Modal Saham yang Diperoleh Kembali Treasury Stock Informasi Segmen Segment Information Penerapan standar akuntansi baru yang berlaku setelah tanggal 1 Januari 2011
are in Indonesian language.
PT CHAROEN POKPHAND INDONESIA Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Untuk Enam Bulan Yang Berakhir Pada Tanggal-tanggal
30 Juni 2011 dan 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA Tbk.
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued For The Six Months Period Ended
June 30, 2011 and 2010 Expressed in Millions of Rupiah,
Unless Otherwise Stated
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p. Pajak Penghasilan p. Income Tax
Beban pajak kini ditetapkan berdasarkan taksiran laba kena pajak periode berjalan. Aset dan
liabilitas pajak tangguhan diakui atas perbedaan temporer antara aset dan liabilitas untuk tujuan
komersial dan untuk tujuan perpajakan setiap tanggal pelaporan. Manfaat pajak di masa
mendatang, seperti saldo rugi pajak yang belum digunakan, diakui sejauh besar kemungkinan
realisasi atas manfaat pajak tersebut. Current tax expense is provided based on the
estimated taxable income for the period. Deferred tax assets and liabilities are recognized
for temporary differences between the financial and the tax bases of assets and liabilities at each
reporting date. Future tax benefits, such as the carry-forward of unused tax losses, are also
recognized to the extent that realization of such benefits is probable.
Aset dan liabilitas pajak tangguhan diukur pada tarif pajak yang diharapkan akan digunakan pada
periode ketika aset direalisasi atau ketika liabiltas dilunasi berdasarkan tarif pajak yang berlaku
atau secara substansial telah diberlakukan pada tanggal laporan posisi keuangan. Perubahan
nilai tercatat aset dan liabilitas pajak tangguhan yang disebabkan oleh perubahan tarif pajak
dibebankan pada periode berjalan. Deferred tax assets and liabilities are measured
at the tax rates that are expected to be applied to the period when the asset is realized or the
liability is settled, based on tax rates that have been enacted or substantively enacted at the
statement of financial position date. Changes in the carrying amounts of deferred tax assets and
liabilities due to a change in tax rates are charged to current period operations.
Untuk Entitas anak yang dikonsolidasi, pencatatan aset dan liabilitas pajak tangguhan
disajikan dalam jumlah bersih. For each of the consolidated Subsidiaries, the
deferred tax assets and liabilities are presented at net amounts.
Perubahan terhadap kewajiban perpajakan diakui pada saat Surat Ketetapan Pajak SKP
diterima atau pada saat keputusan atas keberatan ditetapkan, jika Entitas induk dan
Entitas anak mengajukan keberatan. Amendments to tax obligations are recorded
when an assessment is received or, if appealed against by the Company and Subsidiaries, when
the result of the appeal is determined.
q. Modal Saham yang Diperoleh Kembali q. Treasury Stock
Modal saham yang diperoleh kembali dicatat sebesar nilai perolehan dan disajikan sebagai
pengurang modal saham di bagian Ekuitas dalam laporan posisi keuangan konsolidasian.
Treasury stock is stated at acquisition cost and shown as deduction from share capital under the
Equity section of the consolidated statement of financial position.
Pada saat modal saham yang diperoleh kembali tersebut ditarik kembali, selisih antara harga
perolehan dan nilai nominal dialokasikan antara tambahan modal disetor dan saldo laba.
When the treasury stock is retired, the difference between the acquisition cost and par value is
allocated between the related additional paid-in capital and retained earnings.