Laporan keuangan PT Indonesia Tbk dan anak perusahaan memuat satu set laporan keuangan yang lengkap. Penyajian kembali laporan keuangan 172 Penyajian kembali laporan keuangan. a) Pendirian dan informasi umum (a) Pendirian dan informasi umum 1p138(b). PT Indonesia didirikan pada tanggal 2 Desember 1991 berdasarkan akta notaris No. xxx tanggal 2 Desember 1991 dari notaris Stephen Effendy, S.H., dan mulai beroperasi secara komersial pada tanggal 1 Januari 1993.
PT Indonesia didirikan pada tanggal 2 Desember 1991 dengan akta notaris No. 87, Lt.30, Jl. Benyamin Suaib Kav X-1 No.1, Jakarta. Alamat kantor yang terdaftar adalah Menara 87, Lt. 30, Jl. Benyamin Suaib Kav X-1 No.1, Jakarta.
234 dated April 4, 2015 from notary public Rachman, S.H., the shareholders agreed to repurchase 22,000 shares of the Company's common stock through a transaction at IDX (Note 22).
IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING
OR-43 Induk langsung perusahaan adalah PT Induk yang didirikan di Indonesia, sedangkan induk perusahaan terakhir adalah PT Utama yang juga didirikan dan berkedudukan di Indonesia. Perusahaan induk langsung Perusahaan adalah PT Induk, terdaftar di Indonesia, dan perusahaan induk utama adalah PT Utama, juga terdaftar dan berdomisili di Indonesia. Kebijakan akuntansi penting yang digunakan dalam penyusunan laporan keuangan konsolidasi disajikan di bawah ini.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Receivables for dividends from associated companies are recognized as a reduction in the book value of the investment. Unrealized gains from transactions between the group and its joint ventures are eliminated to the extent of the group's interest in the joint ventures. Exchange differences on non-monetary financial assets and liabilities measured at fair value are reported as part of the fair value gain or loss.
The amount of the impairment loss is recognized in the profit and loss under "impairment costs". The carrying amount of the asset is reduced and the amount of the loss is recognized in profit or loss. The fair value of the options is recognized as an expense with a corresponding capital increase.
Diversification of the portfolio takes place in accordance with the limits set by the Group. Cash flow forecasting is carried out in the group's business units and aggregated by the group's finances. In line with others in the industry, the Group monitors capital based on the level of indebtedness.
ESTIMASI DAN PERTIMBANGAN
If the estimated cost of capital used in determining the pre-tax discount rate for the wholesale CGU in PT Sepatu Anak had been 1% higher than management's estimates (for example, 14.8% instead of 13.8%), the Group further impairment of goodwill of Rp 300. b) Nilai wajar derivative and instrument. As a result of the acquisition, the Group is expected to increase its presence in these markets. The fair value of the contingent consideration arrangement of Rp 1,000 was estimated by applying the income approach.
The accounting value of the minority interests in PT Sepatu Anak on the disposal date was Rp 2,000 (equivalent to 20% ownership). Per At 31 December 2015 and 2014, all of the carrying amount of the Group's trade receivables and other receivables were denominated in Rupiah. It is the group's policy to protect part of the loans against exposure to rising interest rates.
The group's policy is to protect part of the loans from exposure to fair value interest rate risks. The largest exposure to credit risk at the reporting date is the fair value of derivatives in the statement of financial position. The group also evaluated land and buildings in Surabaya, where significant development of transport infrastructure is underway.
As at 31 December 2015 and 2014, the entire carrying amount of the Group's trade payables was denominated in Rupiah. The exposure of the Group's borrowings to changes in interest rates and contractual repricing dates at the reporting dates are as follows: Other facilities have been arranged to help finance the proposed expansion of the Group's activities.
According to the rating issued by PT Pemeringkat Efek-efek Indonesia, the rating of the convertible bonds of the Group is idAAA. The fair value of the liability component of the convertible bonds as of December 31, 2015 amounted to Rp. 42,239. The movement in the fair value of the scheme's assets for the year is as follows:
The sensitivity of the defined benefit obligation to changes in weighted key assumptions is as follows:
SALDO LABA DAN CADANGAN LAINNYA RETAINED EARNINGS AND OTHER RESERVES
Based on Deed No. 134 of the Annual General Meeting of Shareholders, dated April 4, 2014, by notary public Rachmat S.H., the shareholders agreed to allocate an additional capital reserve of Rp 215 as appropriate retained earnings. Laba yang tersedia bagi pemegang Profit attributable to ordinary equity. saham biasa perusahaan yang holders of the company used in. digunakan dalam perhitungan diluted earnings calculation. A calculation is performed to determine the number of shares that could have been acquired at fair value (determined as the average annual market price of the Company's shares) based on the cash value of the warrants attached to outstanding stock options.
