Penurunan nilai aset nonkeuangan lanjutan
2. IKHTISAR
KEBIJAKAN AKUNTANSI YANG PENTING lanjutan2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedo. Pajak
penghasilan kini dan tangguhan lanjutano. Current
and deferred income taxes continued Aset dan liabilitas pajak penghasilan tangguhan dapat saling hapus apabila terdapat hak yang berkekuatan hukum untuk melakukan saling hapus antara aset pajak kini dengan liabilitas pajak kini dan apabila aset dan liabilitas pajak penghasilan tangguhan dikenakan oleh otoritas perpajakan yang sama, baik atas entitas kena pajak yang sama ataupun berbeda dan adanya niat untuk melakukan penyelesaian saldo-saldo tersebut secara neto. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.p. Modal saham dan pembagian dividen
p. Share capital and dividend distributions
Biaya tambahan yang secara langsung dapat diatribusikan kepada penerbitan saham biasa atau opsi disajikan pada ekuitas sebagai pengurang penerimaan, setelah dikurangi pajak. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds. Pembagian dividen kepada pemegang saham Perusahaan diakui sebagai liabilitas dalam laporan keuangan konsolidasian interim dalam periode ketika pembagian dividen telah diumumkan. Dividend distributions to the Company shareholders are recognised as liabilities in the interim consolidated financial statements in the period when the dividends are declared.q. Laba per saham
q. Earnings per share
Laba per saham dihitung dengan membagi laba periode berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan total rata- rata tertimbang saham beredarditempatkan dalam periode yang bersangkutan. Earnings per share are calculated by dividing profit for the period attributable to the owners of the Company by the weighted average of total outstandingissued shares during the period. Jumlah rata-rata tertimbang saham biasa yang beredar selama periode tersebut dan untuk semua periode sajian disesuaikan untuk peristiwa, selain konversi instrumen berpotensi saham biasa, yang telah mengubah jumlah saham biasa yang beredar tanpa disertai perubahan sumber daya. The weighted average number of ordinary shares outstanding during the period and for all periods presented shall be adjusted for events, other than the conversion of potential ordinary shares, that have changed the number of ordinary shares outstanding without a corresponding change in resources.r. Transaksi dengan pihak-pihak berelasi
r. Related party transactions
Istilah pihak berelasi digunakan sesuai dengan PSAK No. 7 Pihak-pihak B Related party terms used are in accordance with SFAS No. 7 Party D Semua transaksi dan saldo signifikan dengan pihak-pihak berelasi diungkapkan dalam catatan atas laporan keuangan konsolidasian interim. All significant transactions and balances with related parties are disclosed in the notes to the interim consolidated financial statements.Parts
» FS SAMINDO RESOURCES TBK 30 JUNE 2017
» UMUM FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Pendirian dan Informasi Umum
» Establishment and General Information
» Penawaran Umum Efek Perusahaan
» UMUM lanjutan FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Penawaran Entitas anak Subsidiaries
» Boards of Commissioners and Directors
» Entitas Induk GENERAL continued
» Parent Entity GENERAL continued
» Jumlah karyawan GENERAL continued
» IKHTISAR SUMMARY FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Foreign currency translation SUMMARY
» Penjabaran mata uang asing lanjutan
» Foreign currency translation continued
» Aset keuangan lanjutan SUMMARY
» Financial assets continued SUMMARY
» Penurunan nilai dari aset keuangan
» Impairment of financial assets
» Impairment of financial assets continued
» Piutang usaha dan piutang lain-lain
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Penurunan nilai aset nonkeuangan lanjutan
» Imbalan pascakerja lanjutan SUMMARY
» Post-employment benefits continued SUMMARY
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Utang usaha dan utang lain-lain Trade and other payables
» IKHTISAR FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Pajak penghasilan kini dan tangguhan
» Current and deferred income taxes
» Modal saham dan pembagian dividen
» Share capital and dividend distributions
» Transaksi dengan pihak-pihak berelasi
» Related party transactions SUMMARY
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Pajak penghasilan ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Income taxes ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Penyusutan aset tetap ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Depreciation of fixed assets
» CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA DARI PIHAK BERELASI
» TRADE FS SAMINDO RESOURCES TBK 30 JUNE 2017
» PERSEDIAAN FS SAMINDO RESOURCES TBK 30 JUNE 2017
» INVENTORIES FS SAMINDO RESOURCES TBK 30 JUNE 2017
» BIAYA DIBAYAR DIMUKA DAN ASET LAINNYA
» Biaya dibayar dimuka PREPAID EXPENSES AND OTHER ASSETS
» Prepaid expenses 30 Juni PREPAID EXPENSES AND OTHER ASSETS
» ASET TETAP, NETO FIXED ASSETS, NET
» ASET TAKBERWUJUD, NETO FS SAMINDO RESOURCES TBK 30 JUNE 2017
» INTANGIBLE ASSETS, NET FS SAMINDO RESOURCES TBK 30 JUNE 2017
» ASET TAKBERWUJUD, NETO lanjutan
» INTANGIBLE ASSETS, NET continued
» LIABILITAS IMBALAN LIABILITAS IMBALAN KARYAWAN EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» Pajak yang dapat dikembalikan
» Refundable taxes 30 Juni PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable 30 Juni PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset pajak tangguhan Deferred tax assets
» Administrasi pajak di Indonesia Tax administration in Indonesia
» ADDITIONAL PAID-IN CAPITAL FS SAMINDO RESOURCES TBK 30 JUNE 2017
» CASH DIVIDENDS FS SAMINDO RESOURCES TBK 30 JUNE 2017
» SALDO LABA FS SAMINDO RESOURCES TBK 30 JUNE 2017
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN REVENUES FS SAMINDO RESOURCES TBK 30 JUNE 2017
» BIAYA POKOK PENDAPATAN COST OF REVENUES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM EARNINGS PER SHARE
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» SALDO DAN FS SAMINDO RESOURCES TBK 30 JUNE 2017
» Transaksi dengan pihak-pihak berelasi Transactions with the related parties
» Transactions with Total RELATED PARTY
» Saldo dengan pihak-pihak berelasi Balances with the related parties Total
» Total Balances with the related parties continued
» Total Kompensasi personil manajemen kunci Key management personnel compensation
» MANAJEMEN RISIKO RISK MANAGEMENT
» Risiko pasar MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Market risk MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko kredit MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Credit risk MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko likuiditas MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Liquidity risk MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko likuiditas lanjutan MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Liquidity risk continued MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Nilai wajar MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Fair value MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Manajemen risiko permodalan MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Capital risk management MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Manajemen risiko permodalan lanjutan
» Capital risk management continued
» ASET ATAU FS SAMINDO RESOURCES TBK 30 JUNE 2017
» NET MONETARY FS SAMINDO RESOURCES TBK 30 JUNE 2017
» KOMITMEN DAN COMMITMENTS AND
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