NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR
5. PENYAJIAN
KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan5. RESTATEMENT
OF THE CONSOLIDATED FINANCIAL STATEMENTS continued Laporan laba rugi konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2013, sebelum dan sesudah penyajian kembali adalah sebagai berikut: The consolidated comprehensive invome statement for the year ended December 31, 2013 before and after restatement are as follows: Dilaporkan sebelumnya As previously reported Pengaruh Penerapan PSAK 38 Revisi 2012 Menambah Mengurangi Effects of Adoption of PSAK 38 Revised 2012 Add Deduct Disajikan Kembali As Restated Penjualan Neto Sales netto 1.190.432.274 136.315.491 1.326.747.765 Laba Bruto Gross profit 212.527.596 21.355.814 233.883.410 Laba Usaha Operating profit 93.829.194 4.192.438 98.021.632 Laba Tahun Berjalan Profit current year 81.563.337 - 81.563.337 Penyesuaian proforma Proforma - 2.704.624 2.704.624 Penambahan total penjualan sebesar Rp136.315.491, total laba bruto sebesar Rp21.355.814, total laba usaha sebesar Rp4.192.438 dan penyesuaian proforma sebesar Rp2.704.624 adalah berasal dari penjualan, laba bruto dan laba usaha anak-anak perusahaan yang diakuisisi pada tahun 2014 yang disajikan seolah-olah akuisisi terjadi sejak tahun 2013 sesuai dengan PSAK 38. Additional total purchased amounted to Rp136,315,491, total gross profit amounted to Rp21,355,815, total operating profit amounted to Rp4,192,438 and proforma amounted to Rp2,704,624 are from purchasing, gross profit and operating profit from subsidiaries that acquired on 2014 which represented as if the acquisition on 2013 according with PSAK 38. Laporan posisi keuangan konsolidasian sebelum dan sesudah penyajian kembali pada tanggal 31 Desember 2012 adalah sebagai berikut: The consolidated statement of financial position as of December 31, 2012 before and after restatement are as follows: Dilaporkan sebelumnya As previously reported Pengaruh Penerapan PSAK 38 Revisi 2012 Menambah Mengurangi Effects of Adoption of PSAK 38 Revised 2012 Add Deduct Disajikan Kembali As Restated 31 Desember 2012 Jumlah aset Total assets 1.460.575.735 115.805.168 1.576.380.903 Jumlah liabilitas Total liabilities 493.506.748 64.875.774 558.382.522 Jumlah ekuitas Total equity Modal saham 892.472.776 - 892.472.776 Agio saham 689.146 - 689.146 Modal Proforma - 50.929.395 50.929.395 Tambahan modal disetor lainnya - - - Saldo laba 72.696.442 - 72.696.442 Kepentingan non pengendali 1.210.623 - 1.210.623 Jumlah ekuitas 967.068.987 50.929.395 1.017.998.382 Penambahan total aset sebesar Rp115.805.168, total liabilitas sebesar Rp64.875.774 dan total ekuitas sebesar Rp50.929.395 adalah berasal dari aset, libilitas dan ekuitas anak-anak perusahaan yang diakuisisi pada tahun 2014 yang disajikan seolah-olah akuisisi terjadi sejak tahun 2012 sesuai dengan PSAK 38, setelah dilakukan eliminasi. Additional total assets amounted to Rp115,805,168, total liabilities amounted to Rp64,875,774 and total equity amounted to Rp50,929,395 are from assets, liabilities and equity from subsidiaries that acquired on 2014 that represented as if acquisition happened since 2012 according with PSAK 38, after elimination. Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 575. PENYAJIAN
KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan5. RESTATEMENT
