The Entity derecognises a financial asset only when the contractual rights to

The entity derecognises a financial asset only when

This preview shows page 21 - 23 out of 65 pages.

The Entity derecognises a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity.
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- 17 - 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) Jika Entitas tidak mentransfer serta tidak memiliki secara substansial atas seluruh risiko dan manfaat kepemilikan serta masih mengendalikan aset yang ditransfer, maka Entitas mengakui keterlibatan berkelanjutan atas aset yang ditransfer dan liabilitas terkait sebesar jumlah yang mungkin harus dibayar. Jika Entitas memiliki secara substansial seluruh risiko dan manfaat kepemilikian aset keuangan yang ditransfer, Entitas masih mengakui aset keuangan dan juga mengakui pinjaman yang dijamin sebesar pinjaman yang diterima. If the Entity neither transfers nor retains subtanstially all the risks and rewards of ownership and continues to control the transferred asset, the Entity recognizes its retained interest in the asset and an associated liability for amounts it may have to pay. If the Entity retain substantially all the risks and rewards of ownership of a transferred financial asset, the Entity continues to recognise the financial asset and also recognises a collaterallised borrowing for the proceeds received. Penurunan Nilai Aset Keuangan Impairment of Financial Assets Aset keuangan, selain aset keuangan yang diukur pada nilai wajar melalui laporan laba rugi, dievaluasi terhadap indikator penurunan nilai pada setiap tanggal laporan posisi keuangan. Aset keuangan diturunkan nilainya bila terdapat bukti objektif, sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan awal pengukuran aset keuangan dan peristiwa yang merugikan tersebut berdampak pada estimasi arus kas masa depan atas aset keuangan yang dapat diestimasi secara handal. Financial assets, other than those at fair value through profit or loss, are assessed for indicators of impairment at each statements of financial position date. Financial assets are impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, these adverse events have an impact on the estimated future cash flows which could be reliably estimated. Untuk investasi ekuitas tersedia untuk dijual yang tercatat dan tidak tercatat di bursa, penurunan yang signifikan atau jangka panjang pada nilai wajar dari investasi ekuitas di bawah biaya perolehannya dianggap sebagai bukti obyektif penurunan nilai.
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