7 Revised 2015 regarding Related Parties Disclosures Pihak pihak berelasi

7 revised 2015 regarding related parties disclosures

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7 (Revised 2015), regarding “Related Parties Disclosures”. Pihak-pihak berelasi adalah orang atau entitas yang terkait dengan entitas pelapor: Related parties represents a person or an entity who is related to the reporting entity: (a) Orang atau anggota keluarga terdekat mempunyai relasi dengan entitas pelapor jika orang tersebut: (a) A person or a close member of the person’s family is related to a reporting entity if that person: (i) memiliki pengendalian atau pengendalian bersama atas entitas pelapor; (i) has control or joint control over the reporting entity; (ii) memiliki pengaruh signifikan atas entitas pelapor; atau (ii) has significant influence over the reporting entity; or (iii) personil manajemen kunci entitas pelapor atau entitas induk entitas pelapor. (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity.
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- 12 - 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) (b) Suatu entitas berelasi dengan entitas pelapor jika memenuhi salah satu hal berikut: (b) An entity is related to a reporting entity if any of the following conditions applies: (i) entitas dan entitas pelapor adalah anggota dari kelompok usaha yang sama (artinya entitas induk, entitas anak, berikutnya terkait dengan entitas lain). (i) the entity’s and reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (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). (ii) one entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) kedua entitas tersebut adalah ventura bersama dari pihak ketiga yang sama. (iii) both entities are joint ventures of the same third party. (iv) satu entitas adalah ventura bersama dari entitas ketiga dan entitas yang lain adalah entitas asosiasi dari entitas ketiga. (iv) one entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) entitas tersebut adalah suatu program imbalan pascakerja untuk imbalan kerja dari salah satu entitas pelapor atau entitas yang terkait dengan entitas pelapor, jika entitas pelapor adalah entitas yang menyelenggarakan program tersebut, maka entitas sponsor juga berelasi dengan entitas pelapor. (v) the entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity, if the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity.
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