BEBAN BUNGA DAN KEUANGAN LAINNYA INTEREST EXPENSES AND OTHER FINANCING
24. SALDO DAN TRANSAKSI DENGAN PIHAK HUBUNGAN ISTIMEWA lanjutan
24. RELATED PARTIES
BALANCES AND TRANSACTIONS continued c. Perusahaan dan Sungai Rangit mempunyai perjanjian sewa dengan PT Buana Sakti Catatan 26c. c. The Company and Sungai Rangit have rental commitment with PT Buana Sakti, a related party Note 26c. Pihak-pihak di atas merupakan pihak hubungan istimewa bagi Perusahaan danatau Anak-anak perusahaan berdasarkan kesamaan dalam kepemilikan danatau manajemen. The subject entities are considered related parties to the Company andor its Subsidiaries in view of common ownership andor management. 25. HAK MINORITAS 25. MINORITY INTERESTS a. Hak minoritas atas aktiva bersih Anak perusahaan adalah sebagai berikut: a. Minority interests in net assets of Subsidiaries are as follows: 2007 2006 PT Sungai Rangit 16.965.899 - PT Sungai Rangit PT Aek Tarum 1.811.531 1.489.187 PT Aek Tarum PT Mutiara Bunda Jaya 1.116.354 866.841 PT Mutiara Bunda Jaya PT Telaga Hikmah 1.028.818 587.184 PT Telaga Hikmah PT Binasawit Makmur 664.375 513.139 PT Binasawit Makmur PT Gunung Tua Abadi 141.278 70.803 PT Gunung Tua Abadi Jumlah hak minoritas atas aktiva Total minority interest in net bersih Anak perusahaan 21.728.255 3.527.154 assets of Subsidiaries Saldo hak minoritas atas aktiva bersih Anak perusahaan pada tanggal 31 Desember 2007 telah memperhitungkan saldo awal hak minoritas atas aktiva bersih Sungai Rangit yang mulai dikonsolidasikan pada tanggal 1 Januari 2007 sebesar Rp13.663.367. Minority interest in net assets of Subsidiaries on December 31, 2007 has accounted beginning balance of minority interest in net asset of Sungai Rangit which was started to be consolidated on January 1, 2007 amounted to Rp13,663,367. b. Hak minoritas atas laba bersih Anak perusahaan adalah sebagai berikut: b. Minority interests in net income of Subsidiaries are as follows: 2007 2006 PT Sungai Rangit 3.302.532 - PT Sungai Rangit PT Aek Tarum 322.344 455.532 PT Aek Tarum PT Mutiara Bunda Jaya 249.513 176.513 PT Mutiara Bunda Jaya PT Telaga Hikmah 441.634 127.274 PT Telaga Hikmah PT Gunung Tua Abadi 70.475 3.379 PT Gunung Tua Abadi PT Binasawit Makmur 151.236 153.597 PT Binasawit Makmur Jumlah hak minoritas atas laba Total minority interest in net bersih Anak perusahaan 4.537.734 909.537 income of SubsidiariesParts
» 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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