Dinyatakan dalam Dolar Amerika Serikat kecuali Dinyatakan Lain NOTES TO THE

Dinyatakan dalam dolar amerika serikat kecuali

This preview shows page 169 - 171 out of 264 pages.

(Dinyatakan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 (Expressed in United States Dollar, except Otherwise Stated) 41 2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN (Lanjutan) i. Transaksi dengan Pihak-pihak Berelasi Efektif per 1 Januari 2016, Grup menerapkan PSAK No. 7 (Penyesuaian 2015), “Pengungkapan Pihak-pihak Berelasi” Pihak berelasi merupakan seseorang atau entitas yang berhubungan dengan Perusahaan, yakni: (a) Orang atau anggota keluarga terdekat mempunyai relasi dengan Perusahaan jika orang tesebut: (i) memiliki pengendalian atau pengendalian bersama atas Perusahaan; (ii) memiliki pengaruh signifikan atas Perusahaan; atau (iii) personil manajemen kunci Perusahaan atau entitas induk Perusahaan. (b) Suatu entitas berelasi dengan Perusahaan jika memenuhi salah satu hal berikut: i) Entitas dan Perusahaan adalah anggota dari kelompok usaha yang sama (artinya entitas induk, entitas anak dan entitas anak berikutnya terkait dengan entitas lain). ii) Satu entitas adalah entitas asosiasi atau ventura bersama dari entitas lain (atau entitas asosiasi atau ventura bersama yang 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. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) i. Transactions with Related Parties Efective January 1, 2016, the Group adopted SFAS No. 7 (Revised 2015), “Related Party Disclosures”. Related parties represent a person or an entity that is related to the Company: (a) A person or a close member of the person’s family is related to the Company if that person : (i) Has control or joint control over the Company; (ii) Has significant influence over the Company; or (iii) Is the key management personnel of the Company or parent entity of the Company. (b) An entity is related to the Company if any of the following conditions applies: i) The entity and the Company are members of the same company (which means that the parent, subsidiary and fellow subsidiary are related to the others). ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture 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.
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PT RESOURCE ALAM INDONESIA Tbk DAN ENTITAS ANAK/ AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PER 31 DESEMBER 2016 DAN 2015 (Dinyatakan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 (Expressed in United States Dollar, except Otherwise Stated) 42 2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN (Lanjutan) i. Transaksi dengan Pihak-pihak Berelasi (Lanjutan) v) Entitas tersebut adalah suatu program imbalan pasca kerja untuk imbalan kerja dari
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