PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
4. PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
ANAK DAN UNIT USAHA lanjutan 4. ESTABLISHMENT, ACQUISITION AND DIVESTMENT OF SUBSIDIARIES AND BUSINESS UNIT continued d. Berdasarkan Surat Keputusan No. AHU13343.AH.01.01 tanggal 13 Maret 2012 yang telah disahkan oleh Menteri Kehakiman Republik Indonesia, Entitas Induk melalui BNS memiliki 800 lembar saham PT Bakrie Batavia Krisma B2K, sehingga Entitas Anak menguasai 80 kepemilikan saham pada B2K. d. Based on Decision Letter No. AHU13343.AH.01.01 dated March 13, 2012 which was approved by Minister of Justice of the Republic of Indonesia, the Company through BNS has owned 800 shares of PT Bakrie Batavia Krisma B2K or 80 ownership in B2K. e. Berdasarkan Perjanjian Jual Beli Saham yang telah diaktakan dengan Akta Notaris Humberg Lie, S.H., S.E., MKn., No. 266 tanggal 27 Desember 2012, Entitas Induk setuju untuk mengalihkan kepemilikan sebanyak 100.000 lembar saham kepemilikan 50 atau sebesar Rp 923 juta di PT Lido Nirwana Parahyangan kepada PT Zulam Alinda Sejahtera. Laba atas divestasi tersebut adalah sebesar Rp 5,61 miliar disajikan sebagai bagian dari akun “Laba Rugi Atas Penjualan Investasi Saham Entitas Anak Dan Entitas Asosiasi” dalam laporan laba rugi komprehensif konsolidasian. e. Based on Share Purchase Agreement which was notarized by Notarial Deed No. 266 of Humberg Lie, S.H., S.E., MKn., dated December 27, 2012, the Company agreed to transfer 100,000 shares ownership 50 ownership of PT Lido Nirwana Parahyangan or amounted to Rp 923 million to PT Zulam Alinda Sejahtera. Gain on divestment amounted to Rp 5.61 billion was presented as part of “Gain Loss On Sales Of Investments In Subsidiaries And Associated Company” in the consolidated statements of comprehensive income. f. Berdasarkan Akta Pernyataan Keputusan Para Pemegang Saham Sebagai Pengganti Rapat Umum Pemegang Saham Luar Biasa No. 39 tanggal 22 November 2012 yang dibuat oleh Notaris Efran Yuniarto, S.H., M.Kn., telah disetujui pengalihan 52.130 lembar saham PT Dutaperkasa Unggullestari DPUL milik GAP kepada Iwan Budianto dengan nilai pengalihan sebesar Rp 80 miliar. Laba atas divestasi tersebut adalah sebesar Rp 6,34 miliar disajikan sebagai bagian dari akun “Laba Rugi Atas Penjualan Investasi Saham Entitas Anak Dan Entitas Asosiasi” dalam laporan laba rugi komprehensif konsolidasian lihat Catatan 8. f. Based on the Deed of Statement of Meeting of Extraordinary Shareholders’ General Meeting No. 39 of Efran Yuniarto, S.H., M.Kn., dated November 22, 2012, the transfer of 52,130 shares of PT Dutaperkasa Unggullestari DPUL owned by GAP, has been approved by shareholders’ to Iwan Budianto with transfer amount of Rp 80 billion. Gain on divestment amounted to Rp 6.34 billion was presented as part of “Gain Loss On Sales Of Investments In Subsidiaries And Associated Company” in the consolidated statements of comprehensive income see Note 8. g. Berdasarkan keputusan direktur satu-satunya dari Sugilite Company Ltd. tanggal 20 Juni 2012, Anchorman Limited sebagai pemegang saham telah menyetujui Sugilite Company Ltd. untuk menerbitkan 999 lembar saham baru yang diambil oleh GAP, Entitas Anak lihat Catatan 10. g. Based on written resolution of Sole Director of Sugilite Company Ltd. dated June 20, 2012, the Anchorman Limited as the shareholder has agreed to issued 999 new shares of Sugilite Company Ltd. that has been taken by GAP, a Subsidiary see Note 10. h. Berdasarkan Pernyataan Keputusan Pemegang Saham Di Luar Rapat PT Berkah Puhu Lestari BPL, Entitas Anak, sebagaimana telah diaktakan oleh Akta Notaris Firdhonal, S.H., No. 91 tanggal 24 Oktober 2012, pemegang saham telah menyetujui pengalihan 16.999 lembar saham BPL milik BNS kepada PT Batasa Capital dengan nilai pengalihan sebesar Rp 16,99 miliar. h. Based on the Shareholder’s Circular Resolution of PT Berkah Puhu Lestari BPL, a Subsidiary, which was notarized by Notarial Deed No. 91 of Firdhonal, S.H., dated October 24, 2012, the shareholders has approved the transfer of 16,999 shares of BPL owned by BNS, a Subsidiary, to PT Batasa Capital with transfer amount of Rp 16.99 billion. i. Berdasarkan Pernyataan Keputusan