CHAPTER 5

STATEMENT OF FINANCIAL
POSITION
&
STATEMENT OF CASH
FLOWS
STATEMENT OF FINANCIAL
POSITION
USEFULNESS OF THE STATEMENT OF FINANCIAL
POSITION
- Liquidity
- Solvency
- Finncil !le"i#ility
$eti%ny &n%t te'%ntun% (d )u*l+ dn ,o*(o&i&i
&&et dn li#ilit&-
LIMITATION OF THE STATEMENT OF FINANCIAL POSITION
- Mo&t &&et& nd li#ilitie& 'e 'e(o'ted & +i&to'icl
co&t tid, &ellu *ence'*in,n nili .)'-
- Co*(nie& u&e& )ud%*ent& /(e'ti*#n%n tu
,e'i!n0 nd e&ti*te& to dete'*ine *ny o! t+e ite*&
'e(o'ted in t+e &tte*ent o! !inncil (o&ition #elu*
*ence'*in,n nili yn% (&ti-
- T+e &tte*ent o! !inncil (o&ition nece&&'ily o*it
*ny ite*& t+t 'e o! !inncil vlue #ut t+t
co*(ny cnnot 'eco'd o#)ectively-
CLASSIFICATION IN THE STATEMENT OF FINANCIAL
POSITION
A&&et
- Cu''ent &&et
10 Invento'ie& 2 lo.e' o! co&t o' net !i' vlue
30 Receiv#le&2 net 'eli4#le vlue (e'lu nli&i&
(enu'unn nili /I*(i'*ent nly&i&0
50 P'e(id e"(en&e&2 une"(i'ed co&t&
60 S+o't7te'* inve&t*ent /vil#le !o' &le 8 F9TOCI o'
t'din% &ecu'itie& 8 F9TPL0 2 !i' vlue
50 C&+2 (' vlue
#- Non7cu''ent &&et
Long-term investment (investment)
Investment in securities
Investment in tangible asset
Investment set aside in special funds
Investment in non-consolidated subsidiaries or associated
companies
Investment in securities
/10:e#t &ecu'itie& akuntansi tergantung tujuan
Held-for-collection (held to maturity) amortized cost (
= costs amortisasi premium atau cost ! amortisasi
diskonto)
"#uity securities (investasi saham)
$ktif
%) dapat mempengaruhi kebijakan keuangan dan operasi
Investee (pada &'( - )'() metode ekuity konsolidasi
satu baris
&) dapat mengendalikan (pada umumnya * )'()
menyusun laporan keuangan konsolidasi+ peremuan ke %%
$,"- -"-$.
.." (.roperty/ .lant/ and "#uipment) accounting model
&0
(%) 1odel biaya 2 carrying value pada akhir tahun
melakukan analisis penurunan nilai (impairment analysis)
3epresiasi dimulai sejak asset tetap berada pada lokasi
dan kondisi siap dipakai (bukan dimulai sajak mulai
dipakai)+3epresiasi dihitung untuk setiap bagian+
3alam menentukan kos perlu memperhitungkan estimasi
biaya untuk recoveri lokasi dsb +
(&) 1odel revaluasi melakukan revaluasi berkala secara
teratur (oleh perusahaan appraisal)
.erbedaan lain tambahan elemen kos+
Intangible asset
- Identifiable (selain good4ill) amortisasi dan pada akhir
periode melakukan analisis penurunan nilai
- 5nidentifiable (6ood4ill)0 tidak dilakukan amortisasi akan
tetapi tetap dilakukan analisisi penurunan nilai+
Intangible aset diakui hanya apabila berasal dari pembelian