The number of shares calculated as above is compared to the number of shares that would have been issued assuming the exercise of the stock options. Convertible bonds are not included in the determination of basic earnings per share. The Group is controlled by PT Induk (domiciled in Indonesia) which owns 80% of the Company's shares.
In addition to the above amounts, the Group is committed to paying the members of the Executive Committee up to Rp 1,250 in the event of a change in control of the Group. All the above amounts outstanding on 31 December 2014 were settled in early January 2015. The lease terms are between five and ten years, and the majority of the lease agreements are renewable at the market rate at the end of the lease period.
The Wholesale segments derive their revenue primarily from the manufacturing and wholesale of the Group's own brand of footwear, Footsy Tootsy. The strategic management committee evaluates the performance of the operating segments based on a measure of adjusted earnings before expenses/income from interest, taxes and depreciation (“EBITDA”). There has been no further impact on the measurement of the Company's assets and liabilities.
The amounts submitted to the strategic steering committee in relation to the balance sheet total are measured in accordance with the financial statements. These assets are allocated based on the segment's operations and the physical location of the asset.
NET MONETARY ASSETS OR LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
Seluruh aset tidak lancar, kecuali instrumen keuangan dan aset pajak tangguhan, berdomisili di Indonesia. Aset dan liabilitas tunai tersebut di atas dijabarkan menggunakan kurs penutupan Bank Indonesia pada tanggal 31 Desember 2015. Apabila aset dan liabilitas dalam mata uang asing pada tanggal 31 Desember 2015 dijabarkan menggunakan kurs penutupan mata uang asing pada tanggal 31 Desember 2015. pada tanggal laporan ini, maka aset bersih mata uang asing Grup setelah memperhitungkan transaksi lindung nilai akan meningkat sekitar Rp 492.
If the assets and liabilities in foreign currency at 31 December 2015 had been converted using the closing rates at the date of this report, the total net assets in foreign currency of the Group after taking into account hedging transactions would have increased by.
EVENTS AFTER THE REPORTING PERIOD
If assets and liabilities in foreign currency on 31 December 2015 were translated at the final exchange rates on the date of this report, the total net foreign currency assets of the Group would increase by. a) Kombinasi bisnis (lanjutan) (a) Business mergers (continued) 22pPP64(e) Good name diatribusikan pada posi K&Co yang. On January 25, 2016, the Group acquired 40% of the share capital of L&Co, a group of companies specializing in the production of leisure shoes, for a cash consideration of Rp 2,050. The group is the largest shareholder of PT Delta with a 40% ownership stake. share, while all other shareholders individually hold less than 1% of its ownership shares.
Based on the absolute size of the group's shares and the relative size of the other shares, management has concluded that the group has sufficient dominant voting interest to have the power to direct the relevant activities of the entity. Previously PT Delta was classified as an associate of the group and was accounted for using the equity method. The group has joint control over PT Gamma due to its 50% stake in the company's capital stock and the requirement for unanimous approval by all parties on decisions related to the relevant activities of the deal.
Prior to the adoption of PSAK 66, the group's interest in Gamma Limited was proportionately consolidated. The group recognized its investment in the joint venture at the beginning of the earliest period presented (January 1, 2014), as the total of the book value of the assets and liabilities previously consolidated on a proportionate basis by the group. This is the assumed cost of the group's investment in the joint venture for the application of equity accounting.
The standard also requires net interest expense/income to be calculated as the product of the net defined benefit liability/asset and the discount rate as determined at the beginning of the year. The group's consolidated statement of financial position as of December 31, 2014, as adjusted, is as follows. The Group's consolidated statement of income and other comprehensive income for the year ended 31 December 2014, as adjusted, is as follows.
The Group's consolidated statement of cash flows for the year ended December 31, 2014, which has been restated, is as follows. The consolidated statement of comprehensive income of the Group for the year ended January 1, 2014, which has been restated, is as follows.