Pemegang Saham Diluar Rapat PT Bali Nirwana Resort BNR, Entitas Anak, sebagaimana telah diaktakan oleh Akta Notaris Firdhonal, S.H., No. 41 tanggal 30 Juni 2012, pemegang saham telah menyetujui pengalihan 120.422.102 lembar saham Seri B BNR milik E-Crisps Trading Limited kepada Sugilite Company Limited, Entitas Anak. i. Based on the Shareholder’s Circular Resolution of PT Bali Nirwana Resort BNR, a Subsidiary, which was notarized by Notarial Deed No. 41 of Firdhonal, S.H., dated June 30, 2012, the shareholders has approved the transfer of 120,422,102 B Seri shares of BNR owned by E- Crisps Trading Limited to Sugilite Company Limited, a Subsidiary. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 614. PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
Parts
» Laporan Keuangan Triwulan III per 30 September 2013 PT Bakrieland Development Tbk
» Pendirian Entitas Induk dan Informasi Umum Establishment and General Information
» Penawaran Umum Efek dan Obligasi Entitas Induk Public Offering of Shares and Bonds of The Company
» Penawaran Umum Efek dan Obligasi Entitas Induk lanjutan
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Dewan Komisaris, Direksi dan Karyawan Board
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian Prinsip - prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Dividen Dividend KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Transaksi dengan Pihak - pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak - pihak Berelasi lanjutan
» Transactions with Related Parties continued Sejak Tanggal 1 Januari 2011 lanjutan
» Biaya Dibayar di Muka Prepaid Expenses
» Transaksi dan Saldo Dalam Mata Uang Asing Foreign Currency Transactions and Balances
» Aset dan Liabilitas Keuangan Financial Assets and Liabilities
» Aset Keuangan Financial Assets and Financial Liabilities continued
» Aset Keuangan KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Financial Assets and Financial Liabilities continued Persediaan Inventories
» Persediaan lanjutan Inventories continued
» Tanah yang Belum Dikembangkan Land Bank
» Penyertaan Saham pada Entitas Asosiasi Investment in Shares of Stock in Associated
» Penyertaan Saham KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Properti Investasi lanjutan Investment Properties continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban lanjutan Revenue and Expense Recognition continued
» Perpajakan lanjutan Taxation continued
» Difference in Value of Restructuring Transaction with Entities under Common Control
» Selisih Nilai Transaksi Restrukturisasi dengan Entitas Sepengendali lanjutan
» Difference in Value of Restructuring Transaction with Imbalan Kerja Karyawan Employees’ Benefits
» Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
» Cadangan atas Penggantian Peralatan Operasi Reserve
» Cadangan atas Penggantian Perabotan dan Peralatan
» Reserve Replacement KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Utang Obligasi KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Informasi Segmen Segment Information Laba Per Saham Earnings Per Share
» Laba Per Saham lanjutan Earnings Per Share continued
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» CASH AND CASH EQUIVALENTS continued INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENT
» INVESTASI JANGKA PENDEK lanjutan
» PIUTANG USAHA TRADE RECEIVABLES
» TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND PREPAID EXPENSES continued DANA DALAM PEMBATASAN RESTRICTED FUNDS
» DANA DALAM PEMBATASAN lanjutan RESTRICTED FUNDS continued
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI INVESTMENT
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI lanjutan INVESTMENT IN
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI lanjutan
» INVESTMENT IN Laporan Keuangan Triwulan III per 30 September 2013 PT Bakrieland Development Tbk
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» HAK PENGUSAHAAN JALAN TOL TOLL ROAD
» FIXED ASSETS continued 30 September 2013
» ASET TAKBERWUJUD INTANGIBLE ASSETS OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
» OPERASI YANG DIHENTIKAN lanjutan DISCONTINUED OPERATIONS continued
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PENDEK
