PERISTIWA SETELAH TANGGAL PELAPORAN lanjutan
31. TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
31. TRANSACTIONS AND
BALANCES WITH RELATED PARTIES continued f. Pada tahun 2009, PT Gawih Jaya menyewa aset tetap berupa bangunan dengan PT Sativa Karyamandiri yang terletak di Desa Dadaprejo, Kecamatan Junrejo, Kabupaten Malang, Jawa Timur, dengan nilai sewa sebesar Rp167.502.500, berlaku sejak tanggal 29 Juli 2009 sampai dengan 28 Juli 2014. f. In 2009, PT Gawih Jaya entered into fixed asset rent agreement of building with PT Sativa Karyamandiri located at Dadaprejo Village, Junrejo Kecamatan, Kabupaten Malang, Jawa Timur, amounting to Rp167,502,500, starting from July 29, 2009 until July 28, 2014. Jumlah beban sewa masing-masing sebesar Rp16.750.250 atau sebesar 1 dari total beban sewa untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2012. Total rental expense amounted to Rp16,750,250 or 1 of total rental expense for six-month period ended June 30, 2012. g. Grup memberikan kompensasi imbalan kerja jangka pendek kepada Dewan Komisaris dan Direksi sebagai berikut: g. The Group provided short-term compensation benefits for the Boards of Commissioners and Directors with details as follows: 30 JuniJune 30, 31 DesemberDecember 31, Enam bulanSix months Satu tahunOne year 2012 2011 2011 2010 2009 Komisaris 4.404.288.854 4.080.420.118 9.387.746.836 8.268.103.238 7.031.352.024 Commissioners Direksi 1.958.899.199 1.456.893.160 3.507.179.120 2.239.135.150 1.675.748.500 Directors Total 6.363.188.053 5.537.313.278 12.894.925.956 10.507.238.388 8.707.100.524 Total Pihak-Pihak Berelasi Related Parties Sifat Hubungan Nature of Relationship Sifat Saldo Akun dan Transaksi Nature of Account and Transaction PT Bumi Inti Makmur Mempunyai pemegang saham yang samaHaving same shareholders Penjualan entitas anak, penjualan dan sewa aset tetapSale of subsidiary, sale and rent of fixed assets PT Sativa Karyamandiri Mempunyai manajemen kunci yang samaHaving same key management Sewa aset tetapRent of fixed assets Ronald Walla Pemegang sahamShareholder Sewa aset tetapRent of fixed assets32. STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF
32. STANDARDS ISSUED
BUT NOT YET EFFECTIVE Interpretasi Standar Akuntansi Keuangan ISAK dan Pencabutan dari standar akuntansi PPSAK yang telah dikeluarkan oleh Dewan Standar Akuntansi Keuangan ”DSAK” di Indonesia dan efektif berlaku pada atau setelah tanggal 1 Januari 2013 adalah sebagai berikut: The Interpretations on Financial Accounting Standards ISAK and revocation to financial accounting standards PPSAK issued by the Indonesian Financial Accounting Standards Board “DSAK” and effective on or after January 1, 2013 is as follows: ISAK 21, “Perjanjian Konstruksi Real Estat,” PPSAK 7, Pencabutan PSAK No. 44: “Akuntansi Aktivitas Pengembangan Real Estat,” PPSAK 10, Pencabutan PSAK No. 51, “Akuntansi Kuasi-Reorganisasi” ISAK 21, “Agreements for the Construction of Real Estate,” PPSAK 7, “Revocation of PSAK No. 44: “Accounting for Real Estate Development Activities,” PPSAK 10, Revocation of PSAK No. 51, “Accounting for Quasi-Reorganisation” ISAK dan PPSAK tersebut tidak memiliki dampak terhadap laporan keuangan konsolidasian Grup. These ISAK and PPSAK have no impact on the Group’s consolidated financial statements.Parts
» Laporan Keuangan Konsolidasian 2009 Juni 2012
» Pendirian Perusahaan The Company’s Establishment
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Struktur Entitas Anak The Structure of Subsidiaries
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Penyelesaian laporan UMUM lanjutan GENERAL continued
» Completion of the consolidated financial statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Principles of Consolidation continued Sejak Tanggal 1 Januari 2011
» Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Setara Kas yang Dibatasi Penggunaannya Restricted Cash Equivalents
» Penyisihan Kerugian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka Prepaid Expenses
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances Denominated in Foreign Currency
» Pajak Penghasilan Income Tax
» Income Tax continued IKHTISAR KEBIJAKAN
» Income Tax continued Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan “Instrumen Keuangan: Pengungkapan”.
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Instruments continued Aset Keuangan lanjutan
» Financial Instruments continued Liabilitas Keuangan
» Financial Instruments continued Liabilitas Keuangan lanjutan
» Financial Instruments continued Biaya Perolehan yang Diamortisasi dari
» Informasi Segmen Segment Information
» Peristiwa Setelah Tanggal Pelaporan
» Laba per Saham IKHTISAR KEBIJAKAN
» Earnings per Share IKHTISAR KEBIJAKAN
» Penerapan standar akuntansi revisi lain
» Adoption of other revised accounting standards
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE
» SETARA KAS Laporan Keuangan Konsolidasian 2009 Juni 2012
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasian 2009 Juni 2012
» ASET TETAP lanjutan FIXED ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG BANK lanjutan BANK LOANS continued
» PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» PT Bank CIMB Niaga Tbk lanjutan PT Bank CIMB Niaga Tbk continued
» PT Bank Ganesha PT Bank Ganesha
» PT Bank Ganesha lanjutan PT Bank Ganesha continued
» PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
» PT Bank Danamon Indonesia Tbk lanjutan PT Bank Danamon Indonesia Tbk continued
» PT Bank Central Asia Tbk PT Bank Central Asia Tbk
» PT Bank Central Asia Tbk lanjutan PT Bank Central Asia Tbk continued
» PT Bank Panin Tbk PT Bank Panin Tbk
» Pajak Dibayar dimuka Prepaid Taxes
» Beban Manfaat Pajak Penghasilan Income Tax Expense Benefit
» Pajak Tangguhan Deferred Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» UTANG PEMBIAYAAN KONSUMEN CONSUMER FINANCING PAYABLES
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN USAHA OPERATING EXPENSES
» Faktor dan Kebijakan Manajemen Risiko Keuangan Factors and Policies of Financial Risk Management
» Faktor dan Kebijakan Manajemen Risiko Keuangan lanjutan
» Factors and Policies of Financial Risk Management continued
» Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
» INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN
» Nilai Wajar Instrumen Keuangan lanjutan Fair
» Manajemen Modal Capital Management
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE
» PERISTIWA SETELAH TANGGAL PELAPORAN EVENTS AFTER REPORTING DATE
» PERISTIWA SETELAH TANGGAL PELAPORAN lanjutan
» EVENTS AFTER REPORTING DATE continued
» PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI
» TRANSACTIONS AND Laporan Keuangan Konsolidasian 2009 Juni 2012
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF
» STANDARDS ISSUED Laporan Keuangan Konsolidasian 2009 Juni 2012
» INFORMASI KEUANGAN Laporan Keuangan Konsolidasian 2009 Juni 2012
» THE COMPANY’S SEPARATE FINANCIAL STATEMENTS
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