Nomor Surat 82/S/01/PD-ATPI/IV/2023

Nama Emiten PT Asuransi Tugu Pratama Indonesia Tbk

Kode Emiten TUGU
Perihal Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit

Perseroan dengan ini menyampaikan laporan keuangan untuk periode 3 Bulan yang berakhir pada 31/03/2023 dengan ikhtisar sebagai berikut :

Informasi mengenai anak perusahaan Perseroan sebagai berikut :

No Nama Kegiatan Lokasi Tahun Status Jumlah Aset Satuan Mata Persentase
Usaha Komersil Operasi Uang (%)
1 Reksadana Investasi Jakarta 2013 Beroperasi 89.923.160 RIBUAN IDR 100.0
Terproteksi
Insight
Terproteksi 2
2 Tugu Asuransi Hong Kong 1965 Beroperasi 2.566.600.693 RIBUAN IDR 100.0
Insurance kerugian
Company
Limited (TIC)
3 PT Synergy Manajemen Jakarta 1995 Beroperasi 59.890.040 RIBUAN IDR 99.9
Risk risiko,
Management surveyor dan
Consultants penilai
4 YHT & Broker dan Guernsey 1986 Likuidasi 0 RIBUAN IDR 99.86
Company konsultan
Limited, reasuransi
Guernsey
(YHT)
5 PT Tugu Reasuransi Jakarta 1987 Beroperasi 5.098.765.426 RIBUAN IDR 50.74
Reasuransi
Indonesia
(TRI)
6 PT Tugu Investasi Jakarta 1994 Beroperasi 3.993.629.312 RIBUAN IDR 99.99
Pratama Saham
Interindo
(TPInt)
7 PT Pratama Real estate, Jakarta 1990 Beroperasi 2.261.024.854 RIBUAN IDR 99.99
Mitra Sejati persewaan,
(PMS) pengembanga
n dan jasa
servis
real estate,
perdagangan
8 TRB (London) Broker dan London UK 1987 Run Off 278.842 RIBUAN IDR 100.0
Limited (TRB) konsultan
reasuransI
9 Reksadana Investasi Jakarta 2020 Beroperasi 102.111.257 RIBUAN IDR 100.0
Trimegah
Dana Obligasi
Nusantara
10 Reksadana Investasi Jakarta 2020 Beroperasi 171.275.086 RIBUAN IDR 100.0
Pendapatan
Tetap BNI-
AM Prioritas
Optima
11 Reksadana Investasi Jakarta 2021 Beroperasi 79.328.056 RIBUAN IDR 100.0
Pendapatan
Tetap Bahana
Pratama
12 Reksadana Investasi Jakarta 2014 Dijual 0 RIBUAN USD 100.0
Terproteksi
Sucorinvest
Proteksi USD
1
13 Reksadana Investasi Jakarta 2015 Beroperasi 54.812.090 RIBUAN IDR 100.0
GAP dana
kombinasi

Dokumen ini merupakan dokumen resmi PT Asuransi Tugu Pratama Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

elektronik. PT Asuransi Tugu Pratama Indonesia Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
[1000000] General information
Informasi umum
Nama entitas
Penjelasan perubahan nama dari akhir
periode laporan sebelumnya
Kode entitas
Nomor identifikasi entitas
Industri utama entitas
Standar akutansi yang dipilih
Sektor
Subsektor
Industri
Subindustri
Informasi pemegang saham
pengendali
Jenis entitas
Jenis efek yang dicatatkan
Jenis papan perdagangan tempat
entitas tercatat
Apakah merupakan laporan keuangan
satu entitas atau suatu kelompok
entitas
Periode penyampaian laporan
keuangan
Tanggal awal periode berjalan
Tanggal akhir periode berjalan
Tanggal akhir tahun sebelumnya
Tanggal awal periode sebelumnya
Tanggal akhir periode sebelumnya
Tanggal akhir 2 tahun sebelumnya
Mata uang pelaporan
Kurs konversi pada tanggal pelaporan
jika mata uang penyajian selain rupiah
Pembulatan yang digunakan dalam
penyajian jumlah dalam laporan
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit
Jenis opini auditor
Hal yang diungkapkan dalam paragraf
pendapat untuk penekanan atas suatu
masalah atau paragraf penjelasan
lainnya, jika ada
Hasil penugasan review
Opini Hal Audit Utama
Jumlah Hal Audit Utama
Paragraf Hal Audit Utama
Tanggal laporan audit atau hasil
laporan review
Auditor tahun berjalan
Nama partner audit tahun berjalan
General information
31 March 2023
PT Asuransi Tugu Pratama Entity name
Indonesia Tbk
Explanation of change in name from
the end of the preceding reporting
period
TUGU Entity code
AA820 Entity identification number
Asuransi / Insurance Entity main industry
PSAK Selected accounting standards
G. Financials Sector
G4. Insurance Subsector
G41. Insurance Industry
G412. General Insurance Subindustry
Controlling shareholder information
National Corporation
Local Company - Indonesia Type of entity
Jurisdiction
Saham / Stock Type of listed securities
Type of board on which the entity is
Utama / Main
listed
Whether the financial statements are
Entitas grup / Group entity of an individual entity or a group of
entities
Period of financial statements
Kuartal I / First Quarter
submissions
January 01, 2023 Current period start date
March 31, 2023 Current period end date
December 31, 2022 Prior year end date
January 01, 2022 Prior period start date
March 31, 2022 Prior period end date
December 31, 2021 Prior 2 year end date
Rupiah / IDR Description of presentation currency
Conversion rate at reporting date if
presentation currency is other than
rupiah
Level of rounding used in financial
Ribuan / In Thousand statements
Type of report on financial statements
Type of auditor's opinion
Matters disclosed in
emphasis-of-matter or other-matter
paragraph, if any
Result of review engagement
Tidak / No Any Key Audit Matters Opinion
Total Key Audit Matters
Key Audit Matters Paragraph
Date of auditor's opinion or result of
review report
Current year auditor
Name of current year audit signing

