Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
i. Aset tetap
i. Fixed assets
Pada awalnya, aset tetap diakui sebesar harga perolehan dan setelahnya dicatat pada harga perolehan dikurangi akumulasi penyusutan dan akumulasi rugi atas penurunan nilai. Aset tetap kecuali tanah disusutkan sejak bulan ketika aset tersebut digunakan dengan menggunakan metode garis lurus hingga mencapai nilai sisa, selama periode yang lebih rendah antara estimasi masa manfaat aset, umur tambang atau masa PKP2B atau KP yang dinyatakan sebagai berikut: Fixed assets are initially recognised at cost and subsequently, carried at cost less accumulated depreciation and accumulated impairment loss. Fixed assets, except land, are depreciated from the month the assets are placed into service using the straight-line method to their estimated residual value over the lesser of the estimated useful lives of the assets, the life of mine or the CCoW or Mining Rights as follows: TahunYear Bangunan dan fasilitas pelabuhan 8-20 Buildings and port facilities Mesin dan peralatan 4-10 Machinery and equipment Alat pengangkutan 4 Vehicles Peralatan dan perlengkapan kantor 4 Office furniture and equipment Peralatan lain 4 Other equipment Biaya-biaya setelah pengakuan awal aset diakui sebagai bagian dari nilai tercatat aset atau sebagai aset yang terpisah, sebagaimana mestinya, hanya apabila kemungkinan besar Grup akan mendapatkan manfaat ekonomis masa depan berkenaan dengan aset tersebut dan biaya perolehan aset dapat diukur dengan handal. Nilai tercatat komponen yang diganti tidak lagi diakui. Biaya perbaikan dan pemeliharaan dibebankan ke dalam laporan laba rugi interim konsolidasian selama periode dimana biaya-biaya tersebut terjadi. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to the consolidated interim statement of income during the financial period in which they are incurred. Apabila suatu aset tetap sudah tidak digunakan atau dijual, nilai tercatat dikeluarkan dari laporan keuangan interim konsolidasian, dan keuntungan dan kerugian yang timbul diakui dalam laporan laba rugi interim konsolidasian. When assets are retired or otherwise disposed of, their carrying values are eliminated from the consolidated interim financial statements, and the resulting gains and losses on the disposal of fixed assets are recognised in the consolidated interim statement of income. Akumulasi biaya konstruksi bangunan dan fasilitas pelabuhan serta pemasangan mesin dikapitalisasi sebagai aset dalam penyelesaian. Biaya-biaya tersebut direklasifikasi ke akun aset tetap pada saat proses konstruksi atau pemasangan selesai. Saat dimulainya penyusutan dan pembebanan biaya penyusutan diatur sebagai berikut: The accumulated costs of the construction of buildings and port facilities and the installation of machinery are capitalised as construction in progress. These costs are reclassified to fixed asset accounts when the construction or installation is complete. The point in time when depreciation commences and is charged to expense can be determined as follows: - aset tetap yang dipergunakan langsung dalam proses produksi, penyusutannya mulai dihitung pada saat produksi komersial dimulai dan biaya penyusutannya dibebankan sebagai biaya produksi. - for fixed assets directly used in the production process, depreciation is calculated when commercial production commences and the depreciation cost is expensed as production costs. - aset tetap yang tidak dipergunakan langsung dalam proses produksi, penyusutannya dimulai pada saat selesainya pekerjaan konstruksi aset tetap yang bersangkutan dan biaya penyusutannya dibebankan sebagai beban usaha periode berjalan. - for fixed assets not directly used in the production process, depreciation commences when the construction of the fixed asset is completed and the depreciation cost is expensed as part of operating expense in the current period.Parts
» GENERAL LKFS 30 June 2011 final
» GENERAL continued LKFS 30 June 2011 final
» Dasar penyusunan laporan keuangan interim konsolidasian
» Basis of preparation of the consolidated interim financial statements
» Prinsip-prinsip konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak yang memiliki hubungan istimewa lanjutan
» Transactions with related parties continued
» Piutang usaha dan piutang lain-lain Trade receivables and other receivables
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap dari sewa pembiayaan
» Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration and development
» Biaya eksplorasi dan pengembangan yang ditangguhkan lanjutan
» Deferred exploration and development
» Penurunan nilai aset jangka panjang
» Impairment of long lived assets
» Imbalan karyawan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan karyawan Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya pengupasan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stripping costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kewajiban pengelolaan lingkungan hidup
» Aset keuangan Financial Assets
» Aset keuangan Financial Assets and liabilities continued
