PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
17
1. UMUM Lanjutan 1. GENERAL Continued
Pada tanggal 30 Juni 2010 dan 2009, Perusahaan memiliki masing-masing lebih
kurang 14.227 dan 12.768 orang pegawai tetap tidak diaudit.
As of June 30 , 2010 and 2009, the Company had approximately 14,227 and 12,768
permanent employees, respectively unaudited.
2. IKHTISAR KEBIJAKAN
AKUNTANSI PENTING
2. SUMMARY OF
SIGNIFICANT ACCOUNTING
POLICIES
Laporan keuangan konsolidasian disajikan sesuai dengan prinsip dan praktek akuntansi yang
berlaku umum di Indonesia, yaitu Pernyataan Standar Akuntansi Keuangan PSAK yang
dikeluarkan oleh Ikatan Akuntan Indonesia IAI dan Pedoman Penyajian dan Pengungkapan
Laporan Keuangan, khususnya Industri Perkebunan, yang dikeluarkan oleh Badan
Pengawas Pasar Modal dan Lembaga Keuangan Bapepam-LK. Kebijakan akuntansi yang
signifikan diterapkan secara konsisten, adalah sebagai berikut:
The consolidated financial statements have been prepared in accordance with the generally
accepted accounting principles and practices in Indonesia “Indonesian GAAP”, which are
covered by the Statement of Financial Accounting Standards PSAK issued by the
Indonesian Institute of Accountants IAI and Guidelines for Presentation and Disclosure of
Financial Statements for Plantations Industry set out by the Capital Market and Financial
Institution Supervisory Agency Bapepam-LK. The accounting principles applied consistently in
the preparation of the consolidated financial statements were as follows:
a. Dasar Penyajian Laporan Keuangan Konsolidasian
a. Basis of Preparation of the Consolidated Financial Statements
Laporan keuangan konsolidasian, kecuali laporan arus kas konsolidasian, disusun
dengan dasar akrual dengan menggunakan konsep biaya historis, kecuali beberapa akun
tertentu yang disusun berdasarkan dasar lain sebagaimana diuraikan dalam kebijakan
akuntansi masing-masing akun terkait. The consolidated financial statements, except
for the consolidated statements of cash flows, are prepared under the accrual basis of
accounting, with the measurement basis being historical cost, except for certain
accounts that are measured on the basis described in the related accounting policies.
Mata uang pelaporan yang digunakan dalam penyusunan laporan keuangan konsolidasian
adalah mata uang Rupiah “Rp”. The reporting currency used in the
preparation of the consolidated financial statements is Indonesian Rupiah “Rp”.
Laporan arus kas konsolidasian menyajikan penerimaan dan pengeluaran kas yang
diklasifikasikan ke dalam aktivitas operasi, investasi dan pendanaan. Arus kas dari
aktivitas operasi disajikan dengan menggunakan metode langsung.
The consolidated statements of cash flows present receipts and payments of cash
classified into operating, investing and financing activities. Cash flows from operating
activities are presented using the direct method.
PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
18
2. IKHTISAR KEBIJAKAN
AKUNTANSI PENTING
Lanjutan 2. SUMMARY
OF SIGNIFICANT
ACCOUNTING POLICIES Continued
b. Prinsip-Prinsip Konsolidasi b. Principles of Consolidation
Laporan keuangan konsolidasian menggabungkan seluruh Anak perusahaan
yang dikendalikan oleh Perusahaan. Pengendalian dianggap ada apabila
Perusahaan memiliki baik secara langsung atau tidak langsung melalui Anak
perusahaan, lebih dari 50 hak suara pada suatu Anak perusahaan. Walaupun
Perusahaan memiliki hak suara 50 atau kurang, pengendalian tetap dianggap ada
apabila adanya salah satu kondisi berikut: The consolidated financial statements include
all Subsidiaries that are controlled by the Company. Control is presumed to exist when
the Company owns, directly or indirectly through Subsidiaries, more than 50 of the
voting rights of the Subsidiaries. Even when the Company owns 50 or less of the voting
rights, control exists when one of the following conditions is met:
a mempunyai hak suara yang lebih dari 50 berdasarkan suatu perjanjian dengan
investor lainnya; a having more than 50 of the voting rights
by virtue of agreement with other investors;
b mempunyai hak untuk mengatur dan menentukan kebijakan finansial dan
operasional Anak perusahaan berdasarkan anggaran dasar atau perjanjian;
b having the right to govern the financial and operating policies of the Subsidiaries
under the articles of association or an agreement;
c mampu menunjuk atau memberhentikan mayoritas pengurus Anak perusahaan;
c ability to appoint or remove the majority of the members of the Subsidiaries’
management; d mampu menguasai suara mayoritas dalam
rapat pengurus. d ability to control the majority of votes at
meetings of management; Proporsi bagian pemilikan pemegang saham
minoritas atas ekuitas Anak perusahaan yang dikonsolidasian disajikan dalam akun “Hak
Minoritas atas Aset Bersih Anak perusahaan yang Dikonsolidasian” pada neraca
konsolidasian, sedangkan proporsi bagian pemilikan pemegang saham minoritas atas
laba atau rugi bersih Anak perusahaan yang dikonsolidasian disajikan dalam akun “Hak
Minoritas atas Laba atau Rugi Bersih Anak perusahaan yang Dikonsolidasian” pada
laporan laba rugi konsolidasian. The minority shareholders’ proportionate
share in the equity of the consolidated subsidiaries is presented under “Minority
Interests in Net Assets of Consolidated Subsidiaries” in the consolidated balance
sheets, while the minority shareholders’ proportionate share in the net income or loss
of consolidated subsidiaries is presented under “Minority Interests in Net Income or
Loss of Consolidated Subsidiaries” in the consolidated statements of income.
Seluruh saldo akun dan transaksi yang material antar perusahaan yang dikonsolidasi
telah dieliminasi. All significant inter-company transactions and
balances have been eliminated.
