2009 - Ciputra Development
2009 - Ciputra Development 2009 - Ciputra Development
The original consolidated financial statements included herein are in the Indonesian language PT CIPUTRA DEVELOPMENT Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 (Disajikan dalam rupiah, kecuali dinyatakan lain) PT CIPUTRA DEVELOPMENT Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009 (Expressed in rupiah, unless otherwise stated) 1. UMUM (lanjutan) 1. GENERAL (continued) d. Komisaris, direksi dan karyawan d. Commissioners, directors and employees Susunan Dewan Komisaris dan Direksi Perusahaan pada tanggal 31 Desember 2010 dan 2009 adalah sebagai berikut: The composition of the Company's Boards of Commissioners and Directors as of December 31, 2010 and 2009 is as follows: Dewan Komisaris Board of Commissioners Komisaris Utama - DR. Ir. Ciputra - President Commissioner Komisaris - Bayan Akochi - Commissioner Komisaris - Dian Sumeler - Commissioner Komisaris (Independen) - DR. Cosmas Batubara - Commissioner (Independent) Komisaris (Independen) - Henk Wangitan - Commissioner (Independent) Komisaris (Independen) - DR. Widigdo Sukarman MPA, MBA - Commissioner (Independent) Direksi Board of Directors Direktur Utama - Candra Ciputra - President Director Direktur - Budiarsa Sastrawinata - Director Direktur - Rina Ciputra Sastrawinata - Director Direktur - Harun Hajadi - Director Direktur - Junita Ciputra - Director Direktur - Cakra Ciputra - Director Direktur - Tulus Santoso Brotosiswojo - Director Direktur - Tanan Herwandi Antonius - Director Direktur - Veimeirawaty Kusnadi - Director Susunan Komite Audit pada tanggal 31 Desember 2010 dan 2009 adalah sebagai berikut: The composition of the Company’s Audit Committee as of December 31, 2010 and 2009 is as follows: Ketua - DR. Cosmas Batubara - Chairman Anggota - Lany Wihardjo - Member Anggota - Thomas Bambang - Member Gaji dan tunjangan lain yang diberikan untuk Dewan Komisaris dan Direksi adalah sekitar Rp45,6 milyar dan Rp40,4 milyar, masingmasing pada tahun 2010 dan 2009. Perusahaan dan Anak Perusahaan memiliki 1.647 dan 1.726 karyawan tetap (tidak diaudit), masing-masing pada tahun 2010 dan 2009. Salaries and other compensation benefits of the Boards of Commissioners and Directors amounted to approximately Rp45.6 billion and Rp40.4 billion in 2010 and 2009, respectively. The Company and Subsidiaries had 1,647 and 1,726 permanent employees (unaudited) in 2010 and 2009, respectively. 15
The original consolidated financial statements included herein are in the Indonesian language PT CIPUTRA DEVELOPMENT Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 (Disajikan dalam rupiah, kecuali dinyatakan lain) PT CIPUTRA DEVELOPMENT Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009 (Expressed in rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Dasar penyajian laporan keuangan konsolidasi Kebijakan akuntansi dan pelaporan yang dianut Perusahaan dan Anak Perusahaan disusun berdasarkan prinsip akuntansi yang berlaku umum di Indonesia. Kebijakan akuntansi yang diterapkan secara konsisten dalam penyusunan laporan keuangan konsolidasi untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2010 dan 2009 adalah sebagai berikut: Laporan keuangan konsolidasi disusun sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia, berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) dan ketentuan akuntansi di bidang Pasar Modal sebagaimana ditentukan dalam Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM dan LK) No. VIII.G.7 (Revisi 2000) tentang “Pedoman Penyajian Laporan Keuangan” dan Surat Edaran Ketua BAPEPAM dan LK No. SE-02/PM/2002 tanggal 27 Desember 2002 tentang Pedoman Penyajian dan “Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik Industri Real Estat.” Laporan keuangan konsolidasi disusun