Deferred Charges SUMMARY OF SIGNIFICANT ACCOUNTING
PT. BHAKTI INVESTAMA Tbk DAN ANAK PERUSAHAAN PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2007 DAN 2006 SERTA UNTUK TAHUN- DECEMBER 31, 2007 AND 2006 AND
TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT FOR THE YEARS THEN ENDED
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 27 - 5
Pendapatan sewa
guna usaha
dan pembiayaan
konsumen diakui
sesuai kebijakan akuntansi pada Catatan 2j dan
2k. 5
Revenues from leasing, factoring and consumer financing are recognized in
accordance with accounting policies in Notes 2j and 2k, respectively.
6 Pendapatan komisi perantara efek dan
jasa lainnya diakui setelah jasa diberikan. 6
Commission income from brokerage and other
services are
recognized when
service is rendered. 7
Pendapatan jasa penjaminan emisi efek diakui pada saat aktivitas penjaminan
emisi secara substantial telah selesai dan jumlah
pendapatan telah
dapat ditentukan.
7 Fees from underwriting activities are
recognized when
the underwriting
activities are substantially completed and the amount of revenue is determinable.
8 Pendapatan jasa penyewaan ruang, jasa
penyewaan peralatan
smartcom dan
perangkat oracle, serta jasa pemeliharaan diakui atas dasar waktu yang telah
berjalan pada
periode bersangkutan.
Pembayaran diterima tetapi belum jatuh tempo
dicatat sebagai
pendapatan diterima dimuka.
8 Revenue from office rental, lease of
smartcom and oracle equipment, and maintenance
services are
recognized based on the terms of the lease contract.
Payments received in advance which are not yet due are recorded as unearned
revenues.
9 Pendapatan dari jasa diakui pada saat
jasa diserahkan atau secara signifikan diberikan dan manfaat jasa tersebut telah
dinikmati oleh pelanggan. 9
Revenues from services are recognized when
the services
are rendered
or significantly provided and benefits have
been received by the customers. 10 Pendapatan dividen dari portofolio efek
diakui pada saat emiten mengumumkan pembayaran dividen.
10 Dividend income is recognized upon declaration
by the
issuer of
equity securities.
11 Pendapatan bunga diakui atas dasar waktu, pokok dan tingkat bunga berlaku.
11 Interest income is accrued on a time proportion basis, that takes into account
the effective yield on the assets. Beban diakui sebagai berikut:
Expenses are recognized as follows: 1
Beban diakui pada saat terjadinya atau sesuai
dengan manfaatnya
metode akrual.
1 Expenses are recognized when incurred
accrual method
or according
to beneficial period.
2 Beban program diakui pada saat film atau
program ditayangkan. Program belum ditayangkan dicatat sebagai persediaan
Catatan 2m. 2
Program expense is recognized when the movie or program is aired. Programs not
yet aired
are recorded
as program
inventories Note 2m. 3
Biaya yang timbul sehubungan proses penjaminan
emisi diakumulasi
dan dibebankan
pada saat
pendapatan penjaminan
emisi diakui.
Dalam hal
kegiatan penjaminan
emisi tidak
diselesaikan dan emisi dibatalkan, maka biaya
penjaminan emisi
tersebut dibebankan pada tahun berjalan.
3 Expenses incurred related to underwriting
activities are accumulated and charged against income when underwriting fees
are recognized. When the underwriting activities are not completed and shares
issuance is cancelled, the underwriting expenses
are charged
to current
operations.
PT. BHAKTI INVESTAMA Tbk DAN ANAK PERUSAHAAN PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2007 DAN 2006 SERTA UNTUK TAHUN- DECEMBER 31, 2007 AND 2006 AND
TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT FOR THE YEARS THEN ENDED
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 28 -