PROPERTI INVESTASI INVESTMENT PROPERTIES
15. SELISIH LEBIH HARGA PEROLEHAN TERHADAP NILAI WAJAR DAN SELISIH LEBIH NILAI WAJAR
TERHADAP HARGA PEROLEHAN ANAK PERUSAHAAN15. EXCESS OF ACQUISITION COST OVER SUBSIDIARIES’ FAIR VALUE AND EXCESS
OF SUBSIDIARIES’ FAIR VALUE OVER ACQUISITION COSTa. Selisih lebih harga perolehan terhadap nilai wajar Anak perusahaan - bersih
a. Excess of acquisition cost over Subsidiaries’ fair value - net
Akun ini terdiri dari: This account consists of: 2010 2009 Selisih lebih harga perolehan terhadap nilai wajar Anak Excess of acquisition cost over perusahaan Subsidiaries’ fair value PT Dutaperkasa PT Dutaperkasa Unggullestari 34.096.822.193 34.096.822.193 Unggullestari PT Graha Andrasentra PT Graha Andrasentra Propertindo 16.872.087.858 16.872.087.858 Propertindo PT Alberta Utilities 20.418.089.203 20.418.089.203 PT Alberta Utilities PT Rasuna Caturtama PT Rasuna Caturtama Corpora 9.646.656.699 9.646.656.699 Corpora Transglobal Finance Limited 379.153.231 379.153.231 Transglobal Finance Limited PT Sanggraha Pelita PT Sanggraha Pelita Sentosa 345.368.068 345.368.068 Sentosa PT Mutiara Permata Biru 2.449.322.346 2.449.322.346 PT Mutiara Permata Biru Jumlah 79.308.854.906 79.308.854.906 Total Akumulasi amortisasi: Accumulated amortization: PT Dutaperkasa PT Dutaperkasa Unggullestari 23.322.723.217 17.048.411.097 Unggullestari PT Graha Andrasentra PT Graha Andrasentra Propertindo 13.670.388.838 12.020.246.201 Propertindo PT Alberta Utilities 2.552.261.150 1.531.356.690 PT Alberta Utilities PT Rasuna Caturtama PT Rasuna Caturtama Corpora 602.916.044 120.583.209 Corpora Transglobal Finance Limited 25.276.882 6.319.221 Transglobal Finance Limited PT Sanggraha Pelita PT Sanggraha Pelita Sentosa 345.368.068 345.368.068 Sentosa PT Mutiara Permata Biru 2.449.322.346 2.122.746.033 PT Mutiara Permata Biru Jumlah 38.069.611.853 28.949.538.453 Total Bersih 41.239.243.053 50.359.316.453 Net DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam Rupiah, kecuali dinyatakan lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009 Expressed in Rupiah, unless otherwise stated 5615. SELISIH LEBIH HARGA PEROLEHAN TERHADAP NILAI WAJAR DAN SELISIH LEBIH NILAI WAJAR
TERHADAP HARGA PEROLEHAN ANAK PERUSAHAAN Lanjutan15. EXCESS OF ACQUISITION COST OVER SUBSIDIARIES’ FAIR VALUE AND EXCESS
OF SUBSIDIARIES’ FAIR VALUE OVER ACQUISITION COST Continueda. Selisih lebih harga perolehan terhadap nilai wajar Anak perusahaan - bersih Lanjutan
a. Excess of acquisition cost over Subsidiaries’ fair value - net Continued
Pada tahun 2010 dan 2009, rincian penambahan selisih lebih nilai perolehan atas nilai wajar Anak perusahaan adalah sebagai berikut: In 2010 and 2009, details of addition in excess of acquisition cost over Subsidiaries’ fair value are as follows: 2010 2009 Nilai perolehan: Acquisition cost: PT Alberta Utilities - 21.352.000.000 PT Alberta Utilities PT Rasuna Caturtama PT Rasuna Caturtama Corpora - 249.000.000 Corpora Transglobal Finance Ltd. - 9.842 Transglobal Finance Ltd. Jumlah - 21.601.009.842 Total Nilai wajar saat akuisisi: Fair value at acquisition: PT Alberta Utilities - 933.910.797 PT Alberta Utilities PT Rasuna Caturtama PT Rasuna Caturtama Corpora - 9.397.656.699 Corpora Transglobal Finance Ltd. - 379.143.389 Transglobal Finance Ltd. Jumlah - 8.842.889.291 Total Selisih lebih nilai perolehan atas nilai wajar Anak Excess of acquisition cost over perusahaan - 30.443.899.133 Subsidiaries’ fair value Beban amortisasi selisih lebih harga perolehan terhadap nilai wajar Anak perusahaan masing- masing sebesar Rp 9,12 miliar dan Rp 9,15 miliar, dibebankan pada laporan laba rugi konsolidasian pada tahun 2010 dan 2009. Amortisation expenses of acquisition cost over Subsidiaries’ fair value amounted to Rp 9.12 billion and Rp 9.15 billion were charged to consolidated statement of income in 2010 and 2009, respectively.b. Selisih lebih nilai wajar terhadap harga perolehan Anak perusahaan - bersih
b. Excess of Subsidiaries’ fair value over acquisition cost - net
