Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued e. Aset dan Liabilitas Keuangan lanjutane. Financial Assets and Liabilities continued i Aset Keuangan lanjutan
i Financial Assets continued Penghentian pengakuan aset keuangan lanjutan Derecognition of financial asset continued ii. Grup mentransfer hak kontraktual untuk menerima arus kas yang berasal dari aset keuangan atau menanggung kewajiban untuk membayar arus kas yang diterima tanpa penundaan yang signifikan kepada pihak ketiga melalui suatu kesepakatan penyerahan dan a secara substansial mentransfer seluruh risiko dan manfaat atas kepemilikan aset keuangan tersebut, atau b secara substansial tidak mentransfer dan tidak memiliki seluruh risiko dan manfaat atas kepemilikan aset keuangan tersebut, namun telah mentransfer pengendalian atas aset keuangan tersebut. ii. the Group has transferred its contractual rights to receive cash flows from the financial asset or has assumed an obligation to pay them in full without material delay to a third party under a “pass-through” arrangement and either a has transferred substantially all the risks and rewards of the financial asset, or b has neither transferred nor retained substantially all the risks and rewards of the financial asset, but has transferred control of the financial asset. Apabila Grup mentransfer hak untuk menerima arus kas yang berasal dari aset keuangan atau mengadakan kesepakatan penyerahan dan tidak mentransfer maupun tidak memiliki secara substansial seluruh risiko dan manfaat atas aset keuangan tersebut dan juga tidak mentransfer pengendalian atas aset keuangan tersebut, maka suatu aset baru diakui oleh Grup sebesar keterlibatan berkelanjutan dengan aset tersebut. Where the Group has transferred its rights to receive cash flows from the financial asset or has entered into a pass-through arrangement and has neither transferred nor retained substantially all the risks and rewards of the financial asset nor transferred control of the financial asset, the asset is recognized to the extent of the Group’s continuing involvement in the asset. Keterlibatan berkelanjutan berbentuk pemberian jaminan atas aset yang ditransfer, diukur sebesar jumlah terendah antara nilai aset yang ditransfer dan nilai maksimal dari pembayaran yang diterima yang mungkin harus dibayar kembali oleh Grup. Continuing involvement that takes the form of a guarantee over the transferred asset, is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group could be required to repay. Dalam hal ini, Grup juga mengakui liabilitas terkait. Aset yang ditransfer dan liabilitas terkait diukur dengan basis yang merefleksikan hak dan kewajiban yang tetap dimiliki Grup. In that case, the Group also recognizes an associated liability. The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Group has retained. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2016 dan 2015, Tahun yang berakhir pada Tanggal 31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Nine Month Periods Ended September 30, 2016 and 2015, Years Ended December 31, 2015 Expressed in US Dollar, unless Otherwise Stated 232. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» SOCI Financial Statements per 30 Sept 2016 1477897310
» Pendirian Perusahaan dan Informasi Umum
» Pendirian Perusahaan dan Informasi Umum lanjutan
» The Company’s Establishment and General
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Akuntansi Kombinasi Kombinasi Bisnis Business Combination
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Kas dan Setara Kas dan Kas yang Dibatasi
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Beban Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued Aset Takberwujud Intangible Asset
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset continued Sewa Leases
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Biaya Emisi Saham Share Issuance Costs
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOCI Financial Statements per 30 Sept 2016 1477897310
» SOURCE OF ESTIMATION UNCERTAINTY
» SOURCE OF SOCI Financial Statements per 30 Sept 2016 1477897310
» PENDIRIAN DAN AKUISISI ENTITAS ANAK ESTABLISHMENTS AND ACQUISITIONS OF
» PENDIRIAN DAN AKUISISI ENTITAS ANAK lanjutan
» ESTABLISHMENTS AND ACQUISITIONS OF SUBSIDIARIES continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES SOCI Financial Statements per 30 Sept 2016 1477897310
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD 11. INTANGIBLE ASSET
» ASET TIDAK LANCAR LAINNYA 12. OTHER NON-CURRENT ASSETS
» PINJAMAN BANK JANGKA PENDEK 13. SHORT-TERM BANK LOANS
» PT Bank Artha Graha Internasional Tbk BAG PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Central Asia Tbk BCA lanjutan PT PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Jasa Jakarta BJJ lanjutan PT Bank Jasa Jakarta BJJ continued
» PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» UTANG USAHA lanjutan TRADE PAYABLES continued UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION SOCI Financial Statements per 30 Sept 2016 1477897310
» PERPAJAKAN lanjutan TAXATION continued
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI Lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND SOCI Financial Statements per 30 Sept 2016 1477897310
» PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri PT Bank OCBC NISP Tbk OCBC dan
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank OCBC NISP Tbk OCBC dan
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Internasional Indonesia Tbk BII PT Bank Internasional Indonesia Tbk BII
» CIMB Bank Berhard CIMB Bank Berhard PT Armada Bumi Pratiwi Lines ABPL
» Pinjaman Sindikasi Standard Chartered Bank PT. Bank Mandiri Persero Tbk
» Syndicated Loan Standard Chartered Bank PT. Bank Mandiri Persero Tbk
» CIMB Bank Berhard lanjutan CIMB Bank Berhard
» PINJAMAN BANK JANGKA PANJANG lanjutan h. Pinjaman Sindikasi Standart Chartered
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR lanjutan
» SHARE CAPITAL AND ADDITIONAL PAID- IN CAPITAL continued
» PROGRAM PENJATAHAN SAHAM KARYAWAN EMPLOYEE STOCK ALLOCATION PROGRAM
» LABA PER SAHAM EARNINGS PER SHARE
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN FINANCE COSTS MANAJEMEN RISIKO
» Risiko likuiditas Liquidity risk
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» NILAI WAJAR SOCI Financial Statements per 30 Sept 2016 1477897310
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued SEGMEN OPERASI OPERATING SEGMENT
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
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