Aset Tetap Property, Plant and Equipment
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG SIGNIFIKAN Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued x. Liabilitas Imbalan Kerja Karyawan Lanjutan x. Employee Benefits Liability Continued Program Manfaat Pasti Lanjutan Defined Benefit Plan Continued Batas atas aset adalah nilai sekarang dari manfaat ekonomis yang tersedia dalam bentuk pengembalian dana dari program atau pengurangan iuran masa mendatang tersebut. The asset ceiling is the present value of any economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan. Beban tersebut berdasarkan perhitungan aktuaria independen dengan menggunakan metode Projected Unit Credit . Biaya imbalan pasti terdiri dari: - Biaya jasa - Bunga neto atas liabilitas atau aset imbalan pasti neto - Pengukuran kembali liabilitas atau aset imbalan pasti neto Biaya jasa meliputi biaya jasa kini, biaya jasa lalu dan keuntungan atau kerugian dari dan pembayaran yang tidak rutin diakui sebagai beban dalam laba rugi. Biaya jasa lalu diakui pada tanggal yang lebih awal antara ketika amandemen atau kuartailmen program terjadi, dan ketika Grup mengakui biaya restrukturisasi terkait atau biaya pesangon. The provision is estimated based on actuarial calculations prepared by an independent firm of actuaries using the Projected Unit of Credit method. Net pension cost comprises the following: - Service cost - Net interest on the net defined benefit liability or asset - Remeasurements of net defined benefit liability or asset Service costs which include current service costs, past service costs and gains or losses on nonroutine settlements are recognized as expense in profit or loss. Past service costs are recognized at the earlier of the date when the plan amendment or cuartailment occurs and when the Group recognises related restructuring cost or termination benefits. Bunga bersih atas liabilitas atau aset imbalan pasti adalah perubahan selama periode berjalan pada bunga bersih atas liabilitas atau aset imbalan pasti yang muncul dari waktu ke waktu yang ditentukan dengan mengalikan tingkat diskonto berdasarkan obligasi pemerintah dengan liabilitas atau aset imbalan pasti bersih. Bunga bersih atas liabilitas atau aset imbalan pasti diakui sebagai beban atau pendapatan dalam laba rugi. Net interest on the net defined benefit liability or asset is the change during the period in the net defined benefit liability or asset that arises from the passage of time which is determined by applying the discount rate based on government bonds to the net defined benefit liability or asset. Net interest on the net defined benefit liability or asset is recognized as expense or income in profit or loss. Pengukuran kembali terdiri dari keuntungan dan kerugian aktuaria, imbal hasil aset program dan setiap perubahan dampak batas atas aset, tidak termasuk jumlah yang dimasukan dalam bunga neto atas liabilitas atau aset imbalan pasti. Pengukuran kembali atas liabilitas aset imbalan pasti neto diakui dalam penghasilan komprehensif lain pada periode terjadinya. Pengukuran kembali tidak direklasifikasi ke laba rugi pada periode berikutnya. Remeasurements comprising actuarial gains and losses, return on plan assets and any change in the effect of the asset ceiling excluding net interest on defined benefit liability are recognized in other comprehensive income in the period in which they arise. Remeasurements are not reclassified to profit or loss in subsequent periods. y. Segmen Operasi y. Operating Segment Segmen operasi adalah komponen yang dapat dibedakan dari Grup yang terlibat baik dalam menyediakan produk-produk tertentu segmen usaha, atau dalam menyediakan produk dalam lingkungan ekonomi tertentu segmen geografis, yang memiliki risiko dan imbalan yang berbeda dari segmen lainnya. An operating segment is a distinguishable component of the Group that is engaged either in providing certain products business segment, or in providing products within a particular economic environment geographical segment, which is subject to risks and rewards that are different from those of other segments. originally issued in Indonesian language Y k shibit E 35 Exhibit E35 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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