Akuntansi untuk Akuisisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
u. Informasi segmen u. Segment information Informasi segmen primer Perusahaan dan Anak perusahaan disajikan berdasarkan bisnis segmen yang digunakan oleh manajemen untuk mengevaluasi kinerja dan menentukan alokasi sumber daya berdasarkan informasi segmen dari minyak kelapa sawit, inti sawit dan produk lainnya. Informasi segmen ini menjadi pertimbangan manajemen untuk mengetahui efek yang signifikan terhadap tingkat risiko dan pengembalian Grup. Berkaitan dengan pengambilalihan Palma Agro, ada informasi segmen sekunder. Sungai Rangit, perusahaan operasional Palma Agro, beroperasi di Kalimantan Tengah sementara Perusahaan dan Anak-anak perusahaan lain beroperasi di Sumatera Selatan. The primary segment information of the Company and Subsidiaries is presented based on business segments since the financial information used by the management in evaluating the performance and determining the allocation of resources is based on the segment information relating to crude palm oil “CPO”, palm kernel “PK” and other by- products. These segments are considered by management to have significant effects on the Group’s risks and rates of return. In relation to the acquisition of Palma Agro, there is secondary segment information. Sungai Rangit, the operating Subsidiary of Palma Agro, has the business operations in Central Kalimantan, while the Company’s and other Subsidiaries have the business operations in South Sumatera. v. Laba rugi bersih per saham v. Net earnings loss per share Laba rugi bersih per saham dasar dihitung dengan membagi laba rugi bersih dengan jumlah saham yang beredar selama tahun yang bersangkutan, setelah memperhitungkan dampak retroaktif terjadinya pemecahan saham stock split pada tanggal 13 April 2007 dan pembagian saham bonus yang berasal dari Selisih penilaian kembali aktiva pada tanggal 18 September 2006, yaitu sebesar 1.659.325.000 saham pada tahun 2007 dan 1.428.650.000 saham pada tahun 2006. Perusahaan tidak memiliki efek yang berpotensi dilusi atas labarugi per saham, sehingga tidak terdapat labarugi bersih per saham dilusian. Basic net earnings loss per share is computed by dividing net income with the number of shares outstanding during the year, after considering retroactive effect of a stock split which took place on April 13, 2007 and the distribution of bonus shares from “Asset revaluation increment on September 18, 2006, amounting to 1,659,325,000 shares in 2007 and 1,428,650,000 shares in 2006. The Company does not have securities with potential dilutive effects. Therefore, fully diluted earnings per share is not computed.Parts
» 20071231 financial statements Audited
» The Company is a limited liability company
» PT Sampoerna Agro Tbk “Perusahaan” lanjutan
» PT Sampoerna Agro Tbk “the Company” continued
» Anak Perusahaan lanjutan Subsidiaries continued
» Dewan Komisaris, Direksi, Komite Audit dan Karyawan
» Boards of Commissioners, Directors, Audit Committee and Employees
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Basis of consolidation
» Transaksi dan saldo dalam mata uang asing
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan saldo dalam mata uang asing lanjutan
» Kas dan setara kas Cash and cash equivalents
» Penyisihan piutang ragu-ragu Allowance for doubtful accounts
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar dimuka Prepaid expenses
» Tanaman perkebunan Plantation assets
» Aktiva tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aktiva tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aktiva SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aktiva lanjutan
» Impairment of assets continued
» Uang muka kredit investasi proyek perkebunan Plasma
» Advances investment credit for Plasma plantations
» Uang muka kredit investasi proyek perkebunan Plasma lanjutan
» Advances investment credit for Plasma plantations continued
» Bibitan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Nursery SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban tangguhan hak atas tanah Deferred landright cost
» Biaya ditangguhkan Deferred charges
» Pajak penghasilan Corporate income tax
» Imbalan kerja karyawan Employee service entitlements
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Transaksi Transactions with related parties
» Penggunaan estimasi Use of estimates
» Akuntansi untuk Akuisisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Accounting for Acquisition SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Akuntansi untuk Akuisisi lanjutan
» Accounting for Acquisition continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Informasi segmen Segment information
» Laba rugi bersih per saham Net earnings loss per share
» AKUISISI ANAK PERUSAHAAN ACQUISITION OF SUBSIDIARIES
» AKUISISI ANAK PERUSAHAAN lanjutan ACQUISITION OF SUBSIDIARIES continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA - PIHAK KETIGA TRADE RECEIVABLES – THIRD PARTIES
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES 20071231 financial statements Audited
» UANG MUKA KREDIT INVESTASI PROYEK PERKEBUNAN PLASMA - BERSIH ADVANCES INVESTMENT
» UANG MUKA KREDIT INVESTASI PROYEK PERKEBUNAN PLASMA - BERSIH lanjutan ADVANCES INVESTMENT
» UANG MUKA KREDIT INVESTASI PROYEK PERKEBUNAN PLASMA - BERSIH lanjutan
» ADVANCES INVESTMENT 20071231 financial statements Audited
» Tanaman menghasilkan Mature plantations
» Tanaman menghasilkan lanjutan Mature plantations continued
» Tanaman belum menghasilkan Immature plantations
» AKTIVA TETAP lanjutan FIXED ASSETS continued
» HUTANG USAHA - pihak ketiga TRADE PAYABLES - third parties
» UANG MUKA PENJUALAN SALES ADVANCES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» HUTANG BANK JANGKA PANJANG LONG-TERM BANK LOAN
» HUTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOAN continued
» PENYISIHAN IMBALAN KERJA KARYAWAN PROVISION
» PENYISIHAN IMBALAN KERJA KARYAWAN lanjutan
» PROVISION FOR MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENJUALAN SALES 20071231 financial statements Audited
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN lanjutan COST OF SALES continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN BUNGA DAN KEUANGAN LAINNYA INTEREST EXPENSES AND OTHER FINANCING
» PENDAPATAN BUNGA INTEREST INCOME
» SALDO DAN TRANSAKSI DENGAN PIHAK HUBUNGAN ISTIMEWA
» RELATED PARTIES 20071231 financial statements Audited
» SALDO DAN TRANSAKSI DENGAN PIHAK HUBUNGAN ISTIMEWA lanjutan
» HAK MINORITAS MINORITY INTERESTS
» IKATAN DAN KEWAJIBAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» IKATAN DAN 20071231 financial statements Audited
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