PT MATAHARI DEPARTMENT STORE Tbk Halaman 523 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM
30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN
31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE INTERIM
FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER
MERGER, 2010 AND 31 DECEMBER 2010
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
v. Dividen
v. Dividend
Pembagian dividen kepada para pemegang saham Perusahaan diakui sebagai sebuah
kewajiban dalam
laporan keuangan
Perusahaan pada periode ketika dividen tersebut
disetujui oleh
para pemegang
saham Perusahaan. Dividends
distribution to the Company’s shareholders is recognised as a liability in the
Company’s financial statements in the period in which the dividends are approved by the
Company’s shareholders.
3. PENYAJIAN KEMBALI LAPORAN KEUANGAN
3. RESTATEMENT OF FINANCIAL STATEMENTS
a. Akuntansi penggabungan usaha
a. Merger accounting
Seperti diungkapkan pada Catatan 1b, efektif tanggal 30 September 2011, PT Meadow
Indonesia dan Perusahaan menyelesaikan proses
penggabungan usaha
mereka dengan Perusahaan sebagai entitas yang
menerima penggabungan dan PT Meadow Indonesia bubar demi hukum. Berhubung
kedua entitas
merupakan entitas
sepengendali, penggabungan usaha ini telah dilakukan
dengan menggunakan
metode penyatuan
kepemilikan dengan
menggabungkan laporan keuangan kedua entitas sedemikian rupa seolah-olah telah
bergabung sejak permulaan periode paling awal sajian dan disesuaikan untuk dampak
eliminasi
transaksi antara
PT Meadow
Indonesia dan Perusahaan. As disclosed in Note 1b, effective on
30 September 2011,
PT Meadow
Indonesia and the Company completed their merger, with the Company as the
surviving entity and PT Meadow Indonesia being dissolved by law. Since both entities
are entities under common control, the merger has been accounted for using the
as-if
pooling of
interest method
of accounting by aggregating the financial
statements of both entities as of the merger had been effective since the
earliest period presented, adjusted for the effect
of eliminating
the transactions
between PT Meadow Indonesia and the Company.
PT MATAHARI DEPARTMENT STORE Tbk Halaman 524 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM
30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN
31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE INTERIM
FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER
MERGER, 2010 AND 31 DECEMBER 2010
Expressed in millions of Rupiah, unless otherwise stated
3. PENYAJIAN KEMBALI LAPORAN KEUANGAN
lanjutan 3.
RESTATEMENT OF FINANCIAL STATEMENTS continued
b. Penyesuaian
untuk koreksi
periode sebelumnya
b. Adjustments for correction of prior period
Laporan posisi keuangan 31 Desember 2010
Statement of
financial position
31 December 2010
Dilaporkan sebelumnya As previously reported
Efek MDS
PT Matahari penggabungan
Setelah Department
PT Meadow usaha Effect
penggabungan Store Tbk
Indonesia Jumlah
of merger usahaAfter
“MDS” “MI”
Total accounting
merger Aset
Asset
Aset lancar 1,478,265
71,994 1,550,259
25,937 1,524,322
Current assets Aset tidak lancar
3,935,605 7,906,534
11,842,139 11,121,277
720,862 Non- current assets
Total aset 5,413,870
7,978,528 13,392,398
11,147,214 2,245,184
Total assets Liabilitas dan
ekuitas Liabilities and equity
Liabilitas lancar 1,464,894
12,654 1,477,548
25,937 1,451,611
Current liabilities Liabilitas tidak lancar
2,874,728 4,299,153
7,173,881 3,214,743
3,959,138 Non-current liabilities
Modal saham dan tambahan modal
Share capital and additional disetor
581,986 4,035,565
4,617,551 4,035,565
581,986 paid in capital
Saldo labaakumulasi Retained earnings
kerugian 492,262
368,844 123,418
103,843 19,575
accumulated losses Difference in value
Selisih nilai transaksi from restructuring
restrukturisasi transactions among
entitas entites under
sepengendali -
- -
3,767,126 3,767,126
common control
Total kewajiban dan ekuitas
5,413,870 7,978,528
13,392,398 11,147,214
2,245,184 Total liabilities and equity
Laporan laba rugi komprehensif untuk periode sembilan bulan yang berakhir
30 September 2010 Statement of comprehensive income for
the
nine-month period
ended 30 September 2010
Dilaporkan sebelumnya As previously reported
Jumlah setelah efek
MDS Efek
penggabungan Januari -
MDS PT Matahari
penggabungan usaha Total
Maret 2010 Setelah
Department PT Meadow
usaha Effect after effect of
January - penggabungan
Store Tbk Indonesia
Jumlah of merger
merger March
usahaAfter “MDS”
“MI” Total
accounting accounting
2010 merger
Pendapatan bersih 3,176,670
- 3,176,670
- 3,176,670
774,902 2,401,76 8
Net revenue Beban pokok
pendapatan 1,134,237
- 1,134,237
- 1,134,237
292,998 841,239
Cost of revenue Laba kotor
2,042,433 -
2,042,433 -
2,042,433 481,904
1,560,529 Gross profit
Beban penjualan 621,398
- 621,398
- 621,398
184,213 437,185
Selling expenses Beban umum dan
General and administration administrasi
491,404 141
491,545 99,265
590,810 194,495
396,315 expenses
Beban lain-lain 210,506
13,864 196,642
13,845 210,487
686 209,801
Other expenses Biaya keuangan
20,766 247,926
268,692 -
268,692 1,726
270,418 Finance cost
Labarugi sebelum Profitloss before
pajak penghasilan 698,359
234,203 464,156
113,110 351,046
104,236 246,810
income tax Beban pajak
penghasilan 194,279
3,457 197,736
- 197,736
24,259 173,477
Income tax expense
Labarugi bersih 504,080
237,660 266,420
113,110 153,310
79,977 73,333
Net profitloss