(apabila dikembangkan sendiri tidak diakui)+
- Identifiable intangible aset diakui sebesar nilai 4ajar+
- 6ood4ill diakui sebesar = kos kombinasi bisnis nilai 4ajar
aset bersih teridentifikasi+
Impairment analysis
- 3ilakukan untuk seluruh aset selain kas
- 3ilakukan untuk setiap unit penghasil kas (cash generating
unit) terkecil
Impairment analysis0
7ilai terba4a
- $set tetap (selain tanah) = nilai terba4a a4al depresiasi
- $set -idak 8erujud selain good4ill = 7ilai terba4a a4al
amortisasi
- 6ood4ill = nilai terba4a a4al (good4ill tidak diamortisasi)
-erjadi rugi penurunan nilai apabila nilai terba4a * nilai
terpulihkan (recoverable amount)
9umlah terpulihkan adalah yang lebih besar di antara
- 7ilai pakai (value in use) dan
- 7ilai realisasi bersih (net realizable value)
7ilai pakai = 7ilai tunai dari kas yang dihasilkan
7ilai realisasi bersih = taksiran harga jual taksiran biaya untuk
menjual dan mengolah (untuk barang dalam proses'+
Li#ilitie&
0 Non7cu''ent li#ilitie&
Pen%,un .l2 nili .)'; /*e*(e'+itun%,n nili
.,tu un%0 Nili tuni 'u& ,&
Peny)in2 Nili te'#. (d tn%%l l(o'n (o&i&i
,eun%n
8 nili te'#. (d (en%,un .l <=7 *o'ti&&i
di&,onto=('e*iu* < +utn% tid, lnc' #'u > Hutn%
tid, lnc' y% dilun&i=di(ind+ ,e +utn% lnc'
A*o'ti&&i ('e*iu* tu di&,onto
- PSA$ ETAP Metode %'i& lu'u&
- PSA$ *etode #un% e!e,ti! *o'ti&&i ('e*iu*
tu di&,onto +utn% )n%, (n)n% 8 &eli&i+ nt'
#iy #un% yn% di#y' den%n #iy #un% e!e,ti!-
- ?iy #un% yn% di#y' 8 tin%,t #un% +utn% @
nili no*inl +utn%-
- ?iy #un% +utn% 8 tin%,t #un% e!e,ti! @ nili #u,u
+utn%-
#0Cu''ent li#ilitie&2 tid, *e*(e'+itun%,n nili .,tu
un%
Equitie&
te'%ntun% #entu, (e'u&+n-
E,uit& Pe'&e'on Te'#t& /PT 8 Inc 8 Ltd 8 N90
0 S+'e c(itl /c(itl &toc,02 (' vlue di(i&+,n
nt' &+* #i& dn &+* ('e!e'en /(#il d0
#0S+'e ('e*iu* /dditionl (id in c(itl0 %io
*odl &+* di(i&+,n *odl &+* %io
&+* #i& dn %io *odl &+* ('e!e'en
c0 Retined e'nin%& /< tu 70 &ldo l# tu l#
dit+n
d0Accu*ulted OCI /Ot+e' Co*('e+en&ive Inco*e0
e0 T'e&u'y &+'e& /&+* t'i&u'i tu &+* +'t
(en%u'n%
!0 Non7cont'ollin% inte'e&t 8 H, (e*e%n% &+* non7
(en%endli /Hny (d L(o'n ,eu%n
,on&olid&in; d+u+u2 +, (e*e%n% &+*
*ino'it& 8 *ino'ity inte'e&t0
Anli&i&
- Li,.idit&
- Solv#ilit&
- Alt*n *odel A &co'e
STATEMENT OF CASH FLOWS
PURPOSE OF THE STATEMENT OF CASH FLOWS
P'ovide& n&.e'& to t+e !ollo.in% &i*(le #ut i*(o'tnt
que&tion&2
10 W+e'e did t+e c&+ co*e !'o* du'in% t+e (e'iodB
30 W+e'e .& t+e c&+ u&ed !o' du'in% t+e (e'iodB
50 W+t .& t+e c+n%e in t+e c&+ #lnce du'in% t+e
