Instrumen Derivatif Lanjutan Derivative Instruments Continued
41. Perkara Hukum
41. Legal Matters
Pada bulan Maret 2003, PT Sungai Budi qq. PT Budi Acid Jaya Tbk dan Perusahaan qq. PT Budi Mutu Prima selanjutnya disebut sebagai Grup Sungai Budi telah mengajukan gugatan terhadap PT Asuransi Wahana Tata dan PT China Insurance Indonesia “Tergugat” melalui Pengadilan Negeri Jakarta Selatan. Perkara tersebut telah diputuskan oleh Pengadilan Negeri Jakarta Selatan dengan Surat Keputusan No. 90Pdt.G2003PN.Jkt-Sel pada tanggal 22 Juli 2003, yang amarnya antara lain menyatakan menghukum Tergugat untuk membayar kerugian kepada Grup Sungai Budi sebesar Rp 7.487.916 ribu dimana sebesar Rp 711.568 ribu dari jumlah tersebut merupakan klaim Perusahaan. Pada bulan Agustus 2003, Tergugat telah mengajukan banding di Pengadilan Tinggi DKI Jakarta. Perkara tersebut telah diputuskan oleh Pengadilan Tinggi dengan Surat Keputusan No. 573Pdt2003PT.DKI tanggal 21 Januari 2004 yang amarnya menguatkan Putusan Pengadilan Negeri Jakarta Selatan tanggal 22 Juli 2003. Tergugat telah mengajukan kasasi di Mahkamah Agung Republik Indonesia RI dengan nomor Register No. 976KPdt2004 tertanggal 7 Juni 2004. Permohonan kasasi tersebut telah diputuskan Mahkamah Agung RI oleh pada tanggal 16 November 2006 dengan amar keputusannya mengabulkan permohonan kasasi Tergugat dan membatalkan putusan Pengadilan Tinggi Jakarta. Atas putusan tersebut, Perusahaan telah mengajukan Peninjauan Kembali ke Mahkamah Agung RI dan telah terdaftar dengan No. 513PKPDT2007. Permohonan Peninjauan Kembali oleh Perusahaan telah ditolak oleh Mahkamah Agung RI dalam putusannya pada tanggal 28 Agustus 2008. In March 2003, PT Sungai Budi qq. PT Budi Acid Jaya Tbk and the Company qq. PT Budi Mutu Prima collectively referred to as “Sungai Budi Group” have filed a claim against PT Asuransi Wahana Tata and PT China Insurance Indonesia “the Defendants” in the District Court of South Jakarta. The case has been decided in favor of the Company by the District Court of South Jakarta on its letter No. 90Pdt.G2003PN.Jkt- Sel dated July 22, 2003. In the decision, the Defendants are required to pay damages to Sungai Budi Group amounting to Rp 7,487,916 thousand Rp 711,568 thousand of the amount is the Company’s claim. In August 2003, the Defendants have filed an appeal to the High Court of Jakarta. The case has been decided by the High Court on its letter No. 573Pdt2003PT.DKI dated January 21, 2004, which support the decision of the District Court of South Jakarta dated July 22, 2003. The Defendants have filed an appeal in the Supreme Court dated June 7, 2004 with Registration No. 976KPdt2004. The appeal has been decided by the Supreme Court on November 16, 2006, wherein the Supreme Court approved the appeal of the Defendents and reversed the decision of the High Court of Jakarta. Based on the decision of the Supreme Court, the Company has submitted a Judicial Review to the Supreme Court and has been registered with No. 513PKPDT2007. The Supreme Court has rejected the Judicial Review submitted by the Company on August 28, 2008.42. Penerbitan Standar Akuntansi Keuangan Baru
42. Prospective Accounting Pronouncements
Sampai dengan tanggal penyelesaian laporan keuangan konsolidasi, Ikatan Akuntan Indonesia telah menerbitkan revisi Pernyataan Standar Akuntansi Keuangan PSAK dan Interpretasi Standar Akuntansi Keuangan ISAK serta mencabut beberapa PSAK Pernyataan Pencabutan Standar Akuntansi Keuangan PPSAK tertentu. Standar-standar akuntansi keuangan tersebut akan berlaku efektif sebagai berikut: As of date of completion of the consolidated financial statements, the Indonesian Institute of Accountants has issued the following revised financial accounting standards PSAK and interpretations ISAK and has rescinded certain accounting standards PPSAK. These standards will be applicable to financial statements as follows:Parts
» financial statement december 2009
» Pendirian dan Informasi Umum
» Establishment and General Information
» Establishment and General Information Continued
» Penawaran Umum Efek Umum Lanjutan
» Public Offering of Shares Continued
» Anak Perusahaan yang Dikonsolidasikan
» Consolidated Subsidiaries Umum Lanjutan
» Consolidated Subsidiaries Continued Umum Lanjutan
» Karyawan, Komisaris dan Direktur
» Employees, Commissioners and Directors
