Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
2. KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedw. Cadangan atas Penggantian Perabotan dan Peralatan
w. Reserve Replacement
of Furniture and Equipment Sehubungan dengan perjanjian yang diungkapkan di dalam Catatan 45 butir b, beberapa Entitas Anak, yang merupakan badan pengelola properti hotel “Aston Rasuna Residence”, “Aston Bogor Hotel Resort”, “Pan Pacific Nirwana Bali Resort”, “Pullman Bali Legian Nirwana Hotel” melakukan pencadangan atas penggantian perabotan dan peralatan sebesar 1-4 dari pendapatan hotel. In accordance with the agreement referred to Note 45 point b, Subsidiaries, as a hotel management of “Aston Rasuna Residence”, “Aston Bogor Hotel Resort”, “Pan Pacific Nirwana Bali Resort”, “Pullman Bali Legian Nirwana Hotel” provide a reserve for replacement of furniture and equipment equivalent to 1-4 of the hotel’s revenue. x. Utang Obligasi x. Bonds Payable Obligasi yang diterbitkan dicatat sebesar nilai nominal dikurangi saldo diskonto yang belum diamortisasi danatau nilai nominal ditambah saldo premium yang belum diamortisasi. Biaya yang terjadi sehubungan dengan penerbitan utang obligasi dan diskontopremium dikurangkanditambahkan langsung dari hasil emisi dan diamortisasi selama jangka waktu utang obligasi tersebut dengan menggunakan metode garis lurus. Bonds issued are presented at nominal value, net of unamortized discount andor nominal value add unamortized premium value. Bond issuance costs in connection with the bonds issued are recognized as discounts and directly deducted from the proceeds of bond issued the discounts are amortized over the period of the bonds using the straight-line method. y. Kompensasi Berbasis Saham y. Stock Based Compensation Beban program opsi karyawan berbasis saham dan beban program opsi manajemen diukur pada tanggal pemberian kompensasi grant date berdasarkan nilai wajar dari seluruh opsi yang diberikan yang dihitung dengan menggunakan metode Binominal dan memperhitungkan jumlah opsi yang diharapkan akan menjadi hak karyawan pada tanggal pemberian kompensasi grant date. Nilai wajar opsi saham pada saat grant date diakui pada laporan laba rugi komprehensif konsolidasian dan ekuitas selama periode jasa diberikan atau periode vesting. Employee stock option program and management option program costs are measured at grant date based on the fair value of the stock options using a Binominal method and consider the number of options expected to be vest at the grant date. The fair value of the stock options at grant date is recognized in the consolidated statement of comprehensive income and equity over the service period or vesting period. z. Informasi Segmen z. Segment Information Grup menerapkan PSAK No. 5 Revisi 2009, “Segmen Operasi”, yang mengatur pengungkapan yang memungkinkan pengguna laporan keuangan untuk mengevaluasi sifat dan dampak keuangan dari aktivitas bisnis yang mana entitas terlibat dan lingkungan ekonomi dimana entitas beroperasi. The Group adopted PSAK No. 5 Revised 2009, “Operating Segments”, which prescribes disclosures that will enable users of financial statements to evaluate the nature and financial effects of the business activities in which the entity engages and the economic environments in which it operates. Segmen adalah bagian khusus dari Grup yang terlibat baik dalam menyediakan produk dan jasa segmen usaha, maupun dalam menyediakan produk dan jasa dalam lingkungan ekonomi tertentu segmen geografis, yang memiliki risiko dan imbalan yang berbeda dari segmen lainnya. A segment is a distinguishable component of Group that is engaged either in providing certain products business segment, or in providing products within a particular economic environment geographical segment, which is subject to risks and rewards that are different from those of other segments. Pendapatan, beban, hasil, aset dan liabilitas segmen termasuk item-item yang dapat diatribusikan langsung kepada suatu segmen serta hal-hal yang dapat dialokasikan dengan dasar yang sesuai kepada segmen tersebut. Segmen ditentukan sebelum saldo dan transaksi antar Entitas Anak, dieliminasi sebagai bagian dari proses konsolidasian. Segment revenue, expenses, results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis to that segment. They are determined before intra Subsidiaries balances and intra-Company, are eliminated as part of the consolidation process.Parts
» Pendirian Entitas Induk dan Informasi Umum Establishment and General Information
» Penawaran Umum Efek dan Obligasi Entitas Induk Public Offering of Shares and Bonds of The Company
» Penawaran Umum Efek dan Obligasi Entitas Induk lanjutan
» UMUM UMUM lanjutan UMUM lanjutan 2014
» UMUM lanjutan 2014 FR 9M14 Financial Reports
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Dewan Komisaris, Direksi dan Karyawan Board
» UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Dewan Komisaris, GENERAL continued
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Dividen Dividend Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan Transactions with Related Parties continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Persediaan Inventories KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Tanah yang Belum Dikembangkan Land Bank
» Penyertaan Saham pada Entitas Asosiasi Investment in Shares of Stock in Associated
» Properti Investasi Investment Properties
» Penurunan Nilai Aset Non-Keuangan lanjutan Impairment of Non-Financial Assets continued
» Sewa Leases KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Leases continued KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Beban Emisi Saham Stock Issuance Cost