Lama tahun penugasan partner yang
menandatangani
Auditor tahun sebelumnya
Nama partner audit tahun sebelumnya
Kepatuhan terhadap pemenuhan
peraturan OJK Nomor:
75/POJK.04/2017 tentang Tanggung
Jawab Direksi Atas Laporan Keuangan
Kepatuhan terhadap pemenuhan
independensi akuntan yang
memberikan jasa audit di pasar modal
sesuai dengan POJK Nomor
13/POJK.03/2017 tentang
Penggunaan Jasa Akuntan Publik
dalam Kegiatan Jasa Keuangan
partner
Number of years served as audit
signing partner
Prior year auditor
Name of prior year audit signing
partner
Whether in compliance with OJK rules
No. 75/POJK.04/2017 concerning
Ya / Yes
responsibilities of board of directors on
financial statements
Compliance to the independency of
Accountant that provide services in
Capital Market as regulated in OJK
Ya / Yes rules No. 13/POJK.03/2017
concerning The Use of Public
Accountant and Auditing Firm in
Financial Services Activities.
[6220000] Statement of financial position presented using order of liquidity -
Insurance Industry

Laporan posisi keuangan Statement of financial position

31 March 2023 31 December 2022
Aset Assets
Kas dan setara kas 661,778,846 608,986,099 Cash and cash equivalents
Piutang premi 1,770,758,008 2,075,334,496 Premium receivables
Piutang reasuransi 470,413,329 387,892,121 Reinsurance receivables
Piutang koasuransi 158,922,371 128,981,110 Coinsurance receivables
Piutang retrosesi 0 0 Retrocession receivables
Piutang lainnya 716,946,784 214,226,869 Other receivables
Aset reasuransi 6,083,302,341 6,660,510,096 Reinsurance assets
Investasi Investments
Investasi dalam deposito Investments in time
2,371,866,746 1,836,714,472
berjangka deposits
Investasi pada efek dan Investments on securities
reksadana yang diukur and mutual funds at fair
638,659,291 705,368,513
pada nilai wajar melalui value through profit or loss
laba rugi
Penyertaan saham 36,629,058 35,168,056 Investments in shares
Investasi lainnya 5,121,979,223 4,453,292,434 Other investments
Biaya dibayar dimuka 126,175,429 36,654,655 Prepaid expenses
Pajak dibayar dimuka 51,157,555 46,731,686 Prepaid taxes
Aset pajak tangguhan 249,073,765 244,381,919 Deferred tax assets
Aset takberwujud selain Intangible assets other than
34,454,725 35,568,701
goodwill goodwill
Properti investasi 2,105,853,905 2,292,877,995 Investment properties
Aset tetap Property, plant, and
1,621,839,295 1,443,394,444
equipment
Aset lainnya 391,586,801 375,221,802 Other assets
Jumlah aset 22,611,397,472 21,581,305,468 Total assets
Liabilitas, dana tabarru, dan Liabilities, tabarru funds and
ekuitas equity
Liabilitas Liabilities
Utang reasuransi 1,582,098,538 1,507,974,161 Reinsurance payables
Utang komisi 39,841,963 32,859,510 Commission payables
Utang klaim 90,082,774 129,055,750 Claim payables
Utang retrosesi 0 0 Retrocession payables
Utang dividen 0 0 Dividends payable
Utang pajak 312,721,956 64,785,768 Taxes payable
Beban akrual 157,505,079 137,516,459 Accrued expenses
Liabilitas kontrak Insurance contract
asuransi liabilities
Liabilitas asuransi atas Insurance liabilities on
premi yang belum unearned premium
2,274,454,034 2,430,643,310
merupakan
pendapatan
Liabilitas asuransi atas Insurance liabilities on
estimasi liabilitas klaim 7,150,480,762 7,366,608,734 estimated claims
liability
Provisi yang timbul dari Provisions for losses
kerugian tes 0 0 arising resulting from
kecukupan liabilitas liability adequacy test
Liabilitas pajak tangguhan 0 0 Deferred tax liabilities
 Kewajiban imbalan pasca 288,807,477 283,197,201 Post-employment benefit
kerja obligations
Liabilitas pengampunan Tax amnesty liabilities
0 0
pajak
Liabilitas lainnya 630,807,301 456,566,275 Other liabilities
Jumlah liabilitas 12,526,799,884 12,409,207,168 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 177,778,780 177,778,780 Common stocks
Saham preferen 0 0 Preferred stocks
Tambahan modal Additional paid-in
625,460,209 625,460,209
disetor capital
Cadangan revaluasi 1,889,070,258 2,013,558,080 Revaluation reserves
Cadangan selisih kurs Reserve of exchange
penjabaran ( 71,351,062 ) ( 32,181,241 ) differences on
translation
Cadangan perubahan Reserve for changes in
nilai wajar aset fair value of fair value
keuangan nilai wajar ( 62,299,948 ) ( 26,735,318 ) through other
melalui pendapatan comprehensive income
komprehensif lainnya financial assets
Komponen ekuitas Other components of
105,555,883 105,555,883
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 413,313,271 413,313,271 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 6,267,755,791 5,162,579,761 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
9,345,283,182 8,439,329,425
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
739,314,406 732,768,875
non-pengendali
Jumlah ekuitas 10,084,597,588 9,172,098,300 Total equity
Jumlah liabilitas, dana Total liabilities, tabarru
22,611,397,472 21,581,305,468
tabarru dan ekuitas funds and equity
[6312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - Insurance Industry

Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
31 March 2023 31 March 2022
Pendapatan dari premi asuransi Revenue from insurance
1,612,466,103 1,253,989,825
premiums
Premi reasuransi ( 737,164,036 ) ( 591,687,800 ) Reinsurance premiums
Penurunan (kenaikan) premi Decrease (increase) in unearned
yang belum merupakan ( 131,852,772 ) ( 102,339,164 ) premiums
pendapatan
Pendapatan komisi ( 138,281,849 ) ( 120,441,571 ) Commission income
Pendapatan bersih investasi 96,679,920 98,504,021 Net investment income
Penerimaan ujrah 0 Ujrah received
Laba (rugi) penjualan investasi Gains (losses) on sale of
pada efek dan reksadana yang securities and mutual funds at
0
diukur pada nilai wajar melalui fair value through profit of loss
laba rugi
Laba (rugi) penjualan pada Gains (losses) on sale of shares
0
penyertaan saham of stock
Laba (rugi) yang belum Unrealised fair value gains
direalisasi dari efek dan (losses) on securities and mutual
0
reksadana pada nilai wajar funds at fair value through profit
melalui laba rugi or loss
Penghasilan underwriting lainnya 133,281,507 85,187,381 Other underwriting income
Beban klaim ( 703,204,208 ) ( 527,051,290 ) Claim expenses
Klaim reasuransi 351,215,881 247,584,530 Reinsurance claims
Klaim retrosesi 0 Retrocession claims
Kenaikan (penurunan) estimasi Increase (decrease) in estimated
( 91,520,161 ) ( 34,494,125 )
liabilitas klaim claims liability
Kenaikan (penurunan) liabilitas Increase (decrease) in liability for
(0)
manfaat polis masa depan future policy benefit
Kenaikan (penurunan) provisi Increase (decrease) in provision
yang timbul dari tes kecukupan (0) for losses arising from liability
liabilitas adequacy test
Kenaikan (penurunan) liabilitas Increase (decrease) in insurance
asuransi yang disesikan kepada 0 liabilities ceded to reinsurers
reasuradur
Kenaikan (penurunan) liabilitas Increase (decrease) in liabilities
pemegang polis pada kontrak (0) to policyholder in unit-linked
unit-linked contracts
Beban umum dan administrasi General and administrative
790,056,485 ( 220,394,549 )
expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
1,181,676,870 88,857,258
pajak penghasilan
Pendapatan (beban) pajak ( 257,535,723 ) ( 16,910,290 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
924,141,147 71,946,968
yang dilanjutkan continuing operations
Jumlah laba (rugi) 924,141,147 71,946,968 Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, setelah pajak after tax
Pendapatan komprehensif Other comprehensive
lainnya yang akan income that may be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Keuntungan (kerugian) Gains (losses) on
 selisih kurs penjabaran,
setelah pajak
Penyesuaian lainnya atas
pendapatan komprehensif
lainnya yang akan
direklasifikasi ke laba rugi,
setelah pajak
Jumlah pendapatan
komprehensif lainnya
yang akan direklasifikasi
ke laba rugi, setelah
pajak
Jumlah pendapatan
komprehensif lainnya,
setelah pajak
Jumlah laba rugi komprehensif
Laba (rugi) yang dapat
diatribusikan
Laba (rugi) yang dapat
diatribusikan ke entitas induk
Laba (rugi) yang dapat
diatribusikan ke kepentingan
non-pengendali
Laba rugi komprehensif yang
dapat diatribusikan
Laba rugi komprehensif yang
dapat diatribusikan ke entitas
induk
Laba rugi komprehensif yang
dapat diatribusikan ke
kepentingan non-pengendali
Laba (rugi) per saham
Laba per saham dasar
diatribusikan kepada
pemilik entitas induk
Laba (rugi) per saham
dasar dari operasi yang
dilanjutkan
Laba (rugi) per saham
dilusian
Laba (rugi) per saham
dilusian dari operasi yang
dilanjutkan
( 10,473,188 ) 9,753,078 exchange differences on
translation, after tax
Other adjustments to other
comprehensive income
( 34,804,924 ) 3,744,801 that may be reclassified to
profit or loss, after tax
Total other
comprehensive income
( 45,278,112 ) 13,497,879 that may be reclassified
to profit or loss, after tax
Total other comprehensive
( 45,278,112 ) 13,497,879 income, after tax
878,863,035 85,444,847 Total comprehensive income
Profit (loss) attributable to
Profit (loss) attributable to
923,391,780 63,638,738
parent entity
Profit (loss) attributable to
749,367 8,308,230 non-controlling interests
Comprehensive income
attributable to
Comprehensive income
878,113,668 77,136,617 attributable to parent entity
Comprehensive income
749,367 8,308,230 attributable to non-controlling
interests
Earnings (loss) per share
Basic earnings per share
attributable to equity
owners of the parent entity
Basic earnings (loss) per
519.4 35.8 share from continuing
operations
Diluted earnings (loss) per
share
Diluted earnings (loss) per
519.4 35.8 share from continuing
operations
[6410000] Statement of changes in equity - Insurance Industry - Current Year
31 March 2023
Laporan perubahan ekuitas
Saham biasa Saham preferen
Common stocks Preferred stocks
Posisi ekuitas
Saldo awal periode sebelum penyajian kembali 177,778,780 0 625,460,209
Penyesuaian
Penerapan awal standar akuntansi baru dan revisi 0 0
Perubahan kebijakan akuntansi secara sukarela 0 0
Koreksi kesalahan periode lalu 0 0
Penyesuaian lainnya 0 0
Posisi ekuitas, awal periode 177,778,780 0 625,460,209
Laba (rugi) 0 0
Pendapatan komprehensif lainnya 0 0
Penjabaran laporan keuangan 0 0
Pembentukan cadangan umum 0 0
Distribusi dividen kas (0) (0)
Distribusi dividen saham (0) (0)
Penerbitan saham biasa 0 0
Penerbitan saham preferen 0 0
Biaya emisi efek (0) (0)
Penerbitan instrumen yang dapat dikonversi 0 0
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri 0 0
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis
0 0
saham
Pelaksanaan instrumen yang dapat dikonversi 0 0
Pelaksanaan waran 0 0
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas 0 0
Setoran modal dari kepentingan non-pengendali 0 0
Perubahan kepentingan non-pengendali atas akuisisi entitas anak 0 0
Perubahan kepentingan non-pengendali atas pendirian entitas anak 0 0
Perubahan kepentingan non-pengendali atas pelepasan entitas anak (0) (0)
Perubahan kepentingan non-pengendali atas pelepasan operasi yang
(0) (0)
dihentikan
Perubahan kepentingan non-pengendali atas pelepasan sebagian
kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya (0) (0)
pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan
