long-term investment

long-term investment is an investment that is not classified as current investments, which will
not be converted into cash at the time of one year or operating in one round

long-term investment may consist of various types such as land and banggunan ie real estate,
equity securities, namely ordinary shares and preference shares, bonds, mortgages, letters and
other debt instruments.

investment property

investments may include real property, ie land and buildings held for tujuanpelaburan not for
use in business everyday.

statement of standard accounting practice (SSAP) 12 (United Kingdom) defines investment

property as the interests of the land or building;

1) associated with construction work and development has been completed.

2) held for investment purposes for rental income bedasarkan negotiations with the individual
there is no relationship of brotherhood.

IAS 25 defines investment property as an investment in land or buildings that are not occupied
largely to kagunaan by, or in the operating company or companies that other investors in the
same group as the company follows investors.property excluded from the definition of
investment property;

property owned and occupied by

1) company itself is not a destination for property investment.

2) given rental property and occupied by another group company rather than property
investment requirements for their own accounts or group accounts requirements.

sekuruti marketable equity (sebp)

sebp long-term investment rate recorded by the interests of investors in company shares in the
company owned.if number of shares owned less than 20 percent, the company said investors
not have interest sufficient to influence the company dilabur.in this situation, according to the
investment recorded referred to the cost method.