Akun ini terdiri dari: This account consists of: 2010 2009 Selisih lebih nilai wajar terhadap harga perolehan Excess of Subsidiaries’ fair value Anak perusahaan over acquisition cost PT Bahana Sukmasejahtera 359.774.808.847 359.774.808.847 PT Bahana Sukmasejahtera PT Bali Nirwana Resort 71.429.225.121 71.429.225.121 PT Bali Nirwana Resort PT Bakrie Swasakti Utama 19.674.479.778 19.674.479.778 PT Bakrie Swasakti Utama PT Provices Indonesia 5.644.725.571 5.644.725.571 PT Provices Indonesia PT Berkah Puhu Lestari 1.257.524.149 1.257.524.149 PT Berkah Puhu Lestari PT Libratindo Gemilang 400.000.000 400.000.000 PT Libratindo Gemilang PT Satria Cita Perkasa 11.844.969 11.844.969 PT Satria Cita Perkasa Jumlah 458.192.608.435 458.192.608.435 Total Akumulasi amortisasi: Accumulated amortization PT Bahana Sukmasejahtera 44.971.851.110 26.983.110.666 PT Bahana Sukmasejahtera PT Bali Nirwana Resort 5.059.570.113 - PT Bali Nirwana Resort PT Bakrie Swasakti Utama 2.239.502.278 1.147.677.987 PT Bakrie Swasakti Utama PT Berkah Puhu Lestari 879.354.905 564.213.867 PT Berkah Puhu Lestari PT Libratindo Gemilang 280.912.000 181.672.000 PT Libratindo Gemilang PT Provices Indonesia 352.795.348 70.559.070 PT Provices Indonesia PT Satria Cita Perkasa 789.665 197.416 PT Satria Cita Perkasa Jumlah 53.784.775.419 28.947.431.006 Total Bersih 404.407.833.016 429.245.177.429 NetParts
» Audited Financial Report 2010
» UMUM Audited Financial Report 2010
» Establishment and general information
» Penawaran umum efek dan obligasi Perusahaan Public offering of shares and bonds of the
» UMUM Lanjutan Audited Financial Report 2010
» GENERAL Continued b. Penawaran umum efek dan obligasi Perusahaan
» Perusahaan dan Anak perusahaan The Company and its Subsidiaries
» The Company and its Subsidiaries Continued
» The Company and its Subsidiaries Continued Anak perusahaan
» Karyawan, direksi dan dewan komisaris Employees, board of directors and
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Dasar penyajian laporan keuangan konsolidasian Basis preparation of consolidated financial
» Prinsip-prinsip konsolidasian Principles of consolidation
» Principles of consolidation Continued
» Kas dan setara kas Cash and cash equivalents
» Deviden Dividend KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Transaksi dengan pihak-pihak yang mempunyai hubungan istimewa
» Transactions with related parties
» Biaya dibayar di muka Prepaid expenses
» Transaksi dan saldo dalam mata uang asing Foreign currency transactions and balances
» Instrumen Keuangan Financial Instruments
» Financial Instruments Continued KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Persediaan Inventories KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Inventories Continued KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Aset bangun serah Asset under build and transfer
» Tanah yang belum dikembangkan Land bank
» Penyertaan saham pada perusahaan Asosiasi Investment in shares of stock in Associated
» Investment properties KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Fixed assets Continued Tahun
» Fixed assets Continued KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Penurunan nilai aset Impairment of assets value
» Leases KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Leases Continued KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Beban emisi saham Stock issuance cost
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Revenue and expense recognition Continued
» Perpajakan Taxation KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Taxation Continued KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Selisih nilai transaksi restrukturisasi dengan entitas sepengendali
» Difference in value of restructuring transaction with entities under common control
» Employees’ benefits KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Cadangan atas penggantian peralatan operasi Reserve for replacement of operating
» Cadangan atas penggantian perabotan dan peralatan
» Reserve replacement of furniture and equipment
» Selisih lebih harga perolehan nilai wajar terhadap nilai wajar harga perolehan Anak
» Hak minoritas atas aset bersih Anak perusahaan Minority interest in net assets of Subsidiaries
» Bonds payable KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» PENDIRIAN, AKUISISI DAN DIVESTASI ANAK
