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Indonesian to English: PT.XXX FINANCIAL REPORT General field: Science Detailed field: Accounting
Source text - Indonesian Jika terdapat bukti obyektif bahwa kerugian penurunan nilai telah terjadi, jumlah kerugian tersebut diukur sebagai selisih antara nilai tercatat asset dengan nilai kini estimasi arus kas masa datang (tidak termasuk kerugian kredit di masa datang yang belum terjadi). nilai kini estimasi arus kas masa datang didiskonto dengan menggunakan suku bunga efektif awal dari aset kekuangan tersebut. Jika pinjaman yang diberikan memiliki suku bunga variabel, maka tingkat diskonto yang digunakan untuk mengukur kerugian penurunan nilai adalah suku bunga efektif yang berlaku.
Translation - English If there are any objective evidence that value depreciation has already appeared, the total lost shall be measured as the difference between asset value recorded with present value of the future cash flow estimated (not including the credit risk in the future which has not yet happened). The estimated current value of the future cash flow shall be discounted by the first effective interest from the financial asset. If the loan given has a variable interest rate, than the discount is being used to measure the value depreciation losses from the used effective interest rate.
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Translation education
Bachelor's degree - Brawijaya University
Experience
Years of experience: 25. Registered at ProZ.com: Apr 2011.
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