Pajak Penghasilan lanjutan Income Tax continued
3. PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan
3. RESTATEMENT OF FINANCIAL STATEMENTS continued
menggabungkan laporan keuangan Entitas Anak tahun 2011 dan 2010, seolah-olah Entitas Anak yang peroleh pada tahun 2012 Catatan 5 telah bergabung sejak tanggal pendirian Perusahaan 13 Agustus 2010 dan dengan asumsi bahwa saham Entitas Anak yang dibeli Perusahaan tidak dengan tujuan untuk dijual atau dialihkan dalam jangka pendek, sehingga pengendalian Perusahaan atas Entitas Anak tidak dimaksudkan untuk sementara. Selanjutnya porsi kepemilikan Perusahaan atas ekuitas bersih Entitas Anak dicatat sebagai “Proforma Ekuitas dari transaksi restrukturisasi entitas sepengendali”. to combine the Companys financial statements for 2011 and 2010, as if Subsidiaries which were obtained in 2012 Note 5 already combined since the date of the Company’s inception August 13, 2010 and with an assumption that the shares of Subsidiaries which purchased by the Company are not intended for sale or transfered in short-term, so the control on Subsidiaries by the Company not meant for temporarily. Furthermore, Company’s ownership on Subsidiaries’ net equity is recorded as “Proforma equity from restructuring transactions of entities under common control”. Dampak dari penerapan awal PSAK No. 10 Revisi 2010 dan PSAK No. 38 Revisi 2004 adalah sebagai berikut: The impact of the initial adoption of PSAK No. 10 Revised 2010 and PSAK No. 38 Revised 2004 is as follows: a. Laporan posisi keuangan konsolidasian a. Consolidated statements of financial position 31 Desember 2011 December 31, 2011 Dilaporkan Sebelumnya Disajikan As Previously Kembali Reported As Restated Dalam Rupiah Dalam Dolar AS In Rupiah In US Dollar ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 20.528.616.061 3.528.067 Cash and cash equivalents Kas yang dibatasi penggunaannya 956.809.017 105.515 Restricted cash Piutang usaha 49.381.570.650 3.714.251 Trade receivables Piutang lain-lain 197.531.684 31.893 Other receivables Piutang dari pihak-pihak berelasi 406.552.508.277 510.957 Due from related parties Persediaan 5.095.913.485 929.168 Inventory Pajak dibayar dimuka - 2.880 Prepaid taxes Uang muka dan beban dibayar dimuka 11.707.796.900 2.276.009 Advances and prepaid expenses Total Aset Lancar 494.420.746.074 11.098.740 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Aset tetap setelah dikurangi Fixed assets net of accumulated akumulasi penyusutan 1.057.395.857.412 220.796.832 depreciation Aset pajak tangguhan - 496.045 Deferred tax assets Aset tidak lancar lainnya 16.080.873.479 3.202.219 Other non-current assets Total Aset Tidak Lancar 1.073.476.730.891 224.495.096 Total Non-Current Assets TOTAL ASET 1.567.897.476.965 235.593.836 TOTAL ASSETSParts
» SOCI Financial Statements per 31 Dec 2012
» Pendirian Perusahaan, Informasi Umum dan Komisaris dan Direktur
» The Company’s Establishment, General Information and Commissioner and Director
» Pendirian Perusahaan, Informasi Umum dan Komisaris dan Direktur lanjutan
» The Company’s Establishment, General Information
» The Structure of Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» The Structure of the Company and Subsidiaries continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Dasar Penyusunan Laporan Keuangan Konsolidasi lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Akuntansi Restrukturisasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Accounting for Restructuring Transactions of Entities Under Common Control
» Accounting for Restructuring Transactions of
» Transaksi dengan Pihak-pihak Berelasi
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transaction with Related Parties continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances in Foreign
» Transaksi dan Saldo Dalam Mata Uang Asing lanjutan
» Transactions and Balances in Foreign Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued ii Penurunan Nilai dari Aset Keuangan
» Instrumen Keuangan lanjutan IKHTISAR KEBIJAKAN
» Financial Instruments continued IKHTISAR KEBIJAKAN
» Kas dan Setara Kas Cash and Cash Equivalents
» Kas dan Setara Kas lanjutan Cash and Cash Equivalents continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Beban Dibayar Dimuka IKHTISAR KEBIJAKAN
» Prepaid Expenses IKHTISAR KEBIJAKAN
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud IKHTISAR KEBIJAKAN
