Kas dan Setara Kas dan Investasi Jangka Pendek Cash and Cash Equivalents and Short- Term Investments Cadangan Penurunan Nilai Aset Keuangan Allowance for Impairment of Financial
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
d. Kas dan Setara Kas dan Investasi Jangka Pendek
d. Cash and Cash Equivalents and Short- Term Investments
Kas dan setara kas terdiri dari kas, kas di bank dan deposito berjangka dengan jangka waktu 3 tiga bulan atau kurang sejak tanggal penempatan dan tidak dijadikan sebagai jaminan pinjaman serta tanpa pembatasan penggunaan. Cash and cash equivalents consist of cash on hand, cash in banks and time deposits with maturities of 3 three months or less at the time of placement and not pledged as collateral for loans and without any restrictions in the usage. Deposito berjangka dengan jangka waktu lebih dari 3 tiga bulan tapi tidak melebihi 1 satu tahun dan deposito berjangka kurang dari 3 tiga bulan namun dijaminkan diklasifikasikan sebagai akun “Investasi Jangka Pendek” pada laporan posisi keuangan konsolidasian. Time deposits with maturities of more than 3 three months but not exceeding 1 one year and time deposits with maturities less than 3 three months but pledged, are classified as “Short-term Investment” account in the consolidated statements of financial position. e. Cadangan Penurunan Nilai Aset Keuangan e. Allowance for Impairment of Financial Assets Sebelum 1 Januari 2010, cadangan penurunan nilai ditetapkan berdasarkan hasil penelaahan terhadap kemungkinan tertagihnya masing- masing piutang tersebut pada akhir tahun. Prior to January 1, 2010, allowance for impairment is provided based on an evaluation of the collectibility of the individual receivable at the end of the year. Efektif 1 Januari 2010, Perusahaan dan Entitas Anak melakukan cadangan penurunan nilai sesuai dengan PSAK No. 55 Revisi 2006 Catatan 2v.i. Effective January 1, 2010, the Company and Subsidiaries provide allowance for impairment in accordance with PSAK No. 55 Revised 2006 Note 2v.i.f. Transaksi dengan Pihak Berelasi
Parts
» financial report as per 30 june 2012 unaudited
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued Penawaran Umum
» Struktur Grup lanjutan Group Structure continued
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» “Leases” IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Prinsip-prinsip Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Transaksi dengan Pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan Transactions
» Transaksi dengan Pihak Berelasi lanjutan Transactions Persediaan Inventories
» Properti Investasi Investment Properties Penurunan Nilai Aset Non-keuangan
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment of Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued Biaya Emisi Saham Shares Issuance Costs
» Revenue and Foreign Currency
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan Foreign Currency Income Tax
» Liabilitas Diestimasi atas Kesejahteraan Kompensasi Berbasis Saham Stock Based Compensation
» Informasi Segmen Segment Information
» Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan Financial Instrument continued i
» Sumber Estimasi Ketidakpastian lanjutan Source
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued GOODWILL AND INTANGIBLE ASSET
» GOODWILL DAN financial report as per 30 june 2012 unaudited
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG PREPAID LONG-TERM RENT ASET LAIN-LAIN OTHER ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» UTANG USAHA lanjutan TRADE PAYABLES continued BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PERPAJAKAN TAXATION financial report as per 30 june 2012 unaudited
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS DIESTIMASI ESTIMATED LIABILITY FOR EMPLOYEES’ PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENDAPATAN REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi Berelasi Balances and Transactions with Related
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» TUJUAN DAN financial report as per 30 june 2012 unaudited
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» KEWAJIBAN KONTIJENSI CONTINGENT LIABILITY
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