Liabilitas Imbalan Kerja lanjutan Employee Benefits Liabilities continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
r. Laba per Saham
r. Earnings per Share
Laba per saham dihitung berdasarkan rata-rata tertimbang jumlah saham yang beredar selama tahun yang bersangkutan. Earnings per share is computed based on the weighted average number of issued and fully paid shares during the year. Perusahaan tidak mempunyai efek berpotensi saham biasa yang bersifat dilutif pada tanggal 30 Juni 2015 dan 2014, dan oleh karenanya, laba per saham dilusian tidak dihitung dan disajikan pada laporan laba rugi komprehensif konsolidasian. The Company has no outstanding dilutive potential ordinary shares as of June 30, 2015 and 2014, and accordingly, no diluted earnings per share is calculated and presented in the consolidated statements of comprehensive income. s. Informasi Segmen s. Segment Information Kelompok Usaha mengklasifikasikan informasi segmen primer segmen bisnis berdasarkan 3 tiga area bisnis utama sebagai berikut: The Group classifies its primary segment business segment information into 3 three main business areas as follows: • Media, mencakup stasiun televisi Free-to- Air “FTA” yang terdiri dari 3 tiga stasiun televisi yaitu PT Indosiar Visual Mandiri “IVM”, PT Surya Citra Televisi “SCTV” dan PT Omni Intivision “O’Channel”. Beserta, perusahaan produksi film, video serta megaportal website yaitu PT Screenplay Produksi ”SP”, PT Animasi Kartun Indonesia “AKI” dan PT Kreatif Media Karya “KMK”, serta periklanan luar ruangan yaitu Plan B Media Co. Ltd. “Plan B”. Sejak tanggal 22 Januari 2015, Plan B tidak termasuk dalam segmen media. • Media, representing Free-to-Air “FTA” of television broadcasting under the 3 three television channels, PT Indosiar Visual Mandiri “IVM”, PT Surya Citra Televisi “SCTV” and PT Omni Intivision “O’Channel”, film, video production and megaportal website company under PT Screenplay Produksi “SP”, PT Animasi Kartun Indonesia “AKI” and PT Kreatif Media Karya “KMK”, and outdoor media advertising under Plan B Media Co. Ltd. “Plan B”. Since January 22, 2015, Plan B is no longer in media segment. • Solusi, yang mencakup suatu jangkauan luas atas solusi dan jasa infrastruktur yang meliputi telekomunikasi dan solusi jaringan, solusi perangkat lunak untuk perbankan dan solusi perangkat keras, solusi dan jasa Very Small Aperture Terminal “VSAT” yang terintegrasi, dan solusi telekomunikasi distribusi retail. • Solutions, representing a wide range of infrastructure solutions and services that include telecommunications and networking solutions, banking software and hardware solutions, integrated Very Small Aperture Terminal “VSAT” solutions and telecommunication’s retail distribution solutions. • Lain-lain, mencakup konektivitas termasuk pengadaan jasa internet, jasa siaran televisi berlangganan TV DVBT dan jasa wireless broadband serta bisnis-bisnis lain. • Others, representing connectivity including internet service provision, DVBT pay TV service and wireless broadband service and other businesses. The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 522. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» emtek fs 2015 q2 30 june 2015 unaudited
» Pendirian Perusahaan Establishment of the Company
» Penawaran Umum Saham Perusahaan Public Offering of the Company’s Shares
» Penawaran Umum Saham Perusahaan lanjutan
» Public Offering of the Company’s Shares continued Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit Committee
» Penyelesaian Laporan Keuangan Konsolidasian
» Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with Related Parties continued Persediaan Inventories
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai Aset Non-keuangan lanjutan
» Impairment of Non-financial Assets continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign Currency Transactions and
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency Transactions and Balances continued Pajak Penghasilan Income Tax
» Liabilitas Imbalan Kerja lanjutan Employee Benefits Liabilities continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share Informasi Segmen Segment Information
» Informasi Segmen lanjutan Segment Information continued Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued i Aset Keuangan lanjutan
» Instrumen Keuangan lanjutan Financial Instruments continued ii Liabilitas Keuangan
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar Akuntansi yang telah Disahkan namun belum berlaku Efektif lanjutan
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER CURRENT FINANCIAL ASSETS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENT IN ASSOCIATED COMPANIES
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN ASET TAKBERWUJUD
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT emtek fs 2015 q2 30 june 2015 unaudited
» INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued
» PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI PADA ENTITAS ANAK
» NON-CONTROLLING INTERESTS IN SUBSIDIARIES
» MODAL SAHAM SHARE CAPITAL TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS
» SALDO LABA RETAINED EARNINGS PENDAPATAN REVENUES
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued
» Sifat Hubungan dengan Pihak Berelasi
» PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
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