Transaction with related parties
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued d. Transaksi dengan pihak berelasid. Transaction with related parties
Efektif tanggal 1 Januari 2011, Kelompok Usaha menerapkan PSAK No. 7 Revisi 2010, “Pengungkapan Pihak-pihak Berelasi”. PSAK revisi ini mengubah definisi pihak berelasi. Perubahan ini juga memperkenalkan pengecualian dari persyaratan umum pengungkapan pihak berelasi atas transaksi dengan pemerintah dan entitas yang dikendalikan, dikendalikan bersama, atau dipengaruhi secara signifikan oleh Pemerintah entitas berelasi dengan pemerintah. Effective January 1, 2011, the Group applied PSAK No. 7 Revised 2010, “Related Party Disclosures”. The revised PSAK change the definitions of a related party. The amendment also introduces an exemption from the general related party disclosure requirements for transactions with government and entities that are controlled, jointly controlled or significantly influenced by the same Government as the reporting entity government-related entities. Penerapan PSAK No. 7 Revisi 2010 memberikan pengaruh signifikan terhadap pengungkapan pihak berelasi, terutama yang berkaitan dengan pengungkapan entitas berelasi dengan pemerintah. Kelompok Usaha memilih untuk mengungkapkan transaksi dengan entitas berelasi dengan pemerintah dengan menggunakan pengecualian dari persyaratan pengungkapan pihak berelasi. The adoption of the amendment has significant impact on the disclosure of related parties, in particular those related to the disclosure of government-related entities. The Group elected to disclose the transaction with government- related entitites using the exemption from general related party disclosure requirements. Perusahaan dan Entitas Anak mempunyai transaksi dengan pihak berelasi, dengan definisi yang diuraikan pada revisi PSAK No. 7. The Company and Subsidiaries have transactions with related parties, as defined in the revised PSAK No. 7. Saldo dan transaksi yang material antara Kelompok Usaha dengan Pemerintah Negara Republik Indonesia dan entitas berelasi dengan Pemerintah diungkapkan pada catatan atas akun-akun terkait. Significant transactions and balances of the Group with the Government of the Republic of Indonesia and government-related entities are disclosed in the relevant notes of the respective account. e. Transaksi dan saldo dalam mata uang asing e. ForeignParts
» Pendirian Perusahaan The Company’s Establishment
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» Principles of consolidation IKHTISAR KEBIJAKAN
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Principles of consolidation continued Sejak Tanggal 1 Januari 2011 lanjutan
» Transaction with related parties
» Setara kas Cash equivalents Aset dan liabilitas keuangan Financial assets and liabilities
» Financial assets and liabilities continued
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Inventories Biaya dibayar di muka Prepaid expenses Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets IKHTISAR KEBIJAKAN
» Fixed assets continued IKHTISAR KEBIJAKAN
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of IKHTISAR KEBIJAKAN
» Revenue and expense recognition
» Revenue and Provisi Provisions
» Provisions continued Imbalan kerja Employee benefits
» Employee benefits continued IKHTISAR KEBIJAKAN
» Income tax Pajak penghasilan tidak final
» Income tax continued IKHTISAR KEBIJAKAN
» Laba per saham dasar Basic earnings per share Informasi segmen Segment information
» Segment information continued IKHTISAR KEBIJAKAN
» Selisih perubahan IKHTISAR KEBIJAKAN
» Changes in Penerapan standar akuntansi revisi lain Adoption of other revised accounting
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN
» IKHTISAR KEBIJAKAN Imron Zubaidy
» IKHTISAR KEBIJAKAN SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS DEPOSITO BERJANGKA
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» : 1, effective on December 31, 2011 PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTERESTS continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» PENCADANGAN SALDO PENDAPATAN NETO NET REVENUES
» Total BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA PER SAHAM EARNINGS PER SHARE INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Risiko suku bunga atas nilai wajar dan arus kas Fair value and cash flow interest rate risk
» Risiko mata uang Foreign exchange rate risk
» Foreign exchange rate risk continued
» Credit risk continued Risiko likuiditas Liquidity risk
» Liquidity risk continued KEBIJAKAN DAN
» Price risk continued KEBIJAKAN DAN
» KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT
» KONTINJENSI CONTINGENCIES Imron Zubaidy
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» PERISTIWA SETELAH TAHUN PELAPORAN EVENTS AFTER THE REPORTING YEAR
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