Instrumen Keuangan lanjutan Financial Instruments continued Aset Keuangan lanjutan Financial Assets continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
o. Instrumen Keuangan lanjutan o. Financial Instruments continuedi. Aset Keuangan lanjutan
i. Financial Assets continued
Pengukuran setelah pengakuan awal lanjutan Subsequent measurement continued · Pinjaman yang diberikan dan piutang lanjutan · Loans and receivables continued Kas dan setara kas, piutang usaha dan piutang lain-lain, aset tidak lancar lain-lain Perusahaan dan Entitas Anak termasuk dalam kategori ini. The Company and Subsidiaries’ cash and cash equivalents, trade and other receivables, non-current assets - other are included in this category. ii. Liabilitas Keuangan ii. Financial Liabilities Pengakuan awal Initial recognition Liabilitas keuangan dalam ruang lingkup PSAK No. 55R diklasifikasikan sebagai liabilitas keuangan yang diukur pada nilai wajar melalui laporan laba rugi, utang dan pinjaman, atau derivatif yang telah ditetapkan sebagai instrumen lindung nilai yang efektif, mana yang lebih sesuai. Perusahaan dan Entitas Anak menentukan klasifikasi liabilitas keuangan pada saat pengakuan awal. Financial liabilities within the scope of SFAS No. 55R are classified as financial liabilities at fair value through profit or loss, loans and borrowings, or derivatives designated as hedging instruments in an effective hedge, as appropriate. The Company and Subsidiaries determine the classification of their financial liabilities at initial recognition. Liabilitas keuangan pada awalnya diukur pada nilai wajar dan, dalam hal utang dan pinjaman, termasuk biaya transaksi yang dapat diatribusikan secara langsung. Financial liabilities are recognized initially at fair value and, in the case of loans and borrowings, inclusive of directly attributable transaction costs. Liabilitas keuangan Perusahaan dan Entitas Anak mencakup utang bank jangka pendek, utang usaha dan utang lain-lain, beban yang masih harus dibayar, utang jangka panjang. The Company and Subsidiaries’ financial liabilities include short term bank loans, trade and others payable, accrued expenses, long-term debts. Liabilitas keuangan Perusahaan dan Entitas Anak seluruhnya diklasifikasikan sebagai utang dan pinjaman. All of the Company and Subsidiaries’ financial liabilities classified as loans and borrowings. Pengukuran setelah pengakuan awal Subsequent Measurement Setelah pengakuan awal, utang dan pinjaman yang dikenakan bunga selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode SBE. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the EIR method. 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 342. 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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