Umum Lanjutan financial statement december 2010
2. Ikhtisar Kebijakan Akuntansi dan Pelaporan Keuangan Penting Lanjutan
2. Summary of Significant Accounting and Financial Reporting Policies Continued
a. Dasar Penyusunan dan Pengukuran
Laporan Keuangan Konsolidasi Lanjutana. Basis of Consolidated Financial
Statements Preparation and Measurement Continued Laporan arus kas konsolidasi disusun dengan menggunakan metode langsung direct method dengan mengelompokkan arus kas dalam aktivitas operasi, investasi, dan pendanaan. The consolidated statements of cash flows are prepared using the direct method with classifications of cash flows into operating, investing, and financing activities. Mata uang pelaporan yang digunakan untuk penyusunan laporan keuangan konsolidasi adalah mata uang Rupiah Rp. Kecuali dinyatakan secara khusus, angka-angka adalah dalam ribuan Rupiah. The reporting currency used in the preparation of the consolidated financial statements is the Indonesian Rupiah Rp. Unless otherwise stated, all figures presented in the consolidated financial statements are rounded off to and stated in thousands of Rupiah.b. Penerapan Pernyataan Standar
Akuntansi Keuangan PSAK Revisi b. Adoption of Revised Statements of Financial Accounting Standards Efektif tanggal 1 Januari 2010, Perusahaan dan anak perusahaan menerapkan secara prospektif PSAK revisi berikut: The Company and its subsidiaries have adopted the following revised PSAKs effective January 1, 2010 and have applied these standards prospectively: 1. PSAK 50 Revisi 2006, “Instrumen Keuangan: Penyajian dan Pengungkapan”, yang berisi persyaratan pengungkapan instrumen keuangan dan kriteria informasi yang harus diungkapkan. Persyaratan pengungkapan diterapkan berdasarkan klasifikasi instrumen keuangan, dari perspektif penerbit, yakni aset keuangan, kewajiban keuangan dan instrumen ekuitas; pengklasifikasian bunga, dividen, keuntungan dan kerugian yang terkait; dan situasi tertentu dimana saling hapus aset dan kewajiban keuangan diizinkan. PSAK ini juga mewajibkan pengungkapan atas, antara lain, informasi mengenai faktor-faktor yang mempengaruhi pemilihan kebijakan akuntansi atas instrumen keuangan. 1. PSAK 50 Revised 2006, “Financial Instruments: Presentation and Disclosures”, which contains the requirements for the presentation of financial instruments and identifies the information that should be disclosed. The presentation requirements apply to the classification of financial instruments, from the perspective of the issuer, into financial assets, financial liabilities and equity instruments; the classification of related interest, dividends, losses and gains; and the circumstances in which financial assets and financial liabilities should be offset. This PSAK also requires the disclosure of, among others, information about factors that affect the accounting policies applied to those instruments. Standar ini menggantikan PSAK 50 “Akuntansi Investasi Efek Tertentu”. This standard superseded PSAK 50, “Accounting for Certain Investments in Securities”. PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2010 dan 2009 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2010 and 2009 and For the Years then Ended - 16 -2. Ikhtisar Kebijakan Akuntansi dan Pelaporan Keuangan Penting Lanjutan
2. Summary of Significant Accounting and Financial Reporting Policies Continued
b. Penerapan Pernyataan Standar
Akuntansi Keuangan PSAK Revisi Lanjutanb. Adoption of Revised Statements of