» Umum Lanjutan Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Dasar Penyusunan dan Pengukuran
» Basis of Consolidated Financial
» Prinsip Konsolidasi dan Akuntansi Penggabungan Usaha
» Principles of Consolidation and Accounting for Business Combination
» Prinsip Konsolidasi dan Akuntansi
» Transaksi dan Saldo dalam Mata Uang
» Transactions with Related Parties
» Penggunaan Estimasi Summary of Significant Accounting and Financial Reporting Policies Continued
» Use of Estimates Summary of Significant Accounting and Financial Reporting Policies Continued
» Piutang Accounts Summary of Significant Accounting and Financial Reporting Policies Continued
» Biaya Dibayar Dimuka Summary of Significant Accounting and Financial Reporting Policies Continued
» Prepaid Expenses Summary of Significant Accounting and Financial Reporting Policies Continued
» Piutang Hutang Plasma Summary of Significant Accounting and Financial Reporting Policies Continued
» Aset Real Estat Summary of Significant Accounting and Financial Reporting Policies Continued
» Real Estate Assets Summary of Significant Accounting and Financial Reporting Policies Continued
» Tanaman Perkebunan Summary of Significant Accounting and Financial Reporting Policies Continued
» Plantations Summary of Significant Accounting and Financial Reporting Policies Continued
» Plantations Continued Aset Tetap Property, Plant and Equipment
» Aset Tetap Lanjutan Summary of Significant Accounting and Financial Reporting Policies Continued
» Biaya Tangguhan Hak atas Tanah
» Deferred Charges on Landrights
» Saham Treasuri Summary of Significant Accounting and Financial Reporting Policies Continued
» Treasury Stocks Summary of Significant Accounting and Financial Reporting Policies Continued
» Stock Issuance Costs Summary of Significant Accounting and Financial Reporting Policies Continued
» Penurunan Nilai Aset Summary of Significant Accounting and Financial Reporting Policies Continued
» Impairment of Assets Summary of Significant Accounting and Financial Reporting Policies Continued
» Penurunan Nilai Aset Lanjutan Impairment of Assets Continued
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Biaya Pinjaman Summary of Significant Accounting and Financial Reporting Policies Continued
» Borrowing Costs Summary of Significant Accounting and Financial Reporting Policies Continued
» Imbalan Kerja Summary of Significant Accounting and Financial Reporting Policies Continued
» Employee Benefits Summary of Significant Accounting and Financial Reporting Policies Continued
» Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali
» Difference in Value of Restructuring Transactions Between Entities Under
» Pajak Penghasilan Summary of Significant Accounting and Financial Reporting Policies Continued
» Income Tax Summary of Significant Accounting and Financial Reporting Policies Continued
» Pajak Penghasilan Lanjutan Income Tax Continued
» Laba Per Saham Earnings per Share
» Instrumen Derivatif Summary of Significant Accounting and Financial Reporting Policies Continued
» Derivative Instruments and Hedging Activities
» Ikhtisar Kebijakan Akuntansi dan Pelaporan Keuangan Penting Lanjutan
» Derivative Instruments and Hedging
» Informasi Segmen Summary of Significant Accounting and Financial Reporting Policies Continued
» Segment Information Summary of Significant Accounting and Financial Reporting Policies Continued
» Cash and Cash Equivalents Continued
» Piutang Usaha financial statement december 2009
» Berdasarkan Pelanggan By Debtor
» Piutang Usaha Lanjutan financial statement december 2009
» Berdasarkan Pelanggan Lanjutan By Debtor Continued
» Berdasarkan Mata Uang By Currency
» Persediaan Inventories financial statement december 2009
» Persediaan Lanjutan Inventories Continued
» Pajak Dibayar Dimuka financial statement december 2009
» Prepaid Taxes financial statement december 2009
» Aset Lancar – Lain-lain financial statement december 2009
» Other Current Assets financial statement december 2009
» Aset Lancar – Lain-lain Lanjutan
» Piutang dari dan Hutang kepada Pihak yang
» Piutang dan Hutang Plasma – Bersih
» Due from and Due to Plasma – Net
» Piutang dan Hutang Plasma – bersih Lanjutan
» Due from and Due to Plasma – net Continued
» Aset Real Estat Real Estate Assets
» Aset Real Estat Lanjutan Real Estate Assets Continued