0 0
kepentingan non-pengendali
Eliminasi defisit dalam rangka kuasi reorganisasi (0) (0)
Pelaksanaan opsi saham 0 0
Tambahan modal disetor Saham treasuri
Additional paid-in capital Treasury stocks
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
0 0
0 0
(0) (0)
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
(0) (0)
0 0
(0) (0)
0 0
Uang muka setoran modal Opsi saham
Advances in capital stock Stock options
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
0 0
0 0
(0) (0)
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
(0) (0)
0 0
(0) (0)
0 0
Penjabaran laporan
Cadangan revaluasi
keuangan
Translation adjustment Revaluation reserves
2,013,558,080
0 0
0 0
0 0
0 0
2,013,558,080
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
0 0
0 0
(0) (0)
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
(0) (0)
0 0
(0) (0)
0 0
Statement of changes in equity
Cadangan perubahan nilai
Cadangan keuntungan Cadangan pengukuran Selisih Transaksi Perubahan Selisih transaksi ekuitas Ekuitas yang dapat
Cadangan selisih kurs wajar aset keuangan nilai Cadangan pembayaran Cadangan lindung nilai Kepentingan ekuitas Transaksi dengan pihak Komponen transaksi Saldo laba yang telah Saldo laba yang belum Kepentingan
(kerugian) investasi pada kembali program imbalan Cadangan lainnya Ekuitas Entitas dengan pihak diatribusikan kepada entitas Proforma ekuitas Ekuitas
penjabaran wajar melalui pendapatan berbasis saham arus kas lainnya non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya ditentukan penggunaannya non-pengendali
instrumen ekuitas pasti Anak/Asosiasi non-pengendali induk
komprehensif lainnya
Reserve for changes in fair
Reserve of gains (losses) Difference in value of equity
Reserve of exchange value of fair value through Reserve of share-based Reserve of remeasurements Difference Due to Changes of Other transactions with Other components of equity Appropriated retained Unappropriated retained Equity attributable to parent
from investments in equity Reserve of cash flow hedges Other reserves Other equity interests transactions with Proforma equity Non-controlling interests Equity
differences on translation other comprehensive income payments of defined benefit plans Equity in Subsidiary/Associates non-controlling interests transactions earnings earnings entity
instruments non-controlling interests
financial assets
Equity position
( 32,181,241 ) ( 26,735,318 ) 0 0 0 0 0 0 105,555,883 0 0 0 413,313,271 5,162,579,761 8,439,329,425 0 732,768,875 9,172,098,300 Balance before restatement at beginning of period
Adjustments
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Initial adoption of new and revised accounting standards
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Voluntary changes in accounting policies
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Correction of prior period errors
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other adjustments
( 32,181,241 ) ( 26,735,318 ) 0 0 0 0 0 0 105,555,883 0 0 0 413,313,271 5,162,579,761 8,439,329,425 0 732,768,875 9,172,098,300 Equity position, beginning of the period
0 0 0 0 0 0 0 0 0 0 0 0 0 923,391,780 923,391,780 0 749,367 924,141,147 Profit (loss)
0 0 0 0 0 0 0 0 0 0 0 0 0 ( 45,278,112 ) ( 45,278,112 ) 0 0 ( 45,278,112 ) Other comprehensive income
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Translation adjustment
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Allocation for general reserves
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Distributions of cash dividends
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Distributions of stock dividends
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of common stocks
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of preferred stocks
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Stock issuance costs
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of convertible instruments
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Increase (decrease) in equity through treasury stock transactions
Increase (decrease) in equity through share-based payment transactions
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Exercise of convertible instruments
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Exercise of warrants
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Increase (decrease) in equity through transactions with owner's equity
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Stock subscription from non-controlling interests
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Changes in non-controlling interests due to acquisition of subsidiaries
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Changes in non-controlling interests due to establishment of subsidiaries
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Changes in non-controlling interests due to disposal of subsidiaries
Changes in non-controlling interests due to disposal of a discontinued
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0)
operation
Changes in non-controlling interests due to partial disposal of interests in
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) subsidiaries without loss of control
Changes in non-controlling interests due to other transactions with
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
non-controlling interests
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Elimination of deficit in connection with quasi-reorganisation
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Stock options exercised
Saldo penyesuaian dampak penerapan retrospektif atas PSAK 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Retrospective adjustment of PSAK implementation
Transaksi ekuitas lainnya 0 0 0 0 0 0 0 ( 124,487,822 ) ( 39,169,821 ) ( 35,564,630 ) 0 0 0 0 0 0 0 0 0 0 0 227,062,362 27,840,089 0 5,796,164 33,636,253 Other equity transactions
Posisi ekuitas, akhir periode 177,778,780 0 625,460,209 0 0 0 0 1,889,070,258 ( 71,351,062 ) ( 62,299,948 ) 0 0 0 0 0 0 105,555,883 0 0 0 413,313,271 6,267,755,791 9,345,283,182 0 739,314,406 10,084,597,588 Equity position, end of the period
[6410000] Statement of changes in equity - Insurance Industry - Prior Year

