Penawaran Umum UMUM lanjutan GENERAL continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip-prinsip Konsolidasi lanjutan b. Principles of Consolidation continued Laporan keuangan Entitas anak disusun dengan periode pelaporan yang sama dengan Perusahaan. Kebijakan akuntansi yang digunakan dalam penyajian laporan keuangan konsolidasian telah diterapkan secara konsisten oleh Grup, kecuali dinyatakan lain. The financial statements of the Subsidiaries are prepared for the same reporting period as the Parent Company. The accounting policies adopted in preparing the consolidated financial statements have been consistently applied by the Group, unless otherwise stated. Entitas-entitas anak dikonsolidasi secara penuh sejak tanggal akuisisi, yaitu tanggal Perusahaan memperoleh pengendalian, sampai dengan tanggal Perusahaan kehilangan pengendalian. Pengendalian dianggap ada ketika Perusahaan memiliki secara langsung atau tidak langsung melalui entitas-entitas anak, lebih dari setengah kekuasaan suara entitas. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the company obtains control, and continue to be consolidated until the date when such control ceases. Control is presumed to exist if the Company owns, directly or indirectly through subsidiaries, more than half of the voting power of an entity. Transaksi antar perusahaan, saldo dan keuntungan antar entitas Grup yang belum direalisasi dieliminasi. Kerugian yang belum direalisasi juga dieliminasi. Kebijakan akuntansi entitas anak diubah jika diperlukan untuk memastikan konsistensi dengan kebijakan akuntasi yang diadopsi Grup. Inter-company transactions, balances and unrealized gains on transactions between Group companies are eliminated. Unrealized losses are also eliminated. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Pengendalian didapat ketika Grup terekspos atau memiliki hak atas imbal hasil variable dari keterlibatannya dengan investee dan memiliki kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaannya atas investee. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Secara spesifik, Grup mengendalikan investee jika dan hanya jika Grup memiliki seluruh hal berikut ini: Specifically, the Group controls an investee if and only if the Group has: a. Kekuasaan atas investee misal, hak yang ada memberikan kemampuan kini untuk mengarahkan aktivitas relevan investee, a. Power over the investee i.e., existing rights that give it the current ability to direct the relevant activities of the investee, b. Eksposur atau hak atas imbal hasil variabel dari keterlibatannya dengan investee, dan b. Exposure, or rights, to variable returns from its involvement with the investee, and c. Kemampuan untuk menggunakan kekuasaannya atas investee untuk mempengaruhi jumlah imbal hasil investor. c. The ability to use its power over the investee to affect its returns. Ketika Grup memiliki kurang dari hak suara mayoritas, Grup dapat mempertimbangkan semua fakta dan keadaan yang relevan dalam menilai apakah memiliki kekuasaan atas investi tersebut: When the Group has less than a majority of the voting or similar right of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, incuding:Parts
» Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» Pendirian Perusahaan The Company
» Pendirian Perusahaan lanjutan The Company
» Penawaran Umum Efek Perusahaan
» Penawaran Umum UMUM lanjutan GENERAL continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Struktur Entitas Anak The Structure of Subsidiaries
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Setara Kas yang Dibatasi Penggunaannya
» Penyisihan Kerugian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka Prepaid Expenses
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» 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
» Perangkat Lunak Software Development Cost
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Assets
» Imbalan Kerja Employee Benefits
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances Denominated in Foreign Currency
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Pajak Penghasilan lanjutan Income Tax continued Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Financial Instruments continued Biaya Perolehan yang Diamortisasi dari
» Informasi Segmen IKHTISAR KEBIJAKAN
» Segment Information IKHTISAR KEBIJAKAN
» Provisi dan Kontinjensi IKHTISAR KEBIJAKAN
» Provisions and Contingencies IKHTISAR KEBIJAKAN
» Biaya Emisi Saham IKHTISAR KEBIJAKAN
» Share Issuance Cost IKHTISAR KEBIJAKAN
» Laba per Saham IKHTISAR KEBIJAKAN
» Earnings per Share IKHTISAR KEBIJAKAN
» Accounting for Tax Amnesty Assets and Liabilities
» Peristiwa Setelah Tanggal Pelaporan
» Standar Akuntansi Baru IKHTISAR KEBIJAKAN
» New Accounting Standards IKHTISAR KEBIJAKAN
» IKHTISAR KEBIJAKAN Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» SOURCE Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» SOURCE OF Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» SETARA KAS Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» INVESTASI JANGKA PENDEK lanjutan
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» ASET TETAP lanjutan FIXED ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued UTANG BANK BANK LOANS
» UTANG BANK lanjutan BANK LOANS continued
» PT Bank CIMB Niaga Tbk Entitas anak PT Gelora Djaja
» PT Bank CIMB Niaga Tbk lanjutan 2.
» PT Bank CIMB Niaga Tbk continued Entitas anak PT Gelora Djaja lanjutan
» PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
» PT Bank Danamon Indonesia Tbk lanjutan PT
» PT Bank Central Asia Tbk PT Bank Central Asia Tbk
» Pajak Dibayar di Muka Prepaid Taxes
» Beban Pajak Penghasilan Income Tax Expense
» Beban Pajak Penghasilan lanjutan Income Tax Expense continued
» Pajak Kini lanjutan Current Tax continued
» Pajak Tangguhan Deferred Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» Ketetapan Pajak PERPAJAKAN lanjutan TAXATION continued
» Tax Assessments Perusahaan PERPAJAKAN lanjutan TAXATION continued
» Ketetapan Pajak lanjutan PERPAJAKAN lanjutan TAXATION continued
» Tax Assessments continued Perusahaan lanjutan
» Tax Assessments continued PT Gelora Djaja lanjutan
» Pengampunan Pajak Tax Amnesty
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID IN CAPITAL - NET
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN USAHA OPERATING EXPENSES
» Faktor dan Kebijakan Manajemen Risiko Keuangan Factors and Policies of Financial Risk Management
» Faktor dan Kebijakan Manajemen Risiko Keuangan lanjutan
» Factors and Policies of Financial Risk Management continued
» Estimasi Nilai Wajar Fair Value Estimation
» INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL
» Estimasi Nilai Wajar lanjutan Fair Value Estimation continued
» Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
» Nilai Wajar Instrumen Keuangan lanjutan Fair
» Manajemen Modal Capital Management
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE
» LABA PER SAHAM lanjutan EARNINGS PER SHARE continued
» PERJANJIAN PENTING SIGNIFICANT AGREEMENT
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF
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