Revenue and Expense Recognition
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
SIGNIFIKAN lanjutan2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continuedt. Instrumen Keuangan lanjutan
t. Financial Instruments continued
i. Aset Keuangan lanjutan
i. Financial Assets continued
Pengukuran setelah pengakuan awal lanjutan Subsequent measurement continued • Aset keuangan yang dinilai pada nilai wajar melalui laba atau rugi lanjutan • Financial assets at fair value through profit or loss continued Derivatif melekat dalam kontrak utama dihitung sebagai derivatif terpisah ketika risiko dan karakteristiknya tidak berkaitan dengan kontrak utama dan kontrak utama tidak dicatat pada nilai wajar. Derivatif melekat diukur berdasarkan nilai wajar dengan laba atau rugi yang timbul dari perubahan nilai wajar tersebut diakui dalam laporan laba rugi konsolidasian. Penilaian kembali hanya timbul jika terdapat perubahan kontrak yang secara signifikan mengubah arus kas yang dipersyaratkan oleh kontrak. Derivatives embedded in host contracts are accounted for as separate derivatives when their risks and characteristics are not closely related to those of the host contracts and the host contracts are not carried at fair value. These embedded derivatives are measured at fair value with gains or losses arising from changes in fair value recognized in the consolidated statements of income. Reassessment only occurs if there is a change in the terms of the contract that significantly modifies the cash flows that would otherwise be required. Perusahaan dan Entitas anak tidak mempunyai aset keuangan yang dinilai pada nilai wajar melalui laba atau rugi pada tanggal 31 Desember 2011 dan 2010. The Company and Subsidiaries did not have any financial assets at fair value through profit or loss as of December 31, 2011 and 2010. • Pinjaman yang diberikan dan piutang • Loans and receivables Pinjaman yang diberikan dan piutang adalah aset keuangan non derivatif dengan pembayaran tetap atau telah ditentukan dan tidak mempunyai kuotasi di pasar aktif. Aset keuangan tersebut dicatat pada biaya perolehan yang diamortisasi menggunakan metode tingkat bunga efektif. Laba atau rugi diakui dalam laporan laba rugi konsolidasian pada saat pinjaman dan piutang dihentikan pengakuannya atau mengalami penurunan nilai, serta melalui proses amortisasi. Loans and receivables are non- derivative financial assets with fixed or determinable payments that are not quoted in an active market. Such financial assets are carried at amortized cost using the effective interest rate method. Gains and losses are recognized in the consolidated statements of income when the loans and receivables are derecognized or impaired, as well as through the amortization process. are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in Rupiah Unless Otherwise Stated 292. IKHTISAR KEBIJAKAN AKUNTANSI YANG
Parts
» Welcome to Trikomsel Website
» Implementation During 2011, our Board of Commissioners and
» Pelaksanaan Sepanjang tahun 2011, Dewan Komisaris dan
» Company Rules Our company rules regulate the rights and
» Code of Conduct These guidelines manage the relationship between
» Peraturan Perseroan Peraturan Perseroan mengatur hak dan kewajiban
» Pedoman Perilaku Pedoman Perilaku adalah landasan yang mengatur
» General Meeting of Shareholders GMS Board of Commissioners
» Rapat Umum Pemegang Saham RUPS
» Komite Audit Struktur Tata Kelola Perusahaan Struktur dan kerangka tata kelola perusahaan terdiri
» UMUM Internal Risks Working With Principals
» Establishment of the Company
» UMUM lanjutan Internal Risks Working With Principals
» Penawaran Umum Efek Perusahaan
» Public Offering of the Company’s Shares Entitas anak Subsidiaries
» Dewan Komisaris, Direksi dan Karyawan
» Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dasar Penyusunan Laporan Keuangan
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of the Financial
» Prinsip Konsolidasian Principles of Consolidation
» Prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Investasi pada Perusahaan Asosiasi
» Investments in Associated Companies
