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). a. Dasar Penyajian Laporan Keuangan (lanjutan) a. Basis of Preparation of the Financial Statements (continued) Berdasarkan PSAK 101 (Revisi 2016), entitas syariah termasuk Reksa Dana Syariah, memerlukan penyesuaian- penyesuaian terhadap penyajian laporan keuangannya. Sehingga, laporan Reksa Dana disajikan sebagai berikut: Based on SFAS 101 (Revised 2016), sharia entities, including sharia mutual funds, require modifications to the presentation of the financial statements. Thus, the financial statements of the Funds are presented as follows: 1. Laporan Posisi Keuangan 2. Laporan Laba Rugi dan Penghasilan Komprehensif Lain;