are in the Indonesian language.
PT ADI SARANA ARMADA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2017 dan Untuk Tiga Bulan yang Berakhir pada Tanggal Tersebut
Disajikan dalam Rupiah, kecuali dinyatakan lain PT ADI SARANA ARMADA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
For Three Months Ended Expressed in Rupiah, unless otherwise stated
22
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
n. Pengakuan pendapatan
dan beban
lanjutan n. Revenue
and expense
recognition continued
Pendapatan dari sewa kendaraan, juru mudi dan autopool diakui secara proporsional
selama masa sewa. Pendapatan dari jasa logistik diakui pada saat jasa diberikan.
Pendapatan dari penjualan kendaraan bekas diakui pada saat penyerahan kendaraan
bekas. Revenues from the lease of vehicles, driver
fees and
autopool are
recognized proportionately over the lease term. Revenues
from logistics services are recognized upon delivery of services. Revenues from the sale of
used vehicles is recognized upon delivery of the vehicle.
Pendapatan lelang diakui sebesar persentase tertentu dari nilai lelang, ketika Perusahaan
telah berhasil
menjual mobil
lelang. Pendapatan administrasi lelang merupakan
pendapatan dari pendaftaran peserta lelang. The auction fee is recognized on certain
percentage of the total auction price, when the Company
has sold
the auction
car successfully. Auction administration fee is
registration revenue from auction participants. Beban diakui pada saat terjadinya accrual
basis. Expenses are recognized when incurred
accrual basis. Piutang atas pendapatan dari sewa yang
diakui tetapi belum ditagih disajikan sebagai “Pendapatan Yang Belum Ditagih” dalam
laporan posisi keuangan konsolidasian. Receivable on rental income from leases that
is recognized but not yet billed are presented as “Unbilled Revenues” in the consolidated
statement of financial position.
Pendapatan sewa jangka panjang diterima dimuka
disajikan sebagai
“Pendapatan Diterima Dimuka” dalam laporan posisi
keuangan konsolidasian, dan diakui sebagai pendapatan secara proporsional selama masa
sewa. Unearned revenue from long-term rent
presented as “Unearned Revenue” in the consolidated statement of financial position,
and recognized as revenue proportionately over the lease term.
o. Imbalan kerja karyawan o. Employee benefits
Kelompok Usaha
mengakui penyisihan
imbalan kerja karyawan berdasarkan Undang- undang Ketenagakerjaan No. 132003 tanggal
25 Maret 2003 “Undang-undang”. The Group recognized provision for employee
benefits under Labor Law No. 132003 dated March 25, 2003 the “Law”.
Beban atas pemberian imbalan dalam program imbalan manfaat pasti ditentukan
dengan metode Projected Unit Credit. The cost of providing benefits under the
defined benefits plan is determined using the Projected Unit Credit method.
are in the Indonesian language.
PT ADI SARANA ARMADA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2017 dan Untuk Tiga Bulan yang Berakhir pada Tanggal Tersebut
Disajikan dalam Rupiah, kecuali dinyatakan lain PT ADI SARANA ARMADA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
For Three Months Ended Expressed in Rupiah, unless otherwise stated
23
2. IKHTISAR KEBIJAKAN