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PT WINTERMAR OFFSHORE MARINE TBKPT WINTERMAR OFFSHORE MARINE TBKDAN ENTITAS ANAKAND SUBSIDIARIESCATATAN ATAS LAPORAN KEUANGANNOTES TO CONSOLIDATED FINANCIALKONSOLIDASIAN (Lanjutan)STATEMENTS (Continued)Untuk Tahun-tahun yang Berakhir PadaFor the Years Ended31 Desember 2012 dan 2011 December 31, 2012 and 2011(Dalam USD Penuh)(In Full USD)b) PengungkapanStandar yang direvisi ini mengemukakanbeberapa persyaratan pengungkapan, antaralain:Jumlah atas nilai kini liabilitas imbalan pastiuntuk periode tahun berjalan dan empatperiode tahunan sebelumnya; danJumlah penyesuaian pengalaman yangmuncul atas liabilitas program dan asetprogram untuk periode tahun berjalan danempat periode tahunan sebelumnya.Grup telah memilih untuk tetap menggunakanpendekatan koridor dalam pengakuan keuntungan/(kerugian) aktuarial.Standar yang direvisi juga mensyaratkanpengungkapan baru tambahan. Pengungkapan yangdisyaratkan tersebut telah diungkapkan dalamCatatan 19 yang telah disusun sesuai denganstandar.Laporan keuangan konsolidasian telah disusunmenggunakan persyaratan pengungkapan yang telahdirevisi.PSAK No. 60 “Instrumen Keuangan:Pengungkapan”PSAK No. 60 mengungkapkan tiga tingkat hirarkipengungkapan nilai wajar dan mengharuskan entitasuntuk menyediakan pengungkapan tambahanmengenai keandalan pengukuran nilai wajar. Sebagaitambahan, standar ini menjelaskan keharusan ataspengungkapan risiko likuiditas.Penerapan standar tersebut berdampak terhadappengungkapan pada Catatan 31.2.b. Pernyataan yang Telah Dikeluarkan tapi Belum BerlakuEfektifStandar akuntansi dan pencabutan standar yang telahdikeluarkan oleh DSAK-IAI tetapi belum efektif di tahun2012, namun penerapannya disyaratkan untuk tahun bukuyang di mulai 1 Januari 2013 adalah sebagai berikut.- PSAK No. 38 (Revisi 2012): “Akuntansi RestrukturisasiEntitas Sepengendali”- ISAK No. 21 *): “Perjanjian Konstruksi Real Estate”- PPSAK No. 7 *): Pencabutan PSAK No. 44: “AkuntansiAktivitas Pengembangan Real Estate paragraf 1-46,49-55 dan 62-64”- PPSAK No. 10: “Pencabutan PSAK No. 51: “AkuntansiKuasi Reorganisasi”*) Ditunda sampai dengan waktu yang tidak ditentukan, sesuai dengan suratpengumuman DSAK-IAI No. 0643/DSAK/IAI/IX/2012 tanggal21 September 2012.b) DisclosuresThe revised standard introduces a number ofdisclosure requirments including disclosure of:The amounts of present value of the definedbenefit obligation for the current annualperiod and the previous four annual periods;andThe amounts of the experience adjustmentsarising on the plan liabilities and plan assetsfor the current annual period and theprevious four annual periods.The Group has determined to continue to use thecorridor approach in the recognition of actuarial gains/(losses).The revised standard also introduces additional newdisclosures. The new disclosure requirements asdisclosed in Note 19 have been prepared inaccordance with standard.The consolidated financial statements have beenprepared using the revised disclosure requirements.SFAS No. 60 “Financial Instrument: Disclosures”SFAS No. 60 introduces three hierarchy level for valuemeasurement disclosures and require entities toprovide additional disclosures about the relativereliability of fair value measurements. In addition, thestandards clarify the requirement for the disclosure ofliquidity risk.The effect of the adoption of this standard is shown inthe disclosure on Note 31.2.b. Standards Issued which Are Not Yet EffectiveThe accounting standards issued and revocated by FASB-IIA that not effective in 2012, but mandatory and effectivefor the financial year beginning on January 1, 2013 are asfollows:- SFAS No. 38 (Revised 2012): “Business CombinationEntities Under Common Control”- IFAS No. 21 *): “Real Estate Construction Contacts”- PPSAK No. 7 *): “Revocation of SFAS No. 44:“Accounting for Real Estate Development ActivityParagraphs 1-46, 49-55 and 62-64”- PPSAK No. 10: “Revocation of SFAS No. 51:“Accounting for Quasi-Reorganization”*) Postponed until a date determined later, according to theannouncement letter of FASB-IIA No. 0643/DSAK/ IAI/IX/2012 datedSeptember 21, 2012.D1/March 28, 2013 15 paraf:
