Laba per saham Earnings per share
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued v. Instrumen keuangan lanjutanv. Financial instruments continued v1. Aset keuangan lanjutan
v1. Financial assets continued Pengukuran setelah pengakuan awal Subsequent measurement Pinjaman yang diberikan dan piutang adalah aset keuangan non derivatif dengan pembayaran tetap atau telah ditentukan, yang tidak mempunyai kuotasi di pasar aktif. Aset keuangan tersebut diukur sebesar biaya perolehan diamortisasi amortized cost dengan menggunakan metode suku bunga efektif effective interest rate. Keuntungan dan kerugian diakui dalam laporan laba rugi komprehensif konsolidasian pada saat pinjaman yang diberikan dan piutang dihentikan pengakuannya atau mengalami penurunan nilai, demikian juga pada saat proses amortisasi. Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Such financial assets are carried at amortized cost using the effective interest rate method. Gains and losses are recognized in the consolidated statement of comprehensive income when the loans and receivables are derecognized or impaired, as well as through the amortization process. v2. Liabilitas keuangan v2. Financial liabilities Pengakuan awal Initial recognition Liabilitas keuangan dalam lingkup PSAK No. 55 Revisi 2011 diklasifikasikan sebagai liabilitas keuangan yang diukur pada nilai wajar melalui laporan laba rugi komprehensif, pinjaman dan utang, atau derivatif yang ditetapkan sebagai instrumen lindung nilai dalam lindung nilai yang efektif, mana yang sesuai. Grup menentukan klasifikasi liabilitas keuangan mereka pada saat pengakuan awal. Financial liabilities within the scope of PSAK No. 55 Revised 2011 are classified as financial liabilities at fair value through statements of comprehensive income, loans and borrowings, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The Group determines the classification of their financial liabilities at initial recognition. Liabilitas keuangan diakui pada awalnya sebesar nilai wajar dan, dalam hal pinjaman dan utang, termasuk biaya transaksi yang dapat diatribusikan secara langsung. Financial liabilities are recognized initially at fair value and, in the case of loans and borrowings, inclusive of directly attributable transaction costs. Liabilitas keuangan Grup meliputi pinjaman bank jangka pendek, utang usaha dan lain-lain, beban masih harus dibayar, utang dividen, utang kepada pihak-pihak berelasi dan pinjaman jangka panjang. Grup mengklasifikasikan seluruh liabilitas keuangan mereka sebagai pinjaman dan utang. The Group’ financial liabilities include short- term bank loans, trade and other payables, accrued expenses, dividends payable, due to related parties and long-term loans. The Group classifies all its financial liabilities as loans and borrowings. the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2012, 31 Desember 2011 Dan 1 Januari 201131 Desember 2010 TIDAK DIAUDIT Dan Enam Bulan Yang Berakhir Pada Tanggal- tanggal 30 Juni 2012 Dan 2011 TIDAK DIAUDIT Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2012, December 31, 2011 And January 1, 2011December 31, 2010 UNAUDITED And Six Months Ended June 30, 2012 And 2011 UNAUDITED Expressed in U.S. dollars, unless otherwise stated 362. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Citra Tubindo Tbk Billingual Juni Released
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan Company’s public offering
» Penawaran umum efek Perusahaan lanjutan
» Company’s public offering continued
» Struktur Perusahaan dan Entitas Anak Corporate Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Corporate Structure U M U M lanjutan GENERAL continued
» Karyawan, dewan komisaris dan direksi Employees, boards of commissioners and
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Authorization for the issuance of the consolidated financial statements
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of presentation of the consolidated financial statements continued
» Principles of consolidation SUMMARY OF
» Principles of consolidation continued
» Kombinasi Bisnis Business Combinations
» Business Combinations continued SUMMARY OF
» Restructuring transaction of entities under common control
» Investments in associated companies
» Penyisihan kerugian penurunan nilai
» Transaksi dengan pihak-pihak berelasi Transactions with related parties
» Property, plant and equipment
» Property, plant and equipment continued
» Beban Tangguhan - Hak atas Tanah
» Deferred Landrights SUMMARY OF
» Deferred Landrights continued SUMMARY OF
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Revenue and expense recognition
» Segmen usaha Segment reporting
» Segment reporting continued SUMMARY OF
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Laba per saham Earnings per share
» Earnings per share continued
» Penyisihan beban imbalan kerja Provision for employee benefits
» Provision for employee benefits continued
» Instrumen keuangan Financial instruments
» Financial instruments continued SUMMARY OF
» Financial instruments continued v1. Aset keuangan lanjutan
» Financial instruments continued v2. Liabilitas keuangan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Financial instruments continued v5. Penurunan nilai dari aset keuangan
» Financial instruments continued v6. Penghentian
» Penerapan standar akuntansi lainnya yang telah direvisi
» Adoption of other revised accounting standards
» SUMBER KETIDAKPASTIAN DARI ESTIMASI
» SUMBER KETIDAKPASTIAN DARI ESTIMASI lanjutan
» SOURCES OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND 2012 31, 2011
» 2010 30, 2012 2011 2010 Citra Tubindo Tbk Billingual Juni Released
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Citra Tubindo Tbk Billingual Juni Released
» PERSEDIAAN INVENTORIES Citra Tubindo Tbk Billingual Juni Released
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DIMUKA DAN UANG MUKA LAINNYA
» PREPAID EXPENSES AND OTHER ADVANCES
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATED COMPANIES
» DEPOSITO BERJANGKA Citra Tubindo Tbk Billingual Juni Released
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» 2012 and 2011 is as follows:
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» Pinjaman lain Other borrowings
» Liabilitas sewa pembiayaan Finance lease obligations
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued
» REVENUE FROM SALES AND SERVICES Rincian pendapatan adalah sebagai berikut:
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Citra Tubindo Tbk Billingual Juni Released
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA lanjutan
» COST OF SALES AND SERVICES continued
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN BEBAN OPERASI LAINNYA OTHER OPERATING INCOME EXPENSE
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN lanjutan Citra Tubindo Tbk Billingual Juni Released
» SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» IKATAN COMMITMENTS Citra Tubindo Tbk Billingual Juni Released
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenue from Sales and Services
» Laba Rugi periode berjalan Income Loss for the period
» Aset Assets SEGMEN USAHA lanjutan SEGMENT REPORTING continued
» Aset lanjutan Assets continued
» Beban Penyusutan Depreciation Expense
» Amortisasi Hak atas Tanah Amortization of Landrights
» Employee benefits expense LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» Mutasi nilai kini liabilitas Movements of present value obligation
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Citra Tubindo Tbk Billingual Juni Released
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