Aset real estat Real estate assets
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Imbalan kerja lanjutan m. Employee benefits continued Dana Pensiun lanjutan Pension Plan continued Untuk program pensiun iuran pasti, kontribusi yang terhutang diakui sebagai beban pada usaha tahun berjalan. For the defined contribution pension plan, contributions payable are charged to current year operations. Imbalan kerja jangka panjang Long-term employee benefits Perusahaan dan Anak Perusahaan juga memberikan imbalan kerja jangka panjang selain pensiun yang meliputi cuti berimbalan jangka panjang, imbalan perawatan kesehatan pasca-kerja dan imbalan jangka panjang lain yang tidak didanai. Imbalan kerja jangka panjang tersebut dihitung dengan menggunakan metode Projected Unit Credit sesuai dengan PSAK No. 24 Revisi 2004. The Company and Subsidiaries also provide long-term employment benefits other than pension which include long-term compensation leave, post-retirement healthcare benefits and other long-term employee benefits which are unfunded. These long-term employee benefits are calculated using the Projected Unit Credit method in accordance with PSAK No. 24 Revised 2004. n. Transaksi dan saldo dalam mata uang asing n. Foreign currency transactions and balances Transaksi-transaksi dalam mata uang asing dicatat berdasarkan kurs yang berlaku pada saat transaksi dilakukan. Pada tanggal neraca, aset dan kewajiban moneter dalam mata uang asing dijabarkan ke dalam Rupiah dengan menggunakan kurs tengah tanggal transaksi perbankan terakhir yang dipublikasikan oleh Bank Indonesia. Transactions in foreign currencies are recorded at the exchange rates prevailing at the time of the transactions. At balance sheet dates, monetary assets and liabilities denominated in foreign currencies are translated to Rupiah using the middle exchange rates at the last bank transaction date as published by Bank Indonesia. Keuntungan atau kerugian atas selisih kurs yang timbul dari transaksi dalam mata uang asing dan penjabaran aset dan kewajiban moneter dalam mata uang asing diakui pada usaha tahun berjalan. Exchange rate gains or losses arising from the foreign currency transactions and from the translation of foreign currency denominated monetary assets and liabilities are recognized in the current year operations. Kurs dalam angka penuh yang digunakan untuk menjabarkan aset dan kewajiban moneter dalam mata uang asing pada tanggal 31 Desember 2009, 2008 dan 2007 adalah sebagai berikut: The exchange rates in full amount used to translate the monetary assets and liabilities denominated in foreign currencies as of December 31, 2009, 2008 and 2007 are as follows: 2009 2008 2007 EURO EUR 1 13.510 15.433 13.760 EURO EUR 1 Dolar Amerika Serikat US 1 9.400 10.950 9.419 US Dollar US 1 Dolar Singapura SG 1 6.698 7.608 6.502 Singapore Dollar SG 1 Dolar Australia AUD 1 8.432 7.556 8.229 Australian Dollar AUD 1 Yen Jepang JP¥ 1 102 121 83 Japanese Yen JP¥ 1 o. Pajak penghasilan o. Income tax Pajak penghasilan tidak final Non-final income tax Beban pajak kini ditentukan berdasarkan laba kena pajak tahun berjalan yang dihitung berdasarkan tarif pajak yang berlaku. Current tax expense is determined based on the taxable income for the year computed using prevailing tax rates.Parts
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Anak Perusahaan Subsidiaries UMUM lanjutan GENERAL continued
» Anak Perusahaan lanjutan Subsidiaries continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners and Directors,
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners and Directors, and Employees continued
» Dasar penyusunan laporan keuangan konsolidasi
» Basis of preparation of the consolidated financial statements
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Investasi jangka pendek Short-term investments
» Investasi jangka pendek lanjutan Short-term investment continued
» Penyisihan piutang ragu-ragu Allowance for doubtful accounts
» Anjak piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Factoring receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak-pihak yang mempunyai hubungan istimewa
» Transaction with related parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in shares of stock
» Investasi saham lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in shares of stock 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
» Aset real estat Real estate assets
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Transaksi dan saldo dalam mata uang asing Foreign currency transactions and balances
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Instrumen keuangan derivatif Derivative financial instruments
» Instrumen keuangan derivatif lanjutan Derivative financial instruments continued
» Laba bersih per saham dasar Basic net income per share
» Informasi segmen Segment information
» Penggunaan estimasi Use of estimates Pernyataan yang telah dikeluarkan tapi
» Pernyataan yang telah dikeluarkan tapi
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK lanjutan SHORT-TERM INVESTMENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TAGIHAN ANJAK PIUTANG FACTORING RECEIVABLES
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» INVESTASI PADA SAHAM INVESTMENTS IN SHARES OF STOCK
» INVESTASI PADA SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PIUTANG JANGKA PANJANG lanjutan LONG-TERM RECEIVABLES continued
» HUTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» KEWAJIBAN ANJAK PIUTANG FACTORING PAYABLES
» INSTRUMEN KEUANGAN DERIVATIF lanjutan
» DERIVATIVE FINANCIAL INSTRUMENTS continued
» Pajak dibayar di muka Prepaid taxes
» Beban manfaat pajak Tax expense benefit
» Pajak kini lanjutan Current tax continued
» Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» DERIVATIVE FINANCIAL INSTRUMENTS continued BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» HAK MINORITAS ATAS ASET BERSIH DAN LABA BERSIH ANAK PERUSAHAAN
» MINORITY INTEREST IN NET ASSETS AND NET INCOME OF SUBSIDIARIES
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA lanjutan
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME continued
» PENDAPATAN BERSIH NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» KOMITMEN PENTING SIGNIFICANT COMMITMENTS
» KOMITMEN PENTING lanjutan SIGNIFICANT COMMITMENTS continued
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» KEJADIAN SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
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