2009 - Ciputra Development
2009 - Ciputra Development
2009 - Ciputra Development
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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 />
r. Pajak penghasilan (lanjutan) r. Income tax (continued)<br />
Pajak penghasilan non-final (lanjutan)<br />
Aset dan kewajiban pajak tangguhan untuk<br />
entitas yang sama disajikan bersih dalam<br />
neraca konsolidasi, kecuali apabila merupakan<br />
entitas legal yang berbeda.<br />
Perubahan terhadap kewajiban perpajakan<br />
dicatat pada saat Surat Keputusan Pajak<br />
(SKP) diterima atau, jika Perusahaan dan<br />
Anak Perusahaan mengajukan banding, pada<br />
saat hasil banding tersebut telah ditentukan.<br />
Non-final income tax (continued)<br />
Deferred tax assets and liabilities are<br />
presented net in the consolidated balance<br />
sheets, except if these are for different legal<br />
entities.<br />
Amendment to a tax obligation is recorded<br />
when an assessment is received or, if<br />
appealed against by the Company or<br />
Subsidiaries, when the result of the appeal is<br />
determined.<br />
s. Instrumen keuangan s. Financial instruments<br />
Efektif tanggal 1 Januari 2010, Perusahaan<br />
dan Anak Perusahaan menerapkan PSAK No.<br />
50 (Revisi 2006), “Instrumen Keuangan:<br />
Penyajian dan Pengungkapan”, dan PSAK No.<br />
55 (Revisi 2006), “Instrumen Keuangan:<br />
Pengakuan dan Pengukuran”, yang<br />
menggantikan PSAK No. 50, “Akuntansi<br />
Investasi Efek Tertentu”, dan PSAK No. 55<br />
(Revisi 1999), “Akuntansi Instrumen Derivatif<br />
dan Aktivitas Lindung Nilai” (Catatan 30).<br />
PSAK No. 50 (Revisi 2006) mengatur<br />
persyaratan tentang penyajian dari instrumen<br />
keuangan dan informasi yang harus<br />
diungkapkan di dalam laporan keuangan,<br />
sedangkan PSAK No. 55 (Revisi 2006)<br />
mengatur prinsip-prinsip dasar pengakuan dan<br />
pengukuran aset keuangan, kewajiban<br />
keuangan dan kontrak pembelian dan<br />
penjualan item non-keuangan. Pernyataan ini,<br />
antara lain, memberikan definisi dan<br />
karakteristik derivatif, kategori dari instrumen<br />
keuangan, pengakuan dan pengukuran,<br />
akuntansi lindung nilai dan penerapan dari<br />
hubungan lindung nilai.<br />
Efek kumulatif dari penerapan secara<br />
prospektif PSAK yang direvisi di atas sebesar<br />
Rp101.017.428 dicatat pada saldo laba<br />
tanggal 1 Januari 2010.<br />
Effective January 1, 2010, the Company and<br />
Subsidiaries adopted PSAK No. 50 (Revised<br />
2006), “Financial Instruments: Presentation<br />
and Disclosures”, and PSAK No. 55 (Revised<br />
2006), “Financial Instruments: Recognition<br />
and Measurement”, which superseded PSAK<br />
No. 50, “Accounting for Investments in Certain<br />
Securities”, and PSAK No.55 (Revised 1999),<br />
“Accounting for Derivative Instruments and<br />
Hedging Activities” (Note 30).<br />
PSAK No. 50 (Revised 2006) prescribes the<br />
requirements for the presentation of financial<br />
instruments and information that should be<br />
disclosed in the financial statement, whereas<br />
PSAK No. 55 (Revised 2006) prescribes the<br />
principles for recognizing and measuring<br />
financial assets, financial liabilities and some<br />
contracts to buy or sell non-financial items.<br />
This Standard provides for the definitions and<br />
characteristics of a derivative, the categories<br />
of financial instruments, recognition and<br />
measurement, hedge accounting and<br />
determination of hedging relationships, among<br />
others.<br />
The cumulative effect from the adoption of the<br />
above revised PSAKs which amounted to<br />
Rp101,017,428, has been recorded in the<br />
retained earnings at January 1, 2010.<br />
33