TRANSACTIONS AND Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
32. STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF lanjutan
32. STANDARDS ISSUED
BUT NOT YET EFFECTIVE continued - PSAK 3 Penyesuaian 2016 Laporan Keuangan Interim”. - - PSAK 3 2016 Improvement “Interim Financial Reporting”. - PSAK 24 Penyesuaian 2016 Imbalan Kerja”. - - PSAK 24 2016 Improvement “Employee Benefits”. - PSAK 58 Penyesuaian 2016 Aset Tidak Lancar yang Dimiliki Untuk Dijual dan Operasi yang Dihentikan”. - - PSAK 58 2016 Improvement “Non-current Assets Held for Sale and Discontinued Operation”. - PSAK 60 Penyesuaian 2016 “Instrumen Keuangan - Pengungkapan” - - PSAK 60 2016 Improvement “Financial Instruments - Disclosure”. Efektif berlaku pada atau setelah 1 Januari 2018: Effective on or after January 1, 2018: - PSAK 69 - Agrikultur”; - - PSAK 69 - Agriculture”; - Amandemen PSAK 2 2016: “Laporan Arus Kas tentang Prakarsa Pengungkapan.” - - Amendments to PSAK 2 2016 - “Statements of Cash Flows: Disclosure Initiatives”. - Amandemen PSAK 46 2016: Pajak Penghasilan tentang Pengakuan Aset Pajak Tangguhan untuk Rugi yang Belum Direalisasi. - - Amendments to PSAK 46 2016 - “Income Taxes: Recognition of Deferred Tax Assets for Unrealised Losses” - Amandemen PSAK 16 2015 - “Agrikultur: Tanaman Produktif”. - - Amendments to PSAK 16 2015 - “Agriculture: Bearer Plants”. Grup sedang menganalisa dampak penerapan standar akuntansi dan interpretasi tersebut di atas terhadap laporan keuangan konsolidasian Grup. The Group is still assessing the impact of these accounting standards and interpretations on the Group’s consolidated financial statements.33. INFORMASI KEUANGAN
TERSENDIRI PERUSAHAAN33. THE COMPANY’S SEPARATE FINANCIAL
STATEMENTS Informasi keuangan tersendiri Entitas Induk menyajikan informasi laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas dan laporan arus kas, dimana penyertaan saham pada entitas anak dicatat dengan metode biaya. Separate financial information of the Parent Entity presents statements of financial position, statements of profit or loss and other comprehensive income, change in equity and cash flows, which the investment in subsidiaries are recorded using cost method. Informasi keuangan tersendiri Entitas Induk disajikan sebagai lampiran pada laporan keuangan konsolidasian ini. The separate financial information of the Parent Entity are presented as attachment to these consolidated financial statements. PT WISMILAK INTI MAKMUR TBK ENTITAS INDUK SAJA LAPORAN POSISI KEUANGAN 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK PARENT ENTITY ONLY STATEMENTS OF FINANCIAL POSITION December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 84 2016 2015 ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 22.684.137.667 29.479.312.937 Cash and cash equivalents Piutang usaha 16.067.497.097 13.088.153.357 Trade receivables Piutang lain-lain 114.698.375 54.065.360 Other receivables Persediaan 41.944.981.232 33.508.783.620 Inventories Pajak dibayar dimuka 779.175.956 - Prepaid taxes Uang muka 3.130.241.128 2.061.313.513 Advance payments Beban dibayar dimuka 135.696.882 171.193.430 Prepaid expenses TOTAL ASET LANCAR 84.856.428.337 78.362.822.217 TOTAL CURRENT ASSETS ASET TIDAK LANCAR NON-CURRENT ASSETS Aset pajak tangguhan - neto 158.879.922 164.532.916 Deferred tax assets - net Aset tetap - setelah dikurangi Fixed assets - net of akumulasi penyusutan sebesar accumulated depreciation of Rp27.157.625.960 pada Rp27,157,625,960 in 2016 and tahun 2016 dan Rp22.701.215.884 Rp22,701,215,884 pada tahun 2015 17.864.015.406 21.778.916.842 in 2015 Penyertaan pada entitas anak 471.351.977.000 471.351.977.000 Investment in subsidiaries Aset lain-lain 5.821.661.550 5.235.454.545 Other assets TOTAL ASET TIDAK LANCAR 495.196.533.878 498.530.881.303 TOTAL NON-CURRENT ASSETS TOTAL ASET 580.052.962.215 576.893.703.520 TOTAL ASSETSParts
» Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» Pendirian Perusahaan The Company