(e'iodB
CONTENT AN: FORMAT OF THE STATEMENT OF CASH
FLOWS
10 C&+ !lo.& !'o* o(e'tin% ctivitie&
('e&enttion *et+od&C
0 :i'ect *et+od /le#i+ di&'n,n0
#0Indi'ect *et+od
$edu *etode t&# )u*l+ny &*; den%n 'incin
yn% #e'#ed-
A'u& ,& ,tivit& o(e'&i yn% #i, n%,ny (o&iti!;
,eculi untu, (e'u&+n #'u /(e'iode7(e'iode .l0
$o*(onen 'u& ,& o(e'&i
- A'u& ,& ,tivit& o(e'&i &e#elu* #iy #un% dn
PP+ """
- $& untu, *e*#y' #iy #un%
/"""0
- $& untu, PP+
/"""0
- $rus :as aktivitas operasi neto ;;;
A'u& $& ,tivit& o(e'&i *e*#e'i &inyl le#i+ d+ulu
d'i(d l# #e'&i+ o(e'&i
Li+t $ie&o volu*e 1 +l 3D5=1E1
A'u& ,& o(e'&i *etode ln%&un%
1enunjukkan arus kas aktivitas operasi0
- $rus kas operasi masuk dari mana saja
- $rus kas operasi keluar untuk apa saja <
- 7eto<
%+ $rus kas operasi masuk
3ari0
a+ .elanggan = penjualan ! .3 a4al .3 akhir .iutang
dagang dihapus
b+ 8unga = pendapatan bunga ! ..8 a4al ..8 akhir
c+ 3eviden = pendapatan deviden ! . 3ev+ $4al .+ dev
akhir
&+ $rus kas operasi keluar
5ntuk0
:as untuk pemasok barang
= H.. ! sediaan akhir sediaan a4al ! H3 a4al H3
$khir
9asa (8iaya) = 8iaya 3ep ! H8 a4al ! .ersk+ 8iaya
$khir H8 akhir - .er+ 8iaya a4al
=+ $rus kas operasi sebelum biaya bunga dan ..h (= %-&)
>+ $rus kas operasi keluar untuk biaya bunga
= 8iaya bunga ! Hutang biaya bunga a4al hutang
biaya bunga akhir
)+ $rus kas operasi keluar untuk ..h
= 8iaya ..h ! Hutang ..h a4al Hutang ..h akhir
F- A'u& ,& o(e'&i neto 8 57675
A'u& ,& o(e'&i *etode tid, ln%&un%
L# #e'&i+ ,untn&i < (enye&uin 8 'u& ,&
o(e'&ii
1- L# &e#elu* #un% dn PP+
3- :i&e&ui,n den%n
- ?iy non7,& /:e('e&i&i; de(le&i; dn *o'ti&&i0
/<0
#- Pend(tn lin7lin /70 = #iy lin7lin /<0
c- $eni,n &&et lnc' &elin ,& (e'&,ot PP+ /70 =
(enu'unn /<0
d- $eni,n li#ilit& lnc' &elin +utn% #iy
#un% dn +utn% ((+ /<0 = (enu'unn /70
5- A'u& ,& o(e'&i &e#elu* #un% dn PP+ 8 1<3
6- A'u& ,& o(e'&i ,elu' untu, #iy #un%
5- A'u& ,& o(e'&i ,elu' untu, PP+
F- A'u ,& o(e'&i neto 8 57675
30 C&+ !lo.& !'o* inve&tin% ctivitie& (i&+,n
&u*#e'
/*&u,0 dn (en%%unn /,elu'0 neto;
0A'u& ,& ,tivit& inve&t&i *&u,
o :'i (en)uln &et tet( dn &et tid, #e'u)ud
o :'i (en)uln inve&t&i
o :'i (en%i+n (iutn% .e&el /non7o(e'&i0
#0A'u& ,& inve&t&i ,elu'
o Untu, (e*#elin &et tet( dn &et tid, #e'u)ud
o Untu, (e*#elin inve&t&i
o Untu, (e*#e'in (in)*n /inve&t&i0 *ellui
.e&el
c0A'u& ,& ,tivit& inve&t&i neto 8 7#
$rus kas aktivitas investasi sebaiknya angkanya negative
(-) terjadi investasi neto (net investment) sedangkan
kalau positif berarti terjadi net divestment-
N?
