exchange rates prevailing at the time the transactions are made. At statements of financial position date, monetary assets and liabilities denominated in foreign currencies are adjusted to reflect the prevailing rates of exchange and any resulting gains or losses are credited or charged to current operations. Kurs tengah Bank Indonesia untuk Dolar Amerika Serikat adalah Rp 13.901 dan Rp 14.481 masing- masing pada tanggal 31 Desember 2019 dan 2018. The exchange rates of Bank Indonesia of United States Dollar is Rp 13,901 and Rp 14,481 as of December 31, 2019 and 2018. 3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI SIGNIFIKAN 3. USE OF SIGNIFICANT JUDGEMENT, ESTIMATES AND ASSUMPTIONS Laporan keuangan telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia yang mewajibkan manajemen untuk membuat estimasi dan asumsi serta terus melakukan evaluasi berdasarkan pengalaman historis dan faktor lainnya, termasuk ekspektasi dari peristiwa masa depan yang diyakini wajar yang mempengaruhi jumlah-jumlah yang dilaporkan dalam laporan keuangan sehubungan dengan adanya ketidakpastian yang melekat dalam membuat estimasi, hasil sebenarnya yang dilaporkan di masa mendatang dapat berbeda dengan jumlah estimasi yang dibuat. The financial statements have been prepared in accordance with the Indonesian Financial Accounting Standards which requires management of the Entity to make estimations, assumptions and continue to evaluate based on historical experience and other factors, including expectations of future events that are believed to be reasonable, that affect amounts reported therein in connection with due to inherent uncertainty in making estimates. Actual results reported in future periods may differ from those estimates. Estimasi dan Asumsi The Estimated and Assumptions Estimasi, asumsi dan pertimbangan yang memiliki pengaruh signifikan terhadap jumlah tercatat aset dan liabilitas adalah sebagai berikut: The estimates, assumptions and judgments that have a significant effect on the carrying amounts of assets and liabilities are as follows: a. Penyisihan Penurunan Nilai Piutang a. Allowance for Impairment of Receivables
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