OF THE CONSOLIDATED FINANCIAL STATEMENTS continued Penyesuaian Modal proforma sebesar Rp50.929.395 adalah merupakan ekuitas dari anak-anak perusahaan pada tahun 2013 dan 2012 sebelum dilakukan akuisisi. Adjusment of Proforma Capital amounted to Rp50,929,395 is equity from subsidiaries at 2013 and 2012 before acquisition. Perhitungan modal profoma untuk tahun 2013 dan 2012 adalah sebagai berikut: Profoma capital calculations for 2013 and 2012 are as follows : 2013 2012 Saldo modal disetor PT Bukaka Forging Industries 46.430.104 46.430.104 Paid in capital in PT Bukaka Forging Industries Saldo modal disetor PT Bukaka Energy 5.000.000 - Paid in capital in PT Bukaka Energy 51.430.104 46.430.104 Saldo laba PT Bukaka Forging Industries 5.154.560 4.499.291 Retained earnings in PT Bukaka Forging Industries Saldo laba PT Bukaka Energy 52 - Retained earnings in PT Bukaka Energy 5.154.508 4.499.291 Modal disetor Paid in capital PT Anoa Hydro Power 2.475.000 - PT Anoa Hydro Power PT Sakita Hydro Power 1.980.000 - PT Sakita Hydro Power PT Usu Hydro Power 2.475.000 - PT Usu Hydro Power PT Mappung Hydro Power 2.475.000 - PT Mappung Hydro Power 9.405.000 - Saldo laba Retained earnings PT Anoa Hydro Power 1.108.685 - PT Anoa Hydro Power PT Sakita Hydro Power 639.039 - PT Sakita Hydro Power PT Usu Hydro Power 873.183 - PT Usu Hydro Power PT Mappung Hydro Power 2.953.946 - PT Mappung Hydro Power 5.574.853 - Hak minoritas 38.688 - Minority Penyesuaian perubahan persentase kepemilikan 2.049.407 - Adjustment of the percentage change of ownership 5.918.243 - Saldo modal proforma 62.502.853 50.929.395 The balance of the capital proformaParts
» BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» UMUM BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Penawaran Umum Efek Perusahaan
» Penghapusan Pencatatan Efek Perusahaan
» Company’s Delisting UMUM lanjutan
» UMUM lanjutan BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Company’s Delisting continued
» Manajemen Kunci dan Informasi Lainnya
» Key Management and Other Information
» Entitas Anak Subsidiaries UMUM lanjutan GENERAL continued
» Entitas Anak lanjutan Subsidiaries continued
» Entitas Anak lanjutan GENERAL continued
» Subsidiaries continued GENERAL continued
» Tanggal Penyelesaian Laporan Keuangan
» Completion Date of Financial Statement
» Pernyataan Kepatuhan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Statement of Compliance IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Dasar IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of Preparation of the Consolidated
» Dasar IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip Konsolidasian dan Kombinasi Bisnis
» Standar Akuntansi yang Telah Disahkan Namun
» Standar Akuntansi yang Telah Disahkan Namun Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan IKHTISAR KEBIJAKAN
» Financial Instrument continued IKHTISAR KEBIJAKAN
» Piutang Usaha dan Piutang Non-Usaha
» Account and Non-Account Receivables
» Piutang Account IKHTISAR KEBIJAKAN
» Investasi Jangka Pendek IKHTISAR KEBIJAKAN
» Short-Term Investments IKHTISAR KEBIJAKAN
» Deposito yang Dibatasi Penggunaannya
» Restricted Deposit IKHTISAR KEBIJAKAN
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transaction and Balances
» Transaksi dengan Pihak Berelasi
» Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan
» Transactions with Related Parties continued
» Piutang Retensi IKHTISAR KEBIJAKAN
» Retention Receivables IKHTISAR KEBIJAKAN
» Tagihan Bruto Pemberi Kerja Gross Receivables to The Customer
» Beban Dibayar Dimuka IKHTISAR KEBIJAKAN
» Prepaid Expenses IKHTISAR KEBIJAKAN
» Investasi pada Entitas Asosiasi
» Investment in Associates IKHTISAR KEBIJAKAN
» Investasi pada Entitas Asosiasi lanjutan
» Investment in Associates continued
» Aset Tetap IKHTISAR KEBIJAKAN
» Fixed Asset IKHTISAR KEBIJAKAN
» Aset Tetap lanjutan IKHTISAR KEBIJAKAN
» Fixed Asset continued IKHTISAR KEBIJAKAN
» Aset Tak Berwujud IKHTISAR KEBIJAKAN
» Intangible Assets IKHTISAR KEBIJAKAN
» Intangible Assets continued IKHTISAR KEBIJAKAN