» CASH AND CASH EQUIVALENTS Continued 2010
» INVESTASI JANGKA PENDEK Audited Financial Report 2010
» SHORT-TERM INVESTMENT Audited Financial Report 2010
» INVESTASI JANGKA PENDEK Lanjutan
» SHORT-TERM INVESTMENT Continued Audited Financial Report 2010
» SHORT-TERM INVESTMENT Continued 2010 Audited Financial Report 2010
» PIUTANG USAHA Audited Financial Report 2010
» TRADE RECEIVABLES Audited Financial Report 2010
» PIUTANG USAHA Lanjutan Audited Financial Report 2010
» TRADE RECEIVABLES Continued 2010 Audited Financial Report 2010
» PIUTANG LAIN-LAIN Audited Financial Report 2010
» OTHER RECEIVABLES Audited Financial Report 2010
» PIUTANG LAIN-LAIN - PIHAK KETIGA Lanjutan
» OTHER RECEIVABLES - THIRD PARTIES Continued
» PERSEDIAAN Audited Financial Report 2010
» INVENTORIES Audited Financial Report 2010
» PERSEDIAAN Lanjutan Audited Financial Report 2010
» INVENTORIES Continued Audited Financial Report 2010
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA
» ADVANCES AND PREPAID EXPENSES
» DANA DALAM PEMBATASAN RESTRICTED FUNDS
» DANA DALAM PEMBATASAN Lanjutan RESTRICTED FUNDS Continued
» PENYERTAAN SAHAM PADA PERUSAHAAN ASOSIASI
» INVESTMENT IN SHARES OF STOCK IN ASSOCIATED COMPANIES
» PENYERTAAN SAHAM PADA PERUSAHAAN ASOSIASI Lanjutan
» INVESTMENT IN SHARES OF STOCK IN ASSOCIATED COMPANIES Continued
» TANAH YANG BELUM DIKEMBANGKAN Lanjutan LAND BANK Continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI Lanjutan INVESTMENT PROPERTIES Continued
» ASET TETAP Lanjutan FIXED ASSETS Continued
» SELISIH LEBIH HARGA PEROLEHAN TERHADAP NILAI WAJAR DAN SELISIH LEBIH NILAI WAJAR
» Selisih lebih harga perolehan terhadap nilai wajar Anak perusahaan - bersih
» Excess of acquisition cost over Subsidiaries’ fair value - net
» Selisih lebih harga perolehan terhadap nilai wajar Anak perusahaan - bersih Lanjutan
» Excess of acquisition cost over Subsidiaries’ fair value - net Continued
» Selisih lebih nilai wajar terhadap harga perolehan Anak perusahaan - bersih
» Excess of Subsidiaries’ fair value over acquisition cost - net
» Selisih lebih nilai wajar terhadap harga perolehan Anak perusahaan - bersih Lanjutan
» Excess of Subsidiaries’ fair value over acquisition cost - net Continued
» HUTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» HUTANG BANK JANGKA PENDEK Lanjutan SHORT-TERM BANK LOANS Continued
» HUTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» HUTANG USAHA - PIHAK KETIGA Lanjutan TRADE PAYABLES - THIRD PARTIES Continued
» HUTANG LAIN-LAIN - PIHAK KETIGA OTHER PAYABLES - THIRD PARTIES
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» Prepaid taxes PERPAJAKAN TAXATION
» Hutang pajak Lanjutan Taxes payable Continued
» Taksiran beban manfaat pajak penghasilan
» Rekonsiliasi pajak penghasilan badan konsolidasian
» Reconciliation of the consolidated corporate income tax
» Rekonsiliasi pajak penghasilan badan konsolidasian Lanjutan
» Reconciliation of the consolidated corporate income tax Continued
» Manfaat beban pajak tangguhan
» Deferred tax benefit expense
» Manfaat beban pajak tangguhan Lanjutan
» Deferred tax benefit expense Continued 2010
» Pajak tangguhan PERPAJAKAN Lanjutan TAXATION Continued
» Deferred tax PERPAJAKAN Lanjutan TAXATION Continued
» Administrasi dan perubahan peraturan perpajakan
» Administration and changes in tax regulation
» Administrasi dan perubahan peraturan perpajakan Lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI PT Bank Rakyat Indonesia Persero Tbk. BRI
» PT Bank Rakyat Indonesia Persero Tbk. BRI Lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI Continued
» PT Bank Bukopin Tbk. Bukopin PT Bank Bukopin Tbk. Bukopin
» PT Bank Bukopin Tbk. Bukopin Lanjutan PT Bank Bukopin Tbk. Bukopin Continued
» HUTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG Lanjutan
» PT Bank Syariah Mandiri PT Bank Syariah Mandiri
» PT Bank Tabungan Negara Persero Tbk. BTN PT Bank Tabungan Negara Persero Tbk. BTN
» PT Bank Tabungan Negara Persero Tbk. BTN Lanjutan
» PT Bank Tabungan Negara Persero Tbk. BTN Continued
» PT Bank CIMB Niaga Tbk. CIMB Niaga PT Bank CIMB Niaga Tbk. CIMB Niaga
» PT Bank OCBC NISP Tbk., PT Bank Kesawan dan PT Bank Himpunan Saudara 1906 Tbk.