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Kas dan Setara Kas dan Investasi Jangka Pendek
» Cash and Cash Equivalents and Short-term
» Kas dan Setara Kas dan Investasi Jangka
» Cadangan penurunan nilai aset keuangan
» Allowance for impairment IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Transactions with Related Parties continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Pajak Penghasilan Badan Corporate Income Tax
» Tambahan modal disetor - neto
» Additional Paid-in Capital - net
» Estimasi Liabilitas Imbalan Kerja Karyawan
» Estimated Liabilities for Employees’
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Biaya Ditangguhkan - Biaya Pinjaman
» Deferred Charges - Borrowing Cost
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment Information Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Assets SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Keuangan lanjutan SUMMARY OF
» Financial Assets continued SUMMARY OF
» IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI Internal Risks Working With Principals
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost of financial instruments
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT
» Financial Instruments continued SUMMARY OF SIGNIFICANT
» SUMBER ESTIMASI KETIDAKPASTIAN Internal Risks Working With Principals
» SOURCE OF ESTIMATION UNCERTAINTY
» ENTITAS ANAK SUBSIDIARIES Internal Risks Working With Principals
» ENTITAS ANAK lanjutan Internal Risks Working With Principals
» SUBSIDIARIES continued Internal Risks Working With Principals
» CASH AND CASH EQUIVALENTS continued
» Investasi jangka pendek Internal Risks Working With Principals
» Short term investment Internal Risks Working With Principals
» PIUTANG USAHA Internal Risks Working With Principals
» TRADE RECEIVABLES Internal Risks Working With Principals
» PIUTANG USAHA lanjutan Internal Risks Working With Principals
» TRADE RECEIVABLES continued Internal Risks Working With Principals
» PERSEDIAAN Internal Risks Working With Principals
» INVENTORIES Internal Risks Working With Principals
» PERSEDIAAN lanjutan Internal Risks Working With Principals
» INVENTORIES continued Internal Risks Working With Principals
» UANG MUKA Internal Risks Working With Principals
» ADVANCES Internal Risks Working With Principals
» UANG MUKA lanjutan Internal Risks Working With Principals
» ADVANCES continued Internal Risks Working With Principals
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENTS IN ASSOCIATED COMPANY
» INVESTASI PADA PERUSAHAAN ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATED COMPANY continued
» ASET TIDAK LANCAR LAINNYA - NETO OTHER NON-CURRENT ASSETS - NET
» UTANG BANK - PIHAK KETIGA BANK LOANS - THIRD PARTIES
» UTANG BANK - PIHAK KETIGA lanjutan BANK LOANS - THIRD PARTIES continued
» UTANG USAHA lanjutan TRADE PAYABLES continued PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLE
» UTANG SEWA PEMBIAYAAN lanjutan FINANCE LEASE PAYABLE continued
» ESTIMASI LIABILITAS Internal Risks Working With Principals
» ESTIMATED LIABILITIES FOR EMPLOYEES’ BENEFITS
» ESTIMATED LIABILITIES FOR EMPLOYEES’ BENEFITS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» DIVIDEN KAS DAN PEMBENTUKAN CADANGAN UMUM
» CASH DIVIDENDS AND APPROPRIATION FOR GENERAL RESERVE
» LABA NETO PER SAHAM DASAR BASIC EARNINGS PER SHARE
» BEBAN POKOK PENDAPATAN COST OF REVENUE
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUE continued
» BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN UMUM DAN ADMINISTRASI lanjutan GENERAL AND ADMINISTRATIVE EXPENSES
» SALDO, TRANSAKSI DAN HUBUNGAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» BALANCES, TRANSACTIONS AND RELATIONSHIPS WITH RELATED PARTIES
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENTS 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
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» STANDAR AKUNTANSI REVISI YANG TELAH DITERBITKAN NAMUN BELUM BERLAKU
» REVISED ACCOUNTING STANDARDS THAT HAVE BEEN PUBLISHED BUT NOT YET
» PENYELESAIAN LAPORAN KEUANGAN KONSOLIDASIAN
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