2009 - Ciputra Development

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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) m. Pengakuan pendapatan dan beban (lanjutan) Pendapatan hotel dari hunian kamar diakui pada tanggal terhuninya sedangkan pendapatan hotel lainnya diakui pada saat barang atau jasa diserahkan kepada pelanggan. Penghasilan sewa unit villa golf diakui sebagai pendapatan berdasarkan masa sewa masingmasing unit villa golf tersebut. Uang pendaftaran keanggotaan golf dan club house diakui sebagai pendapatan pada saat diterima. Pendapatan sewa dan iuran keanggotaan klub olah raga diakui sebagai pendapatan sesuai masa sewa atau keanggotaannya. Sewa dan iuran klub keanggotaan diterima di muka disajikan sebagai bagian dari “Pendapatan Diterima di Muka”. Pendapatan dari restoran diakui pada saat barang atau jasa diberikan. Beban diakui pada saat terjadinya. m. Revenue and expense recognition (continued) Hotel room revenue is recognized based on room occupancy while other hotel revenues are recognized when the goods are delivered or the services are rendered to the customers. Lease rentals of golf villa units are recognized as revenues based on the respective rental periods of the golf villa units. The membership registration fees for golf and club house are recognized as revenues upon receipt. Rental and membership fees are recognized as income over the period of rental or membership. Rental and membership fees received in advance are presented as part of “Unearned Revenues”. Revenues from restaurant operations are recognized when the goods are delivered or when the services have been rendered. Expenses are recognized when incurred. n. Kerjasama Operasi n. Joint Ventures Sesuai dengan PSAK No. 12, “Pelaporan Keuangan Mengenai Bagian Partisipasi dalam Pengendalian Bersama Operasi dan Aset”, partisipasi venturer dalam Pengendalian Bersama Operasi dicatat dengan menyajikan dan membukukan dalam laporan keuangannya aset yang dikendalikannya sendiri, kewajiban dan beban yang terjadi atas aktivitasnya sendiri dan bagiannya atas pendapatan bersama dari pendapatan kerjasama operasi tersebut. Partisipasi venturer dalam Pengendalian Bersama Entitas dicatat menggunakan metode konsolidasi proporsional. In accordance with PSAK No. 12, “Financial Reporting of Interests in Jointly Controlled Operations and Assets”, a venturer’s participation in Jointly Controlled Operation is accounted for in the financial statements by recording the assets that it controls, the liabilities and the expenses that it incurs and its share of the income that it earns from the revenues of the joint venture. A venturer’s participation in Jointly Controlled Entity is accounted using the proportionate consolidation method. 29
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) o. Imbalan kerja o. Employee benefits Perusahaan dan Anak Perusahaan menyelenggarakan program pensiun iuran pasti untuk seluruh karyawan tetapnya dan telah mengakui kewajiban imbalan kerja karyawan yang tidak didanai berdasarkan Undang-undang No. 13/2003 tanggal 25 Maret 2003 (UU Tenaga Kerja No. 13) dan PSAK No. 24 (Revisi 2004), “Imbalan Kerja”. Imbalan atas UU Tenaga Kerja No. 13 tersebut telah dihitung dengan membandingkan manfaat yang akan diterima oleh karyawan pada usia normal pensiun dari Dana Pensiun dengan manfaat yang diperoleh sesuai dengan UU Tenaga Kerja No. 13 tersebut setelah dikurangi akumulasi imbalan kerja karyawan dan hasil investasi yang terkait. Jika manfaat program pensiun iuran pasti kurang dari persyaratan yang ditetapkan UU Tenaga Kerja No. 13, Perusahaan harus menyediakan kekurangannya. Berdasarkan PSAK No. 24 (Revisi 2004), biaya imbalan kerja berdasarkan UU Tenaga Kerja No. 13 ditentukan dengan menggunakan metode perhitungan aktuarial projected unit credit. Keuntungan dan kerugian aktuarial diakui sebagai penghasilan atau beban apabila akumulasi bersih keuntungan dan kerugian aktuarial yang belum diakui untuk setiap program pada akhir tahun pelaporan sebelumnya melebihi jumlah 10% dari nilai kini kewajiban imbalan pasti pada tanggal tersebut dan 10% dari nilai wajar aset pada tanggal tersebut. Keuntungan atau kerugian aktuarial ini diakui selama rata-rata masa kerja karyawan dengan menggunakan metode garis lurus. Selanjutnya, biaya jasa lalu yang timbul akibat perubahan kewajiban imbalan kerja dari program sebelumnya harus diamortisasi sampai imbalan kerja tersebut telah menjadi hak karyawan. The Company and Subsidiaries have a defined contribution pension