31 March 2022

Laporan perubahan ekuitas Statement of changes in equity

Saham biasa Saham preferen
Common stocks Preferred stocks
Posisi ekuitas
Saldo awal periode sebelum penyajian kembali 177,777,780 0 625,432,789
Penyesuaian
Penerapan awal standar akuntansi baru dan revisi 0 0
Perubahan kebijakan akuntansi secara sukarela 0 0
Koreksi kesalahan periode lalu 0 0
Penyesuaian lainnya 0 0
Posisi ekuitas, awal periode 177,777,780 0 625,432,789
Laba (rugi) 0 0
Pendapatan komprehensif lainnya 0 0
Penjabaran laporan keuangan
Pembentukan cadangan umum 0 0
Distribusi dividen kas (0) (0)
Distribusi dividen saham (0) (0)
Penerbitan saham biasa 0 0
Penerbitan saham preferen 0 0
Biaya emisi efek (0) (0)
Penerbitan instrumen yang dapat dikonversi 0 0
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri 0 0
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis
0 0
saham
Pelaksanaan instrumen yang dapat dikonversi 0 0
Pelaksanaan waran 0 0
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas 0 0
Setoran modal dari kepentingan non-pengendali 0 0
Perubahan kepentingan non-pengendali atas akuisisi entitas anak 0 0
Perubahan kepentingan non-pengendali atas pendirian entitas anak 0 0
Perubahan kepentingan non-pengendali atas pelepasan entitas anak (0) (0)
Perubahan kepentingan non-pengendali atas pelepasan operasi yang
(0) (0)
dihentikan
Perubahan kepentingan non-pengendali atas pelepasan sebagian
kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya (0) (0)
pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan
0 0
kepentingan non-pengendali
Eliminasi defisit dalam rangka kuasi reorganisasi (0) (0)
Pelaksanaan opsi saham 0 0
Tambahan modal disetor Saham treasuri
Additional paid-in capital Treasury stocks
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
0 0
0 0
(0) (0)
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
(0) (0)
0 0
(0) (0)
0 0
Uang muka setoran modal Opsi saham
Advances in capital stock Stock options
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
0 0
0 0
(0) (0)
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
(0) (0)
0 0
(0) (0)
0 0
Penjabaran laporan
Cadangan revaluasi
keuangan
Translation adjustment Revaluation reserves
1,888,997,594
0 0
0 0
0 0
0 0
1,888,997,594
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
0 0
0 0
(0) (0)
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(0) (0)
(0) (0)
(0) (0)
0 0
(0) (0)
0 0
Cadangan perubahan nilai
Cadangan keuntungan Cadangan pengukuran Selisih Transaksi Perubahan Selisih transaksi ekuitas Ekuitas yang dapat
Cadangan selisih kurs wajar aset keuangan nilai Cadangan pembayaran Cadangan lindung nilai Kepentingan ekuitas Transaksi dengan pihak Komponen transaksi Saldo laba yang telah Saldo laba yang belum Kepentingan
(kerugian) investasi pada kembali program imbalan Cadangan lainnya Ekuitas Entitas dengan pihak diatribusikan kepada entitas Proforma ekuitas Ekuitas
penjabaran wajar melalui pendapatan berbasis saham arus kas lainnya non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya ditentukan penggunaannya non-pengendali
instrumen ekuitas pasti Anak/Asosiasi non-pengendali induk
komprehensif lainnya
Reserve for changes in fair
Reserve of gains (losses) Difference in value of equity
Reserve of exchange value of fair value through Reserve of share-based Reserve of remeasurements Difference Due to Changes of Other transactions with Other components of equity Appropriated retained Unappropriated retained Equity attributable to parent
from investments in equity Reserve of cash flow hedges Other reserves Other equity interests transactions with Proforma equity Non-controlling interests Equity
differences on translation other comprehensive income payments of defined benefit plans Equity in Subsidiary/Associates non-controlling interests transactions earnings earnings entity
instruments non-controlling interests
financial assets
Equity position
( 60,271,161 ) 10,066,729 0 0 0 0 0 0 105,555,883 0 0 0 413,313,271 4,934,450,780 8,095,323,665 0 694,407,751 8,789,731,416 Balance before restatement at beginning of period
Adjustments
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Initial adoption of new and revised accounting standards
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Voluntary changes in accounting policies
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Correction of prior period errors
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other adjustments
( 60,271,161 ) 10,066,729 0 0 0 0 0 0 105,555,883 0 0 0 413,313,271 4,934,450,780 8,095,323,665 0 694,407,751 8,789,731,416 Equity position, beginning of the period
0 0 0 0 0 0 0 0 0 0 0 0 0 63,638,738 63,638,738 0 8,308,230 71,946,968 Profit (loss)
0 0 0 0 0 0 0 0 0 0 0 0 0 13,497,879 13,497,879 0 0 13,497,879 Other comprehensive income
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Translation adjustment
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Allocation for general reserves
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Distributions of cash dividends
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Distributions of stock dividends
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of common stocks
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of preferred stocks
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Stock issuance costs
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of convertible instruments
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Increase (decrease) in equity through treasury stock transactions
Increase (decrease) in equity through share-based payment transactions
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Exercise of convertible instruments