@0Tid, &e*u t'n&,&i yn% *enyn%,ut &et tet( dn
inve&t&i *eli#t,n ,&; *i&lny2
- Pe*#elin &et tet( &ec' ,'edit
- Pe'ole+n &et tet( *ellui (e'tu,'n
- $eni,n inve&t&i &+* ,'en (en%,un l#
inve&t&i /*etode e,uiti0
- Pend(tn dividen tet(i #elu* dite'i*
@@0 $& *&u, d'i (en)uln ,tiv tet( 8 +'% )ul ,tiv
tet( 8 nili #u,u ,tiv tet( yn% di)ul < l# (en)uln
,tiv tet( tu nili #u,u &&et tet( yn% di)ul >
,e'u%in (en)uln &&et tet(
50 C&+ !lo.& !'o* !inncin% ctivitie& (i&+,n
&u*#e' dn (en%%unn
A'u& ,& (endnn *&u,
o E*i&i &+*
o :'i (in)*n = e*i&i o#li%&i = +utn% +i(oti,
o :'i (en)uln &+* t'i&u'y = o#li%&i t'i&u'i
A'u& ,& (endnn ,elu'
o Untu, (en'i,n &+*
o Untu, (e*#y'n +utn% /non o(e'&i0
o Untu, (e*#elin &+* t'i&u'y = o#li%&i t'i&uty
o Untu, (e*#%in deviden tuni
A'u& ,& (endnn neto
,o*(o&i&i d'i inve&to' dn ,'edito' 'ent#ilit&
/'ent#ilit& e,ono*i; 'ent#ilit& *odl &endi'i;
t'din% on t+e equity0
60 Net inc'e&e /<0 o' net dec'e&e /70 in c&+ 8 1<3<5
50 C&+ t #e%innin% o! ye'
F0 C&+ t end o! ye' 8 6<5
$o*(o&i&i d'i ,eti% ele*en 'u& ,& t&#
*enun)u,,,n t+(n = u*u' (e'u&+n /*ud;
(e'tu*#u+n; de.&; tu02 li+t $ie&o volu*e 3 +l
1365 /#u,u #'u0 tu +l 1315 /#u,u l*0
1-Int'oducto'y
7 A'u& ,& (endnn (o&iti!
7 A'u& ,& o(e'&i ne%ti! y% &e*,in ,ecil
7 A'u& ,& inve&t&i ne%tive y% &e*,in ,ecil
3- G'o.t+
7 A'u& ,& (endnn *&i+ (o&iti! &e*,in ,ecil
7 A'u& ,& o(e'&i *en)di (o&iti! y% &e*,in #e&'
7 A'u& ,& inve&t&i *&i+ ne%tive tet(i &e*,in ,ecil
tu #+,n (o&iti!
5- Mtu'ity
7 A'u& ,& (endnn (o&iti! &e*,in ,ecil tu #+,n
ne%ti!
7 A'u& ,& o(e'&i (o&iti! &e*,in ,ecil
7 A'u& ,& inve&t&i (o&iti! &e*,in ,ecil
6- :ecline
7 &e*u 'u& ,& &e*,in ,ecil2
7 A'u& ,& o(e'&i (o&iti! &e*,in ,ecil tu #+,n
ne%tive
7 A'u& ,& inve&t&i (o&iti! &e*,in ,ecil tu #+,n
(o&iti!