PT WINTERMAR OFFSHORE MARINE TBKPT WINTERMAR OFFSHORE MARINE TBKDAN ENTITAS ANAKAND SUBSIDIARIESCATATAN ATAS LAPORAN KEUANGANNOTES TO CONSOLIDATED FINANCIALKONSOLIDASIAN (Lanjutan)STATEMENTS (Continued)Untuk Tahun-tahun yang Berakhir PadaFor the Years Ended31 Desember 2012 dan 2011 December 31, 2012 and 2011(Dalam USD Penuh)(In Full USD)Standar yang relevan dengan Grup adalah PSAK 38 (Revisi2012): “Akuntansi Restrukturisasi Entitas Sepengendali”.Standar ini diterapkan secara prospektif dengan ketentuanbahwa saldo selisih nilai berdasarkan PSAK 38 (2004):Akuntansi Restrukturisasi Entitas Sepengendali padatanggal awal penerapan (1 Januari 2013) disajikan di ekuitasdalam pos tambahan modal disetor dan selanjutnya tidakdapat diakui sebagai laba rugi direalisasi maupundireklasifikasi ke saldo laba.[2.c. Pencabutan Standar AkuntansiPencabutan standar dan interpretasi standar berikut yangpenerapannya efektif untuk tahun buku yang dimulai1 Januari 2012 dan tidak berdampak material terhadapkinerja dan posisi keuangan Grup adalah sebagai berikutPSAK No. 11: “Penjabaran Laporan Keuangan DalamMata Uang Asing”PSAK No. 47: “Akuntansi Tanah”PSAK No. 52: “Mata Uang Pelaporan”ISAK No. 4: “Alternatif Perlakuan yang Diijinkan atasSelisih Kurs”Standard which relevance the Group SFAS 38 (revised2012): “Business Combination Entitiy Under CommonControl”. This standard shall be applied prospectively withthe requirement that the beginning balance of differencein value from restructuring transacions among entitiesunder common control based on SFAS 38 (2004):Accounting for Restructuing Transactions of EntitiesUnder Common Control at the first implementation(January 1, 2013) is presented in the equity as part ofadditional paid in capital and will not be recognised asrealised gain/loss or reclassified into retained earnings.2.c. Withdrawal of Accounting StandardsThe withdrawal of the following financial accountingstandards and interpretations, which are effective for thefinancial period beginning on January 1, 2012 and did notmaterially impact to the Group’s result and financialposition are as follows:SFAS No. 11: “Translation of Financial Statements inForeign CurrenciesSFAS No. 47: “Accounting for Land”SFAS No. 52: “Reporting Currencies”IFAS No. 4: “Allowable Alternative Treatment ofForeign Exchange Differences”3. Ikhtisar Kebijakan Akuntansi Penting 3. Summary of Significant AccountingPolicies3.a. Kepatuhan Terhadap Standar Akuntansi Keuangan(SAK)Laporan keuangan konsolidasian Grup telah disusun dandisajikan sesuai dengan Standar Akuntansi Keuangan diIndonesia yang meliputi Pernyataan Standar AkuntansiKeuangan (PSAK) dan Interpretasi Standar AkuntansiKeuangan (ISAK) yang diterbitkan oleh DSAK – IAI, sertaperaturan Pasar Modal yang berlaku antara lain PeraturanBadan Pengawas Pasar Modal dan Lembaga Keuangan(Bapepam-LK) No. VIII.G.7 tentang pedoman penyajianlaporan keuangan, keputusan Ketua Bapepam-LK No. KEP-347/BL/2012 tentang penyajian dan pengungkapan laporankeuangan emiten atau perusahaan publik.3.b. Dasar Pengukuran dan Penyusunan Laporan KeuanganKonsolidasianLaporan keuangan konsolidasian disusun berdasarkanasumsi kelangsungan usaha serta atas dasar akrual,kecuali laporan arus kas konsolidasian. Dasar pengukurandalam penyusunan laporan keuangan konsolidasian iniadalah konsep biaya perolehan, kecuali beberapa akuntertentu yang didasarkan pengukuran lain sebagaimanadijelaskan dalam kebijakan akuntansi masing-masing akuntersebut.3.a. Compliance of Financial Accounting Standards (FAS)The Group’s consolidated financial statements wereprepared and presented in accordance with IndonesianFinancial Accounting Standards which include theStatement of Financial Accounting Standards (SFAS) andInterpretation of Financial Accounting Standards (IFAS)issued by the FASB – IIA, and regulation prevailed in theCapital Market include Regulations of Capital Market andSupervisory Board and Financial Institution No. VIII.G.7about preparation of financial statements, decree ofChairman of Capital Market Supervisory Agency andFinancial Institution No. KEP-347/BL/2012 aboutpresentation and disclosure of financial statements theissuer or public company.3.b. Basis of Measurement and Preparation ofConsolidated Financial StatementsThe consolidated financial statements have beenprepared based on going concern assumption andaccrual basis, except for the consolidated statements ofcash flows. Basis of measurement in preparation of theseconsolidated financial statements is the historical costsconcept, except for certain accounts which have beenprepared on the basis of other measurements asdescribed in their respective policies.D1/March 28, 2013 16 paraf:
