Prinsip-prinsip Konsolidasian Principles of Consolidation
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG SIGNIFIKAN Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continuedf. Aset dan Liabilitas Keuangan dan Instrumen Ekuitas Lanjutan
f. Financial Assets and Liabilities and Equity Instruments Continued
ii. Liabilitas Keuangan dan Instrumen Ekuitas Lanjutan ii. Financial Liabilities and Equity Instruments Continued Instrumen Ekuitas Lanjutan Equity Instruments Continued Komponen ekuitas ditentukan dengan mengurangi jumlah komponen liabilitas dari nilai wajar instrumen keuangan majemuk secara keseluruhan. Jumlah ini diakui dan dimasukkan ke dalam ekuitas, setelah dikurangi dengan efek pajak penghasilan, dan tidak diperhitungkan kembali. The equity component is determined by deducting the liability component from the fair value of the compound financial instrument taken as a whole. This amount is recognized and included in equity, net of income tax effects, and not recomputed. Instrumen ekuitas Grup meliputi saham biasa. The Groups equity instruments include common shares. Liabilitas Keuangan Financial Liabilities 1 Liabilitas Keuangan Diukur Melalui Laporan Laba atau Rugi 1 Financial Liabilities Measured at Fair Value through Profit or Loss Liabilitas keuangan yang diukur pada nilai wajar melalui laporan laba atau rugi termasuk liabilitas keuangan untuk diperdagangkan dan liabilitas keuangan yang ditetapkan pada saat pengakuan awal untuk diukur pada nilai wajar melalui laporan laba atau rugi. Financial liabilities measured at fair value through profit or loss include the financial liabilities held for trading and liabilities designated upon initial recognition at fair value through profit or loss. Liabilitas keuangan diklasifikasikan sebagai kelompok diperdagangkan jika mereka diperoleh untuk tujuan dijual kembali dalam waktu dekat. Liabilitas derivatif juga diklasifikasikan sebagai kelompok diperdagangkan kecuali derivatif yang ditetapkan sebagai instrumen lindung nilai yang efektif. Aset dan liabilitas keuangan diukur pada nilai wajar melalui laporan laba atau rugi dicatat pada laporan posisi keuangan konsolidasian pada nilai wajar dengan pengakuan keuntungan atau kerugian pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Financial liabilities are classified as held for trading if they are acquired for the purpose of resale in the near future. Derivative liabilities are also classified as held for trading unless the derivatives are designated as effective hedging instruments. Financial assets and financial liabilities at fair value through profit or loss are recorded in the consolidated statement of financial position at fair value with gains or losses recognized in the consolidated statement of comprehensive income. Grup tidak memiliki liabilitas keuangan yang diukur pada nilai wajar melalui laporan laba atau rugi pada tanggal 31 Desember 2016 dan 2015. The Group has no financial liabilities measured at fair value through profit or loss as of 31 December 2016 and 2015. 2 Liabilitas Keuangan Lainnya 2 Other Financial Liabilities Kategori ini berhubungan dengan liabilitas keuangan yang tidak dimiliki untuk diperdagangkan atau diukur pada nilai wajar melalui keuntungan atau kerugian pada saat pengakuan liabilitas awal. Termasuk dalam liabilitas yang berasal dari operasi atau pinjaman dan utang. This category pertains to financial liabilities that are not held for trading or designated as fair value through profit or loss upon the inception of the liability. This includes liabilities arising from operations or loans and borrowings. originally issued in Indonesian language G k shibit E 17 Exhibit E17 PT MODERN INTERNASIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain PT MODERN INTERNASIONAL Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN
Parts
» Central Kitchen CDC Combined Distribution Center
» Central Warehouse Guna mengintegrasikan pengiriman dari pihak
» Central Kitchen Under the Company subsidiary, PT Fresh Food Indonesia,
» Central Warehouse To integrate deliveries from suppliers and distributions
» Information Technology Bisnis Convenience Store 7-Eleven
» Convenience Store Business 7-Eleven
» Bidang Medical Imaging Medical Imaging Segment
» Bidang Usaha Solusi Teknologi Informasi dan Lainnya IT Solution Business Segment and others
» Dalam Divisi bidang Medical Imaging For Medical Imaging Division
» For 7-Eleven Retail Division.
