Karyawan, Direksi, Komisaris dan Komite Audit
a. Basis of Presentation of Consolidated Financial Statements
Laporan keuangan konsolidasian telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia “SAK”, yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia dan Peraturan- Peraturan serta Pedoman Penyajian dan Pengungkapan Laporan Keuangan yang diterbitkan oleh Otoritas Jasa Keuangan “OJK”. The consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards “SAK”, which comprise the Statements and Interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants and the Regulations and Guidelines on Financial Statement Presentation and Disclosures issued by Financial Service Authority “OJK”. Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian selaras dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian Kelompok Usaha untuk tahun yang berakhir pada tanggal 31 Desember 2013. The accounting policies adopted in preparation of the consolidated financial statements are consistent with those adopted in the preparation of the Group’s consolidated financial statements for the year ended December 31, 2013. Laporan keuangan konsolidasian disusun dengan dasar akrual, kecuali laporan arus kas konsolidasian, dan menggunakan konsep biaya historis, kecuali seperti yang disebutkan dalam catatan atas laporan keuangan konsolidasian yang relevan. The consolidated financial statements have been prepared on an accrual basis, except for the consolidated statements of cash flows, and using the historical cost concept of accounting, except as disclosed in the relevant notes herein. Laporan arus kas konsolidasian disusun dengan menggunakan metode langsung dengan mengelompokkan arus kas dalam aktivitas operasi, investasi dan pendanaan. The consolidated statements of cash flows are prepared using the direct method, which classifies the cash flows into operating, investing and financing activities. Tahun buku Kelompok Usaha adalah tanggal 1 Januari sampai dengan 31 Desember. The financial reporting period of the Group is January 1 to December 31. Mata uang pelaporan yang digunakan pada laporan keuangan konsolidasian adalah Rupiah, yang merupakan mata uang fungsional Perusahaan dan masing-masing Entitas Anak. The reporting currency used in the consolidated financial statements is the Indonesian Rupiah, which is the functional currency of the Company and each of its Subsidiaries.Parts
» LAPORAN KEUANGAN 31 DESEMBER 2013
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Penawaran Umum dan Aksi Korporasi yang Mempengaruhi
» Public Offering and Corporate Actions Affecting Issued and Fully Paid Share
» Karyawan, Direksi, Komisaris dan Komite Audit
» Employees, Directors, Commissioners and Audit Committee
» Karyawan, Direksi, Komisaris dan Komite Audit lanjutan
» Employees, Directors, Commissioners and Audit Committee continued
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Basis of Presentation of Consolidated Financial Statements
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Kombinasi Bisnis Entitas Sepengendali Business Combinations of Entities under
» Kombinasi Bisnis Entitas Sepengendali lanjutan
» Business Combinations of Entities under Common Control continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Ayam Pembibit Turunan Breeding Flocks
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, Plant and Equipment
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, Plant and Equipment continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Penurunan Nilai Aset Non keuangan
» Impairment of Non-financial Assets
» Pendapatan dan Beban Revenue and Expense
» Pendapatan dan Beban lanjutan Revenue and Expense continued
» Imbalan Kerja Employee Benefits
» Biaya Penelitian dan Pengembangan Research and Development Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen Operasi Operating Segments
» Segmen Operasi lanjutan Operating Segments continued Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN LAPORAN KEUANGAN 31 DESEMBER 2013
» SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER LAPORAN KEUANGAN 31 DESEMBER 2013
» SUMBER ESTIMASI LAPORAN KEUANGAN 31 DESEMBER 2013
» SOURCE OF LAPORAN KEUANGAN 31 DESEMBER 2013
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2013
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TETAP lanjutan PROPERTY, PAJAK DIBAYAR DI MUKA, TAGIHAN DAN KEBERATAN ATAS HASIL PEMERIKSAAN
» PAJAK DIBAYAR DI MUKA, TAGIHAN DAN KEBERATAN ATAS HASIL PEMERIKSAAN
» PREPAID TAXES, CLAIMS FOR TAX REFUND AND TAX ASSESSMENTS UNDER APPEAL
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS
» UTANG USAHA LAPORAN KEUANGAN 31 DESEMBER 2013
» ACCOUNTS PAYABLE – TRADE LAPORAN KEUANGAN 31 DESEMBER 2013
» UTANG USAHA lanjutan LAPORAN KEUANGAN 31 DESEMBER 2013
» ACCOUNTS PAYABLE - TRADE continued
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD
» BEBAN AKRUAL LAPORAN KEUANGAN 31 DESEMBER 2013
» ACCRUED EXPENSES UTANG BANK JANGKA PANJANG LONG-TERM BANK LOAN
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOAN continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued PENJUALAN NETO NET SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATAN OPERASI LAIN OTHER OPERATING INCOME
» BEBAN OPERASI LAIN OTHER OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BIAYA KEUANGAN FINANCE COSTS
» PERPAJAKAN TAXATION LAPORAN KEUANGAN 31 DESEMBER 2013
» PERPAJAKAN lanjutan TAXATION continued LIABILITAS IMBALAN
» LIABILITAS IMBALAN LAPORAN KEUANGAN 31 DESEMBER 2013
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND LAPORAN KEUANGAN 31 DESEMBER 2013
» PERJANJIAN IKATAN DAN KONTIJENSI YANG SIGNIFIKAN
» Kontrak Berjangka Komoditas SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» Commodity Future Contracts SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» Perjanjian Lisensi License Agreements
» Perjanjian Fasilitas Pinjaman lanjutan Loan Facility Agreements continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» Credit risk continued TUJUAN DAN
» Risiko likuiditas TUJUAN DAN
» Risiko likuiditas lanjutan Risk Management continued
» Liquidity risk continued TUJUAN DAN
» Foreign currency risk FINANCIAL RISK MANAGEMENT OBJECTIVES
» Commodity Price Risk TUJUAN DAN
» Interest Rate Risk TUJUAN DAN
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