Bursa Efek Irlandia

Bursa efek Irlandia
Bursa efek Irlandia (ISE) (bahasa Inggris: Irish Stock Exchange, bahasa Irlandia: Stocmhalartán na hÉireann) adalah nama bursa efek di Republik Irlandia yang telah berdiri sejak tahun 1793. Bursa efek ini adalah perusahaan swasta terbatas Irlandia menurut jaminan. Bursa ini pertama kali diakui oleh undang-undang pada tahun 1799 ketika Parlemen Irlandia melewati Undang-Undang Bursa Efek (Dublin). Pada periode berbeda dalam sejarah, ISE termasuk sejumlah bursa regional, termasuk bursa Cork dan Dublin. Pada tahun 1973, bursa Irlandia bergabung dengan bursa efek Britania dan Irlandia lain, menjadi bagian dari Bursa Efek Internasional Britania Raya dan Irlandia (sekarang disebut Bursa efek London). Antara tahun 1973 dan 1986, tidak ada daftar perusahaan baru.[1]
Pada tahun 1995, ISE menjadi independen lagi dan sejak saat itu bursa ini telah berkembang secara internasional dan memantapkan dirinya sebagai pusat daftar global untuk dana internasional dan efek hutang.
Bursa ini juga memperdagangkan sekuritas lainnya seperti obligasi pemerintah dan derivatif seperti opsi saham. Indeks pasar saham utama ISE adalah Indeks Keseluruhan ISEQ (ISEQ Overall Index, ISEQ). Indeks pasar saham lain dari bursa efek ini termasuk Indeks ISEQ ESM, ISEQ 20, ISEQ General, ISEQ Smallcaps, dan ISEQ Financial.

Daftar perusahaan yang tercatat di ISE
• Abbey
• Aer Lingus
• AGI Therapeutics
• Allied Irish Banks
• Aminex
• Amarin Corporation
• Aviva
• Bank of Ireland
• CRH plc
• C&C
• CPL Resources
• Calyx Group
• Conroy Diamonds and Gold
• Datalex
• DCC
• Diageo
• Donegal Creameries
• Dragon Oil
• Eircom
• Élan
• FBD Holdings
• Fyffes
• Gartmore Irish Growth Fund
• Getmobile Europe
• Glanbia
• Glencar Mining
• Grafton Group
• Greencore Group
• Horizon Technology Group
• I.W.P. International
• Icon
• IFG Group
• Independent News & Media
• IONA Technologies
• Irish Continental Group
• Irish Estates
• Irish Life and Permanent
• ISEQ Exchange Traded Fund
• Kenmare Resources
• Kerry Group
• Kingspan Group
• Lapp Plats
• McInerney Holdings
• Minmet
• Mosney Irish Holidays
• Newcourt Group
• Norkom Group
• Oakhill Group
• Oglesby & Butler
• Ormonde Mining
• Ovoca Gold
• Paddy Power
• Providence Resources
• Qualceram Shires
• Readymix
• Real Estate Opportunities
• Ryanair
• South Wharf
• Sunflower Fine Art
• Tesco
• Thirdforce
• Trinity Biotech
• Tullow Oil
• TVC Holdings
• UTV
• Unidare
• United Drug
• Viridian Group
• Vislink
• Waterford Crystal
• Worldspreads Group
• Zamano

Analisis Perbandingan
Prusahaan Manufaktur
Dragon Oil
• Aset tidak lancar dicatat terlebih dahulu, kemudia aset lancar
• Terdapat Earning per share from continuing and discontinued operations pada laporan laba rugi
• Format cash flow sama
PT. Indofood Sukses Makmur
• Aset lancar di catat terlebih dahulu, kemudian aset tidak lancar
• Tidak ada
• Format cash flow sama

Perusahaan Jasa
Bank of Ireland
• Tidak ada perbedaan
Bank BCA
• Tidak ada pebedaan

Perusahaan Dagang
Tesco
• Pada neraca aset tidak lancar dicatat terlebih dahulu, kemudian aset lancar
• Capital ( Modal ) dicatat terlebih dahulu, kemudian liabilitas ( hutang )
PT. Sumber Alfaria Trijaya
• Pada neraca aset lancar dicatat terlebih dahulu, kemudian aset tidak lancar
• Liabilitas ( hutang ) dicatat terlebih dahulu, kemudian capital ( Modal)