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Perpajakan lanjutan Taxation continued
» Difference in Value of Restructuring Transaction with Entities under Common Control
» Selisih Nilai Transaksi Restrukturisasi dengan Entitas Sepengendali lanjutan
» Difference in Value of Restructuring Transaction with Imbalan Kerja Karyawan Employees’ Benefits
» Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
» Cadangan atas Penggantian Peralatan Operasi Reserve
» Cadangan atas Penggantian Perabotan dan Peralatan
» Reserve Replacement KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Utang Obligasi KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Kompensasi Berbasis Saham KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Informasi Segmen Segment Information
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN USE OF JUDGEMENTS, ESTIMATES AND
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» USE OF JUDGEMENTS, ESTIMATES AND
» PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENT
» INVESTASI JANGKA PENDEK lanjutan
» SHORT-TERM INVESTMENT continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan FR 9M14 Financial Reports
» TRADE RECEIVABLES continued FR 9M14 Financial Reports
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan FR 9M14 Financial Reports
» OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» PERSEDIAAN lanjutan FR 9M14 Financial Reports
» INVENTORIES continued FR 9M14 Financial Reports
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» DANA DALAM PEMBATASAN RESTRICTED FUNDS
» PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK AND ADVANCE FOR
» PENYERTAAN SAHAM FR 9M14 Financial Reports
» INVESTMENT IN SHARES OF STOCK AND ADVANCE FOR TANAH YANG BELUM DIKEMBANGKAN LAND BANK
» TANAH YANG BELUM DIKEMBANGKAN lanjutan LAND BANK continued
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAK BERWUJUD INTANGIBLE ASSETS
» ASET YANG DIKLASIFIKASIKAN SEBAGAI DIMILIKI UNTUK DIJUAL
» ASSETS CLASSIFIED AS HELD FOR SALE PT Samudra Asia Nasional
» ASET YANG DIKLASIFIKASIKAN SEBAGAI DIMILIKI UNTUK DIJUAL lanjutan
» ASSETS CLASSIFIED AS HELD FOR SALE continued
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PENDEK lanjutan
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PELANGGAN lanjutan ADVANCES FROM CUSTOMERS continued
» Prepaid taxes PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» Utang pajak PERPAJAKAN TAXATION
» Taxes payable PERPAJAKAN TAXATION
» Taksiran beban pajak penghasilan badan
» Provision for income tax expenses
» Rekonsiliasi pajak penghasilan badan
» Aset pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets PERPAJAKAN lanjutan TAXATION continued
» Surat Ketetapan Pajak Kurang Bayar
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PT Bank Bukopin Tbk. Bukopin PT Bank Bukopin Tbk. Bukopin
» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
» PT Bank Tabungan Negara Persero Tbk. BTN lanjutan
» PT Bank Syariah Bukopin lanjutan PT Bank Syariah Bukopin continued
» PT Bank Muamalat Indonesia Tbk. PT Bank Muamalat Indonesia Tbk.
» PT Bank Rakyat Indonesia Persero Tbk. BRI PT Bank Rakyat Indonesia Persero Tbk. BRI
» UTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES
» Equity-Linked Bonds Bakrieland Development Investment Pte Ltd. Tahun 2010 lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bonds Year 2010 continued
» UTANG PEMBELIAN ASET TETAP LIABILITY FOR PURCHASE OF FIXED ASSETS
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» WARAN WARRANT FR 9M14 Financial Reports
» SAHAM YANG DIPEROLEH KEMBALI lanjutan TREASURY STOCK continued
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» Beban Penjualan BEBAN USAHA OPERATING EXPENSES
» BEBAN BUNGA DAN KEUANGAN – BERSIH INTEREST EXPENSES AND FINANCIAL CHARGES -
» PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS
» IMBALAN KERJA KARYAWAN lanjutan EMPLOYEE BENEFITS continued
» Penghasilan dan piutang usaha Revenue and trade receivables
» Penghasilan dan piutang usaha lanjutan
» Revenue and trade receivables continued
» Piutang lain-lain TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Other receivables TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Piutang pihak berelasi Due from related parties
» Piutang pihak berelasi lanjutan
» Due from related parties continued
» Utang lain-lain TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Other payables TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Utang pihak berelasi TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Uang muka pelanggan TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Customer deposit TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Pendapatan ditangguhkan TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Deferred income TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Penghasilan SEGMEN USAHA SEGMENT INFORMATION
» Revenues 30 September 2014 SEGMEN USAHA SEGMENT INFORMATION
» Laba rugi usaha SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Income loss from operations 30 September 2014
» Jumlah Aset SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Total Assets 30 September 2014 SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT AGREEMENTS AND COMMITMENT
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENT continued
» Ekuitas - kepentingan non-pengendali
» Equity - non-controlling interest
» Jumlah laba rugi yang dapat diatribusikan kepada kepentingan non-pengendali
» Total income loss attributable to non- controlling interest
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL KELANGSUNGAN USAHA GRUP THE GROUP GOING CONCERN
» KELANGSUNGAN USAHA GRUP lanjutan THE GROUP GOING CONCERN continued
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