Transaksi dan Saldo Dalam Mata Uang Asing
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
r. Informasi Segmen lanjutan
r. Segment Information continued
Segmen kelompok pelanggan adalah komponen Perusahaan dan Anak perusahaan yang dapat dibedakan dalam menghasilkan produk atau jasa pada kelompok pelanggan tertentu dan komponen itu memiliki risiko dan imbalan yang berbeda dengan risiko dan imbalan pada komponen yang beroperasi pada kelompok pelanggan lain. A customer segment is a distinguishable component of an Company that is engaged in providing products or services within a particular economic environment and that is subject to risks and returns that are different from those of components operating in other customer environments. Pendapatan dan beban antar segmen dialokasikan atas dasar segmen usaha. Inter-segment revenues and expenses are allocated on the basis of business segment. s. Laba Bersih per Saham Dasar s. Earnings per Share Laba bersih per saham dasar dihitung dengan membagi laba bersih konsolidasi tahun berjalan dengan jumlah rata-rata tertimbang saham beredar pada tahun yang bersangkutan setelah memperhitungkan efek retroaktif sehubungan dengan perubahan nilai nominal saham dari Rp500 Rupiah penuh per saham menjadi Rp100 Rupiah penuh per saham Catatan 17. Earnings per share are computed by dividing consolidated net income for the current year with the weighted-average number of outstanding shares during the year after retroactive effect on the change in par value of share capital from Rp500 full amount per share to Rp100 full amount per share Note 17.t. Penggunaan Estimasi
t. Use Estimates
Penyusunan laporan keuangan konsolidasi sesuai dengan prinsip akuntansi yang berlaku umum mengharuskan manajemen membuat taksiran dan asumsi yang mempengaruhi jumlah yang dilaporkan dalam laporan keuangan konsolidasi. Karena terdapatnya risiko melekat dalam suatu estimasi, hasil sebenarnya yang akan dilaporkan di masa mendatang mungkin didasarkan pada jumlah yang berbeda dari taksiran tersebut. The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimations and assumptions that affect amounts reported therein. Due to inherent uncertainty in making estimates, actual results reported in future periods may be based on amounts that differ from those estimates.3. PENINGKATAN KEPEMILIKAN SAHAM DAN PENGGABUNGAN USAHA
3. INCREASE OF OWNERSHIP IN SUBSIDIARIES AND MERGER
a. Peningkatan kepemilikan pada Anak perusahaana. Increase of ownership in Subsidiaries
Berdasarkan Perjanjian Jual Beli Saham Bersyarat tanggal 26 September 2007, Perusahaan melakukan pembelian saham EWS, GSC, EDS, SRD, SCU dan RKM yang dimiliki oleh Yayasan Tabungan Hari Tua Karyawan Elnusa YHTE masing-masing sebagai berikut: In accordance with the Conditional Sales and Purchase Agreement dated September 26, 2007, the Company has agreed to buy the shares of stock in EWS, GSC, EDS, SRD, SCU and RKM owned by Yayasan Tabungan Hari Tua Karyawan Elnusa YHTE as follows:Parts
» Financial Report 2007 Audit PT Elnusa Tbk
» Pendirian Perusahaan dan Informasi Umum Establishment
» Pendirian Perusahaan dan Informasi Umum lanjutan
» Establishment of UMUM lanjutan GENERAL continued
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» Basis of consolidated financial statements
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Penyertaan Saham Investment in Shares of Stock
» Penyertaan Saham lanjutan Investment in Shares of Stock continued
» Penyisihan Piutang Ragu-ragu Allowance for Doubtful Accounts
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Aktiva Tetap Property and Equipment
» Aktiva Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and Equipment continued
» Sewa Guna Usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aktiva Dalam Penyelesaian Construction in Progress
» Aktiva Tidak Berwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Ditangguhkan Deferred Income
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Dana Pensiun dan Kesejahteraan Karyawan Pension Plans and Retirement Benefits
» Dana Pensiun dan Kesejahteraan Karyawan lanjutan
» Pension Plans and Retirement Benefits continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Informasi Segmen lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba Bersih per Saham Dasar Earnings per Share
» Penggunaan Estimasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Increase of ownership in Subsidiaries
» Vertical merger continued Horizontal merger
» Horizontal merger continued INCREASE OF OWNERSHIP IN SUBSIDIARIES AND MERGER continued
» PENINGKATAN KEPEMILIKAN SAHAM DAN PENGGABUNGAN USAHA lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI SIGNIFICANT TRANSACTIONS
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» SIGNIFICANT TRANSACTIONS Financial Report 2007 Audit PT Elnusa Tbk
» PERSEDIAAN INVENTORIES Financial Report 2007 Audit PT Elnusa Tbk
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Financial Report 2007 Audit PT Elnusa Tbk
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS AKTIVA TETAP PROPERTY AND EQUIPMENT
» AKTIVA TETAP lanjutan PROPERTY AND EQUIPMENT continued
» AKTIVA LAIN-LAIN OTHER ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG PAJAK, AKTIVA DAN KEWAJIBAN PAJAK TANGGUHAN lanjutan
» TAXES PAYABLE, DEFERRED TAX ASSETS AND LIABILITIES continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» KEWAJIBAN JANGKA PANJANG LONG-TERM LIABILITIES
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM LIABILITIES
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING Financial Report 2007 Audit PT Elnusa Tbk
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» respectively. PENDAPATAN USAHA OPERATING REVENUES
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN FINANCING COSTS
» DANA PENSIUN Financial Report 2007 Audit PT Elnusa Tbk
» PERJANJIAN PENTING, Financial Report 2007 Audit PT Elnusa Tbk
» PERJANJIAN PENTING, PERJANJIAN PENTING,
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» AKTIVA DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» AKTIVA DAN KEWAJIBAN MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» KONDISI EKONOMI ECONOMIC CONDITIONS
» PERISTIWA PENTING SETELAH TANGGAL NERACA
» SUBSEQUENT EVENTS Financial Report 2007 Audit PT Elnusa Tbk
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