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) 2. IKHTISAR KEBIJAKAN AKUNTANSI (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) s. Instrumen keuangan (lanjutan) s. Financial instruments (continued) Aset keuangan (lanjutan) Penurunan nilai dari aset keuangan (lanjutan) Financial assets (continued) Impairment of financial assets (continued) Aset keuangan dicatat pada biaya perolehan diamortisasi (lanjutan) Nilai tercatat aset tersebut dikurangi melalui penggunaan akun penyisihan dan jumlah kerugian tersebut diakui secara langsung dalam laporan laba rugi konsolidasi. Pendapatan bunga tetap diakui berdasarkan nilai tercatat yang telah dikurangi, berdasarkan suku bunga efektif atas aset keuangan tersebut. Pinjaman yang diberikan dan piutang, bersama-sama dengan penyisihan terkait, akan dihapuskan pada saat tidak terdapat kemungkinan yang realistis atas pemulihan di masa mendatang dan seluruh agunan, jika ada, telah direalisasi atau telah dialihkan kepada Perusahaan dan Anak Perusahaan. Jika pada periode berikutnya, nilai estimasi kerugian penurunan nilai aset keuangan bertambah atau berkurang karena suatu peristiwa yang terjadi setelah penuruan nilai diakui, maka kerugian penurunan nilai yang sebelumnya diakui ditambah atau dikurangi (dipulihkan) dengan menyesuaikan akun penyisihan. Pemulihan tersebut tidak boleh mengakibatkan nilai tercatat aset keuangan melebihi biaya perolehan diamortisasi yang seharusnya jika penurunan nilai tidak diakui pada tanggal pemulihan dilakukan. Jumlah pemulihan aset keuangan diakui pada laporan laba rugi konsolidasi. Jika penghapusan kemudian dipulihkan, maka pemulihan tersebut juga diakui dalam laporan laba rugi konsolidasi. Financial assets carried at amortized cost (continued) The carrying amount of the asset is reduced through the use of an allowance account and the amount of the loss is recognized in the consolidated statements of income. Interest income continues to be accrued on the reduced carrying amount based on the original effective interest rate of the asset. Loans and receivables, together with the associated allowance, are written off when there is no realistic prospect of future recovery and all collateral, if any, has been realized or has been transferred to the Company and Subsidiaries. If in a subsequent period, the amount of the estimated impairment loss increases or decreases because of an event occurring after the impairment was recognized, the previously recognized impairment loss is increased or reduced (reversed) by adjusting the allowance account. The recovery should not lead to the carrying amount of the asset exceeding its amotized cost that would have been determined had no impairment loss been recognized for the asset at the reversal date. The amount of reversal is recognized in the consolidated statements of income. If a future write-off is later recovered, the recovery is also recognized in the consolidated statements of income. 39
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 (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) s. Instrumen keuangan (lanjutan) s. Financial instruments (continued) Aset keuangan (lanjutan) Penurunan nilai dari aset keuangan (lanjutan) Financial assets (continued) Impairment of financial assets (continued) Aset keuangan yang dicatat pada biaya perolehan Financial assets carried at cost Jika terdapat bukti obyektif bahwa kerugian penurunan nilai telah terjadi atas instrument ekuitas yang tidak memiliki kuotasi dan tidak dicatat pada nilai wajar karena nilai wajarnya tidak dapat diukur secara handal, maka jumlah kerugian penurunan nilai diukur berdasarkan selisih antara nilai tercatat aset keuangan dan nilai kini estimasi arus kas masa mendatang yang didiskontokan pada tingkat pengembalian yang berlaku di pasar untuk aset keuangan serupa. Kerugian penurunan nilai tersebut tidak dapat dipulihkan pada periode berikutnya. If there is objective evidence that an impairment has occurred over equity instruments that do not have quoted market price and are not carried at fair value because fair value can not be measured reliably, then the amount of any impairment loss is measured as the difference between the carrying value of the financial assets and the present value of estimated future cash flows discounted at the prevailing rate of return on the market for a similar financial asset. Impairment losses are not recoverable in the following period. Kewajiban keuangan Pengakuan awal Kewajiban keuangan dalam lingkup PSAK No. 55 (Revisi 2006) diklasifikasikan sebagai kewajiban keuangan yang diukur pada nilai wajar melalui laporan laba rugi, pinjaman dan hutang, atau derivatif yang ditetapkan sebagai