Financial Accounting Standards Continued 2. PSAK 55 Revisi 2006, “Instrumen Keuangan: Pengakuan dan Pengukuran”, yang menetapkan dasar- dasar pengakuan dan pengukuran aset keuangan, kewajiban keuangan dan kontrak-kontrak pembelian atau penjualan instrumen non-keuangan. PSAK ini menjelaskan di antaranya definisi derivatif, kategori instrumen keuangan, pengakuan dan pengukuran, akuntansi lindung nilai dan penentuan kriteria lindung nilai. Standar ini menggantikan PSAK 55 Revisi 1999 “Akuntansi Instrumen Derivatif dan Lindung Nilai”. 2. PSAK 55 Revised 2006, “Financial Instruments: Recognition and Measurement”, which establishes the principles for recognizing and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. This PSAK provides the definitions and characteristics of derivatives, the categories of financial instruments, recognition and measurement, hedge accounting and determination of hedging relationships, among others. This standard superseded PSAK 55 Revised 1999, “Accounting for Derivative Instruments and Hedging Activities”. Dalam penerapan standar baru di atas, Perusahaan dan anak perusahaan telah mengidentifikasi sejumlah penyesuaian transisi sesuai dengan Buletin Teknis No. 4 mengenai Ketentuan Transisi Penerapan Awal PSAK 50 Revisi 2006 dan PSAK 55 Revisi 2006 yang diterbitkan oleh Ikatan Akuntan Indonesia. In adopting the above new standards, the Company and its subsidiaries have identified below transition adjustment in accordance with the Technical Bulletin No. 4 concerning the Transition Provisions for the First Adoption of PSAK 50 Revised 2006 and PSAK 55 Revised 2006 as issued by the Indonesian Institute of Accountants. Sebagaimana Setelah Dilaporkan Disesuaikan 1 Januari 2010 1 Januari 2010 As reported Penyesuaian As adjusted January 1, 2010 Adjustments January 1, 2010 Rp 000 Rp 000 Rp 000 Kewajiban Liabilities Kewajiban Tidak Lancar Noncurrent liabilities Hutang lain-lain 75.200.000 75.200.000 - Other payables Ekuitas Equity Hutang wajib konversi - 75.200.000 75.200.000 Mandatorily convertible loans Penyesuaian transisi di atas merupakan pengklasifikasian hutang wajib konversi Perusahaan yang ada menjadi sejumlah saham yang tetap jumlahnya sebagai instrumen ekuitas. The above transition adjustment represents the classification of mandatorily convertible loans into fixed number of Company’s shares of stock as equity instruments.Parts
» financial statement december 2010
» Pendirian dan Informasi Umum
» Establishment and General Information
» Establishment and General Information Continued
» Penawaran Umum Efek Umum Lanjutan
» Umum Lanjutan financial statement december 2010
» Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Dasar Penyusunan dan Pengukuran
» Basis of Consolidated Financial
» Adoption of Revised Statements of
» Prinsip Konsolidasi dan Akuntansi Penggabungan Usaha
» Principles of Consolidation and Accounting for Business Combination
» Prinsip Konsolidasi dan Akuntansi
» Ikhtisar Kebijakan Akuntansi dan Pelaporan Keuangan Penting Lanjutan
» Transaksi dan Saldo dalam Mata Uang
» Transaksi dan Saldo dalam Mata Uang Asing Lanjutan
» Foreign Currency Transactions and
» Transactions with Related Parties
» Transaksi Hubungan Istimewa Lanjutan
» Penggunaan Estimasi Summary of Significant Accounting and Financial Reporting Policies Continued
» Use of Estimates Summary of Significant Accounting and Financial Reporting Policies Continued
» Instrumen Keuangan Financial Instruments
» Aset Keuangan Lanjutan Financial Assets Continued
» Biaya Dibayar Dimuka Summary of Significant Accounting and Financial Reporting Policies Continued
» Prepaid Expenses Summary of Significant Accounting and Financial Reporting Policies Continued
» Piutang Hutang Plasma Summary of Significant Accounting and Financial Reporting Policies Continued
» Aset Real Estat Summary of Significant Accounting and Financial Reporting Policies Continued
» Real Estate Assets Summary of Significant Accounting and Financial Reporting Policies Continued
» Tanaman Perkebunan Summary of Significant Accounting and Financial Reporting Policies Continued
» Plantations Tanaman Telah Menghasilkan
» Tanaman Perkebunan Lanjutan Plantations Continued Aset Tetap Property, Plant, and Equipment
» Aset Tetap Lanjutan Summary of Significant Accounting and Financial Reporting Policies Continued
