Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Imbalan kerja lanjutan m. Employee benefits continued Keuntungan atau kerugian atas kurtailmen atau penyelesaian suatu program imbalan pasti diakui ketika kurtailmen atau penyelesaian terjadi. Kurtailmen terjadi apabila salah satu dari kondisi berikut terpenuhi: Gains or losses on the curtailment or settlement of a defined benefit plan are recognized when the curtailment or settlement occurs. A curtailment occurs when an entity either: a. Menunjukkan komitmennya untuk mengurangi secara signifikan jumlah pekerja yang ditanggung oleh program; atau a. Is demonstrably committed to make a significant reduction in the number of employees covered by a plan; or b. Mengubah ketentuan dalam program imbalan pasti yang menyebabkan bagian yang material dari jasa masa depan pekerja tidak lagi memberikan imbalan atau memberikan imbalan yang lebih rendah. b. Amends the terms of a defined benefit plan so that a significant element of future service by current employees will no longer qualify for benefits, or will qualify only for reduced benefits. Penyelesaian program terjadi ketika Perusahaan melakukan transaksi yang menghapuskan semua kewajiban hukum atau konstruktif atas sebagian atau seluruh imbalan dalam program imbalan pasti. A settlement occurs when an entity enters into a transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan. Imbalan kerja jangka panjang Perusahaan dan Anak Perusahaan meliputi: Long-term employee benefits of the Company and Subsidiaries comprise of: Dana Pensiun Pension Plan Perusahaan menyelenggarakan program pensiun manfaat pasti dan iuran pasti untuk semua karyawan tetap yang memenuhi syarat. Anak Perusahaan menyelenggarakan program pensiun iuran pasti untuk semua karyawan tetap yang memenuhi syarat. The Company has defined benefit and defined contribution pension plan for all of its eligible permanent employees. The Subsidiaries have defined contribution pension plan for all of their eliglible permanent employees. Untuk tujuan pelaporan keuangan, imbalan pensiun manfaat pasti dihitung dengan menggunakan asumsi aktuaria berdasarkan metode Projected Unit Credit seperti yang diharuskan oleh PSAK No. 24 Revisi 2004. Untuk tujuan pendanaannya, metode aktuaria yang digunakan adalah Projected Unit Cost. For financial reporting purposes, the defined benefit pension plan is calculated using the actuarial assumptions based on the Projected Unit Credit method as required by PSAK No. 24 Revised 2004. For funding purposes, the actuarial method used is Projected Unit Cost. Jika terdapat surplus pendanaan, aset diakui pada laporan keuangan konsolidasi apabila pemulihan surplus tersebut dapat dilakukan baik melalui pembayaran kembali atau pengurangan iuran masa datang. Where the funding status shows a surplus, an asset is recognized in the consolidated financial statements if that surplus can be recovered through refunds or reductions in future contributions.Parts
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Anak Perusahaan Subsidiaries UMUM lanjutan GENERAL continued
» Anak Perusahaan lanjutan Subsidiaries continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners and Directors,
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners and Directors, and Employees continued
» Dasar penyusunan laporan keuangan konsolidasi
» Basis of preparation of the consolidated financial statements
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Investasi jangka pendek Short-term investments
» Investasi jangka pendek lanjutan Short-term investment continued
» Penyisihan piutang ragu-ragu Allowance for doubtful accounts
» Anjak piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Factoring receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak-pihak yang mempunyai hubungan istimewa
» Transaction with related parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in shares of stock
» Investasi saham lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in shares of stock continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Transaksi dan saldo dalam mata uang asing Foreign currency transactions and balances
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Instrumen keuangan derivatif Derivative financial instruments
» Instrumen keuangan derivatif lanjutan Derivative financial instruments continued
» Laba bersih per saham dasar Basic net income per share
» Informasi segmen Segment information
» Penggunaan estimasi Use of estimates Pernyataan yang telah dikeluarkan tapi
» Pernyataan yang telah dikeluarkan tapi
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK lanjutan SHORT-TERM INVESTMENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TAGIHAN ANJAK PIUTANG FACTORING RECEIVABLES
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» INVESTASI PADA SAHAM INVESTMENTS IN SHARES OF STOCK
» INVESTASI PADA SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PIUTANG JANGKA PANJANG lanjutan LONG-TERM RECEIVABLES continued
» HUTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» KEWAJIBAN ANJAK PIUTANG FACTORING PAYABLES
» INSTRUMEN KEUANGAN DERIVATIF lanjutan
» DERIVATIVE FINANCIAL INSTRUMENTS continued
» Pajak dibayar di muka Prepaid taxes
» Beban manfaat pajak Tax expense benefit
» Pajak kini lanjutan Current tax continued
» Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» DERIVATIVE FINANCIAL INSTRUMENTS continued BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» HAK MINORITAS ATAS ASET BERSIH DAN LABA BERSIH ANAK PERUSAHAAN
» MINORITY INTEREST IN NET ASSETS AND NET INCOME OF SUBSIDIARIES
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA lanjutan
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME continued
» PENDAPATAN BERSIH NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» KOMITMEN PENTING SIGNIFICANT COMMITMENTS
» KOMITMEN PENTING lanjutan SIGNIFICANT COMMITMENTS continued
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» KEJADIAN SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
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