Hutang Obligasi Bonds Payable Instrumen Keuangan Financial Instrument
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
v. Instrumen Keuangan lanjutan v. Financial Instrument continued i Aset Keuangan lanjutan i Financial Asset continued Pengakuan awal lanjutan Initial recognition continued Kas dan setara kas, investasi jangka pendek, piutang usaha dan piutang lain- lain termasuk dalam kategori pinjaman yang diberikan dan piutang. Cash and equivalents, short-term investments, trade receivables and other receivables are included in loans and receivable category. Pengukuran setelah pengakuan awal Subsequent measurement Pengukuran setelah pengakuan awal dari aset keuangan tergantung pada klasifikasi sebagai berikut: The subsequent measurement of financial assets depends on their classification as follows: • Aset keuangan yang dinilai pada nilai wajar melalui laba atau rugi • Financial assets at fair value through profit or loss Aset keuangan yang dinilai pada nilai wajar melalui laba atau rugi meliputi aset keuangan yang diklasifikasikan dalam kelompok diperdagangkan dan aset keuangan yang pada saat pengakuan awalnya telah ditetapkan untuk dinilai pada nilai wajar melalui laba atau rugi. Financial assets at fair value through profit or loss include financial assets held for trading and financial assets designated upon initial recognition at fair value through profit or loss. Aset keuangan diklasifikasikan sebagai kelompok diperdagangkan jika diperoleh atau dimiliki untuk tujuan dijual dalam waktu dekat. Aset derivatif juga diklasifikasikan dalam kelompok diperdagangkan kecuali derivatif yang ditetapkan sebagai instrumen lindung nilai. Aset keuangan yang dinilai pada nilai wajar melalui laba atau rugi dicatat dalam neraca konsolidasi pada nilai wajar dengan laba atau rugi diakui dalam laporan laba rugi konsolidasi. Financial assets are classified as held for trading if they are acquired for the purpose of selling in the near term. Derivative assets are also classified as held for trading unless they are designated as effective hedging instruments. Financial assets at fair value through profit and loss are carried in the consolidated balance sheet at fair value with gains or losses recognized in the consolidated statement of income. Derivatif melekat dalam kontrak utama dihitung sebagai derivatif terpisah ketika risiko dan karakteristiknya tidak berkaitan dengan kontrak utama dan kontrak utama tidak dicatat pada nilai wajar. Derivatif melekat diukur berdasarkan nilai wajar dengan laba atau rugi yang timbul dari perubahan nilai wajar tersebut diakui dalam laporan laba rugi konsolidasi. Penilaian kembali hanya timbul jika terdapat perubahan kontrak yang secara signifikan mengubah arus kas yang dipersyaratkan oleh kontrak. Derivatives embedded in host contracts are accounted for as separate derivatives when their risks and characteristics are not closely related to those of the host contracts and the host contracts are not carried at fair value. These embedded derivatives are measured at fair value with gains or losses arising from changes in fair value recognized in the consolidated statement of income. Reassessment only occurs if there is a change in the terms of the contract that significantly modifies the cash flows that would otherwise be required. are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang berakhir pada tanggal-tanggal 31 Desember 2010 dan 2009 Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2010 and 2009 Expressed In Thousands of Rupiah Unless Otherwise Stated 352. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» financial report as per 31 december 2010 audited
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum U M U M lanjutan GENERAL continued
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas dan Investasi Jangka Pendek
» Cash and Cash Equivalents and Short- Term Investments
» Investasi pada Perusahaan Asosiasi Investment in Associated Companies
» Cadangan Penurunan Nilai Allowance for Impairment
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid expenses
» 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
» Properti Investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Properties SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Emisi Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Shares Issuance Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Perangkat Lunak Software Costs
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Pajak Penghasilan Income Tax
» Kewajiban Diestimasi atas Kesejahteraan Karyawan
» Estimated Liability for Employees’ Benefits
» Kompensasi Berbasis Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stock Based Compensation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba Per Saham LPS Earnings Per Share EPS
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Hutang Obligasi Bonds Payable Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Penggunaan Estimasi Use of Estimates
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» 2009. financial report as per 31 december 2010 audited
» PERSEDIAAN INVENTORIES financial report as per 31 december 2010 audited
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES financial report as per 31 december 2010 audited
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI PADA PERUSAHAAN ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATED COMPANIES continued
» GOODWILL GOODWILL financial report as per 31 december 2010 audited
» GOODWILL lanjutan GOODWILL continued
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT financial report as per 31 december 2010 audited
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES financial report as per 31 december 2010 audited
» PERPAJAKAN TAXATION financial report as per 31 december 2010 audited
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG OBLIGASI BONDS PAYABLE
» HUTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» KEWAJIBAN DIESTIMASI financial report as per 31 december 2010 audited
» ESTIMATED LIABILITY FOR EMPLOYEES’ BENEFITS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» HAK MINORITAS PADA ANAK PERUSAHAAN MINORITY INTERESTS IN SUBSIDIARIES
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI DIFFERENCE IN
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» DIFFERENCE IN financial report as per 31 december 2010 audited
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN lanjutan
» DIFFERENCE ARISING financial report as per 31 december 2010 audited
» Asset Holder PCC No. 2 Ltd Re Ashmore Asian Recovery Fund “ARF” lanjutan
» Asset Holder PCC No. 2 Ltd Re Ashmore Asian Recovery Fund “ARF” continued
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”, Ashmore
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”,
» SALDO LABA RETAINED EARNINGS PENDAPATAN REVENUES
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Waran Karyawan Perdana 18,75 juta waran Initial Employee Warrants 18.75 million
» Waran Karyawan Kedua 56,25 juta waran Second Employee Warrants 56.25 million
» Waran Karyawan Kedua 56,25 juta waran lanjutan
» Second Employee Warrants 56.25 million warrants continued
» OPSI KEPEMILIKAN SAHAM OLEH KARYAWAN lanjutan
» Saldo dan Transaksi Hubungan Istimewa Balances and Transactions with Related
» SIFAT HUBUNGAN, SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» Nationwide policy agreement PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» Satellite lease agreement continued
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» TUJUAN DAN financial report as per 31 december 2010 audited
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENT
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT PERNYATAAN STANDAR NEW AND
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