» SHORT-TERM BANK AND FINANCIAL INSTITUTION LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG LAIN-LAIN OTHER PAYABLES
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» UANG MUKA PELANGGAN lanjutan ADVANCES FROM CUSTOMERS continued
» PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN TAXATION
» Taxes payable PERPAJAKAN TAXATION
» Taksiran beban manfaat pajak penghasilan
» Rekonsiliasi pajak penghasilan badan
» Aset liabilitas pajak tangguhan
» Deferred tax asset liabilities Administration and changes in tax regulation
» Administrasi dan perubahan peraturan
» Surat Ketetapan Pajak Kurang Bayar
» Underpayment Tax Assessment Letter PT Graha Andrasentra Propertindo GAP
» PT Bank Bukopin Tbk. Bukopin PT Bank Bukopin Tbk. Bukopin
» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
» PT Bank Tabungan Negara Persero Tbk. BTN lanjutan
» PT Bank Tabungan Negara Persero Tbk. BTN continued
» PT Bank Mutiara Tbk. Mutiara PT Bank Mutiara Tbk. Mutiara
» PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk. BJB
» PT Bank CIMB Niaga Tbk. CIMB Niaga PT Bank CIMB Niaga Tbk. CIMB Niaga
» PT Bank Syariah Bukopin PT Bank Syariah Bukopin
» PT Bank Syariah Mandiri Tbk. PT Bank Syariah Mandiri Tbk.
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. dan PT Bank Himpunan Saudara
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. and PT Bank Himpunan Saudara
» Raiffeisien Bank International AG, Labuan Branch Raiffeisien Bank International AG, Labuan
» PT Bank Muamalat Tbk. PT Bank Muamalat Tbk.
» UTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES UTANG OBLIGASI BONDS PAYABLE
» Equity-Linked Bonds Bakrieland Development Investment Pte Ltd. Tahun 2010 lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bonds Year 2010 continued
» Obligasi I Bakrieland Development Tahun 2008 Bakrieland Development bonds I Year 2008
» Obligasi I Bakrieland Development Tahun 2008 lanjutan
» UTANG PEMBELIAN ASET TETAP LOAN OF PURCHASE OF FIXED ASSETS
» UTANG PEMBELIAN ASET TETAP lanjutan LOAN OF PURCHASE OF FIXED ASSETS MODAL SAHAM CAPITAL STOCK
» MODAL SAHAM lanjutan CAPITAL STOCK continued WARAN WARRANT
» WARAN lanjutan WARRANT continued
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» Beban Penjualan BEBAN USAHA OPERATING EXPENSES
» PENGHASILAN BEBAN BUNGA DAN KEUANGAN INTEREST INCOME EXPENSES AND FINANCIAL
» PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES IMBALAN KERJA KARYAWAN EMPLOYEES’ BENEFITS
» RESTRUKTURISASI UTANG DEBT RESTRUCTURING
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» Penghasilan dan piutang usaha
» Revenue and trade receivables
» Piutang lain-lain TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Other receivables Piutang pihak berelasi Due from related parties
» Piutang pihak berelasi lanjutan
» Due from related parties continued
» Utang usaha TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Trade payables TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Utang lain-lain TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Other payables Utang pihak berelasi Due to related parties
» Utang pihak berelasi lanjutan
» Due to related parties continued
» Uang muka pelanggan TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Customer deposit TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Pendapatan ditangguhkan TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» SEGMEN USAHA SEGMENT INFORMATION
» Penghasilan SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Revenues 30 September 2013 SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Laba rugi usaha SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Income loss from operations 30 September 2013 Jumlah Aset Total Assets 30 September 2013
» Jumlah Aset lanjutan SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Total Assets continued 30 September 2013
» PERJANJIAN – PERJANJIAN DAN KOMITMEN PENTING lanjutan
» Ekuitas - kepentingan non-pengendali
» Equity - non-controlling interest
» Jumlah laba yang dapat diatribusikan kepada
» DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION WITH ENTITIES UNDER COMMON
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA GRUP lanjutan
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