Common use of IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF ACCOUNTING POLICIES (Continued) Clause in Contracts

IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF ACCOUNTING POLICIES (Continued). i. Perubahan Pernyataan Standar Akuntansi Keuangan dan Interpretasi Standar Akuntansi Keuangan (lanjutan) i. Changes to the Statements of Financial Accounting Standards and Interpretations of Financial Accounting Standards (continued) - Amendemen PSAK 1 “Penyejian Laporan Keuangan” - Amendemen PSAK 46 “Pajak Penghasilan” - Amendemen PSAK 25 “Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan” - Amendmet to SFAS 1 “Presentation of Financial Statements” - Amendment to SFAS 46 “Income Taxes” - Amendment to SFAS 25 “Accounting Policies, Changes in Accounting Estimates and Errors” Pada saat penerbitan laporan keuangan, Reksa Dana masih mempelajari dampak yang mungkin timbul dari penerapan standar baru dan revisi tersebut serta pengaruhnya pada laporan keuangan Reksa Dana. As at the authorisation date of this financial statements, the Mutual Fund is still evaluating the potential impact of these new and revised standards to the Mutual Fund’s financial statements.