» Pendirian Perusahaan lanjutan The Company
» Penawaran Umum Efek Perusahaan
» Penawaran Umum UMUM lanjutan GENERAL continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Struktur Entitas Anak The Structure of Subsidiaries
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Setara Kas yang Dibatasi Penggunaannya
» Penyisihan Kerugian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka Prepaid Expenses
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perangkat Lunak Software Development Cost
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Assets
» Imbalan Kerja Employee Benefits
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances Denominated in Foreign Currency
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Pajak Penghasilan lanjutan Income Tax continued Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Financial Instruments continued Biaya Perolehan yang Diamortisasi dari
» Informasi Segmen IKHTISAR KEBIJAKAN
» Segment Information IKHTISAR KEBIJAKAN
» Provisi dan Kontinjensi IKHTISAR KEBIJAKAN
» Provisions and Contingencies IKHTISAR KEBIJAKAN
» Biaya Emisi Saham IKHTISAR KEBIJAKAN
» Share Issuance Cost IKHTISAR KEBIJAKAN
» Laba per Saham IKHTISAR KEBIJAKAN
» Earnings per Share IKHTISAR KEBIJAKAN
» Accounting for Tax Amnesty Assets and Liabilities
» Peristiwa Setelah Tanggal Pelaporan
» Standar Akuntansi Baru IKHTISAR KEBIJAKAN
» New Accounting Standards IKHTISAR KEBIJAKAN
» IKHTISAR KEBIJAKAN Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» SOURCE Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» SOURCE OF Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» SETARA KAS Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» INVESTASI JANGKA PENDEK lanjutan
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» ASET TETAP lanjutan FIXED ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued UTANG BANK BANK LOANS
» UTANG BANK lanjutan BANK LOANS continued
» PT Bank CIMB Niaga Tbk Entitas anak PT Gelora Djaja
» PT Bank CIMB Niaga Tbk lanjutan 2.
» PT Bank CIMB Niaga Tbk continued Entitas anak PT Gelora Djaja lanjutan
» PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
» PT Bank Danamon Indonesia Tbk lanjutan PT
» PT Bank Central Asia Tbk PT Bank Central Asia Tbk
» Pajak Dibayar di Muka Prepaid Taxes
» Beban Pajak Penghasilan Income Tax Expense
» Beban Pajak Penghasilan lanjutan Income Tax Expense continued
» Pajak Kini lanjutan Current Tax continued
» Pajak Tangguhan Deferred Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» Ketetapan Pajak PERPAJAKAN lanjutan TAXATION continued
» Tax Assessments Perusahaan PERPAJAKAN lanjutan TAXATION continued
» Ketetapan Pajak lanjutan PERPAJAKAN lanjutan TAXATION continued
» Tax Assessments continued Perusahaan lanjutan
» Tax Assessments continued PT Gelora Djaja lanjutan
» Pengampunan Pajak Tax Amnesty
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID IN CAPITAL - NET
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN USAHA OPERATING EXPENSES
» Faktor dan Kebijakan Manajemen Risiko Keuangan Factors and Policies of Financial Risk Management
» Faktor dan Kebijakan Manajemen Risiko Keuangan lanjutan
» Factors and Policies of Financial Risk Management continued
» Estimasi Nilai Wajar Fair Value Estimation
» INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL
» Estimasi Nilai Wajar lanjutan Fair Value Estimation continued
» Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
» Nilai Wajar Instrumen Keuangan lanjutan Fair
» Manajemen Modal Capital Management
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE
» LABA PER SAHAM lanjutan EARNINGS PER SHARE continued
» PERJANJIAN PENTING SIGNIFICANT AGREEMENT
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Laporan Keuangan Konsolidasian 31 Desember 2016 dan 2015
» STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF
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