berdasarkan basis akrual dengan menggunakan konsep biaya historis, kecuali untuk investasi jangka pendek tertentu yang dinyatakan sebesar nilai wajar, persediaan dan tanah untuk pengembangan yang dinyatakan sebesar nilai terendah antara biaya perolehan dan nilai realisasi bersih, investasi dalam saham tertentu yang dicatat berdasarkan metode ekuitas, dan instrumen keuangan yang dicatat pada nilai wajar atau biaya perolehan diamortisasi. Neraca konsolidasi disajikan dengan menggunakan metode tidak dikelompokkan menurut lancar dan tidak lancar (unclassified basis) sesuai dengan PSAK No. 44 mengenai “Akuntansi Aktivitas Pengembangan Real Estat”. Laporan arus kas konsolidasi menyajikan arus kas yang dikelompokkan dalam aktivitas operasi, investasi dan pendanaan. Arus kas dari aktivitas operasi disajikan dengan menggunakan metode langsung. a. Basis of preparation of the consolidated financial statements The accounting and reporting policies adopted by the Company and Subsidiaries conform to generally accepted accounting principles in Indonesia. The significant accounting principles applied consistently in the preparation of the consolidated financial statements for the years ended December 31, 2010 and 2009 are as follows: The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in Indonesia, which are based on Statements of Financial Accounting Standards (PSAK) and the Capital Market and Financial Institution Supervisory Agency (BAPEPAM and LK) regulation No. VIII.G.7 (Revised 2000) concerning “Guidelines for Presentation of Financial Statements” and circular letter of the Chairman of BAPEPAM and LK No. SE- 02/PM/2002 dated December 27, 2002 concerning “Guidelines for Financial Statement Presentation and Disclosures for Publicly-listed Companies Engaged in the Real Estate Industry.” The consolidated financial statements have been prepared on the accrual basis using the historical cost concept of accounting, except for certain short-term investments which are stated at fair value, inventories and land for development which are stated at the lower of cost or net realizable value, certain investment in shares of stock which are accounted for using the equity method, and financial instruments which are stated at fair value or amortized cost. The consolidated balance sheets are unclassified in accordance with PSAK No. 44, “Accounting for Real Estate Development Activities”. The consolidated statements of cash flows classify cash flows into operating, investing and financing activities. The cash flows from operating activities are presented using the direct method. 16
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The original consolidated financial statements included herein are in<br />
the Indonesian language<br />
PT CIPUTRA DEVELOPMENT Tbk<br />
DAN ANAK PERUSAHAAN<br />
CATATAN ATAS LAPORAN KEUANGAN<br />
KONSOLIDASI<br />
Tahun yang Berakhir pada Tanggal-tanggal<br />
31 Desember 2010 dan <strong>2009</strong><br />
(Disajikan dalam rupiah, kecuali dinyatakan lain)<br />
PT CIPUTRA DEVELOPMENT Tbk<br />
AND SUBSIDIARIES<br />
NOTES TO THE CONSOLIDATED<br />
FINANCIAL STATEMENTS<br />
Years Ended<br />
December 31, 2010 and <strong>2009</strong><br />
(Expressed in rupiah, unless otherwise stated)<br />
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING<br />
POLICIES<br />
a. Dasar penyajian laporan keuangan<br />
konsolidasi<br />
Kebijakan akuntansi dan pelaporan yang<br />
dianut Perusahaan dan Anak Perusahaan<br />
disusun berdasarkan prinsip akuntansi yang<br />
berlaku umum di Indonesia. Kebijakan<br />
akuntansi yang diterapkan secara konsisten<br />
dalam penyusunan laporan keuangan<br />
konsolidasi untuk tahun yang berakhir pada<br />
tanggal-tanggal 31 Desember 2010 dan <strong>2009</strong><br />
adalah sebagai berikut:<br />
