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