Kombinasi Bisnis lanjutan Business Combination continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Kombinasi Bisnis lanjutan c. Business Combination continued · imbalan kontinjensi diakui jika, dan hanya jika, Perusahaan dan Entitas Anak mempunyai liabilitas saat ini, yaitu kemungkinan besar atas arus ekonomis keluar, yang dapat secara memadai diestimasi. Penyesuaian setelah tanggal akuisisi terhadap imbalan kontinjensi diakui sebagai bagian dari goodwill. · contingent consideration was recognized if, and only if, the Company and Subsidiaries had a present obligation, the economic outflow was more likely than not and a reliable estimate was determinable. Subsequent adjustments to the contingent consideration were recognized as part of goodwill. d. Setara Kas d. Cash Equivalents Untuk tujuan laporan posisi keuangan konsolidasian, kas dan setara kas merupakan kas dan bank, deposito on call dan deposito berjangka dengan jangka waktu tiga bulan atau kurang sejak tanggal penempatan dan tidak digunakan sebagai jaminan. For the purpose of the consolidated statements of financial position, cash and cash equivalents are cash on hand and in banks, deposits on call and time deposits with maturities of three months or less at the time of placement and not pledged as collateral. Untuk tujuan laporan arus kas konsolidasian, kas dan setara kas terdiri dari kas dan bank, deposito on call, deposito berjangka dikurangi dengan pinjaman cerukan. For the purpose of the consolidated statements of cash flows, cash and cash equivalents comprise of cash on hand and in banks, deposits on call and time deposits net of overdraft loans. e. Transaksi dengan Pihak-pihak Berelasi e. Transactions with Related Parties Efektif tanggal 1 Januari 2011, Perusahaan dan Entitas Anak menerapkan PSAK No. 7 Revisi 2010, “Pengungkapan Pihak-pihak Berelasi”. PSAK revisi ini mensyaratkan pengungkapan hubungan, transaksi dan saldo pihak-pihak berelasi, termasuk komitmen, dalam laporan keuangan konsolidasian dan laporan keuangan tersendiri entitas induk, dan juga diterapkan terhadap laporan keuangan secara individual. Penerapan PSAK yang direvisi tersebut memberikan pengaruh terhadap pengungkapan terkait dalam laporan keuangan konsolidasian. Effective January 1, 2011, the Company and Subsidiaries applied SFAS No. 7 Revised 2010, “Related Party Disclosures”. The revised SFAS requires disclosure of related party relationships, transactions and outstanding balances, including commitments, in the consolidated and stand-alone financial statements of a parent, and also applies to individual financial statements. The adoption of the said revised SFAS has impact on the related disclosures in the consolidated financial statements. Seluruh sifat dan transaksi signifikan dengan pihak-pihak berelasi diungkapkan dalam Catatan 30. All nature and significant transactions with related parties are disclosed in Note 30. are in Indonesian language. PT CHAROEN POKPHAND INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 and January 1, 2010December 31, 2009 Expressed in Millions of Rupiah, Unless Otherwise Stated 212. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» LAPORAN KEUANGAN 31 DESEMBER 2011
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Transaksi Permodalan Perusahaan Movements of the Company’s Shares
» Transaksi Permodalan UMUM lanjutan GENERAL continued
» Movements of the Company’s Shares continued
» Karyawan, Direksi, Komisaris dan Komite Audit
» Employees, Directors, Commissioners and Audit Committee
» Karyawan, Direksi, Komisaris dan Komite Audit lanjutan
» Employees, Directors, Commissioners and Audit Committee continued
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Basis of Presentation of Consolidated Financial Statements
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar Penyajian Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combination continued
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Ayam Pembibit Turunan Breeding Flocks
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Property, Plant and Equipment
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, Plant and Equipment continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non Keuangan
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Instrumen Keuangan lanjutan Financial Instruments continued Aset Keuangan Financial Assets
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Biaya perolehan diamortisasi dari
» Amortized cost of financial instruments
» Financial Instruments continued vi.
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Modal Saham yang Diperoleh Kembali
» Treasury Stock SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen Segment Information
» Informasi Segmen lanjutan Segment Information continued
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan Provision continued
» Penerapan Standar Akuntansi Revisi dan Interpretasi Lainnya
» Adoption of Other Revised Accounting Standards and Interpretations
» SUMBER ESTIMASI KETIDAK PASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI LAPORAN KEUANGAN 31 DESEMBER 2011
» SOURCE OF LAPORAN KEUANGAN 31 DESEMBER 2011
» AKUISISI ACQUISITION LAPORAN KEUANGAN 31 DESEMBER 2011
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA ACCOUNTS RECEIVABLE – TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2011
» PERSEDIAAN lanjutan INVENTORIES continued
» AYAM PEMBIBIT TURUNAN lanjutan BREEDING FLOCKS continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TETAP lanjutan PROPERTY, TAGIHAN PAJAK CLAIMS FOR TAX REFUND
» TAGIHAN PAJAK lanjutan CLAIMS FOR TAX REFUND continued
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA ACCOUNTS PAYABLE – TRADE
» UTANG USAHA lanjutan ACCOUNTS PAYABLE - TRADE continued
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» KEPENTINGAN NONPENGENDALI NONCONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID - IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAIN OTHER OPERATING INCOME
» BEBAN OPERASI LAIN OTHER OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BIAYA KEUANGAN FINANCE COSTS PAJAK PENGHASILAN INCOME TAX
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» EMPLOYEE BENEFIT LIABILITIES continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE TRANSAKSI BERELASI RELATED PARTY TRANSACTIONS
» TRANSAKSI BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» Perjanjian Lisensi License Agreements
» License Agreements continued PERJANJIAN IKATAN
» Perjanjian Fasilitas Pinjaman Loan Facility Agreements
» Loan Facility Agreements continued
» INFORMASI SEGMEN SEGMENT INFORMATION INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» Risk Management continued TUJUAN DAN
» Risk Management continued Risiko Pasar
» Risk Management continued Risiko Suku Bunga
» Manajemen Modal Capital Management
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» ASSETS AND LAPORAN KEUANGAN 31 DESEMBER 2011
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» REKLASIFIKASI AKUN RECLASIFICATION OF ACCOUNTS
» TAMBAHAN INFORMASI ARUS KAS SUPLEMENTARY CASH FLOWS INFORMATION
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