Laporan keuangan konsolidasi disusun sesuai<br />
dengan prinsip akuntansi yang berlaku umum<br />
di Indonesia, berdasarkan Pernyataan Standar<br />
Akuntansi Keuangan (PSAK) dan ketentuan<br />
akuntansi di bidang Pasar Modal sebagaimana<br />
ditentukan dalam Peraturan Badan Pengawas<br />
Pasar Modal dan Lembaga Keuangan<br />
(BAPEPAM dan LK) No. VIII.G.7 (Revisi 2000)<br />
tentang “Pedoman Penyajian Laporan<br />
Keuangan” dan Surat Edaran Ketua<br />
BAPEPAM dan LK No. SE-02/PM/2002<br />
tanggal 27 Desember 2002 tentang Pedoman<br />
Penyajian dan “Pengungkapan Laporan<br />
Keuangan Emiten atau Perusahaan Publik<br />
Industri Real Estat.”<br />
Laporan keuangan konsolidasi disusun<br />
berdasarkan basis akrual dengan<br />
menggunakan konsep biaya historis, kecuali<br />
untuk investasi jangka pendek tertentu yang<br />
dinyatakan sebesar nilai wajar, persediaan dan<br />
tanah untuk pengembangan yang dinyatakan<br />
sebesar nilai terendah antara biaya perolehan<br />
dan nilai realisasi bersih, investasi dalam<br />
saham tertentu yang dicatat berdasarkan<br />
metode ekuitas, dan instrumen keuangan yang<br />
dicatat pada nilai wajar atau biaya perolehan<br />
diamortisasi.<br />
Neraca konsolidasi disajikan dengan<br />
menggunakan metode tidak dikelompokkan<br />
menurut lancar dan tidak lancar (unclassified<br />
basis) sesuai dengan PSAK No. 44 mengenai<br />
“Akuntansi Aktivitas Pengembangan Real<br />
Estat”.<br />
Laporan arus kas konsolidasi menyajikan arus<br />
kas yang dikelompokkan dalam aktivitas<br />
operasi, investasi dan pendanaan. Arus kas<br />
dari aktivitas operasi disajikan dengan<br />
menggunakan metode langsung.<br />
a. Basis of preparation of the consolidated<br />
financial statements<br />
The accounting and reporting policies adopted<br />
by the Company and Subsidiaries conform to<br />
generally accepted accounting principles in<br />
Indonesia. The significant accounting<br />
principles applied consistently in the<br />
preparation of the consolidated financial<br />
statements for the years ended December 31,<br />
2010 and <strong>2009</strong> are as follows:<br />
The consolidated financial statements have<br />
been prepared in accordance with generally<br />
accepted accounting principles in Indonesia,<br />
which are based on Statements of Financial<br />
Accounting Standards (PSAK) and the Capital<br />
Market and Financial Institution Supervisory<br />
Agency (BAPEPAM and LK) regulation<br />
No. VIII.G.7 (Revised 2000) concerning<br />
“Guidelines for Presentation of Financial<br />
Statements” and circular letter of the<br />
Chairman of BAPEPAM and LK No. SE-<br />
02/PM/2002 dated December 27, 2002<br />
concerning “Guidelines for Financial<br />
Statement Presentation and Disclosures for<br />
Publicly-listed Companies Engaged in the<br />
Real Estate Industry.”<br />
The consolidated financial statements have<br />
been prepared on the accrual basis using the<br />
historical cost concept of accounting, except<br />
for certain short-term investments which are<br />
stated at fair value, inventories and land for<br />
development which are stated at the lower of<br />
cost or net realizable value, certain investment<br />
in shares of stock which are accounted for<br />
using the equity method, and financial<br />
instruments which are stated at fair value or<br />
amortized cost.<br />
The consolidated balance sheets are<br />
unclassified in accordance with PSAK<br />
No. 44, “Accounting for Real Estate<br />
<strong>Development</strong> Activities”.<br />
The consolidated statements of cash flows<br />
classify cash flows into operating, investing<br />
and financing activities. The cash flows from<br />
operating activities are presented using the<br />
direct method.<br />
16