DAFTAR ISI TABLE OF CONTENT
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2010 and 2009
2. KEBIJAKAN AKUNTANSI (Lanjutan) ACCOUNTING POLICIES (Continued) m. Pengakuan Pendapatan dan Beban
PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009
2. KEBIJAKAN AKUNTANSI (Lanjutan) 2. ACCOUNTING POLICIES (Continued) m. Pengakuan Pendapatan dan Beban
Penjualan diakui pada saat penyerahan barang dan hak kepemilikannya berpindah kepada pelanggan.
Beban diakui sesuai manfaatnya pada tahun yang bersangkutan (accrual basis).
m. Revenue and Expense Recognition
Sales are recognized when the goods are delivered and title have passed. Expenses are recognized when incurred (accrual basis).
n. Imbalan Pasca Kerja n. Post-Employment Benefits
Perusahaan dan Anak Perusahaan (LPI) memberikan imbalan pasca kerja imbalan pasti untuk karyawan sesuai dengan Undang Undang Ketenagakerjaan No.
13/2003. Pendanaan untuk imbalan ini dilakukan melalui sebuah perusahaan asuransi.
The Company and its subsidiary (LPI) provides a defined post-employment benefits to its employees in accordance with Manpower Law No. 13/2003.
Funding of this benefit has been made through an insurance company.
Perhitungan imbalan pasca kerja menggunakan metode Projected Unit Credit. Akumulasi keuntungan dan kerugian aktuarial bersih yang belum diakui yang melebihi jumlah yang lebih besar diantara 10% dan nilai kini kewajiban imbalan pasti dan 10% nilai wajar aset program diakui dengan metode garis lurus selama rata-rata sisa masa kerja yang diprakirakan dari para pekerja dalam program tersebut. Biaya jasa lalu dibebankan langsung apabila imbalan tersebut menjadi hak atau vested, dan sebaliknya akan diakui sebagai beban dengan metode garis lurus selama periode rata-rata sampai imbalan tersebut menjadi hak.
The cost of providing post-employment benefits is determined using the Projected Unit Credit Method. The accumulated unrecognized actuarial gains and losses that exceed 10% of the greater of the present value of the defined benefit obligations and the fair value of plan assets are recognized on straight-line basis over the expected average remaining working lives of the participating employees. Past service cost is recognized immediately to the extent that the benefits are already vested, otherwise it is amortized on a straight-line basis over the average period until the benefits become vested.
Jumlah yang diakui sebagai kewajiban imbalan pasti di neraca konsolidasi merupakan nilai kini kewajiban imbalan pasti disesuaikan dengan keuntungan dan kerugian actuarial yang belum diakui, biaya jasa lalu yang belum diakui dan nilai wajar aset program.
The benefit obligation recognized in the consolidated balance sheets represent the present value of the defined benefit obligation, as adjusted for unrecognized actuarial gains and losses and unrecognized past service cost, and as reduced by the fair value of plan assets.
PT BERLINA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI (Lanjutan) 31 Desember 2010 dan 2009
--- PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009
2. KEBIJAKAN AKUNTANSI (Lanjutan) 2. ACCOUNTING POLICIES (Continued)
o. Pajak Penghasilan o. Income Tax
Beban pajak kini ditentukan berdasarkan laba kena pajak dalam tahun yang bersangkutan yang dihitung berdasarkan tarif pajak yang berlaku.
Current tax expense is determined based on the taxable income for the year computed using the prevailing tax rates.
Aset dan kewajiban pajak tangguhan diakui atas konsekuensi pajak tahun mendatang yang timbul dari perbedaan jumlah tercatat aset dan kewajiban menurut laporan keuangan dengan dasar pengenaan pajak aktiva dan kewajiban. Kewajiban pajak tangguhan diakui untuk semua perbedaan temporer kena pajak dan aset pajak tangguhan diakui untuk perbedaan temporer yang boleh dikurangkan, sepanjang besar kemungkinan dapat dimanfaatkan untuk mengurangi laba kena pajak pada masa datang.
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are recognized for deductible temporary differences to the extent that it is probable that taxable income will be available in future periods against which the deductible temporary differences can be utilized.
Pajak tangguhan diukur dengan menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada tanggal neraca. Pajak tangguhan dibebankan atau dikreditkan dalam laporan laba rugi konsolidasi, kecuali pajak tangguhan yang dibebankan atau dikreditkan langsung ke ekuitas.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the assets are realized or liabilities are measured, based on tax rates and tax laws that have been enacted or subsequently enacted at the balance sheet date. Deferred tax is charged or credited in the consolidated statement of income, except when it relates to items charged or credited directly to equity.
Aset dan kewajiban pajak tangguhan disajikan di neraca, kecuali aset dan kewajiban pajak tangguhan untuk entitas yang berbeda. Atas dasar kompensasi sesuai dengan penyajian aset dan kewajiban pajak kini.
Deferred tax assets and liabilities are offset in the balance sheet, except if these are for different legal entities. In the same manner, as the current tax assets and liabilities are presented.
p. Laba per Saham Dasar p. Basic Earnings per Share
Laba per saham dasar dihitung dengan membagi laba bersih residual dengan jumlah rata-rata tertimbang saham yang beredar pada tahun yang bersangkutan.
Basic earnings per share is computed by dividing net income by the weighted average number of shares outstanding during the year.