» Property, Plant, and Equipment
» Biaya Tangguhan Hak atas Tanah
» Deferred Charges on Landrights
» Saham Treasuri Summary of Significant Accounting and Financial Reporting Policies Continued
» Treasury Stocks Summary of Significant Accounting and Financial Reporting Policies Continued
» Stock Issuance Costs Summary of Significant Accounting and Financial Reporting Policies Continued
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Assets
» Revenue and Expense Recognition
» Biaya Pinjaman Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Borrowing Costs Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Imbalan Kerja Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Employee Benefits Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali
» Difference in Value of Restructuring Transactions Between Entities Under
» Pajak Penghasilan Summary of Significant Accounting and Financial Reporting Policies Continued
» Income Tax Summary of Significant Accounting and Financial Reporting Policies Continued
» Laba Per Saham Summary of Significant Accounting and Financial Reporting Policies Continued
» Earnings per Share Summary of Significant Accounting and Financial Reporting Policies Continued
» Informasi Segmen Summary of Significant Accounting and Financial Reporting Policies Continued
» Segment Information Summary of Significant Accounting and Financial Reporting Policies Continued
» Kejadian Setelah Tanggal Neraca
» Events after the Balance Sheet Date
» Pengunaan Estimasi, Pertimbangan dan Asumsi Manajemen atas Instrumen Keuangan
» Management Use of Estimates, Judgments and Assumptions on Financial Instruments
» Cash and Cash Equivalents Continued
» Investasi Jangka Pendek financial statement december 2010
» Short-term Investments financial statement december 2010
» Piutang Usaha financial statement december 2010
» Berdasarkan Pelanggan By Debtor
» Piutang Usaha Lanjutan financial statement december 2010
» Berdasarkan Pelanggan Lanjutan By Debtor Continued
» Berdasarkan Mata Uang By Currency
» Persediaan Inventories financial statement december 2010
» Persediaan Lanjutan Inventories Continued
» Pajak Dibayar Dimuka financial statement december 2010
» Prepaid Taxes financial statement december 2010
» Uang Muka financial statement december 2010
» Advances financial statement december 2010
» Piutang dari dan Hutang kepada Pihak yang Mempunyai Hubungan Istimewa
» Due from and Due to Related Parties
» Piutang dari dan Hutang kepada Pihak yang Mempunyai Hubungan Istimewa Lanjutan
» Piutang dan Hutang Plasma – Bersih Due from and Due to Plasma – Net
» Aset Real Estat Real Estate Assets
» Tanaman Perkebunan financial statement december 2010
» Tanaman Perkebunan Lanjutan Plantations Continued
» Aset Tetap financial statement december 2010
» Aset Tetap Lanjutan Property, Plant, and Equipment Continued
» Aset untuk Disewakan Assets for Lease
» Aset untuk Disewakan Lanjutan Assets for Lease Continued
» Aset Tidak Lancar - Lain-lain Other Noncurrent Assets
» Hutang Usaha financial statement december 2010
» Berdasarkan pemasok Based on supplier
» Berdasarkan pemasok Lanjutan Based on supplier Continued
» Hutang Pajak financial statement december 2010
» Taxes Payable financial statement december 2010
» Kewajiban Lancar financial statement december 2010
» Hutang Bank Bank financial statement december 2010
» Hutang Bank Lanjutan Bank Loans Continued
» Pinjaman Diterima financial statement december 2010
» Borrowings financial statement december 2010
» Pinjaman Diterima Lanjutan Borrowings Continued
» Kewajiban Sewa Pembiayaan Finance Lease Liabilities
» Kewajiban Sewa Pembiayaan Lanjutan Finance Lease Liabilities Continued
» Hutang Lain-lain Other financial statement december 2010
» Hutang Lain-lain Lanjutan Other Payables Continued
» Nilai Wajar Aset dan Kewajiban Keuangan Fair Value of Financial Assets and Financial