» Penurunan Nilai Aset Non Keuangan Impairment of Non Financial Assets
» Penurunan Nilai Aset Non Keuangan lanjutan Impairment of Non Financial Assets continued
» IKHTISAR KEBIJAKAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Sewa lanjutan IKHTISAR KEBIJAKAN
» Leases continued IKHTISAR KEBIJAKAN
» Uang Muka Pelanggan IKHTISAR KEBIJAKAN
» Customer Advances IKHTISAR KEBIJAKAN
» Pengakuan Pendapatan dan Beban
» Pajak Penghasilan Income Tax
» Income Tax continued SUMMARY OF
» Imbalan Pasca Kerja SUMMARY OF
» Employee Benefit Liabilities Provisi
» Provisi lanjutan IKHTISAR KEBIJAKAN
» Provisions continued IKHTISAR KEBIJAKAN
» ESTIMASI DAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN
» FAIR VALUE BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Utang usaha, beban masih harus dibayar, dan
» Pinjaman jangka panjang dari pihak ketiga
» Long-term loan from third parties including
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» RESTATEMENT BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PENYAJIAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» CASH AND CASH EQUIVALENT continued
» RESTRICTED DEPOSIT BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» DEPOSITO YANG DIBATASI PENGGUNAANNYA PIUTANG USAHA – BERSIH ACCOUNT RECEIVABLES – NET
» PIUTANG USAHA – BERSIH lanjutan ACCOUNT RECEIVABLES – NET continued
» PIUTANG USAHA–BERSIH lanjutan
» ACCOUNTS RECEIVABLES–NET continued
» PIUTANG USAHA – BERSIH lanjutan
» ACCOUNT RECEIVABLES – NET continued
» PIUTANG RETENSI BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» RETENTION RECEIVABLES BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» TAGIHAN BRUTO KEPADA PEMBERI KERJA GROSS RECEIVABLES TO THE CUSTOMER
» TAGIHAN BRUTO KEPADA PEMBERI KERJA lanjutan
» GROSS RECEIVABLES TO THE CUSTOMERV continued
» PIUTANG LAIN-LAIN – BERSIH OTHER RECEIVABLES – NET
» PERSEDIAAN INVENTORIES BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PERSEDIAAN lanjutan INVENTORIES continued
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENT IN ASSOCIATES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET LAINNYA lanjutan OTHERS ASSET continued
» UTANG USAHA ACCOUNT PAYABLES
» UTANG USAHA lanjutan ACCOUNT PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG SEWA PEMBIAYAAN LEASE PAYABLES
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLEScontinued
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLES continued
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLES continued UTANG BANK BANK LOAN
» UTANG BANK lanjutan BANK LOAN continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued MODAL SAHAM CAPITAL STOCK
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» AGIO SAHAM ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR LAINNYA ADDITIONAL PAID IN CAPITAL
» KEPENTINGAN NON PENGENDALI NON CONTROLLING INTEREST
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATAN BEBAN LAIN-LAIN OTHER INCOME EXPENSE
» LABA BERSIH PER SAHAM DASAR EARNING PER SHARE
» TRANSAKSI DAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» PERIKATAN COMMITMENTS BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PERIKATAN lanjutan COMMITMENTS continued
» Risiko Kredit FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Credit Risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Risiko Pasar FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Market Risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko Likuiditas Liquidity Risk
» Risiko Industri The Risk of Industry
» KUASI REORGANISASI QUASI REORGANIZATION
» KUASI REORGANISASI lanjutan QUASI REORGANIZATION continued
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