Saham Diperoleh Kembali SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
PT. BHAKTI INVESTAMA Tbk DAN ENTITAS ANAK PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 MARET 2012 DAN 31 DESEMBER 2011 DAN PERIODE MARCH 31, 2012 AND DECEMBER 31, 2011 AND
TIGA BULAN YANG BERAKHIR 31 MARET 2012 DAN 2011 THREE MONTHS ENDED MARCH 31, 2012 AND 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 38 - perangkat oracle, serta jasa pemeliharaan
diakui atas dasar waktu yang telah berjalan. Pembayaran diterima tetapi
belum jatuh tempo dicatat sebagai pendapatan diterima dimuka.
maintenance services is recognized over the lease terms. Payment received in
advance is recorded as unearned revenues.
4 Pendapatan jasa penyewaan pesawat diakui pada periode penggunaan aset
sejalan dengan berlalunya waktu. Pendapatan jasa perbaikan dan
pemeliharaan pesawat diakui pada saat jasa diserahkan atau secara signifikan
diberikan. 4 Revenue from aircraft chartered services
is recognized based on the terms of the use of the assets. Revenue from aircraft
repairs and maintenance services are recognized when the services are
rendered or significantly provided.
5 Pendapatan dari jasa manajer investasi nasabah dan jasa penasehat keuangan
diakui pada saat jasa diberikan sesuai dengan ketentuan dalam kontrak.
5 Fees from investment management and advisory services are recognized when
the services are rendered based on the terms of the contracts.
6 Pendapatan sewa dan pembiayaan konsumen diakui sesuai kebijakan
akuntansi pada Catatan 3l dan 3u. 6 Revenues from leasing, factoring and
consumer financing are recognized in accordance with accounting policies in
Notes 3l and 3u. 7 Pendapatan komisi perantara efek dan
jasa lainnya diakui setelah jasa diberikan. 7 Commission income from brokerage and
other services are recognized when service is rendered.
8 Pendapatan jasa penjaminan emisi efek diakui pada saat aktivitas penjaminan
emisi secara substantial telah selesai dan jumlah pendapatan telah dapat
ditentukan. 8 Fees from underwriting activities are
recognized when the underwriting activities are substantially completed
and the amount of revenue is determinable.
9 Pendapatan dividen dari portofolio efek diakui pada saat emiten mengumumkan
pembayaran dividen. 9 Dividend income is recognized upon
declaration by the issuer of equity securities.
10 Pendapatan bunga diakui atas dasar waktu, pokok dan tingkat bunga berlaku.
10 Interest income is accrued on a time proportion basis, that takes into account
the effective yield on the assets. 11 Premi dari asuransi dan reasuransi diakui
sebagai pendapatan selama periode polis kontrak berdasarkan proporsi jumlah
proteksi yang diberikan. Premi dari polis bersama diakui sebesar pangsa premi
yang diperoleh perusahaan. 11 Insurance and reinsurance premiums
are recognized as income over the contract period in proportion to the level
of coverage. Coinsurance policy premiums are recognized to the extent of
the share of the premiums to be received by the company.
Pendapatan premi diterima di muka dicatat sebagai pendapatan premi
ditangguhkan dan diakui sebagai pendapatan sesuai dengan masa
pertanggungannya. Advance premium income is recorded as
deferred premium income and is recognized as revenue over its coverage
period.
Premi belum merupakan pendapatan dihitung secara agregratif dengan
menggunakan persentase sesuai dengan Surat Keputusan Menteri Keuangan
Unearned premiums are computed in aggregate using percentages
as stipulated in the Decree of the Minister of
Finance of the Republic of Indonesia