» Dalam Divisi Bisnis IT Solution For IT Business Division
» Fokus kerja di 2016 AR MDRN Compiled 2016
» Aktivitas di 2016 Activities in 2016
» Activities Focus in 2016 AR MDRN Compiled 2016
» Hasil di 2016 Results in 2016
» Frekuensi Meeting 2016 Frekuensi Meeting 2016
» Rencana kerja dan perbaikan di 2016 Work Plan and Improvement in 2016
» Manajemen Risiko Persaingan Usaha Risk Management of Business Competition
» Manajemen Risiko tidak diperpanjangnya Perjanji- an Waralaba dan Lisensi
» Risk Management of Non-extended Franchise and Li- cense Agreement
» Manajemen Risiko Kegagalan Sistem Teknologi Risk Management of System Technology Failure
» Manajemen Risiko Gangguan Pasokan Risk Management of Supply Disruption
» Manajemen Risiko Kegagalan dalam Strategi Keuangan
» Risk Management in Financial Strategy
» Manajemen Risiko Kegagalan dalam Strategi Mempertahankan dan Mengembangkan Sumber
» Pendirian Perusahaan Establishment of the Company
» Penawaran Umum Efek Perusahaan dan Tindakan Korporasi Lainnya
» Public Offerings of The Company s Shares and Other Corporate Actions
» Penawaran Umum Efek Perusahaan dan Tindakan Korporasi Lainnya Lanjutan
» Public Offerings of The Company s Shares and Other Corporate Actions Continued
» Struktur Grup Structure of the Group
» Struktur Grup Lanjutan Structure of the Group Continued
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Dasar Penyajian IKHTISAR KEBIJAKAN
» Perubahan Kebijakan Akuntansi Changes in Accounting Policies
» Perubahan Kebijakan Akuntansi Lanjutan Changes in Accounting Policies Continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian Lanjutan Principles of Consolidation Continued
» Kombinasi Bisnis Business Combination
» Kombinasi Bisnis Lanjutan Business Combination Continued
» Restrukturisasi Entitas Sepengendali Restructuring of Entities Under Common
» Aset Keuangan Lanjutan Financial Assets Continued
» Financial Assets Continued 3 Investasi dimiliki hingga jatuh tempo
» Aset dan Liabilitas Keuangan dan Instrumen Ekuitas Lanjutan
» Financial Assets and Liabilities and Equity Instruments Continued
» Pengukuran Biaya Perolehan Diamortisasi Amortized Cost Measurement
» Kas dan Bank Cash on Hand and in Banks
» Investasi Jangka Pendek Short-term Investment
» Piutang Receivables IKHTISAR KEBIJAKAN
» Piutang Lanjutan Receivables Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Transaksi dengan IKHTISAR KEBIJAKAN
» Transactions with Related Parties Continued
» Persediaan Inventories IKHTISAR KEBIJAKAN
» Beban Dibayar di Muka Prepaid Expenses
» Penyertaan dalam Entitas Asosiasi Investment in an Associate
» Aset Tetap Property, Plant and Equipment
» Aset Tetap Lanjutan Property, Plant and Equipment Continued
» Aset tidak Berwujud Intangible Asset
» Aset tidak Lancar yang Dimiliki untuk Dijual Non-current Assets Held for Sale
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-financial Assets
» Penurunan Nilai Aset Non-Keuangan
» Impairment of IKHTISAR KEBIJAKAN
» Penurunan Nilai Aset Non-Keuangan Impairment of
» Sewa Leases IKHTISAR KEBIJAKAN
» Leases Continued IKHTISAR KEBIJAKAN
» Dividen Dividends IKHTISAR KEBIJAKAN
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Revenue and IKHTISAR KEBIJAKAN
