Revenue and expense recognition
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued s. Laba per saham lanjutans. Earnings per share continued
Laba per saham dihitung dengan membagi laba periode berjalan dengan jumlah rata-rata tertimbang saham pada periode yang bersangkutan. Jumlah rata-rata tertimbang saham yang beredar adalah sebanyak 800.000.000 saham pada tanggal 30 Juni 2012, 31 Desember 2011 dan 1 Januari 201131 Desember 2010. Earnings per share is calculated by dividing the income for the period by the weighted average number of shares outstanding during the period. The weighted average number of shares outstanding is 800,000,000 shares at June 30, 2012, December 31, 2011 and January 1, 2011December 31, 2010.t. Provisi
t. Provisions
Provisi diakui jika Grup memiliki liabilitas kini baik bersifat hukum maupun bersifat konstruktif jika, sebagai akibat peristiwa masa lalu, besar kemungkinan penyelesaian liabilitas tersebut mengakibatkan arus keluar sumber daya yang mengandung manfaat ekonomi dan total liabilitas tersebut dapat diestimasi secara andal. Provisions are recognized when the Group has a present obligation legal or constructive where, as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisi ditelaah pada setiap tanggal pelaporan dan disesuaikan untuk mencerminkan estimasi terbaik yang paling kini. Jika kemungkinan besar tidak terjadi arus keluar sumber daya yang mengandung manfaat ekonomi untuk menyelesaikan liabilitas tersebut, maka provisi dibatalkan. Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. u. Penyisihan beban imbalan kerja u. Provision for employee benefits Efektif 1 Januari 2012, Grup menerapkan PSAK No. 24 Revisi 2010, Imbalan Kerja, yang mengatur diperbolehkannya entitas untuk menerapkan metode yang sistematis atas pengakuan yang lebih cepat dari kerugiankeuntungan aktuarial, yang antara lain adalah pengakuan langsung dari seluruh keuntungankerugian aktuarial. Grup tidak memilih metode ini namun tetap menggunakan metode pengakuan keuntungankerugian yang jatuh diluar “koridor”. Effective on January 1, 2012, the Group follows PSAK No. 24 Revised 2010, “Employee Benefits”, which regulates the permission for entities to adopt certain systematic methods of faster recognition, which include, among others, immediate recognition of all actuarial gains and losses. The Group opted not to apply this method but continually used the previous actuarial gainloss recognition method which fall outside the “corridor”. Penerapan PSAK No. 24 Revisi 2010 tidak memberikan pengaruh yang berarti pada pelaporan keuangan kecuali untuk pengungkapan yang terkait. The adoption of PSAK No. 24 Revised 2010 has no significant impact on the financial reporting except for the related disclosures. Grup mengakui liabilitas imbalan kerja yang tidak didanai sesuai dengan Undang-undang Ketenagakerjaan No. 132003, tanggal 25 Maret 2003. Berdasarkan PSAK No. 24 Revisi 2004, beban imbalan kerja ditentukan dengan metode penilaian aktuaris “Projected Unit Credit”. The Group recognized its unfunded employee benefits liability in accordance with Labor Law No. 132003 dated March 25, 2003. Under PSAK No. 24 Revised 2004, the cost of providing employee benefits is determined using the projected-unit-credit actuarial valuation method.Parts
» Citra Tubindo Tbk Billingual Juni Released
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan Company’s public offering
» Penawaran umum efek Perusahaan lanjutan
» Company’s public offering continued
» Struktur Perusahaan dan Entitas Anak Corporate Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Corporate Structure U M U M lanjutan GENERAL continued
» Karyawan, dewan komisaris dan direksi Employees, boards of commissioners and
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Authorization for the issuance of the consolidated financial statements
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of presentation of the consolidated financial statements continued
» Principles of consolidation SUMMARY OF
» Principles of consolidation continued
» Kombinasi Bisnis Business Combinations
» Business Combinations continued SUMMARY OF
» Restructuring transaction of entities under common control
» Investments in associated companies
» Penyisihan kerugian penurunan nilai
» Transaksi dengan pihak-pihak berelasi Transactions with related parties
» Property, plant and equipment
» Property, plant and equipment continued
» Beban Tangguhan - Hak atas Tanah
» Deferred Landrights SUMMARY OF
» Deferred Landrights continued SUMMARY OF
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Revenue and expense recognition
» Segmen usaha Segment reporting
» Segment reporting continued SUMMARY OF
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Laba per saham Earnings per share
» Earnings per share continued
» Penyisihan beban imbalan kerja Provision for employee benefits
» Provision for employee benefits continued
» Instrumen keuangan Financial instruments
» Financial instruments continued SUMMARY OF
» Financial instruments continued v1. Aset keuangan lanjutan
» Financial instruments continued v2. Liabilitas keuangan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Financial instruments continued v5. Penurunan nilai dari aset keuangan
» Financial instruments continued v6. Penghentian
» Penerapan standar akuntansi lainnya yang telah direvisi
» Adoption of other revised accounting standards
» SUMBER KETIDAKPASTIAN DARI ESTIMASI
» SUMBER KETIDAKPASTIAN DARI ESTIMASI lanjutan
» SOURCES OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND 2012 31, 2011
» 2010 30, 2012 2011 2010 Citra Tubindo Tbk Billingual Juni Released
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Citra Tubindo Tbk Billingual Juni Released
» PERSEDIAAN INVENTORIES Citra Tubindo Tbk Billingual Juni Released
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DIMUKA DAN UANG MUKA LAINNYA
» PREPAID EXPENSES AND OTHER ADVANCES
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATED COMPANIES
» DEPOSITO BERJANGKA Citra Tubindo Tbk Billingual Juni Released
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» 2012 and 2011 is as follows:
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» Pinjaman lain Other borrowings
» Liabilitas sewa pembiayaan Finance lease obligations
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued
» REVENUE FROM SALES AND SERVICES Rincian pendapatan adalah sebagai berikut:
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Citra Tubindo Tbk Billingual Juni Released
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA lanjutan
» COST OF SALES AND SERVICES continued
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN BEBAN OPERASI LAINNYA OTHER OPERATING INCOME EXPENSE
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN lanjutan Citra Tubindo Tbk Billingual Juni Released
» SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» IKATAN COMMITMENTS Citra Tubindo Tbk Billingual Juni Released
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenue from Sales and Services
» Laba Rugi periode berjalan Income Loss for the period
» Aset Assets SEGMEN USAHA lanjutan SEGMENT REPORTING continued
» Aset lanjutan Assets continued
» Beban Penyusutan Depreciation Expense
» Amortisasi Hak atas Tanah Amortization of Landrights
» Employee benefits expense LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» Mutasi nilai kini liabilitas Movements of present value obligation
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Citra Tubindo Tbk Billingual Juni Released
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