PT BERLINA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI (Lanjutan) 31 Desember 2010 dan 2009
--- PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009
2. KEBIJAKAN AKUNTANSI (Lanjutan) 2. ACCOUNTING POLICIES (Continued)
q. Informasi Segmen q. Segment Information
Informasi segmen disusun sesuai dengan kebijakan akuntansi yang dianut dalam penyusunan dan penyajian laporan keuangan konsolidasi. Bentuk primer pelaporan segmen adalah segmen usaha sedangkan segmen sekunder adalah segmen geografis.
Segment information is prepared using the accounting policies adopted for preparing and presenting the consolidated financial statements.
The primary format in reporting segment information is based on business segment, while secondary segment information is based on geographical segment.
Segmen usaha adalah komponen perusahaan yang dapat dibedakan dalam menghasilkan suatu produk atau jasa (baik produk atau jasa individual maupun kelompok produk atau jasa terkait) dan komponen itu memiliki risiko dan imbalan yang berbeda dengan risiko dan imbalan segmen lain.
A business segment is a distinguishable component of an enterprise that is engaged in providing an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business segments.
Segmen geografis adalah komponen perusahaan yang dapat dibedakan dalam menghasilkan produk atau jasa pada lingkungan (wilayah) ekonomi tertentu dan komponen itu memiliki risiko dan imbalan yang berbeda dengan risiko dan imbalan pada komponen yang beroperasi pada lingkungan (wilayah) ekonomi lain.
A geographical segment is a distinguishable component of an enterprise that is engaged in providing products or services within a particular economic environment and that is subject to risks and returns that are different from those of components operating in other economic environments.
Aset dan kewajiban yang digunakan bersama dalam satu segmen atau lebih dialokasikan kepada setiap segmen jika, dan hanya jika, pendapatan dan beban yang terkait dengan aset tersebut juga dialokasikan kepada segmen-segmen tersebut.
Assets and liabilities that relate jointly to two or more segments are allocated to their respective segments, if and only if, their related revenues and expenses are also allocated to those segments.
PT BERLINA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI (Lanjutan) 31 Desember 2010 dan 2009
--- PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009
3. KAS DAN SETARA KAS 3. CASH AND CASH EQUIVALENTS
2 0 1 0 2 0 0 9
Rp Rp
Kas 404.161.932 214.123.818 Cash on hand
Bank Cash in banks
Rupiah Rupiah
The Hongkong and Shanghai Banking Corporation Limited,
Indonesia 11.012.446.195 12.497.289.744
The Hongkong and Shanghai Banking Corporation Limited,
Indonesia PT Bank Central Asia Tbk 5.475.300.367 3.166.379.823 PT Bank Central Asia Tbk
Deutsche Bank AG 4.693.372.657 1.418.219.511 Deutsche Bank AG
PT Bank CIMB Niaga Tbk 1.237.359.936 275.561.657 PT Bank CIMB Niaga Tbk PT Bank DBS Indonesia 296.746.506 174.051.348 PT Bank DBS Indonesia PT Bank Overseas Chinese Banking
Corporation – Indonesia 274.318.443 26.598.798
PT Bank Overseas Chinese Banking Corporation –
Indonesia
PT Bank Mandiri Tbk 243.102.892 238.821.825 PT Bank Mandiri Tbk
PT Bank Syariah Mandiri 27.575.052 27.254.897 PT Bank Syariah Mandiri PT Bank Danamon Indonesia Tbk 2.139.940 2.870.944 PT Bank danamon Indonesia Tbk
PT Bank Permata Tbk – 351.775.523 PT Bank Permata Tbk
Citibank N.A. – 137.633.765 Citibank N.A.
Industrial and Commercial Bank of
China – Indonesia – 119.795.473
Industrial and Commercial Bank of China – Indonesia
Dolar AS US Dollar
Industrial & Commercial Bank of
China – China 2.748.303.373 589.251.740
Industrial & Commercial Bank of China – China PT Bank CIMB Niaga Tbk 1.422.888.596 1.269.279.744 PT Bank CIMB Niaga Tbk
Deutsche Bank AG 782.215.472 1.147.090.554 Deutsche Bank AG
The Hongkong and Shanghai Banking Corporation Limited,
Indonesia 467.165.976 3.307.017.008
The Hongkong and Shanghai Banking Corporation Limited,
Indonesia PT Bank DBS Indonesia 348.025.966 692.187.706 PT Bank DBS Indonesia Industrial & Commercial Bank of
China – Indonesia 223.565.351 97.362.192
Industrial & Commercial Bank of China – Indonesia Overseas Chinese Banking
Corporation Limited – Singapore 147.533.760 157.629.455
Overseas Chinese Banking Corporation Limited – Singapore Bank International Ningbo 125.355.606 2.278.640 Bank International Ningbo PT Bank Overseas Chinese Banking
Corporation – Indonesia 32.850.147 45.835.340
PT Bank Overseas Chinese Banking Corporation –
Indonesia
PT Bank Mandiri Tbk 12.168.150 13.416.714 PT Bank Mandiri Tbk
Citibank N.A. – 98.208.850 Citibank N.A.
Dipindahkan 29.572.434.385 25.855.811.251 Carry forward
PT BERLINA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI (Lanjutan) 31 Desember 2010 dan 2009
--- PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009