Kas dan Setara Kas dan Investasi Jangka Pendek Cash and Cash Equivalents and Short- Term Investments Investment in Associated Companies
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Kas dan Setara Kas dan Investasi Jangka Pendek
c. Cash and Cash Equivalents and Short- Term Investments
Kas dan setara kas terdiri dari kas, kas di bank dan deposito berjangka dengan jangka waktu 3 tiga bulan atau kurang sejak tanggal penempatan dan tidak dijadikan sebagai jaminan pinjaman serta tanpa pembatasan penggunaan. Cash and cash equivalents consist of cash on hand, cash in banks and time deposits with maturities of 3 three months or less at the time of placement and not pledged as collateral for loans and without any restrictions in the usage. Deposito berjangka dengan jangka waktu lebih dari 3 tiga bulan tapi tidak melebihi 1 satu tahun dan deposito berjangka kurang dari 3 bulan namun dijaminkan diklasifikasikan sebagai akun “Investasi Jangka Pendek” pada neraca konsolidasi. Time deposits with maturities of more than 3 three months but not exceeding 1 one year and time deposits with maturities less than 3 three months but pledged, are c lassified as ”Short-term Investment” account in the consolidated balance sheets. d. Investasi pada Perusahaan Asosiasid. Investment in Associated Companies
Investasi jangka panjang dalam bentuk saham yang nilai wajarnya tidak tersedia: Long-term investments in shares of stock whose fair values are not readily available: i. Investasi dalam saham pada kepemilikan kurang dari 20 dicatat pada biaya perolehannya. i. Investments in shares of stock less than 20 ownership are carried at cost. ii. Investasi dalam saham dengan kepemilikan 20 atau lebih tetapi kurang dari 50 dan dimana Perusahaan memiliki kemampuan untuk mempunyai pengaruh signifikan atas operasi dan kebijakan keuangan perusahaan asosiasi, dicatat dengan metode ekuitas. Investasi dalam saham dicatat sebesar biaya perolehan dan ditambah atau dikurangi dengan bagian atas laba atau rugi bersih perusahaan asosiasi. Dividen yang diterima dicatat sebagai pengurang nilai tercatat investasi. ii. Investment in shares of stock with 20 ownership or more but less than 50 and where the Company has the ability to exercise significant influence over the operating and financial policies of the associated company, are accounted for using the equity method. Investment in shares of stock are stated at cost and added or deducted by the share in the net income or loss of the associated company. Dividend earned is recorded as deduction from the carrying value of the investments. e. Cadangan Penurunan Nilai e. Allowance for ImpairmentParts
» financial report as per 30 september 2011 unaudite
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued Penawaran Umum
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Indirect Ownership continued financial report as per 30 september 2011 unaudite
» Basis of Preparation of the Consolidated Financial Statements
» Prinsip-prinsip Laporan Principles of Consolidation and Separate Financial Statements continued
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties Persediaan Inventories
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Properti Investasi Investment Properties
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition Foreign Currency
» Pajak Penghasilan Income Tax
» Liabilitas Diestimasi atas Kesejahteraan Karyawan Estimated Liability for Employees’ Benefits
» Informasi Segmen Segment Information
» Hutang Obligasi Bonds Payable Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan Financial Instrument continued i
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES financial report as per 30 september 2011 unaudite
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» GOODWILL GOODWILL financial report as per 30 september 2011 unaudite
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued ACCRUED EXPENSES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG OBLIGASI BONDS PAYABLE
» HUTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS DIESTIMASI ESTIMATED LIABILITY FOR EMPLOYEES’
» PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI PADA ANAK PERUSAHAAN NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN DIFFERENCE ARISING
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”, Ashmore
» PENDAPATAN REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi Berelasi Balances and Transactions with Related
» Nationwide policy agreement Satellite lease agreement
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» Perjanjian dengan Termination of the Appointment of the Payment cut-off date and arrangement
» Perjanjian dengan PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» TUJUAN DAN financial report as per 30 september 2011 unaudite
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENT
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNT
» PERNYATAAN STANDAR NEW AND PERNYATAAN STANDAR NEW AND
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