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Exercise of warrants
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Increase (decrease) in equity through transactions with owner's equity
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Stock subscription from non-controlling interests
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Changes in non-controlling interests due to acquisition of subsidiaries
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Changes in non-controlling interests due to establishment of subsidiaries
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Changes in non-controlling interests due to disposal of subsidiaries
Changes in non-controlling interests due to disposal of a discontinued
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0)
operation
Changes in non-controlling interests due to partial disposal of interests in
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) subsidiaries without loss of control
Changes in non-controlling interests due to other transactions with
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
non-controlling interests
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Elimination of deficit in connection with quasi-reorganisation
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Stock options exercised
Saldo penyesuaian dampak penerapan retrospektif atas PSAK 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Retrospective adjustment of PSAK implementation
Transaksi ekuitas lainnya 0 0 0 0 0 0 0 ( 98,424,300 ) 78,773,249 4,451,040 0 0 0 0 0 0 0 0 0 0 0 155,023,830 139,823,819 0 9,686,415 149,510,234 Other equity transactions
Posisi ekuitas, akhir periode 177,777,780 0 625,432,789 0 0 0 0 1,790,573,294 18,502,088 14,517,769 0 0 0 0 0 0 105,555,883 0 0 0 413,313,271 5,166,611,227 8,312,284,101 0 712,402,396 9,024,686,497 Equity position, end of the period
[6510000] Statement of cash flows, direct method - Insurance Industry
Laporan arus kas
Arus kas dari aktivitas operasi
Penerimaan premi asuransi
Pembayaran premi
reasuransi
Penerimaan pengembalian
(pembayaran) pajak
penghasilan dari aktivitas
operasi
Jumlah arus kas bersih
yang diperoleh dari
(digunakan untuk) aktivitas
operasi
Arus kas dari aktivitas
investasi
Pembayaran untuk perolehan
aset tetap
Penerimaan dari penjualan
properti investasi
Penerimaan dividen dari
aktivitas investasi
Penerimaan bunga dari
aktivitas investasi
Penerimaan (pengeluaran)
kas lainnya dari aktivitas
investasi
Jumlah arus kas bersih
yang diperoleh dari
(digunakan untuk) aktivitas
investasi
Arus kas dari aktivitas
pendanaan
Pembayaran dividen dari
aktivitas pendanaan
Pembayaran bunga dari
aktivitas pendanaan
Penerimaan (pengeluaran)
kas lainnya dari aktivitas
pendanaan
Jumlah arus kas bersih
yang diperoleh dari
(digunakan untuk) aktivitas
pendanaan
Jumlah kenaikan (penurunan)
bersih kas dan setara kas
Kas dan setara kas arus kas,
awal periode
Efek perubahan nilai kurs pada
kas dan setara kas
Kas dan setara kas arus kas,
akhir periode
Statement of cash flows
31 March 2023 31 March 2022
Cash flows from operating
activities
Receipts from insurance
2,633,954,466 1,179,532,513
premiums
Payments for reinsurance
( 1,472,810,674 ) ( 1,093,797,246 )
premiums
Income taxes refunded (paid)
from operating activities
( 19,986,380 ) ( 27,656,352 )
Total net cash flows
received from (used in)
1,141,157,412 58,078,915
operating activities
Cash flows from investing
activities
Payments for acquisition of
( 59,638,203 ) ( 25,709,105 )
property and equipment
Proceeds from disposal of
41,775,314 8,396,314
investment properties
Dividends received from
47 377,904
investing activities
Interests received from
162,283,037 83,656,993
investing activities
Other cash inflows (outflows)
( 1,212,785,040 ) ( 221,416,731 ) from investing activities
Total net cash flows
received from (used in)
( 1,068,364,845 ) ( 154,694,625 )
investing activities
Cash flows from financing
activities
Dividends paid from financing
(0) ( 3,684,594 )
activities
Interests paid from financing
(0) (0)
activities
Other cash inflows (outflows)
( 19,999,820 ) ( 31,009,852 ) from financing activities
Total net cash flows
received from (used in)
( 19,999,820 ) ( 34,694,446 )
financing activities
Total net increase (decrease)
52,792,747 ( 131,310,156 )
in cash and cash equivalents
Cash and cash equivalents cash
608,986,099 545,991,675
flows, beginning of the period
Effect of exchange rate changes
0 277,518
on cash and cash equivalents
Cash and cash equivalents
661,778,846 414,959,037
cash flows, end of the period
[6610000] Explanation for Significant Accounting Policy - Insurance Industry
Kebijakan akuntansi signifikan
Dasar penyusunan laporan keuangan
konsolidasian
Significant accounting policies
31 March 2023
Laporan keuangan konsolidasian telah disusun dan disajikan sesuai dengan Standar Akuntansi Basis of preparation of consolidated financial
Keuangan di Indonesia (SAK) yang mencakup Pernyataan Standar Akuntansi Keuangan (SAK)dan statements
Interpretasi Standar Akuntansi Keuangan (SAK)yang dikeluarkan oleh Dewan Standar Akuntansi
Keuangan IkatanAkuntan Indonesia, serta Peraturan No. VIII.G.7 Lampiran Keputusan Ketua
BAPEPAM-LK No. KEP-347/BL/2012 tanggal 25 Juni 2012 yang terdapat di dalam Peraturan dan
Pedoman Penyajian dan Pengungkapan Laporan Keuangan yangditerbitkan oleh Badan Pengawas
Pasar Modal dan Lembaga Keuangan (PEPAM-LK yang fungsinya dialihkan kepada Otoritas Jasa
Keuangan (SAK sejak tanggal 1 Januari 2013.
[6611000] Notes to the financial statements - Property, Plant, and Equipement - Insurance Industry - Current Year