» Translasi dan Penjabaran Mata Uang Asing Foreign
» Pajak Kini IKHTISAR KEBIJAKAN
» Current Tax IKHTISAR KEBIJAKAN
» P a j a k Lanjutan T a x e s Continued
» Liabilitas Imbalan Kerja Karyawan Employee Benefits Liability
» Liabilitas Imbalan Kerja Karyawan Lanjutan Employee Benefits Liability Continued
» Segmen Operasi Operating Segment
» Segmen Operasi Lanjutan Operating Segment Continued
» Laba per Saham Earnings per Share
» IKHTISAR KEBIJAKAN AR MDRN Compiled 2016
» PERTIMBANGAN, ESTIMASI, AR MDRN Compiled 2016
» DANA YANG DIBATASI PENGGUNAANNYA RESTRICTED FUNDS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA Lanjutan TRADE RECEIVABLES Continued
» PIUTANG LAIN-LAIN PIHAK KETIGA OTHER RECEIVABLES THIRD PARTIES
» PERSEDIAAN INVENTORIES AR MDRN Compiled 2016
» PERSEDIAAN Lanjutan INVENTORIES Continued
» BIAYA SEWA DIBAYAR DI MUKA PREPAID RENTS
» UANG MUKA PEMBELIAN PERSEDIAAN ADVANCES FOR PURCHASES OF INVENTORIES
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN AN ASSOCIATE
» INVESTASI PADA ENTITAS ASOSIASI Lanjutan INVESTMENT IN AN ASSOCIATE Continued
» ASET TAK BERWUJUD INTANGIBLE ASSET
» UTANG JANGKA PENDEK SHORT-TERM LOANS
» UTANG JANGKA PENDEK Lanjutan SHORT-TERM LOAN Continued
» PINJAMAN JANGKA PENDEK Lanjutan SHORT-TERM LOAN Continued
» Pajak Dibayar di Muka Prepaid Taxes
» Utang Pajak Lanjutan Taxes Payable Continued
» Perhitungan Fiskal Fiscal Computation
» Perhitungan Fiskal Lanjutan Fiscal Computation Continued
» Aset Liabilitas Pajak Tangguhan Deferred Tax Assets Liabilities
» Aset Liabilitas Pajak Tangguhan Lanjutan Deferred Tax Assets Liabilities Continued
» Beban Imbalan Kerja Bersih Net Employee Benefits Expense
» Liabilitas Imbalan Kerja Employee Benefits Liability
» BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES LIABILITAS IMBALAN KERJA KARYAWAN
» UTANG JANGKA PANJANG LONG-TERM LOANS
» UTANG JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» UTANG BANK JANGKA PANJANG Lanjutan LONG-TERM BANK LOANS Continued
» UTANG SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
» UTANG SEWA PEMBIAYAAN Lanjutan FINANCE LEASE LIABILITIES Continued
» MODAL SAHAM Lanjutan SHARE CAPITAL Continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» PENJUALAN SALES AR MDRN Compiled 2016
» BEBAN POKOK PENJUALAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Pendapatan Operasi Lainnya Other Operating Income
» PENDAPATAN DAN BEBAN OPERASI LAINNYA
» Beban Operasi Lainnya Other Operating Expenses
» PENDAPATAN KEUANGAN FINANCE INCOME
» BEBAN KEUANGAN FINANCE COSTS
» SALDO AKUN DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI
» ACCOUNT BALANCES AND TRANSACTIONS WITH RELATED PARTIES
» SALDO AKUN DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI Lanjutan
» ACCOUNT BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI Lanjutan OPERATING SEGMENTS Continued
» SEGMEN OPERASI Lanjutan 3 OPERATING SEGMENTS Continued
» PERJANJIAN PENTING, IKATAN DAN KONTINJENSI SIGNIFICANT AGREEMENTS, COMMITMENTS AND
» PERJANJIAN PENTING. IKATAN DAN KONTINJENSI
» SIGNIFICANT AGREEMENTS. COMMITMENTS AND CONTINGENCIES Continued
» RUGI PER SAHAM LOSS PER SHARE
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
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