Percentage of completion for construction in progress as of

Percentage of completion for construction in progress

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Percentage of completion for construction in progress as of September 30, 2018, December 31, 2017 and December 31, 2016 are as follow: 30 September 2018/ 31 Desember 2017/ 31 Desember 2016/ September 30, 2018 December 31, 2017 December 31, 2016 Mesin 85% 76% 76% Machinery Perabot dan peralatan kantor 85% - - Furniture and office equipments Pada tanggal 30 September 2018, aset dalam pembangunan tersebut diestimasikan akan selesai kurang dari satu tahun setelah tanggal laporan posisi keuangan konsolidasian. Berdasarkan penelaahan manajemen, tidak terdapat kejadian-kejadian atau perubahan-perubahan keadaan yang mengindikasikan adanya penurunan nilai aset tetap pada tanggal 30 September 2018, 31 Desember 2017 dan 31 Desember 2016. As of September 30, 2018, the construction in progress are estimated to be completed less than one year after the date of the consolidated statements of financial position. Based on the Management’s review, there are no circumstances or changes, which may indicate the impairment in value of fixed asset as of September 30, 2018, December 31, 2017 and December 31, 2016. 9. BEBAN DITANGGUHKAN - BERSIH 9. DEFERRED EXPENSE - NET Akun ini merupakan beban ditangguhkan yang terdiri dari: This account represents deferred expenses which consist of the following: 30 September 2018/ 31 Desember 2017/ 31 Desember 2016/ September 30, 2018 December 31, 2017 December 31, 2016 Beban tangguhan dalam rangka Deferred expenses related rencana penerbitan to the plan to issue Company’s saham baru Perusahaan 1.481.681.818 - - new shares Beban perangkat lunak - bersih 48.670.521 12.063.334 16.587.084 Software expenses - net Jumlah 1.530.352.339 12.063.334 16.587.084 Total Beban ditangguhkan dalam rangka rencana penerbitan saham baru Perusahaan dengan hak memesan efek terlebih dahulu terutama merupakan biaya pengeluaran jasa profesi penunjang. Sampai dengan tanggal laporan, penerbitan saham baru masih dalam proses, sehingga biaya pengeluaran emisi tersebut dibukukan terlebih dahulu sebagai beban ditangguhkan. Jika penerbitan saham baru tidak jadi dilakukan, maka semua pengeluaran tersebut akan dibebankan ke dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan. Deferred expenses in relation with planning of issuance of Company’s new shares with pre-emptive rights, mainly the expenses for supporting professional services. As of reporting date, the issuance of new shares is still in process, so that the expenses related to the emissions is recorded as deferred expenses. If the issuance of new shares is cancelled, all of the expenses will be charged to consolidated statements of profit or loss and other comprehensive income for the current year. 43
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The original consolidated financial statements included herein are in the Indonesian language. PT ALKINDO NARATAMA Tbk DAN ENTITAS ANAK PT ALKINDO NARATAMA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued) Pada Tanggal 30 September 2018, 31 Desember 2017 As Of September 30, 2018, December 31, 2017 Dan 31 Desember 2016 And December 31, 2016 Dan Untuk Periode Sembilan Bulan And For The Nine-Month Periods Ended
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