The Company listed all the additional shares on the Indonesia Stock Exchange on 22 July 2016. The Company listed all the stock dividends on the Indonesia Stock Exchange on 20 July 2017.
KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SIGNIFICANT ACCOUNTING POLICIES Laporan keuangan konsolidasian ini diotorisasi
KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan)
SIGNIFICANT ACCOUNTING POLICIES (continued)
SIGNIFICANT ACCOUNTING POLICIES (continued)
The Group recognizes any non-controlling interest in the acquired company on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest's proportionate share of the acquired company's net assets. If the business combination is achieved in stages, the acquisition date fair value of the acquirer's previously owned interest in the acquiree is remeasured to the acquisition date fair value through profit or loss.
KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
In this case, the Group uses the exchange rates on the dates of the transactions; And. These differences in foreign currency translation are reclassified to gain or loss upon the (partial) sale of the Group's interest in the associates. Dividends received or to be received from associates are recognized as a reduction in the carrying amount of the investments.
An impairment loss is recognized for the amount by which the carrying amount of the asset exceeds its recoverable amount. When an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined. no impairment loss has been recognized for the asset (or cash-generating unit) in previous years. Amounts due from lessees in terms of leases have been recorded as receivables at the amount of the Group's net investment in the leases.
At the conclusion of the contract, the Group assesses whether the contract is a lease or contains a lease. Variable rents that depend on an index or rate are not included in the measurement of the lease liability and the right-of-use asset.
KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
Kewajiban sehubungan dengan program imbalan pasti diakui dalam laporan posisi keuangan konsolidasian sebesar nilai kini kewajiban imbalan pasti pada akhir periode akuntansi. Kewajiban berbasis manfaat dihitung setiap tahun oleh aktuaris independen dengan menggunakan metode projected unit credit. Liabilitas yang diakui dalam laporan posisi keuangan konsolidasian sehubungan dengan program pensiun imbalan pasti adalah nilai kini liabilitas imbalan pasti pada akhir periode akuntansi.
The benefit-based obligation is calculated annually by an independent actuary using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash flows using the yield on government bonds denominated in Rupiah at the reporting date when the benefits will be paid and which have maturities similar to the associated pension. obligation. Gains or losses from curtailment or liquidation of a defined benefit plan are recognized in the result when the curtailment or liquidation takes place.
KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan)
Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when deferred income taxes and liabilities relate to income taxes imposed by the the same tax authority for the same taxable entities, or in different taxable entities where there is either an intention to settle balances on a net basis, or to realize assets and settle liabilities simultaneously. . u. Earnings per share Laba per saham dasar dihitung dengan . membagi laba bersih yang dapat diatribusikan kepada pesikliman entitas induk dengan jumla rata rata tertimbang saham yang beredar pada tahun yang beresat. Basic earnings per share are calculated by dividing the net income for the year attributable to the owners of the Group by the weighted average number of shares outstanding during the year.
Diluted earnings per share are calculated by dividing the net profit attributable to the owners of the Group by the weighted average number of shares outstanding, adjusted for the effects of all potential ordinary shares that could lead to dilution. . v. Operating segments are identified based on internal reports on Group components that are regularly reviewed by “the key operating decision maker” to allocate resources to the segments and assess their performance. Information reported to the key operational decision maker for resource allocation and performance assessment purposes is more specific to the category of each product.
ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING (lanjutan)
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS (continued)
If it is deemed to be acting as a client, the Group recognizes revenue at the gross amount of consideration to which it expects to be entitled. Where it is deemed to be acting as an agent, the Group recognizes revenue in the amount of any consideration or commission to which it expects to be entitled, or in the net amount of consideration retained after payment to the other party. These include whether the group is primarily responsible for fulfilling contractual promises to the customer, inventory risk and discretion in setting the selling price.
In these cases, the Group uses judgment based on the best available facts and circumstances, including, but not limited to, the duration of the Group's customer relationship and known market factors, to record specific provisions against the amounts liabilities in order to reduce receivables to the amounts it expects to collect. The Group reviews the provision for impairment of inventories based on the estimated future sale of the inventory items. While the assumptions used in estimating the allowance for impairment are believed to be appropriate and reasonable, significant changes in these assumptions may materially affect the assessment of the allowance for impairment, which ultimately will affect as a result of the Group's operations.
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
Piutang usaha berdasarkan mata uang sumbernya terdiri dari from: Piutang usaha berdasarkan mata uang aslinya. Pada tanggal 31 Maret 2023, jumlah penyisihan penurunan nilai piutang usaha sebesar Rp 80.423 terutama berasal dari piutang usaha yang memenuhi definisi aset keuangan yang mengalami penurunan nilai kredit. Pada tanggal 31 Maret 2023, jumlah penyisihan kerugian penurunan nilai piutang usaha adalah sebesar Rp80.423 terutama terkait dengan debitur usaha yang memenuhi definisi aset keuangan yang mengalami penurunan nilai kredit.
Management believes that the provision for impairment of trade receivables is adequate to cover the loss on uncollectible trade receivables.