» Intangible Asset IKHTISAR KEBIJAKAN
» Aset Takberwujud lanjutan IKHTISAR KEBIJAKAN
» Intangible Asset continued IKHTISAR KEBIJAKAN
» Sewa Leases IKHTISAR KEBIJAKAN
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Informasi Segmen Segment Information
» Penurunan Nilai Aset Non-keuangan
» Kapitalisasi Biaya Pinjaman Capitalization of Borrowing Costs
» Laba per Saham IKHTISAR KEBIJAKAN
» Earning per Share IKHTISAR KEBIJAKAN
» Penerapan Standar Akuntansi Revisi Lain Adoption of Other Revised Accounting
» Standar yang Telah Dikeluarkan tapi Belum Berlaku Efektif
» Standards Issued but Not Yet Effective
» Standar yang Telah Dikeluarkan tapi Belum Berlaku Efektif lanjutan
» Standards Issued but Not Yet Effective continued
» PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENTS
» IKHTISAR KEBIJAKAN SOCI Financial Statements per 31 Dec 2012
» Laporan posisi keuangan konsolidasian Consolidated
» PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan
» Laporan posisi keuangan konsolidasian lanjutan
» Consolidated statements RESTATEMENT OF FINANCIAL STATEMENTS
» Laporan laba RESTATEMENT OF FINANCIAL STATEMENTS
» Laporan laba RESTATEMENT OF FINANCIAL STATEMENTS continued
» PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan
» Laporan arus kas konsolidasian Consolidated statement of cash flows
» Laporan arus kas konsolidasian lanjutan Consolidated statement of cash flows
» SUMBER ESTIMASI KETIDAKPASTIAN SOCI Financial Statements per 31 Dec 2012
» SUMBER ESTIMASI SOCI Financial Statements per 31 Dec 2012
» SOURCE OF ESTIMATION UNCERTAINTY
» PENDIRIAN DAN AKUISISI ENTITAS ANAK ESTABLISHMENTS AND ACQUISITIONS OF
» PENDIRIAN DAN AKUISISI ENTITAS ANAK lanjutan
» ESTABLISHMENTS AND ACQUISITIONS OF SUBSIDIARIES continued
» KAS YANG DIBATASI PENGGUNAANNYA
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORY SOCI Financial Statements per 31 Dec 2012
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» PENDAPATAN YANG MASIH HARUS DITERIMA UNBILLED REVENUES ASET TETAP FIXED ASSETS
» PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG lanjutan
» PT Bank Artha Graha Internasional Tbk BAG continued
» PT OCBC NISP Tbk OCBC PT OCBC NISP Tbk OCBC
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Jasa Jakarta PT Bank Jasa Jakarta
» Bank Jasa Jakarta lanjutan PT Bank Jasa Jakarta continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» PERPAJAKAN TAXATION SOCI Financial Statements per 31 Dec 2012
» PERPAJAKAN lanjutan TAXATION continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND SOCI Financial Statements per 31 Dec 2012
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» UTANG SEWA PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» PT Bank Internasional Indonesia Tbk BII PT Bank Internasional Indonesia Tbk BII
» PT Bank Internasional Indonesia Tbk BII lanjutan
» PT Bank Internasional Indonesia Tbk BII continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT OCBC NISP Tbk OCBC lanjutan PT OCBC NISP Tbk OCBC continued
» PT Bank ICB Bumiputera Tbk Bumiputera
» PT Bank ICB Bumiputera Tbk Bumiputera PT Bank ICB Bumiputera Tbk Bumiputera
» PT Bank Mega Tbk Mega PT Bank Mega Tbk Mega
» OCBC, Ltd., Singapura PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» OCBC, Ltd., Singapore PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» LIABILITAS DIESTIMASI SOCI Financial Statements per 31 Dec 2012
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» LABA PER SAHAM EARNINGS PER SHARE
» LABA PER SAHAM lanjutan EARNINGS PER SHARE continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTEREST continued
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko suku bunga atas nilai wajar dan arus kas lanjutan
» Fair value and cash flow interest rate risk continued
» Risiko mata uang asing Foreign currency risk
» Risiko mata uang lanjutan Foreign currency risk continued
» Risiko likuiditas Liquidity risk
» MANAJEMEN RISIKO MANAJEMEN RISIKO MANAJEMEN RISIKO MANAJEMEN RISIKO MANAJEMEN RISIKO
» FINANCIAL RISKS MANAGEMENT, CAPITAL MANAGEMENT AND FINANCIAL INSTRUMENTS
» MANAJEMEN RISIKO SOCI Financial Statements per 31 Dec 2012
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» IKATAN DAN KONTIJENSI COMMITMENTS AND CONTINGENCIES
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
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