plans covering substantially all of their eligible employees and have recognized their unfunded employee benefits liability in accordance with Labor Law No. 13/2003 dated March 25, 2003 (“the Law”) and PSAK No. 24 (Revised 2004), “Employee Benefits”. The benefits under the Law have been calculated by comparing the benefits that will be received by an employee at normal pension age from the Pension Plan with the benefits as stipulated under the Law, after deducting the accumulated employee contribution and the related investment results. If the employer-funded portion of the Pension Plan benefit is less than the benefit as required by the Law, the Company will provide for such shortfall. Under PSAK No. 24 (Revised 2004), the cost of providing employee benefits under the Law is determined using the projected-unit-credit actuarial valuation method. Actuarial gains or losses are recognized as income or expenses when the net cumulative unrecognized actuarial gains or losses for each individual plan at the end of the previous reporting year exceed the greater between 10% of the present value of the defined benefit obligation at that date and 10% of the fair value of plan assets at that date. These gains or losses are recognized on a straight-line basis over the expected average remaining working lives of the employees. Further, past service costs arising from the changes in the benefits payable of an existing plan are required to be amortized over the period until the benefits concerned become vested. 30
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DAFTAR ISI CONTENTS Ikhtisar Keuang
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FINANCIAL HIGHLIGHTS PT CIPUTRA DEV
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PT CIPUTRA DEVELOPMENT TBK INFORMAS
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PT CIPUTRA DEVELOPMENT TBK INFORMAS
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PERISTIWA PENTING PERUSAHAAN CORPOR
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KALENDER PT CIPUTRA DEVELOPMENT TBK
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PT CIPUTRA DEVELOPMENT TBK PT Ciput
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PT CIPUTRA DEVELOPMENT TBK Hotel Ci
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PT CIPUTRA DEVELOPMENT TBK CitraGar
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PT CIPUTRA DEVELOPMENT TBK LAPORAN
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PT CIPUTRA DEVELOPMENT TBK Seluruh
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PT CIPUTRA DEVELOPMENT TBK Dr. Hc.
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PT CIPUTRA DEVELOPMENT TBK Candra C
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PT CIPUTRA DEVELOPMENT TBK Tulus Sa
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INFORMASI MENGENAI PROYEK PROJECT P
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PT CIPUTRA DEVELOPMENT TBK CitraLan
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PT CIPUTRA DEVELOPMENT TBK Ciputra
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PT CIPUTRA DEVELOPMENT TBK Ciputra
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PT CIPUTRA DEVELOPMENT TBK Proyek G
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PT CIPUTRA DEVELOPMENT TBK PT CIPUT
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PT CIPUTRA DEVELOPMENT TBK Berdasar
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PT CIPUTRA DEVELOPMENT TBK Aset, Ke
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PT CIPUTRA DEVELOPMENT TBK 52 Pada
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euse recycle
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PT CIPUTRA DEVELOPMENT TBK TATA KEL
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PT CIPUTRA DEVELOPMENT TBK Direktur
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PT CIPUTRA DEVELOPMENT TBK Sesuai d
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PT CIPUTRA DEVELOPMENT TBK SISTEM P
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Page 70 and 71: PT CIPUTRA DEVELOPMENT TBK Proyek P
Page 72 and 73: PT CIPUTRA DEVELOPMENT TBK SUMBER D
Page 74 and 75: PT CIPUTRA DEVELOPMENT TBK STRUKTUR
Page 76 and 77: PT CIPUTRA DEVELOPMENT TBK INFORMAS
Page 78 and 79: PT CIPUTRA DEVELOPMENT TBK TANGGUNG
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The original supplementary financia
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2009 - Ciputra Development

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