Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 MARET 2013 DAN 2012 DAN TAHUN-TAHUN YANG
BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS MARCH 31, 2013 AND 2012 AND FOR THE YEARS
THEN ENDED – Continued
- 29 - Penjualan disajikan bersih setelah dikurangi
diskon dan retur penjualan. Sales are presented net of discount and sales
return. Royalti
Royalties Pendapatan royalti diakui atas dasar akrual
sesuai dengan substansi perjanjian yang relevan. Royalti ditetapkan atas dasar waktu
dan diakui berdasarkan garis lurus selama periode perjanjian. Perjanjian royalti
berdasarkan produksi, penjualan dan pengukuran lainnya diakui dengan acuan
perjanjian yang ditetapkan. Royalty revenue is recognized on accrual
basis in accordance with the substance of the relevant agreement. Royalties determined on
a time basis are recognized on straight-line basis over the period of the agreement.
Royalty arrangements that are based on production, sales and other measures are
recognized by reference to the underlying arrangements.
Pendapatan Dividen Dividend Revenue
Pendapatan dividen dari investasi diakui ketika hak pemegang saham untuk menerima
pembayaran ditetapkan. Dividend revenue from investments is
recognized when the shareholder’s rights to receive payment has been established.
Pendapatan Bunga Interest Revenue
Penghasilan bunga diakui berdasarkan waktu terjadinya dengan acuan jumlah pokok dan
tingkat bunga yang berlaku. Interest revenue is accrued on time basis, by
reference to the principal outstanding and at the applicable interest rate.
Beban Expenses
Beban diakui pada saat terjadinya. Expenses are recognized when incurred.