PERSEDIAAN DAN KONTRAK DALAM
INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATES Rincian penyertaan saham pada entitas asosiasi
Tidak terdapat perbedaan yang signifikan antara nilai wajar dan nilai buku aset tetap, kecuali tanah dan bangunan. Nilai wajar tanah dan bangunan sebagian besar ditentukan berdasarkan nilai jual objek pajak yang bersangkutan. Tidak terdapat perbedaan yang signifikan antara nilai wajar dan nilai buku aset tetap, kecuali tanah dan bangunan.
Nilai wajar tanah dan bangunan terutama ditentukan dengan menggunakan nilai jual subjek pajak saat ini. Pada tanggal 31 Maret 2023, aset tetap tertentu milik Grup telah diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan jumlah pertanggungan sebesar Rp191.386), yang menurut manajemen cukup untuk menutup kerugian yang mungkin timbul dari risiko tersebut. Pada tanggal 31 Maret 2023, aset tetap tertentu Grup telah dilindungi oleh asuransi kebakaran dan risiko lainnya sebesar Rp 191.386), yang menurut manajemen cukup untuk menutup kerugian yang mungkin timbul akibat risiko tersebut.
UTANG BANK
BANK LOANS
UTANG BANK (lanjutan) PT Bank HSBC Indonesia
PERPAJAKAN TAXATION
Dalam laporan keuangan konsolidasian ini, besarnya penghasilan kena pajak didasarkan pada perhitungan sementara, karena Grup belum menyampaikan Surat Pemberitahuan Pajak Penghasilan Badan. dibebankan) dalam laporan laba rugi/. Pada bulan Desember 2022, LSI menerima Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) pajak penghasilan badan sebesar Rp 12.463. Pada bulan Desember 2022, LSI menerima surat ketetapan pajak lebih bayar pajak penghasilan badan sebesar Rp 12.463.
Perseroan telah menghitung pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2021 dengan menggunakan tarif pajak sebesar 22%. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang menetapkan tarif pajak penghasilan sebesar 22% yang berlaku mulai tahun pajak 2022 dan seterusnya. Perseroan telah menghitung pajak penghasilan badan untuk tahun yang berakhir pada tanggal 31 Desember 2021 dengan menggunakan tarif pajak sebesar 22%.
AKRUAL ACCRUALS 2023
KEWAJIBAN IMBALAN PASCAKERJA POST-EMPLOYMENT BENEFIT OBLIGATIONS Liabilitas imbalan kerja dihitung oleh KKA Riana &
KEWAJIBAN IMBALAN PASCAKERJA (lanjutan) POST-EMPLOYMENT BENEFIT OBLIGATIONS (continued)
There can be no problems if you want to do this while you are busy with other activities. The present value of the employee benefit obligations depends on a number of factors that are determined on the basis of actuarial assumptions. The assumptions used in determining the net cost of pensions are based on a compatible basis, including future salary increases based on the long-term inflation rate assumption and the discount rate.
Asumsi utama lainnya untuk liabilitas imbalan kerja sebagian didasarkan pada kondisi pasar saat ini. Jangka waktu rata-rata tertimbang kewajiban imbalan pasti pada tanggal 31 Desember 2022 adalah 14 - 20 tahun. 182 tanggal 16 Desember 2021, diajukan di hadapan notaris Christina Dwi Utami S.H., M.Hum., M.Kn., para pemegang saham telah menyetujui untuk membagi nilai nominal saham Perseroan dengan perbandingan 1:5 dari nominal nilai Rp 50 (Rupiah penuh) per saham yang terbagi menjadi 5 (lima) lembar saham yang masing-masing bernilai nominal Rp 10 (Rupiah penuh) per saham, sehingga jumlah saham dalam modal ditempatkan Perseroan berubah dari sebelum saham menjadi saham.
SALDO LABA DICADANGKAN APPROPRIATED RETAINED EARNINGS Berdasarkan Undang-Undang Perseroan Terbatas,
KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS Rincian kepentingan nonpengendali atas ekuitas
In August 2022, King's Eye Investments Limited (KEIL) transferred 150,000 shares of SMI (representing KEIL's entire ownership of SMI) to Synnex Technology International Corporation (STIC).
PENDAPATAN BERSIH NET REVENUE
BEBAN BERDASARKAN SIFAT EXPENSES BY NATURE Jumlah beban pokok pendapatan, beban
LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE Perhitungan laba per saham dasar adalah sebagai
TRANSAKSI PIHAK BERELASI RELATED PARTY TRANSACTIONS Rincian sifat hubungan dan transaksi dengan
INFORMASI SEGMEN SEGMENT INFORMATION Manajemen telah menentukan segmen operasi
PERJANJIAN, KOMITMEN DAN KONTINJENSI
PERJANJIAN, KOMITMEN DAN KONTINJENSI YANG SIGNIFIKAN (lanjutan)
SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES (continued)
ASET ATAU LIABILITAS MONETER BERSIH DALAM MATA UANG ASING
NET MONETARY ASSETS OR LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
The Group's activities are exposed to a variety of financial risks: market risk (including foreign exchange risk), credit risk and liquidity risk. The Group's net open foreign exchange exposure at the reporting date is disclosed in Note 24. The Group is exposed to credit risk mainly from cash in banks and credit exposure to customers.
There is no concentration of credit risk, as the group has many customers without individually significant customers. The group applies a prudent management of liquidity risks by maintaining sufficient liquidity from sales collection. The group continuously reviews and manages its capital structure to ensure an optimal capital structure and shareholder return.