» PT Bank OCBC NISP Tbk., PT Bank Kesawan and PT Bank Himpunan Saudara 1906 Tbk.
» PT Bank Mutiara Tbk. PT Bank Mutiara Tbk.
» Beleggingsmaatschappij Broem B.V. Beleggingsmaatschappij Broem B.V.
» Beleggingsmaatschappij Broem B.V. Lanjutan Beleggingsmaatschappij Broem B.V. Continued
» HUTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES
» HUTANG USAHA JANGKA PANJANG Lanjutan LONG-TERM TRADE PAYABLES Continued
» Equity-Linked Bond Bakrieland Development Investment Pte Ltd. Tahun 2010
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bond Year 2010
» Equity-Linked Bond Bakrieland Development Investment Pte Ltd. Tahun 2010 Lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bond Year 2010 Continued
» Obligasi I Bakrieland Development Tahun 2008 Bakrieland Development bonds I Year 2008
» Obligasi I Bakrieland Development Tahun 2008 Lanjutan
» Bakrieland Development bonds I Year 2008 Continued
» Sukuk Ijarah I Bakrieland Development Tahun 2009
» Bakrieland Development Sukuk Ijarah I Year 2009
» Sukuk Ijarah I Bakrieland Development Tahun 2009 Lanjutan
» Bakrieland Development Sukuk Ijarah I Year 2009 Continued
» HUTANG SEWA PEMBIAYAAN OBLIGATION UNDER CAPITAL LEASE
» WARAN WARRANT Audited Financial Report 2010
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» SAHAM YANG DIPEROLEH KEMBALI Lanjutan TREASURY STOCK Continued
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» PENGHASILAN BEBAN BUNGA DAN KEUANGAN INTEREST INCOME EXPENSES AND FINANCIAL
» KOMPENSASI KARYAWAN BERBASIS SAHAM STOCK BASED COMPENSATION
» KOMPENSASI KARYAWAN BERBASIS SAHAM Lanjutan
» STOCK BASED COMPENSATION Continued
» KESEJAHTERAAN KARYAWAN EMPLOYEE BENEFITS
» KESEJAHTERAAN KARYAWAN Lanjutan EMPLOYEE BENEFITS Continued
» RESTRUKTURISASI HUTANG DEBT RESTRUCTURING
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN ISTIMEWA
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» Revenues and trade receivables Penghasilan usaha
» Due from related parties 2010
» Hutang pihak hubungan istimewa Due to related parties
» Piutang lain-lain Other receivables
» Uang muka pelanggan Customer Deposit
» Pendapatan ditangguhkan TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN ISTIMEWA
» Deferred income 2010 TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN ISTIMEWA
» SEGMEN USAHA SEGMENT INFORMATION
» Penghasilan SEGMEN USAHA Lanjutan SEGMENT INFORMATION Continued
» Revenues 2010 SEGMEN USAHA Lanjutan SEGMENT INFORMATION Continued
» Laba rugi usaha Income loss from operations
» Laba rugi usaha Lanjutan Income loss from operations Continued
» Jumlah Aset SEGMEN USAHA Lanjutan SEGMENT INFORMATION Continued
» Total Assets 2010 SEGMEN USAHA Lanjutan SEGMENT INFORMATION Continued
» Jumlah Aset Lanjutan SEGMEN USAHA Lanjutan SEGMENT INFORMATION Continued
» Total Assets Continued 2010 SEGMEN USAHA Lanjutan SEGMENT INFORMATION Continued
» PERJANJIAN - PERJANJIAN DAN KOMITMEN PENTING Lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENT Continued
» Hak minoritas atas aset bersih Anak perusahaan
» Minority interest in net assets of subsidiaries
» Hak minoritas atas laba bersih Anak perusahaan yang dikonsolidasi
» Minority interest in consolidated net income of Subsidiaries
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION WITH ENTITIES UNDER COMMON
» SELISIH TRANSAKSI PERUBAHAN EKUITAS PERUSAHAAN ASOSIASI
» DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES
» SELISIH TRANSAKSI PERUBAHAN EKUITAS PERUSAHAAN ASOSIASI Lanjutan
» DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES Continued
» LABA PER SAHAM DASAR BASIC INCOME PER SHARE
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN Lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES Continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA PERUSAHAAN DAN
» KEJADIAN SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
» NEW AND REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS PSAK
» PERNYATAAN STANDAR AKUNTANSI KEUANGAN PSAK BARU DAN REVISI Lanjutan
» NEW AND REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS PSAK Continued
» INFORMASI TAMBAHAN SUPPLEMENTARY INFORMATION
Show more