» Nilai Wajar Aset dan Kewajiban Keuangan Lanjutan
» Fair Value of Financial Assets and Financial Liabilities Continued
» Hak Minoritas atas Aset Bersih dan Rugi Laba Bersih Anak Perusahaan
» Minority Interest in Net Assets and Net Loss Income of the Subsidiaries
» Modal Saham financial statement december 2010
» Capital Stock financial statement december 2010
» Modal Saham Lanjutan Capital Stock Continued
» Saham Treasuri financial statement december 2010
» Treasury financial statement december 2010
» Saham Treasuri Lanjutan Treasury Stocks Continued
» Tambahan Modal Disetor – Bersih Additional Paid-in Capital - Net
» Difference in Value of Restructuring
» Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali Lanjutan
» Pendapatan Usaha financial statement december 2010
» Net Sales financial statement december 2010
» Pendapatan Usaha Lanjutan Net Sales Continued
» Beban Pokok Penjualan Cost of Goods Sold
» Beban Pokok Penjualan Lanjutan Cost of Goods Sold Continued
» Beban Usaha financial statement december 2010
» Operating Expenses financial statement december 2010
» Beban Bunga dan Beban Keuangan Lainnya Interest Expense and Other Financial Charges
» Imbalan Pasca-Kerja financial statement december 2010
» Post-Employment Benefits financial statement december 2010
» Imbalan Pasca-Kerja Lanjutan Post-Employment Benefits Continued Pajak Penghasilan Income Tax
» Pajak Penghasilan financial statement december 2010
» Cadangan Umum financial statement december 2010
» Appropriation for General Reserve
» Cadangan Umum Lanjutan financial statement december 2010
» Dividen Dividends financial statement december 2010
» Dividen Lanjutan financial statement december 2010
» Dividends Continued financial statement december 2010
» Laba Per Saham Earnings Per Share
» Sifat dan Transaksi Hubungan Istimewa Nature of Relationship and Transactions
» Nature of Relationship Continued
» Sifat dan Transaksi Hubungan Istimewa
» Distributorship Agreement Continued respectively.
» Perjanjian Kerjasama dengan KUD Cooperation Agreements with KUD
» Perjanjian Kerjasama dengan KUD Lanjutan
» Cooperation Agreements with KUD Continued
» Perjanjian Kerjasama dengan PERUMKA
» Perjanjian Kerjasama dengan PERUMKA Lanjutan
» Cooperation Agreement with PERUMKA
» Kontrak Pembelian dengan Pembeli dari Luar Negeri Pembeli dan Fasilitas
» Purchase Contract with Overseas Buyer
» Purchase Contract with Overseas Buyer the Buyer and Standby Letter of Credit
» PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Mandiri Persero Tbk Mandiri Lanjutan
» PT Bank Rakyat Indonesia Persero Tbk BRI
» PT Bank Rakyat Indonesia Persero Tbk
» PT Bank Rakyat Indonesia Persero Tbk BRI Lanjutan
» PT Bank Rakyat Indonesia Persero Tbk BRI Continued
» Kontrak Sewa Tangki Penyimpanan Sewa Tangki
» Storage Tanks Rental Contract Tanks
» PT Bank CIMB Niaga Tbk CIMB Lanjutan
» PT Bank CIMB Niaga Tbk CIMB Continued
» PT Bank Internasional Indonesia Tbk BII
» PT Bank Internasional Indonesia Tbk BII Lanjutan
» PT Bank Internasional Indonesia Tbk BII Continued
» Natixis, cabang Singapura Natixis
» Natixis, Singapura branch Natixis
» Natixis, cabang Singapura Natixis Lanjutan
» Natixis, Singapura branch Natixis Continued
» Perjanjian Jasa Verifikasi Persediaan dengan PT Superintending Company of
» Stock Verification Services Agreement
» Etiket Merek Ikatan dan Perjanjian Penting Lanjutan Commitments and Agreements Continued
» Sifat dan Transaksi Hubungan Istimewa Instrumen Derivatif
» Derivative Instruments financial statement december 2010
» Instrumen Derivatif Lanjutan Derivative Instruments Continued
» Informasi Segmen Usaha Segment
» Informasi Segmen Usaha Lanjutan 44. Segment Information Continued
» Informasi Segmen Usaha Lanjutan Segment Information Continued
» Tujuan dan Kebijakan Manajemen Risiko Keuangan Financial Risk Management Objectives Policies
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