» Aset keuangan Liabilitas keuangan Financial Liabilities
» Liabilitas keuangan lanjutan Financial Assets and liabilities continued
» Akuntansi untuk instrumen keuangan derivatif dan aktivitas lindung nilai
» Assets carried at amortised cost
» Aset yang dicatat berdasarkan biaya perolehan diamortisasi lanjutan
» Aset yang tersedia untuk dijual
» Assets classified as available-for-sale
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Hutang usaha dan lainnya Trade and other payables
» Biaya mobilisasi yang ditangguhkan
» Deferred mobilisation costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CASH AND CASH EQUIVALENTS 30
» TRADE RECEIVABLES continued LKFS 30 June 2011 final
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» OTHER RECEIVABLES LKFS 30 June 2011 final
» INVENTORIES KAS YANG DIBATASI PENGGUNAANNYA
» Prepaid taxes Hutang pajak Taxes payable
» Taxes payable continued PERPAJAKAN
» Income tax expense continued
» Deferred tax assets, net continued
» Liabilitas pajak TAXATION continued
» RESTRICTED CASH continued TAXATION continued f. Audit
» Tax audits TAXATION continued f. Audit
» Administration TAXATION continued g. Administrasi
» INVESTASI PADA LKFS 30 June 2011 final
» INVESTMENT IN LKFS 30 June 2011 final
» FIXED ASSETS LKFS 30 June 2011 final
» FIXED ASSETS continued LKFS 30 June 2011 final
» FIXED ASSETS continued Aset dalam penyelesaian lanjutan
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURES
» TRADE PAYABLES 30 LKFS 30 June 2011 final
» ACCRUED EXPENSES 30 LKFS 30 June 2011 final
» Vitol Asia Pte. Ltd. Club Deal Club
» Club Deal lanjutan LONG-TERM LOANS continued
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara
» Coal swap transactions DERIVATIVE INSTRUMENTS
» Gas oil hedging transactions
» Coal-linked Capped Loss Swap Coal-linked Capped Loss Swap
» Modal saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Share capital DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Agio saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Cadangan umum GENERAL RESERVE AND DIVIDEND DECLARATION
» Pengumuman Dividen GENERAL RESERVE AND DIVIDEND DECLARATION
» Selisih nilai transaksi restrukturisasi entitas sepengendali
» Difference in value from restructuring
» GROUP RESTRUCTURING b. Selisih nilai transaksi atas penambahan modal
» COST OF REVENUE 30 LKFS 30 June 2011 final
» SELLING EXPENSES 30 LKFS 30 June 2011 final
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATION EXPENSES
» 19.69 trade receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 66.23 other receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 8.20 trade payables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» Kontrak jasa pertambangan Mining services contracts
» Perjanjian kerjasama Kontrak jasa bongkar muat batubara
» Reclamation guarantees continued Komitmen sewa
» Rental commitments SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Komitmen sewa SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS, COMMITMENTS
» Barging agreement SIGNIFICANT AGREEMENTS, COMMITMENTS
» Komisi keagenan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation The Company SIGNIFICANT AGREEMENTS, COMMITMENTS
» Tuntutan hukum SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation continued SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts Perjanjian penjualan batubara Coal sales
» Perjanjian konstruksi Construction agreements
» Perjanjian konstruksi lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Construction agreements continued Fasilitas bank
» Bank facilities SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Fasilitas bank lanjutan Bank facility continued
» Fasilitas bank lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Bank facility continued SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian sewa operasi peralatan berat Heavy equipment operating lease contract
» Perjanjian pengunaan haul road
» Perjanjian pemeliharaan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Maintenance agreement SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran eksploitasi SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Exploitation fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Iuran kehutanan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Forestry fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri Ministerial Regulation No. 782010
» Peraturan Menteri Peraturan Menteri
» Ministerial Regulation No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 172010 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Akuisisi perusahaan baru Acquisition
» Penjualan anak perusahaan SIGNIFICANT AGREEMENTS, COMMITMENTS
» EMPLOYEE COSTS 30 JuniJune 30 JuniJune
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued LKFS 30 June 2011 final
» FINANCIAL ASSETS AND FINANCIAL
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» FINANCIAL RISK MANAGEMENT continued ii Risiko
» Risiko kredit FINANCIAL RISK MANAGEMENT continued iii Risiko suku bunga Lanjutan
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