Instrumen keuangan lanjutan Financial instruments continued Laba per saham dasar Earnings per share
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continued u. Instrumen keuangan lanjutan u. Financial instruments continued 8. Akuntansi lindung nilai lanjutan 8. Hedge accounting continued Untuk lindung nilai arus kas, bagian efektif perubahan nilai wajar atas instrumen derivatif dicatat sebagai laba atau rugi belum direalisasi atas perubahan nilai wajar instrumen derivatif untuk tujuan lindung nilai arus kas pada ekuitas, dan diakui dalam laba rugi pada saat transaksi yang dilindung nilai tersebut mempengaruhi laba. Bagian yang tidak efektif, termasuk bagian yang timbul dari kemungkinan bahwa transaksi yang diperkirakan tidak akan terjadi, diakui segera dalam laba rugi. For cash flow hedges, the effective portion of changes in the fair value of the derivatives instruments are recorded as unrealized gain or loss from change in fair value of cash flow hedges derivative instruments in equity, and are recognized in profit or loss when the related hedged items affect income. Any portion considered to be ineffective including that arising from the unlikelihood of an anticipated transaction to occur, is recognized immediately in profit or loss. Untuk instrumen derivatif yang tidak memenuhi persyaratan akuntansi lindung nilai atau tidak ditetapkan untuk tujuan lindung nilai, perubahan nilai wajar atas instrumen derivatif diakui sebagai laba atau rugi dalam laba rugi tahun berjalan. For derivative instruments which do not qualify for hedge accounting or which are not designated as hedges, changes in fair value of the derivative instruments are recognized in profit or loss for the year. v. Laba per saham dasar v. Earnings per share Laba per saham dasar dihitung dengan membagi laba tahun berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan jumlah rata- rata tertimbang saham yang beredar dalam satu tahun. Basic earnings per share is calculated by dividing profit for the year attributable to equity holders of the parent entity by the weighted- average number of shares outstanding during the year w. Segmen Operasi w. Operation SegmentParts
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» Health Public Facilities and Infrastructure
» Employment Practices Product Responsibility
» Perusahaan The Company GENERAL
» Perusahaan lanjutan The Company continued
» Entitas anak lanjutan Subsidiaries continued
» Dasar Basis of Preparation of the Consolidated Financial Statements continued
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» Transactions with related parties continued
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» Liabilitas imbalan kerja SUMMARY
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» Taxation continued Instrumen keuangan Financial instruments
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» Standar Akuntansi Accounting Standards
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» PERTIMBANGAN, SIGNIFICANT ar english toba bara 2014 small size
» PERTIMBANGAN, SIGNIFICANT ACCOUNTING ar english toba bara 2014 small size
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» PIUTANG USAHA TRADE RECEIVABLES
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» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
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» PERPAJAKAN lanjutan TAXATION continued
» Bank Sindikasi Syndicated banks Perjanjian tertanggal 2 Agustus 2011
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» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
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» DIVIDEN KAS lanjutan CASH DIVIDENDS continued
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» Uang muka - jangka panjang Advances - long-term portion
» Utang dividen Dividend payables Utang lain - lain Other payables
» ASET DAN MONETARY ASSETS INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
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