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<strong>PT</strong> <strong>WINTERMAR</strong> <strong>OFFSHORE</strong> <strong>MARINE</strong> TBK<strong>PT</strong> <strong>WINTERMAR</strong> <strong>OFFSHORE</strong> <strong>MARINE</strong> TBK<strong>DAN</strong> <strong>ENTITAS</strong> <strong>ANAK</strong>AND SUBSIDIARIESCATATAN ATAS LAPORAN KEUANGANNOTES TO CONSOLIDATED FINANCIALKONSOLIDASIAN (Lanjutan)STATEMENTS (Continued)Untuk Tahun-tahun yang Berakhir PadaFor the Years Ended31 Desember 2012 dan 2011 December 31, 2012 and 2011(Dalam USD Penuh)(In Full USD)Standar yang relevan dengan Grup adalah PSAK 38 (Revisi2012): “Akuntansi Restrukturisasi Entitas Sepengendali”.Standar ini diterapkan secara prospektif dengan ketentuanbahwa saldo selisih nilai berdasarkan PSAK 38 (2004):Akuntansi Restrukturisasi Entitas Sepengendali padatanggal awal penerapan (1 Januari 2013) disajikan di ekuitasdalam pos tambahan modal disetor dan selanjutnya tidakdapat diakui sebagai laba rugi direalisasi maupundireklasifikasi ke saldo laba.[2.c. Pencabutan Standar AkuntansiPencabutan standar dan interpretasi standar berikut yangpenerapannya efektif untuk tahun buku yang dimulai1 Januari 2012 dan tidak berdampak material terhadapkinerja dan posisi keuangan Grup adalah sebagai berikutPSAK No. 11: “Penjabaran Laporan Keuangan DalamMata Uang Asing”PSAK No. 47: “Akuntansi Tanah”PSAK No. 52: “Mata Uang Pelaporan”ISAK No. 4: “Alternatif Perlakuan yang Diijinkan atasSelisih Kurs”Standard which relevance the Group SFAS 38 (revised2012): “Business Combination Entitiy Under CommonControl”. This standard shall be applied prospectively withthe requirement that the beginning balance of differencein value from restructuring transacions among entitiesunder common control based on SFAS 38 (2004):Accounting for Restructuing Transactions of EntitiesUnder Common Control at the first implementation(January 1, 2013) is presented in the equity as part ofadditional paid in capital and will not be recognised asrealised gain/loss or reclassified into retained earnings.2.c. Withdrawal of Accounting StandardsThe withdrawal of the following financial accountingstandards and interpretations, which are effective for thefinancial period beginning on January 1, 2012 and did notmaterially impact to the Group’s result and financialposition are as follows:SFAS No. 11: “Translation of Financial Statements inForeign CurrenciesSFAS No. 47: “Accounting for Land”SFAS No. 52: “Reporting Currencies”IFAS No. 4: “Allowable Alternative Treatment ofForeign Exchange Differences”3. Ikhtisar Kebijakan Akuntansi Penting 3. Summary of Significant AccountingPolicies3.a. Kepatuhan Terhadap Standar Akuntansi Keuangan(SAK)Laporan keuangan konsolidasian Grup telah disusun dandisajikan sesuai dengan Standar Akuntansi Keuangan diIndonesia yang meliputi Pernyataan Standar AkuntansiKeuangan (PSAK) dan Interpretasi Standar AkuntansiKeuangan (ISAK) yang diterbitkan oleh DSAK – IAI, sertaperaturan Pasar Modal yang berlaku antara lain PeraturanBadan Pengawas Pasar Modal dan Lembaga Keuangan(Bapepam-LK) No. VIII.G.7 tentang pedoman penyajianlaporan keuangan, keputusan Ketua Bapepam-LK No. KEP-347/BL/2012 tentang penyajian dan pengungkapan laporankeuangan emiten atau perusahaan publik.3.b. Dasar Pengukuran dan Penyusunan Laporan KeuanganKonsolidasianLaporan keuangan konsolidasian disusun berdasarkanasumsi kelangsungan usaha serta atas dasar akrual,kecuali laporan arus kas konsolidasian. Dasar pengukurandalam penyusunan laporan keuangan konsolidasian iniadalah konsep biaya perolehan, kecuali beberapa akuntertentu yang didasarkan pengukuran lain sebagaimanadijelaskan dalam kebijakan akuntansi masing-masing akuntersebut.3.a. Compliance of Financial Accounting Standards (FAS)The Group’s consolidated financial statements wereprepared and presented in accordance with IndonesianFinancial Accounting Standards which include theStatement of Financial Accounting Standards (SFAS) andInterpretation of Financial Accounting Standards (IFAS)issued by the FASB – IIA, and regulation prevailed in theCapital Market include Regulations of Capital Market andSupervisory Board and Financial Institution No. VIII.G.7about preparation of financial statements, decree ofChairman of Capital Market Supervisory Agency andFinancial Institution No. KEP-347/BL/2012 aboutpresentation and disclosure of financial statements theissuer or public company.3.b. Basis of Measurement and Preparation ofConsolidated Financial StatementsThe consolidated financial statements have beenprepared based on going concern assumption andaccrual basis, except for the consolidated statements ofcash flows. Basis of measurement in preparation of theseconsolidated financial statements is the historical costsconcept, except for certain accounts which have beenprepared on the basis of other measurements asdescribed in their respective policies.D1/March 28, 2013 16 paraf:
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