31 March 2023

Aset tetap Property, plant, and equipment

Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset Penjabaran laporan Aset tetap, akhir
periode tetap tetap tetap keuangan aset tetap periode
Translation
Property, plant, and Disposals in Reclassifications of Property, plant, and
Addition in property, adjustment in
equipment, beginning property, plant, and property, plant, and equipment, end
plant, and equipment property, plant, and
period equipment equipment period
equipment
Nilai perolehan, Tanah, dimiliki Land, directly owned Carrying amount,
729,208,749 156,905,144 886,113,893
kotor langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 338,274,371 406,261 ( 9,252,533 ) 329,428,099 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 119,646,903 1,269,359 8,154,285 129,070,547 equipment, directly
owned
Alat berat, dimiliki Heavy equipment,
0 0
langsung directly owned
Alat pengangkutan, Transportation
dimiliki langsung 0 0 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 77,800,038 ( 3,918 ) 77,796,120 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
589,749,251 34,360,655 ( 37,378,539 ) 37,865,690 0 624,597,057
dimiliki langsung owned
Pesawat, dimiliki Aircraft, directly owned
0
langsung
Kapal, dimiliki Vessels, directly
0
langsung owned
Lainnya, dimiliki Others, directly owned
7,590,404 36,463,885 ( 15,365,467 ) ( 37,865,690 ) 20,260,163 11,083,295
langsung
Dimiliki langsung 1,862,269,716 72,500,160 ( 52,744,006 ) 0 176,063,141 2,058,089,011 Directly owned
Aset tetap Property, plant, and
1,862,269,716 72,500,160 ( 52,744,006 ) 0 176,063,141 2,058,089,011
equipment
Akumulasi Bangunan dan Building and leasehold Carrying amount,
depresiasi fasilitasnya, dimiliki improvement, directly accumulated
92,953,549 1,826,941 ( 73,555 ) 94,706,935
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 89,038,545 1,540,101 ( 18,058 ) ( 113,367 ) 90,447,221 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 68,297,031 1,164,022 ( 1,567 ) 69,459,486 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
161,629,641 16,139,498 ( 16,389,678 ) 20,198,834 181,578,295
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
6,956,506 ( 6,898,727 ) 57,779
langsung
Dimiliki langsung 418,875,272 20,670,562 ( 23,306,463 ) 20,010,345 436,249,716 Directly owned
Aset tetap Property, plant, and
418,875,272 20,670,562 ( 23,306,463 ) 20,010,345 436,249,716
equipment
[6611000] Notes to the financial statements - Property, Plant, and Equipement - Insurance Industry - Prior Year

