s is outlined into the rupiah currency by using the central kurs of the Bank of Indonesia on the date transaction/PIS and is described in the Note to the Financial Report (CaLK).
(3) In terms of KKKS assets that have been submitted to the Government are reclassified, then the KKKS assets are recorded based on the value of the book by presenting the value of the acquisition and the accumulation of its penetration.
Fourth Quarter
Assessment
Section 14
The assessment of KKKS assets is executed in accordance with the provisions of laws in the State Property assessment field.
Fifth Part
KKKS Asset Capcapitalization Value
Section 15
For KKKS assets still controlled by KKKS, the terms of the minimum unit value of asset capitalization follow accounting policy on ther />
a. Balance sheet;
B. Budget realization reports; and
C. Note to the Financial Report (CaLK).
(2) The report as referred to in paragraph (1) is compiled by UAKPA-BUN.
Third Part
The Goods Reporting Accounting Unit
Section 6
In order to exercise the management of the State Property Management Unit of the State Public Treasurer Accounting Unit which refers to the Financial Services Ordinance regarding the Special Transaction Accounting System.
Section 7
(1) The State-owned Goods Management Report for KKKS assets is made up of:
a. Resource Manager Resource Report (Lbkp Bun); and
B. Note to the Financial Report (CaLK).
(2) State-owned goods management reports as referred to in paragraph (1) compiled by UAKPL-BUN.
(3) LBKP BUN as referred to in paragraph (1) at least provides information about details, initial balance, mutation and final balance of goods.
BAB III
ACCOUNTING GUIDELINES
The Kesatu section
Recognition
Section 8
(1) KKKS Assets acquired/purchased as well as used by KKKS since 2011 are recognized directly as the central government ' s proprietary assets.
(2) The KKKS Asset of Capital Goods is recognized as a central government asset at the time of PIS.
(3) The KKKS Asset of the Land is recognized as a central government-owned asset at the time it was acquired and used by KKKS.
(4) KKKS Assets acquired/purchased up to 2010 are recognized as a central government asset after an inventory and/or assessment.
Second Part
Classification
Section 9
(1) Assets obtained up to the Year 2010 are classified as follows:
a. Non-disclosure assets and/or assessments are not recorded in the balance sheet, but are disclosed in the Financial Report (CaLK);
B. Assets that are not included in the Cloud Service are not available, but are not included in the balance sheet as other assets.
(2) Assets acquired since 2011 but are still in control by the KKKS party, noted in the balance sheet as other assets.
Article 10
(1) Assets that have been submitted to the Government that are already under inventory and/or assessment, are conducted reclassification of Other Assets into Fixed Assets or Assets;
(2) Reclassification as referred to in paragraph (1) with the provisions as follows:
a. in the event that such assets will be sold/submitted to other parties outside the central government, then the reclassification of Other Assets becomes Supplied;
B. In the event of such an asset is land and will be used for the operational activities of the government's work unit, then reclassified from another Asset into a Fixed Asset of the Land;
c. In the event of such assets as equipment and machinery and will be used for the operational activities of the Government's work unit, then the reclassification of the Other Assets becomes a Fixed Asset of Appliances and Machines;
D. In the event of such assets as building and building and will be used for the operational activities of the Government's work unit, it is reclassified from other assets into fixed assets of Building and Building.
Third Part
Measurement
Section 11
(1) KKKS Assets obtained until 2004 are recorded as big as the value of Wajar based on the results of the assessment.
(2) In terms of KKKS assets as referred to in paragraph (1) purchased in foreign currency, then its assessment results are outlined into the rupiah currency by using the central kurs Bank Indonesia on the date of judgment and explained in the Note to the Financial Report (CaLK).
Article 12
(1) Assets obtained from 2005 to 2010 can be recorded using the value of the acquisition by taking into account the value of the depreciation.
(2) KKKS asset Pencatatan as referred to in paragraph (1) is performed with the following conditions:
a. in terms of the value of the acquisition in the foreign currency known to the date of its perversion, then the value of the asset is outlined in the currency of the Bank of Indonesia on the date of the transaction/date of acquisition and is described in the Top Note. Financial Report (CaLK);
B. in terms of the value of the acquisition in the unknown foreign currency date but the month and/or year of its delivery can be known, then the asset value is outlined to the rupiah currency using the central kurs Bank Indonesia at the end of the the moon is concerned or the December 31 year of acquisition and is described in the Note over the Financial Report (CaLK).
(3) Excluded from the provisions as referred to in paragraph (2), for KKKS assets whose perforated value is not known, it can be recorded as much as the Wajar Value based on the results of the assessment.
(4) Assets derived from KKKS obtained prior to 2005 and KKKS assets which are not known to value the acquisition and Value of the results of its assessment, expressed in the Note over the Financial Report (CaLK).
Section 13
(1) KKKS Assets acquired since 2011 are recorded based on the value of the acquisition.
(2) In terms of KKKS assets as referred to in paragraph (1) acquired by using the foreign currency, then the value of KKKS assetate Goods through a merger of one. And/or some State-owned reports from the State General Treasurer ' s Accounting Unit.
9. The State Public Treasurer Financial Accounting Unit, which is next abbreviated UAKPA-BUN, is an accounting unit conducting accounting and unit level reporting activities on the General Treasurer of the State in terms of utilization and The transfer of KKKS assets.
10. The computer data archive, which is later abbreviated to ADK, is a data archive stored in digital data storage media that can be used to move data from a computer to another computer electronically.
Second Part
Scope
Section 2
The Minister ' s Regulation governs the accounting guidelines and reporting of KKKS asset management that is recognized as State-owned Goods.
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