Investment Properties SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
o. Transaksi dan Saldo dalam Mata Uang Asing
lanjutan o. Foreign Currency Transactions and Balances continued Pada tanggal 31 Desember 2010 dan 2009, kurs tengah Bank Indonesia yang digunakan adalah sebagai berikut: As of December 31, 2010 and 2009, the Bank Indonesia middle rates used are as follows: 2010 2009 angka penuh angka penuh Mata uang full amount full amount Currencies AS1 8.991,00 9.400,00 US1 SGD1 6.980,61 6.698,52 SGD1 AUD1 9.142,51 8.431,81 AUD1 EURO1 11.955,79 13.509,69 EUR1 GBP1 13.893,80 15.114,27 GBP1 MYR1 2.915,85 2.747,14 MYR1 p. Pajak Penghasilan p. Income Tax Beban pajak tahun berjalan dihitung berdasarkan taksiran penghasilan kena pajak tahun berjalan. Aset dan kewajiban pajak tangguhan diakui atas beda temporer antara dasar komersial dan pajak atas aset dan kewajiban pada setiap tanggal pelaporan. Manfaat pajak masa mendatang, seperti rugi fiskal yang dapat dikompensasi, diakui apabila kemungkinan besar jumlah manfaat pajak pada masa mendatang tersebut dapat direalisasikan. Current tax expense is provided based on the estimated taxable income for the current year. Deferred tax assets and liabilities are recognized for temporary differences between the financial and the tax bases of assets and liabilities at each reporting date. Future tax benefits, such as the carry-forward of unused tax losses, are also recognized to the extent that realization of such benefits is probable. Pajak tangguhan dihitung dengan menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada tanggal neraca. Perubahan nilai tercatat aset dan kewajiban pajak tangguhan yang disebabkan oleh perubahan tarif pajak dibebankan pada tahun berjalan. Aset dan kewajiban pajak tangguhan dari masing-masing entitas disajikan dalam jumlah bersih pada neraca konsolidasi. Deferred tax is calculated at the tax rates that are expected to have been enacted or substantively enacted at the balance sheet date. Changes in carrying amount of deferred tax assets and liabilities, due to a change in tax rates is charged to current year operations. The deferred tax assets and liabilities of each entity are presented as net amounts in the consolidated balance sheets. Perubahan terhadap kewajiban perpajakan dicatat pada saat hasil ketetapan diterima atau apabila Perusahaan dan Anak Perusahaan mengajukan keberatan, pada saat keputusan atas keberatan tersebut ditentukan. Amendment to tax obligations is recorded when an assessment is received or, if appealed by the Company and Subsidiaries, when the result of the appeal is determined.Parts
» financial report as per 31 december 2010 audited
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum U M U M lanjutan GENERAL continued
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas dan Investasi Jangka Pendek
» Cash and Cash Equivalents and Short- Term Investments
» Investasi pada Perusahaan Asosiasi Investment in Associated Companies
» Cadangan Penurunan Nilai Allowance for Impairment
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid expenses
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti Investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Properties SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Emisi Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Shares Issuance Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Perangkat Lunak Software Costs
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Pajak Penghasilan Income Tax
» Kewajiban Diestimasi atas Kesejahteraan Karyawan
» Estimated Liability for Employees’ Benefits
» Kompensasi Berbasis Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stock Based Compensation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba Per Saham LPS Earnings Per Share EPS
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Hutang Obligasi Bonds Payable Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Penggunaan Estimasi Use of Estimates
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» 2009. financial report as per 31 december 2010 audited
» PERSEDIAAN INVENTORIES financial report as per 31 december 2010 audited
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES financial report as per 31 december 2010 audited
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI PADA PERUSAHAAN ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATED COMPANIES continued
» GOODWILL GOODWILL financial report as per 31 december 2010 audited
» GOODWILL lanjutan GOODWILL continued
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT financial report as per 31 december 2010 audited
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES financial report as per 31 december 2010 audited
» PERPAJAKAN TAXATION financial report as per 31 december 2010 audited
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG OBLIGASI BONDS PAYABLE
» HUTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» KEWAJIBAN DIESTIMASI financial report as per 31 december 2010 audited
» ESTIMATED LIABILITY FOR EMPLOYEES’ BENEFITS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» HAK MINORITAS PADA ANAK PERUSAHAAN MINORITY INTERESTS IN SUBSIDIARIES
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI DIFFERENCE IN
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» DIFFERENCE IN financial report as per 31 december 2010 audited
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN lanjutan
» DIFFERENCE ARISING financial report as per 31 december 2010 audited
» Asset Holder PCC No. 2 Ltd Re Ashmore Asian Recovery Fund “ARF” lanjutan
» Asset Holder PCC No. 2 Ltd Re Ashmore Asian Recovery Fund “ARF” continued
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”, Ashmore
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”,
» SALDO LABA RETAINED EARNINGS PENDAPATAN REVENUES
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Waran Karyawan Perdana 18,75 juta waran Initial Employee Warrants 18.75 million
» Waran Karyawan Kedua 56,25 juta waran Second Employee Warrants 56.25 million
» Waran Karyawan Kedua 56,25 juta waran lanjutan
» Second Employee Warrants 56.25 million warrants continued
» OPSI KEPEMILIKAN SAHAM OLEH KARYAWAN lanjutan
» Saldo dan Transaksi Hubungan Istimewa Balances and Transactions with Related
» SIFAT HUBUNGAN, SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» Nationwide policy agreement PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» Satellite lease agreement continued
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» TUJUAN DAN financial report as per 31 december 2010 audited
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENT
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT PERNYATAAN STANDAR NEW AND
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