31 December 2022

Aset tetap Property, plant, and equipment

Penjabaran
Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset laporan Revaluasi aset Aset tetap, akhir
periode tetap tetap tetap keuangan aset tetap periode
tetap
Translation
Property, plant, and Addition in property, Disposals in Reclassifications of Revaluation of Property, plant, and
adjustment in
equipment, beginning plant, and property, plant, and property, plant, and property, plant, and equipment, end
property, plant,
period equipment equipment equipment equipment period
and equipment
Nilai perolehan, Tanah, dimiliki Land, directly Carrying amount,
727,934,780 1,273,969 729,208,749
kotor langsung owned gross
Bangunan dan Building and
fasilitasnya, leasehold
147,893,734 17,069,933 48,346,195 2,009,303 122,955,206 338,274,371
dimiliki langsung improvement,
directly owned
Mesin dan Machinery and
peralatan, dimiliki 115,978,181 7,495,306 ( 4,092,988 ) 266,404 119,646,903 equipment, directly
langsung owned
Perabot dan Furniture and office
peralatan kantor, 63,957,254 4,998,070 ( 16,187 ) 8,860,901 77,800,038 equipment, directly
dimiliki langsung owned
Kendaraan Motor vehicle,
bermotor, dimiliki 464,078,045 196,270,163 ( 71,300,931 ) 701,974 589,749,251 directly owned
langsung
Lainnya, dimiliki Others, directly
85,861,355 37,900,354 ( 90,000 ) ( 116,081,305 ) 7,590,404
langsung owned
Dimiliki langsung 1,605,703,349 263,733,826 ( 4,199,175 ) ( 129,908,736 ) 2,711,277 124,229,175 1,862,269,716 Directly owned
Aset tetap Property, plant,
1,605,703,349 263,733,826 ( 4,199,175 ) ( 129,908,736 ) 2,711,277 124,229,175 1,862,269,716
and equipment
Akumulasi Bangunan dan Building and Carrying amount,
depresiasi fasilitasnya, leasehold accumulated
30,625,641 64,382,179 ( 2,684,452 ) 630,181 92,953,549
dimiliki langsung improvement, depreciation
directly owned
Mesin dan Machinery and
peralatan, dimiliki 86,177,091 6,929,213 ( 4,067,759 ) 89,038,545 equipment, directly
langsung owned
Perabot dan Furniture and office
 peralatan kantor, 55,649,957 12,663,261 ( 16,187 ) 68,297,031 equipment, directly
dimiliki langsung owned
Kendaraan Motor vehicle,
bermotor, dimiliki 147,034,993 51,288,057 ( 36,693,409 ) 161,629,641 directly owned
langsung
Lainnya, dimiliki Others, directly
28,145,411 6,854,197 ( 28,043,102 ) 6,956,506
langsung owned
Dimiliki langsung 347,633,093 142,116,907 ( 4,083,946 ) ( 67,420,963 ) 630,181 418,875,272 Directly owned
Aset tetap Property, plant,
347,633,093 142,116,907 ( 4,083,946 ) ( 67,420,963 ) 630,181 418,875,272
and equipment
Nilai perolehan Aset tetap Property, plant, Carrying amount
1,258,070,256 1,443,394,444
and equipment
[6611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Insurance Industry
Pengungkapan
Pengungkapan catatan atas aset tetap
Disclosure
31 March 2023
Seluruh aset tetap awalnya diakui sebesar biaya perolehan, yang terdiri atas harga perolehan dan Disclosure of notes for property, plant and
biaya-biaya tambahan yang dapat diatribusikan langsung untuk membawa aset ke lokasi dan kondisi equipment
yang diinginkan supaya aset tersebut siap digunakan sesuai dengan maksud Manajemen.ISAK 25
menetapkan bahwa biaya pengurusan legal hak atas tanah dalam bentuk Hak Guna Usaha . Hak
Guna Bangunan dan Hak Pakai ketika tanah diperoleh pertama kali diakui sebagai bagian dari biaya
perolehan tanah pada akun Aset Tetap dan tidak diamortisasi. Sementara biaya pengurusan atas
perpanjangan atau pembaruan legal hak atas tanah dalam bentuk HGU, HGB, dan HP diakui sebagai
bagian dari beban ditangguhkan pada laporan posisi keuangankonsolidasian dan diamortisasi
sepanjang mana yang lebih pendek antara umur hukum hak dan umur ekonomis tanah.Setelah
pengakuan awal, aset tetap, kecuali tanah dan bangunan, dinyatakan pada biaya perolehan dikurangi
akumulasi penyusutan dan akumulasi rugi penurunan nilai.Tanah dan bangunan dinyatakan
berdasarkan nilai revaluasi yang merupakan nilai wajar pada tanggal revaluasi dikurangi akumulasi
penyusutan, kecuali tanah yang tidak disusutkan, dan akumulasi rugi penurunan nilai yang terjadi
setelah tanggal revaluasi. Revaluasi dilakukan dengan keteraturan yang memadai untuk memastikan
bahwa jumlah tercatat tidak berbeda secara material dari jumlah yang ditentukan dengan
menggunakan nilai wajar pada tanggal pelaporan.