Basis of preparation of the consolidated financial statements continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued b. Prinsip-prinsip konsolidasi lanjutan b. Principles of consolidation continued Sebelum Tanggal 1 Januari 2011 Prior to January 1, 2011 Bagian pemilikan pemegang saham minoritas pada aset bersih dan laba atau rugi bersih dari Entitas Anak yang dikonsolidasi; sebelumnya disajikan sebagai “Hak Minoritas” pada laporan posisi keuangan konsolidasian dan sebagai “Hak Minoritas Atas Rugi Laba Bersih Anak Perusahaan” dalam laporan laba rugi komprehensif konsolidasian. Kerugian yang menjadi bagian dari pemegang saham minoritas pada suatu Entitas Anak dapat melebihi bagiannya dalam modal disetor Entitas Anak tersebut. Kelebihan tersebut dan kerugian lebih lanjut yang menjadi bagian pemegang saham minoritas dibebankan kepada Perusahaan sebagai pemegang saham mayoritas, kecuali pemegang saham minoritas memiliki kepentingan jangka panjang lainnya pada Entitas Anak terkait atau terdapat kewajiban yang mengikat pemegang saham minoritas untuk menutupi kerugian tersebut dan pemegang saham minoritas mampu memenuhi kewajibannya. Apabila pada periode selanjutnya Entitas Anak melaporkan laba, maka laba tersebut harus dialokasikan kepada pemegang saham mayoritas, dalam hal ini, Perusahaan, sampai seluruh bagian kerugian pemegang saham minoritas yang sebelumnya dibebankan kepada Perusahaan dapat dipulihkan. Seluruh transaksi material dan saldo akun antar perusahaan termasuk laba atau rugi yang signifikan yang belum direalisasi telah dieliminasi. The proportionate shares of minority shareholders in net assets and net income or loss of the consolidated subsidiaries were previously presented as “Minority Interests” in the consolidated statements of financial position and as “Minority Interests in Net Loss Income of Subsidiaries” in the consolidated statements of comprehensive income. The losses applicable to the minority interests in a Subsidiary may have exceeded the minority interests in the equity of the Subsidiary. The excess and any further losses applicable to the minority interests were absorbed by the Company as the majority shareholder, except to the extent that the minority interests had other long-term interest in the related Subsidiary or had binding obligations for, and were able to make good of, the losses. If the Subsidiary subsequently reported profits, all such profits were allocated to the majority interest holder, in this case, the Company, until the minority interests’ share of losses previously absorbed by the Company was recovered. All material intercompany transactions and account balances including the related significant unrealized gains or losses have been eliminated. PT ARWANA CITRAMULIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT ARWANA CITRAMULIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the years ended December 31, 2011 and 2010 Expressed in Rupiah, Unless Otherwise Stated 182. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Parts
» U M U M a. Pendirian perusahaan
» GENERAL a. The Company’s establishment
» Penawaran umum saham perusahaan The Company’s public offering
» Susunan Entitas Anak The Company’s Subsidiaries
» Susunan Entitas Anak lanjutan
» The Company’s Subsidiaries continued
» Dewan komisaris, direksi, komite audit
» Commissioners, directors, audit committee
» U M U M lanjutan d. Dewan komisaris, direksi, komite audit
» GENERAL continued d. Commissioners, directors, audit committee
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING a. Dasar
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» Principles of consolidation Sejak Tanggal 1 Januari 2011
» Principles of consolidation continued Sejak Tanggal 1 Januari 2011 lanjutan
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Cash equivalents IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Cadangan penurunan nilai piutang
» Allowance for impairments of receivables
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prepaid expenses IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING
» Borrowing costs SUMMARY OF SIGNIFICANT ACCOUNTING
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja karyawan SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Pajak penghasilan badan SUMMARY OF SIGNIFICANT ACCOUNTING
» Corporate income tax SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per share SUMMARY OF SIGNIFICANT ACCOUNTING
» Restrukturisasi entitas sepengendali SUMMARY OF SIGNIFICANT ACCOUNTING
» Restructuring transactions of entities under common control
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment reporting Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan lanjutan Financial assets continued
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penerapan standar akuntansi revisi lain dan
» Pertimbangan Judgment MANAGEMENT’S USE
» Judgment continued Penentuan MANAGEMENT’S USE
» Estimasi dan Asumsi Estimates and Assumptions
» PENGGUNAAN PERTIMBANGAN, PENGGUNAAN PERTIMBANGAN, PENGGUNAAN PERTIMBANGAN,
» Estimates and Assumptions continued
» PENGGUNAAN PERTIMBANGAN, arna annual report 2011
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA arna annual report 2011
» TRADE RECEIVABLES arna annual report 2011
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN arna annual report 2011
» INVENTORIES arna annual report 2011
» PREPAID EXPENSES arna annual report 2011
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» ASET TETAP arna annual report 2011
» FIXED ASSETS arna annual report 2011
» ASET TETAP lanjutan arna annual report 2011
» FIXED ASSETS continued arna annual report 2011
» ASET TETAP lanjutan FIXED ASSETS continued
» OTHER NON-CURRENT ASSETS This account consists of:
» HUTANG JANGKA PENDEK arna annual report 2011
» SHORT-TERM DEBTS This account consists of the following:
» HUTANG JANGKA PENDEK lanjutan SHORT-TERM DEBTS continued
» HUTANG USAHA KEPADA PIHAK KETIGA
» TRADE PAYABLES TO THIRD PARTIES
» HUTANG USAHA KEPADA PIHAK KETIGA lanjutan
» TRADE PAYABLES arna annual report 2011
» HUTANG LAIN-LAIN OTHER PAYABLES
» ACCRUED EXPENSES arna annual report 2011
» PERPAJAKAN TAXATION arna annual report 2011
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG JANGKA PANJANG LONG-TERM DEBTS
» HUTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM arna annual report 2011
» CAPITAL STOCK arna annual report 2011
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR - BERSIH
» ADDITIONAL PAID-IN CAPITAL - NET
» DIVIDEN KAS arna annual report 2011
» CASH DIVIDEND arna annual report 2011
» DIVIDEN KAS lanjutan CASH DIVIDEND continued
» SELISIH NILAI arna annual report 2011
» DIFFERENCE ARISING FROM RESTRUCTURING TRANSACTIONS OF ENTITIES UNDER COMMON
» PENJUALAN BERSIH arna annual report 2011
» NET SALES arna annual report 2011
» BEBAN POKOK PENJUALAN arna annual report 2011
» BEBAN USAHA arna annual report 2011
» OPERATING EXPENSES arna annual report 2011
» BEBAN LAIN-LAIN - BEBAN KEUANGAN
» OTHER EXPENSES - FINANCE COSTS
» EARNINGS PER SHARE arna annual report 2011
» TRANSAKSI DENGAN arna annual report 2011
» TRANSACTIONS WITH arna annual report 2011
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL TUJUAN DAN
» TUJUAN DAN arna annual report 2011
» INFORMASI SEGMEN arna annual report 2011
» SEGMENT INFORMATION arna annual report 2011
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