[2610000] Explanation for Significant Accounting Policy - Property Industry
| Kebijakan akuntansi signifikan | Significant accounting policies | |
| 2026-06-30 | ||
| Kebijakan akuntansi signifikan | Significant accounting policies | |
| Dasar penyusunan laporan keuangan konsolidasian |
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Basis of preparation of consolidated financial statements |
| Prinsip-prinsip konsolidasi |
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Principles of consolidation |
| Kas dan setara kas |
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Cash and cash equivalents |
| Piutang usaha dan piutang lain-lain |
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Trade and other receivables |
| Persediaan |
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Inventories |
| Properti investasi |
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Investment property |
| Aset tetap |
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Fixed assets |
| Tanah belum dikembangkan |
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Undeveloped land |
| Penurunan nilai aset nonkeuangan |
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Impairment of non-financial assets |
| Beban tangguhan |
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Deferred charges |
| Utang usaha dan liabilitas lain-lain |
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Trade payables and other liabilities |
| Pengakuan pendapatan dan beban |
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Revenue and expense recognition |
| Penjabaran mata uang asing |
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Foreign currency translation |
| Transaksi dengan pihak berelasi |
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Transactions with related parties |
| Pajak penghasilan |
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Income taxes |
| Pinjaman |
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Borrowings |
| Provisi |
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Provisions |
| Imbalan kerja karyawan |
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Employee benefits |
| Laba per saham |
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Earnings per share |
| Dividen |
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Dividends |
| Pelaporan segmen |
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Segment reporting |
| Instrumen keuangan derivatif |
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Derivative financial instruments |
| Penerapan standar akutansi baru |
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The implementation of new statements of accounting standards |
| Kombinasi bisnis |
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Business combination |
| Penentuan nilai wajar |
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Determination of fair value |
| Transaksi dan saldo dalam mata uang asing |
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Foreign currency transactions and balances |
| Efek-efek |
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Securities |
| Investasi jangka pendek |
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Short-term investment |
| Aset hak guna |
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Right of use assets |
| Properti investasi |
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Investment properties |
| Goodwill |
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Goodwill |
| Investasi pada entitas asosiasi |
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Investment in associates |
| Aset takberwujud |
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Intangible assets |
| Beban dibayar dimuka |
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Prepaid expenses |
| Piutang dan utang asuransi |
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Insurance receivables and payables |
| Piutang pembiayaan konsumen |
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Consumer financing receivables |
| Aset konsesi |
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Concession assets |
| Liabilitas atas kontrak |
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Contract liabilities |
| Simpanan nasabah dan simpanan dari bank lain |
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Deposits from customers and deposits from other banks |
| Obligasi subordinasi |
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Subordinated bonds |
| Efek-efek yang dibeli dengan janji dibeli kembali |
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Securities purchased under resell agreements |
| Saham treasuri |
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Treasury stock |
| Modal saham |
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Share capital |
| Pengaturan pembayaran berbasis saham |
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Share-based payment arrangement |
| Biaya emisi efek ekuitas |
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Stock issuance cost |
| Instrumen keuangan |
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Financial instruments |
| Aset tidak lancar yang diklasifikasikan sebagai dimiliki untuk dijual |
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Non-current assets classified as held for sale |
| Peristiwa setelah tanggal periode pelaporan |
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Events after reporting period |
| Penerapan standar akuntansi baru |
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Adoption of new accounting standards |
| Standar akuntansi yang telah disahkan namun belum berlaku efektif |
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Accounting standards issued but not yet effective |
| Utang pembiayaan konsumen |
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Consumer financing liabilities |