Penjabaran Mata Uang Asing
d. Transaksi dengan Pihak Berelasi
d. Transactions with Related Parties
Pihak berelasi adalah orang atau entitas yang terkait dengan Perusahaan: A related party is a person or entity that is related to the Company: 1 Orang atau anggota keluarga terdekat mempunyai relasi dengan Perusahaan jika orang tersebut: 1 A person or a close member of that persons family is related to the Company if that person: a memiliki pengendalian atau pengendalian bersama atas Perusahaan; a has control or joint control over the Company; b memiliki pengaruh signifikan atas Perusahaan; atau b has significant influence over the Company; or c personil manajemen kunci Perusahaan atau entitas induk Perusahaan. c is a member of the key management personnel of the reporting entity or of a parent of the Company. 2 Suatu entitas berelasi dengan Perusahaan jika memenuhi salah satu hal berikut: 2 An entity is related to the Company if any of the following conditions applies: a entitas dan Perusahaan adalah anggota dari kelompok usaha yang sama; a the entity and the Company are members of the same business group; b satu entitas adalah entitas asosiasi atau ventura bersama dari entitas lain atau entitas asosiasi atau ventura bersama yang merupakan anggota suatu kelompok usaha, yang mana entitas lain tersebut adalah anggotanya; b one entity is an associate or joint venture of the other entity or an associate or joint venture of a member of a Group of which the other entity is a member; c kedua entitas tersebut adalah ventura bersama dari pihak ketiga yang sama; c both entities are joint ventures of the same third party; d satu entitas adalah ventura bersama dari entitas ketiga dan entitas yang lain adalah entitas asosiasi dari entitas ketiga; d one entity is a joint venture of a third entity and the other entity is an associate of the third entity; e entitas tersebut adalah suatu program imbalan pascakerja untuk imbalan kerja dari Perusahaan atau entitas yang terkait dengan Perusahaan. Jika Perusahaan adalah entitas yang menyelenggarakan program tersebut, maka entitas sponsor juga berelasi dengan Perusahaan; e the entity is a post-employment defined benefit plan for the benefit of employees of either the Company or an entity related to the Company. If the Company is itself such a plan, the sponsoring employers are also related to the Company;Parts
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» Pajak Penghasilan Income Tax
» Sewa Operasi Operating Leases
» Rugi Per Saham Dasar Basic Loss Per Share
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» Sifat Dan Transaksi Hubungan Berelasi Nature of Relationship and Transactions With
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» Pengungkapan Tambahan Laporan Arus Kas Konsolidasian
» Supplemental Disclosures for Consolidated Statements Of Cash Flows
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