» Tanaman Perkebunan financial statement december 2009
» Plantations Tanaman Telah Menghasilkan
» Tanaman Perkebunan Lanjutan Plantations Continued
» Aset Tetap financial statement december 2009
» Property, Plant and Equipment
» Aset Tetap Lanjutan Property, Plant and Equipment Continued
» Aset Tetap Lanjutan Property, Plant and Equipment Continued Aset untuk Disewakan Assets for Lease
» Aset untuk Disewakan Lanjutan Assets for Lease Continued
» Aset Tidak Lancar - Lain-lain Other Noncurrent Assets
» Hutang Usaha financial statement december 2009
» Trade Accounts Payable financial statement december 2009
» Hutang Usaha Lanjutan Trade Accounts Payable Continued
» Hutang Pajak financial statement december 2009
» Taxes Payable financial statement december 2009
» Hutang Bank Jangka Pendek Short-Term Bank Loans
» Hutang Bank Jangka Pendek Lanjutan Short-Term Bank Loans Continued
» Uang Muka Diterima Advances Hutang Bank Jangka Panjang Long-Term Bank Loans
» Hutang Bank Jangka Panjang Lanjutan Long-Term Bank Loans Continued
» Kewajiban Sewa Pembiayaan Finance Lease Liabilities
» Hutang Lain-lain Other financial statement december 2009
» Hak Minoritas atas Aset Bersih dan Rugi Laba Bersih Anak Perusahaan
» Minority Interest in Net Assets and Net Loss Income of the Subsidiaries
» Modal Saham financial statement december 2009
» Capital Stock financial statement december 2009
» Modal Saham Lanjutan Capital Stock Continued
» Saham Treasuri financial statement december 2009
» Treasury Stocks financial statement december 2009
» Saham Treasuri Lanjutan Treasury Stocks Continued
» Tambahan Modal Disetor – Bersih Additional Paid-in Capital - Net
» Pendapatan Usaha financial statement december 2009
» Net Sales financial statement december 2009
» Beban Pokok Penjualan Cost of Goods Sold
» Beban Pokok Penjualan Lanjutan Cost of Goods Sold Continued
» Beban Usaha financial statement december 2009
» Operating Expenses financial statement december 2009
» Beban Usaha Lanjutan Operating Expenses Continued
» Beban Bunga dan Beban Keuangan Lainnya Interest Expense and Other Financial
» Imbalan Pasca-Kerja financial statement december 2009
» Post-Employment Benefits financial statement december 2009
» Imbalan Pasca-Kerja Lanjutan Post-Employment Benefits Continued
» Pajak Penghasilan Income Tax
» According to tax regulations, fiscal loss can be
» Cadangan Umum financial statement december 2009
» Appropriation for General Reserve
» Dividen Dividends financial statement december 2009
» Dividen Lanjutan financial statement december 2009
» Dividends Continued financial statement december 2009
» Sifat dan Transaksi Hubungan Istimewa Nature of Relationship and Transactions
» Transaksi-transaksi Hubungan Istimewa Transactions with Related Parties
» Transactions with Related Parties Continued
» Sifat dan Transaksi Hubungan Istimewa
» Distributorship Agreement Continued financial statement december 2009
» Aset dan Kewajiban Moneter dalam Mata Uang Asing
» Monetary Assets and Liabilities Denominated in Foreign Currencies
» Aset dan Kewajiban Moneter dalam Mata Uang Asing Lanjutan
» Perjanjian Kerjasama dengan KUD Cooperation Agreements with KUD
» Perjanjian Kerjasama dengan KUD Lanjutan
» Cooperation Agreements with KUD Continued
» Perjanjian Kerjasama dengan PERUMKA
» Perjanjian Kerjasama dengan PERUMKA Lanjutan
» Cooperation Agreement with PERUMKA
» Kontrak Pembelian dengan Pembeli dari Luar Negeri Pembeli dan Fasilitas
» Purchase Contract with Overseas Buyer
» PT Bank Mandiri Persero Tbk Bank Mandiri
» PT Bank Rakyat Indonesia Persero Tbk BRI
» PT Bank Rakyat Indonesia Persero Tbk
» Kontrak Sewa Tangki Penyimpanan Sewa Tangki
» Storage Tanks Rental Contract Tanks
» PT Bank Internasional Indonesia Tbk BII
» PT Bank Internasional Indonesia Tbk BII Lanjutan
» PT Bank Internasional Indonesia Tbk Continued
» Perjanjian Jasa Verifikasi Persediaan dengan PT Superintending Company of
» Stock Verification Services Agreement
» Etiket Merek Ikatan dan Perjanjian Penting Lanjutan Commitments and Agreements Continued
» Monetary Assets and Liabilities Denominated in Foreign Currencies Cotninued Instrumen Derivatif
» Derivative Instruments financial statement december 2009
» Instrumen Derivatif Lanjutan Derivative Instruments Continued
» Informasi Segmen Usaha Segment
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