Format Laporan Keuangan
Perusahaan Manufaktur
Dragon Oil PT. Indofood Sukses Makmur
Neraca • Assets • Asset
• Equity • Liabilitas
• Liabilities • Ekuitas
Laba Rugi • Penjualan Netto
• Beban pokok penjualan
• Pendapatan komprehensif lain
Arus Kas • Net cash used in operating activities • Arus kas dari aktivitas operasi
• Cash flows financing activities • Arus kas dari aktivitas investasi
• Arus kas dari aktivitas pendanaan

Perusahaan Jasa
Bank of Ireland Bank BCA
Neraca • Assets • Aset
• Liabilities • Liabilitas
• Equity • Ekuitas
Laba Rugi • Interest income • Laba sebelum pajak penghasilan
• Interest expense • Pendapatan komprehensif lain
• Operating (loss)
Arus Kas • cash flow from operating activities • Arus kas dari aktivitas pendanaan
• Cash flow from operating assets and liabilities

Perusahaan Dagang
Tesco PT. Sumber Alfaria Trijaya
Neraca • Assets • Aset
• Liabilities • Liabilitas
• Equity • Ekuitas
Laba Rugi • Continuing operations • Penjualan Neto
• Discontinue operations • Beban Pokok Penjualan
• Earning per share from continuing • Pendapatan komprehensif lain
Arus Kas • Cash flow from operating activities • Arus kas dari aktivitas operasi
• Cash flow from investing activities • Arus kas dari aktivitas investasi
• Cash flow from financing activities • Arus kas dari aktivitas pendanaan

Unsur Laporan Keuangan
Perusahaan Manufaktur
Dragon Oil
Neraca :
ASSETS
Non-Current assets
Investment in subsidiary undertakings
Current assets
Loans to subsidiary undertakings
Other recivables
Cash and cash equivalents
EQUITY
Capital and reserves attributable to the company’s equity shareholders
Share capital
Share Premium
Capital redemption reserve
Other reserve
Retained earnings
LIABILITIES
Current liabilities
Loans from a subsidiary undertakings
Other payables

Perusahaan Jasa
Bank of Ireland
Neraca :
Assets
Cash and balances at central banks
Items in the course of collection from other banks
Trading securities
Other financial assets at fair value through profit or loss
Loans and advances to banks
Available for sale financial assets
NAMA senior bonds
Loans and advances to customers
Interest in associates
Interest in jointly controlled entities
Intangible assets
Investment properties
Property, plant and equipment
Current tax assets
Deferred tax assets
Other assets
Retirement benefit assets
Assets lassified as held for sale
Liabilities
Deposits from banks
Customer accounts
Items in the course of transmission to other banks
Derivative financial instruments
Debt seourities in issue
Liabilities to customer under investment contracts
Insurance contract liabilities
Provisions
Deverred tax liabilities
Retirement benefit obligation
Subordinated liabilities
Liabilities classified as held for sale
Equity
Capital stock
Stock premium account
Retained eranings
Other reserves
Own stock held for the benefit of life assurance policyholders
Stockholdes’ equity
Non-controling interest

Perusahaan Dagang
Tesco
Neraca :
Non-current assets
Goodwill and other intangible assets
Property, plant and equipment
Investmen property
Investmen in join ventures and associated
Other Investment
Loans and advances to customers
Derivative financial instruments
Deferred tax ets
Current assets
Inventories
Trade and other receivables
Loans and advances to customers
Derivative financial instruments
Current tax assets
Short-term investment
Cash and cash equivalents
Current liabilities
Trade and other payables
Financial liabilities
Borrowings
Derivative financial instruments and other liabilities
Customer deposits and deposits by banks
Current tax liabilities
Provisions
Non-current liabilities
Financial liabilities
Borrowings
Post-employment benefit obligations
Deferred tax Liabilities
Provisions
Equity
Share capital
Share premium
Other reserves
Retained earnings
Non-Ccontrolling interest

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