instrumen lindung nilai dalam lindung nilai yang efektif. Perusahaan dan Anak Perusahaan menentukan klasifikasi kewajiban keuangan pada saat pengakuan awal. Kewajiban keuangan pada awalnya diukur pada nilai wajar dan, dalam hal pinjaman dan hutang, ditambah biaya transaksi yang dapat diatribusikan secara langsung. Kewajiban keuangan Perusahaan dan Anak Perusahaan meliputi hutang bank, hutang usaha, hutang lain-lain, biaya masih harus dibayar, hutang hubungan istimewa, dan hutang biaya pembangunan. Financial liabilities Initial recognition Financial liabilities within the scope of PSAK No. 55 (Revised 2006) are classified as financial liabilities at fair value through profit or loss, loans and borrowings, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The Company and Subsidiaries determine the classification of their financial liabilities at initial recognition. Financial liabilities are recognized initially at fair value and, in the case of loans and borrowings, include directly attributable transaction costs. The Company’s and Subsidiaries’ financial liabilities include loans from banks, trade payables, other payables, accrued expenses, due to related parties and construction cost payable. 40
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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 (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING<br />
POLICIES (continued)<br />
s. Instrumen keuangan (lanjutan) s. Financial instruments (continued)<br />
Aset keuangan (lanjutan)<br />
Penurunan nilai dari aset keuangan (lanjutan)<br />
Financial assets (continued)<br />
Impairment of financial assets (continued)<br />
Aset keuangan dicatat pada biaya<br />
perolehan diamortisasi (lanjutan)<br />
Nilai tercatat aset tersebut dikurangi<br />
melalui penggunaan akun penyisihan dan<br />
jumlah kerugian tersebut diakui secara<br />
langsung dalam laporan laba rugi<br />
konsolidasi. Pendapatan bunga tetap<br />
diakui berdasarkan nilai tercatat yang<br />
telah dikurangi, berdasarkan suku bunga<br />
efektif atas aset keuangan tersebut.<br />
Pinjaman yang diberikan dan piutang,<br />
bersama-sama dengan penyisihan terkait,<br />
akan dihapuskan pada saat tidak terdapat<br />
kemungkinan yang realistis atas<br />
pemulihan di masa mendatang dan<br />
seluruh agunan, jika ada, telah direalisasi<br />
atau telah dialihkan kepada Perusahaan<br />
dan Anak Perusahaan.<br />
Jika pada periode berikutnya, nilai<br />
estimasi kerugian penurunan nilai aset<br />
keuangan bertambah atau berkurang<br />
karena suatu peristiwa yang terjadi<br />
setelah penuruan nilai diakui, maka<br />
kerugian penurunan nilai yang<br />
sebelumnya diakui ditambah atau<br />
dikurangi (dipulihkan) dengan<br />
menyesuaikan akun penyisihan.<br />
Pemulihan tersebut tidak boleh<br />
mengakibatkan nilai tercatat aset<br />
keuangan melebihi biaya perolehan<br />
diamortisasi yang seharusnya jika<br />
penurunan nilai tidak diakui pada tanggal<br />
pemulihan dilakukan. Jumlah pemulihan<br />
aset keuangan diakui pada laporan laba<br />
rugi konsolidasi. Jika penghapusan<br />
kemudian dipulihkan, maka pemulihan<br />
tersebut juga diakui dalam laporan laba<br />
rugi konsolidasi.<br />
<br />
Financial assets carried at amortized cost<br />
(continued)<br />
The carrying amount of the asset is<br />
reduced through the use of an allowance<br />
account and the amount of the loss is<br />
recognized in the consolidated<br />
statements of income. Interest income<br />
continues to be accrued on the reduced<br />
carrying amount based on the original<br />
effective interest rate of the asset. Loans<br />
and receivables, together with the<br />
associated allowance, are written off<br />
when there is no realistic prospect of<br />
future recovery and all collateral, if any,<br />
has been realized or has been transferred<br />
to the Company and Subsidiaries.<br />
If in a subsequent period, the amount of<br />
the estimated impairment loss increases<br />
or decreases because of an event<br />
occurring after the impairment was<br />
recognized, the previously recognized<br />
impairment loss is increased or reduced<br />
(reversed) by adjusting the allowance<br />
account. The recovery should not lead to<br />
the carrying amount of the asset<br />
exceeding its amotized cost that would<br />
have been determined had no impairment<br />
loss been recognized for the asset at the<br />
reversal date. The amount of reversal is<br />
recognized in the consolidated<br />
statements of income. If a future write-off<br />
is later recovered, the recovery is also<br />
recognized in the consolidated<br />
statements of income.<br />
39