Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
i. Aset Tetap lanjutan
i. Fixed Assets continued
Jumlah tercatat aset tetap dihentikan pengakuannya pada saat dilepaskan atau saat tidak ada manfaat ekonomis masa depan yang diharapkan dari penggunaan atau pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan aset dihitung sebagai perbedaan antara jumlah bersih hasil pelepasan dan jumlah tercatat dari aset dimasukkan dalam laporan laba rugi konsolidasi pada tahun aset tersebut dihentikan pengakuannya. An item of fixed assets is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset calculated as the difference between the net disposal proceeds and the carrying amount of the asset is included in consolidated statement of income in the year the asset is derecognized. Pada setiap akhir tahun buku, nilai residu, umur manfaat dan metode penyusutan ditelaah, dan jika sesuai dengan keadaan, disesuaikan secara prospektif. The asset’s residual values, useful lives and methods of depreciation are reviewed, and adjusted prospectively if appropriate, at each financial year end. Aset dalam penyelesaian dinyatakan sebesar biaya perolehan dan disajikan sebagai bagian dari aset tetap. Akumulasi biaya perolehan akan direklasifikasi ke akun aset tetap yang bersangkutan pada saat aset yang bersangkutan telah selesai dikerjakan dan siap untuk digunakan. Construction in progress is stated at cost and presented as part of the fixed asset. The accumulated costs will be reclassified to the appropriate fixed assets account when construction is substantially completed and the asset is ready for its intended use. Biaya yang dikeluarkan sehubungan dengan perolehan atau perpanjangan izin atas tanah ditangguhkan dan disajikan sebagai biaya ditangguhkan dalam akun “Aset Lain-lain” pada neraca konsolidasi dan diamortisasi sepanjang periode hak atas tanah atau umur ekonomis tanah, mana yang lebih pendek. Costs incurred in the acquisition or renewal of landrights are deferred and presented as part of “Other Assets” account in the consolidated balance sheets and amortized during the period of the rights or their economic lives, whichever period is shorter. Perusahaan dan Anak Perusahaan melakukan penelaahan untuk menentukan adanya indikasi peristiwa atau perubahan kondisi yang mengindikasikan penurunan nilai aset pada setiap tanggal pelaporan. Apabila kondisi tersebut terjadi, Perusahaan dan Anak Perusahaan diharuskan untuk menentukan taksiran jumlah yang dapat diperoleh kembali recoverable amount atas semua asetnya dan mengakuinya sebagai kerugian dalam laporan laba rugi konsolidasi tahun berjalan. The Company and Subsidiaries perform evaluations to determine whether there is any indication of events or changes in circumstances that may indicate assets impairment at each reporting date. If any such indication exists, the Company and Subsidiaries are required to determine the estimated recoverable amount of the asset and recognize the impairment in asset value as a loss in the consolidated statements of income of the current year. are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang berakhir pada tanggal-tanggal 31 Desember 2010 dan 2009 Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2010 and 2009 Expressed In Thousands of Rupiah Unless Otherwise Stated 272. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
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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