7 A'u& ,& (endnn ne%tive
O9ER9IEW OF THE PREPERATION OF THE STATEMENT
OF CASH FLOWS
10 Sou'ce& o! in!o'*tion
Co*('tive &tte*ent& o! !inncil (o&ition
/#e%innin% & endin%0 c+n%e& dinli&
*en)di 62 /0 'u& ,& ,tiovit& o(e'&i; /#0 'u&
,& ,tivit& inve&t&i; /c0 'u& ,& ,tivit&
(endnn; /d0 #u,n t'n&,&i ,&
T+e cu''ent inco*e &tte*ent /*etode ln%&un%0
tu l# >'u%i #e'&i+ /*etode tid, ln%&un%0-
Selected t'n&ction dt

30 P'e('in% t+e &tte*ent o! c&+ !lo.&
:ete'*ine t+e c&+ ('ovided #y /o' u&ed in0
o(e'tin% ctivitie&0; *en%%un,n *etode
ln%&un% tu tid, ln%&un%
:ete'*ine t+e c&+ ('ovided #y /o' u&ed in0
inve&tin% ctivitie&
:ete'*ine t+e c&+ ('ovided #y /o' u&ed in0
!inncin% ctivitie&
Reconcile t+e c+n%e in c&+ .it+ t+e #e%innin%
nd endin% c&+ #lnce-
o Men%+itun% (e'u#+n /,eni,n tu
(enu'unn0 ,& tu ,& dn &et' ,& 8 A'u&
,& ,tivit& o(e'&i < 'u& ,& ,tivit&
inve&t&i < 'u& ,& ,tivit& (endnn
o Me*&u,n &ldo ,& (d .l (e'iode
o Men%+itun% &ldo ,& ,+i' 8 Pe'u#+n ,& <
&ldo ,& .l
o Me*#ndin%,n &ldo ,& ,+i' /*enu'ut
(e'+itun%n=l(o'n 'u& ,&0 den%n ,&
*enu'ut nec' ,+i'; &e+'u&ny n%,ny
&*-
PENHUSUNAN LAPORAN ARUS $AS :ENGAN $ERTAS
$ERIA
?+n &* /ne'c .l; ne'c ,+i'; l(o'n l#7'u%i;
in!o'*&i lin y% 'elevn0 dn +&ilny )u% &*
:i(e'lu,n (#iol ,ondi&iny ,o*(le,
(- 1366 & 1365
Metode ln%&un% *e*e'lu,n l(o'n l#7'u%i
Metode tid, ln%&un% tid, *e*e'lu,n l(o'n l#7'u%i
*elin,n l# tu 'u%i #e'&i+-
P'o&edu'
1- Me*#ut (enye&uin /tid, di(o&tin%; +ny
di*&u,,n ,e ,e't& ,e')0; den%n tu)un
*e*i&+,n (e'u#+n &ldo 'e,enin% ,e dl*2
1- *e*(en%'u+i 'u& ,&
Muli te'%ntun% #entu, l(o'n 'u& ,& ,tivit& o(e'&i
7 Metode ln%&un%2 (enye&uin di*uli d'i
3- Me*&u,,n ne'c .l
5- Me*&u,,n (enye&uin /'e,on&ili&i0
6- Men%+itun% (e'u#+n &ldo ,&; +&ilny
di*&u,,n ,e 'e,enin% ,&
5- Re,on&ili&i ne'c ,+i' /8ne'c .l dn
(enye&uin0
F- Menyu&un l(o'n 'u& ,&
N?
:en%n *en%%un,n ,e't& ,e') *u(un tid,; l(o'n
'u& ,& yn% di+&il,n &*
Si%ni!icnt Non7C&+ Activitie&
10 I&&unce o! o'din'y &+'e& to (u'c+&e &&et
30 Conve'&ion o! #ond into o'din'y &+'e&
50 I&&unce o! de#t to (u'c+&e &&et
60 E"c+n%e o! lon%7lived &&et&-
USEFULLNESS OF THE STATEMENT OF CASH FLOWS
P'ovide& n&.e'& to t+e !ollo.in% &i*(le #ut i*(o'tnt
que&tion&
10 Ho. &ucce&&!ul i& t+e co*(ny in %ene'tin% net c&+
('ovided #y o(e'tin% ctivitie&B
30 W+t 'e t+e t'end& in %ene'tin% net c&+ !lo.&
('ovided #y o(e'tin% ctivitie&B
50 W+t 'e t+e *)o' 'e&on& !o' t+e (o&itive o' ne%tive
net c&+ !lo.& ('ovided #y o(e'tin% ctivitie&B
C&+ i& $in%B
Finncil liquidity
Finncil !le"i#ility
F'ee C&+ Flo. 8 net o(e'tin% c&+ !lo. > C(itl
e"(enditu'e 7 dividend
A::ITIONAL INFORMATION
FINANCIAL STATEMENTS AN: NOTES
TECHNIJUES OF :ISCLOSURE
OTHER GUI:ELINES
%) ?ffsetting0 asset and liabilities/ and income and e;penses/
be reported separately+ In general/ unless a specific I@A,
permits/ offsetting is not permitted.
2) Consistency
=) @air presentation
APPEN:IK
M)o' ty(e& o! 'tio&
10 Liquidity 'tio
30 Activity 'tio
50 P'o!it#ility 'tio
60 Cove'%e 'tio-