PT. BHAKTI INVESTAMA Tbk DAN ANAK PERUSAHAAN PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2010 DAN 2009 SERTA UNTUK TAHUN-
DECEMBER 31, 2010 AND 2009 AND TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
FOR THE YEARS THEN ENDED Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan
Figures in tables are stated in millions of Rupiah - Continued
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v. Pengakuan Pendapatan dan Beban
Pendapatan diakui sebagai berikut:
v. Revenues and Expenses Recognition
Revenues are recognized as follows: 1 Pendapatan iklan diakui pada saat iklan
ditayangkan. Jasa penyiaran program diakui pada saat dihasilkan selama
periode pemberian jasa. Penerimaan dimuka untuk jasa yang belum diberikan
ditangguhkan dan dilaporkan di neraca sebagai
pendapatan belum
diakui. Penjualan program diakui pada saat
program diserahkan dan hak telah beralih kepada
pelanggan. Pendapatan
manajemen artis, penggunaan studio dan jasa layanan pesan singkat diakui pada
saat jasa diberikan kepada pelanggan. Uang muka diterima atas iklan dan
penggunaan
studio dicatat
sebagai pendapatan diterima dimuka. Pendapatan
dari penjualan koran diakui pada saat koran dikirim.
1 Revenue from
advertisement is
recognized when the advertisement is aired. Program retransmission services
are recognized as earned over the period
the service
are provided.
Advances received for undelivered services are deferred and recorded as
unearned revenues. Sale of program is recognized when the program is
delivered and title has passed to the customer.
Revenue from
artists’ management,
studio and
short- messaging services is recognized when
the services have been rendered. Advance received from advertisement
and studio rental is recorded as unearned revenue. Revenue from sale of
daily newspapers is recognized when daily newspapers are delivered.
2 Pendapatan dari jasa media pendukung dan infrastruktur diakui sebagai berikut:
2 Revenues from media support and infrastructure services are recognized as
follows: Pendapatan jasa prabayar terdiri dari
penjualan paket
perdana dan
penjualan voucher pulsa isi ulang. Paket perdana terdiri dari kartu
Removable User
Identification Module RUIM dan pulsa. Penjualan
kartu RUIM
diakui sebagai
pendapatan pada saat paket perdana diserahkan kepada distributor, agen
atau pelanggan dan pulsa paket perdana dicatat sebagai pendapatan
diterima dimuka dan diakui sebagai pendapatan berdasarkan pulsa yang
digunakan
oleh pelanggan.
Penjualan voucher pulsa isi ulang kepada
distributor, agen
atau pelanggan
dicatat sebagai
pendapatan diterima dimuka dan diakui sebagai pendapatan pada saat
jasa diserahkan berdasarkan pulsa yang digunakan oleh pelanggan atau
pada
saat voucher
tersebut kadaluarsa.
Revenue from prepaid services consists of sale of starter packs and
pulse reload vouchers. Starter packs consists
of Removable
User Identification Module RUIM card
and preloaded pulse. Sale of RUIM cards is recognized as revenue upon
delivery of the starter packs to distributors, agents or customers
while the preloaded pulse is initially recorded as unearned revenue and
then proportionately recognized as revenue when the related service is
rendered based on usage of pulse by customer. Sale of pulse reload
vouchers to distributors, agents and customers is initially recorded as
unearned
revenue and
then recognized as revenue when the
related service is rendered based on usage of pulse by customer or
whenever the unused stored value of the vouchers has expired.
