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PT Adi Sarana Armada Tbk Laporan Tahunan | Annual Report 2015
The original consolidated financial statements included herein are in the Indonesian language.
Pt adi Sarana arMada tbk dan entitaS anaKnYa
Catatan ataS laPoran Keuangan KonSolidaSian
tanggal 31 desember 2015 dan untuk tahun yang berakhir pada tanggal tersebut
disajikan dalam rupiah, kecuali dinyatakan lain PT ADI SARANA ARMADA Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2015 and
For the Year then Ended Expressed in Rupiah, unless otherwise stated
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2. iKhtiSar KebiJaKan aKuntanSi Penting
lanjutan 2.
SUMMARY OF
SIGNIFICANT ACCOUNTING
POLICIES continued n.
Pengakuan pendapatan
dan beban
lanjutan n.
Revenue and
expense recognition
continued
pendapatan dari sewa kendaraan, juru mudi dan
autopool diakui
secara proporsional
selama masa sewa. pendapatan dari jasa logistik
diakui pada
saat jasa diberikan. pendapatan dari penjualan kendaraan bekas
diakui pada
saat penyerahan
kendaraan bekas.
Revenues from the lease of vehicles, driver fees
and autopool
are recognized
proportionately over the lease term. Revenues from logistics services are recognized upon
delivery of services. Revenues from the sale of used vehicles is recognized upon delivery of
the vehicle.
pendapatan lelang diakui sebesar persentase tertentu dari nilai lelang, ketika perusahaan
telah berhasil
menjual mobil
lelang. pendapatan administrasi lelang merupakan
pendapatan dari pendaftaran peserta lelang. The auction fee is recognized on certain
percentage of the total auction price, when the Company
has sold
the auction
car successfully. Auction administration fee is
registration revenue from auction participants. Beban diakui pada saat terjadinya accrual
basis. Expenses
are recognized
when incurred
accrual basis. piutang atas pendapatan dari sewa yang
diakui tetapi belum ditagih disajikan sebagai “pendapatan Yang Belum Ditagih” dalam
laporan posisi keuangan konsolidasian. Receivable on rental income from leases that
is recognized but not yet billed are presented as “Unbilled Revenues” in the consolidated
statement of financial position.
o. imbalan kerja karyawan
o. Employee benefits
efektif tanggal 1 Januari 2015, Kelompok
usaha menerapkan pSaK no. 24 revisi 2013, “Imbalan Kerja”. pSaK ini, antara lain,
menghapus mekanisme
koridor, mengatur pengakuan biaya jasa lalu serta mengatur
beberapa pengungkapan tambahan. Effective on January 1, 2015, the Group
applied PSAK
No. 24
Revised 2013,
“Employee Benefits”. This PSAK, among others, removes the corridor mechanism,
stipulates that all past service costs are recognized and requires certain additional
disclosure.
Kelompok usaha
mengakui penyisihan
imbalan kerja karyawan berdasarkan undang- undang Ketenagakerjaan no. 132003 tanggal
25 Maret 2003 “undang-undang”. The Group recognized provision for employee
benefits under Labor Law No. 132003 dated March 25, 2003 the “Law”.
Kelompok usaha
menerapkan secara
retrospektif perubahan yang diatur dalam pSaK ini dan menyajikan kembali informasi
komparatif Catatan
4. pengungkapan
tambahan yang disyaratkan dalam pSaK ini diungkapkan pada Catatan 27.
The Group applied the change retrospectively as required by the said PSAK and restated the
comparative information Note 4. Additional disclosures as required by this PSAK are
disclosed in Note 27.
Beban atas
pemberian imbalan
dalam program imbalan manfaat pasti ditentukan
dengan metode Projected Unit Credit. The cost of providing benefits under the
defined benefits plan is determined using the Projected Unit Credit method.
