Prepaid expenses IKHTISAR KEBIJAKAN

PT Catur Sentosa Adiprana Tbk Annual Report 2013 31 The original consolidated financial statements included herein are in the Indonesian language. PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2013 Disajikan dalam ribuan rupiah, kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2013 Expressed in thousands of rupiah, unless otherwise stated

2. IKHTISAR

KEBIJAKAN AKUNTANSI PENTING lanjutan

2. SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES continued m. Pengakuan pendapatan dan beban m. Revenue and expense recognition Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh oleh Grup dan jumlahnya dapat diukur secara handal. Pendapatan diukur pada nilai wajar pembayaran yang diterima, tidak termasuk diskon, rabat dan pajak pertambahan nilai. Pendapatan dari penjualan diakui bila risiko dan manfaat kepemilikan barang secara signifikan telah dipindahkan kepada pembeli, yang umumnya bersamaan waktunya dengan pengiriman dan penerimaannya. Beban diakui pada saat terjadinya. Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates and value added tax. Revenue from sales is recognized at the time the significant risks and rewards of ownership of the goods have passed to the buyer, which time generally coincides with their delivery and acceptance. Expenses are recognized as they are incurred.

n. Imbalan kerja

n. Employee benefits

Grup mencatat liabilitas imbalan kerja yang tidak didanakan berdasarkan Undang-undang Tenaga Kerja No. 13 tahun 2003 tanggal 25 Maret 2003 “UU No. 13” dan PSAK No. 24 Revisi 2010, ”Imbalan Kerja”. The Group recognizes its unfunded employee benefits liability in accordance with Labor Law No. 132003 dated March 25, 2003 the “Law” and SFAS No. 24 Revised 2010, “Employee Benefits”. Grup juga melakukan pengakuan liabilitas dan beban ketika karyawan telah memberikan layanan dan entitas mengkonsumsi manfaat ekonomi yang timbul dari layanan tersebut. The Group also requires the recognition of liability and expense when an employee has provided service and the entity consumes economic benefit arising from the service. Imbalan kerja meliputi imbalan kerja jangka pendek misalnya pembayaran cuti tahunan, pembayaran cuti sakit dan imbalan kerja jangka panjang misalnya cuti-berimbalan jangka panjang dan imbalan kesehatan pasca-kerja. Employee benefits consist short-term e.g., paid annual leave, paid sick leave and long- term e.g., long-service leave and post- employment medical benefits.