merupakan anggota suatu kelompok usaha yang mana entitas lain tersebut adalah

Merupakan anggota suatu kelompok usaha yang mana

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merupakan anggota suatu kelompok usaha, yang mana entitas lain tersebut adalah anggotanya); iii. Kedua entitas tersebut adalah ventura bersama dari pihak ketiga yang sama; iv. Satu entitas adalah ventura bersama dari entitas ketiga dan entitas yang lain adalah entitas asosiasi dari entitas ketiga; v. Entitas tersebut adalah suatu program imbalan paska-kerja untuk imbalan kerja dari salah satu entitas pelapor atau entitas yang terkait dengan Perusahaan. Jika Perusahaan adalah entitas yang menyelenggarakan program tersebut, maka entitas sponsor juga berelasi dengan Perusahaan; vi. Entitas yang dikendalikan atau dikendalikan bersama oleh orang yang diidentifikasi di atas; vii. Orang yang memiliki kendali atau kendali bersama atas perusahaan yang memiliki pengaruh signifikan atas entitas atau personil manajemen kunci entitas (atau entitas induk dari entitas); Semua transaksi penting dengan pihak berelasi diungkapkan dalam catatan atas laporan keuangan konsolidasian. f. Instrumen Keuangan Perusahaan dan Entitas Anak menerapkan Instrumen Keuangan: Penyajian, Pengakuan dan Pengukuran serta Pengungkapan adalah sebagai berikut: The original consolidated financial statements included herein are in the Indonesian language. PT ALKINDO NARATAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) As Of September 30, 2018, December 31, 2017 And December 31, 2016 And For The Nine-Month Periods Ended September 30, 2018 And September 30, 2017 (Unaudited) And For The Years Ended December 31, 2017 And December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated) 2. SIGNIFICANT ACCOUNTING POLICIES (Continued) An individual or family member is related to the Company if it: i. Has control or join control over the Company; ii. Has significant influence over the Company; iii. Is a member of the key management personnel of the Company or parent of the Company. A party is considered to be related to the Company if: i. Entity and the Company is a member of the same group (meaning a parent, subsidiary and fellow subsidiary is related to the others); ii. One entity is an associate or a joint venture of the other entity (or an asoociate or joint venture of a member of the Company of which the other entity is a member); iii. Both entities are joint ventures of the same third party; iv. One entity is a joint venture of a third entity and the other entity is an associate of the third entity; v. The entity is a post-employment benefit plan for the benefit of employees of either the Company or an entity related to the Company. The Company is the entity that organizes the program, the sponsoring employers are also related to the Company; vi. The entity is controlled or joinly controlled by a related person as identified above; vii. A person that has control or join control over the Company that has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity); All major transactions with related parties are disclosed in the notes to the consolidated financial statements.
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  • Summer '18
  • bambang s

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