Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
k. Aset tetap lanjutan k. Property, plant and equipment continued Pada awalnya, semua aset tetap diakui sebesar harga perolehan dan setelahnya dicatat sebesar harga perolehan dikurangi akumulasi penyusutan dan akumulasi kerugian penurunan nilai. Aset tetap disusutkan hingga mencapai estimasi nilai sisa menggunakan metode garis lurus selama estimasi masa manfaatnya sebagai berikut: Property, plant and equipment are initially recognised at cost and subsequently carried at cost less accumulated depreciation and accumulated impairment losses. Property, plant and equipment are depreciated using the straight-line method to their residual values over their expected useful lives as follows: Masa manfaat Aset tetap Estimated useful life Property, plant and equipment Bangunan dan prasarana 10-20 tahunyears Building and infrastructure Pabrik dan peralatan 20 tahunyears Plants and equipment Mesin-mesin bengkel kerja 8 tahunyears Workshop machinery Kendaraan dan alat-alat berat 4-8 tahunyears Vehicle and heavy equipment Perlengkapan kantor dan rumah 4 tahunyears Office and household equipment Biaya-biaya setelah pengakuan awal diakui sebagai bagian nilai tercatat aset atau sebagai aset terpisah, sebagaimana mestinya, hanya jika kemungkinan besar Grup akan mendapatkan manfaat ekonomis di masa depan berkenaan dengan aset tersebut dan biaya perolehan aset dapat diukur dengan andal. Nilai tercatat komponen yang digantikan dihapuskan. Biaya perbaikan dan pemeliharaan dibebankan dalam laba rugi dalam periode keuangan ketika 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 amounts of replaced parts are derecognised. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred. Nilai sisa aset, masa manfaat dan metode penyusutan ditelaah dan jika perlu disesuaikan, pada setiap akhir periode pelaporan. Dampak dari setiap revisi diakui dalam laba rugi, ketika perubahan terjadi. The assets’ residual values, useful lives and depreciation method are reviewed and adjusted if appropriate, at the end of each reporting period. The effects of any revisions are recognised in profit or loss, when the changes arise. Nilai tercatat aset segera diturunkan sebesar jumlah yang dapat dipulihkan apabila nilai tercatat aset lebih besar daripada estimasi jumlah yang dapat dipulihkan Catatan 2l. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount Note 2l.Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Establishment and general information
» Establishment and GENERAL INFORMATION continued a. Pendirian dan informasi umum lanjutan
» Struktur entitas anak Structure of subsidiaries
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Perubahan pada SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes to the Statements of Financial Accounting Standards “SFAS” and
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepayments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment properties SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pajak penghasilan kini dan tangguhan Current and deferred income tax
» Penghasilan kini dan tangguhan lanjutan
» Modal saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share capital SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Kewajiban imbalan pasca kerja Post-employment benefits obligation
» Kewajiban imbalan pasca kerja lanjutan Post-employment
» Nilai Wajar Aset Tetap yang menggunakan model revaluasi
» Fair Value of Property, Plant and Equipment that use revaluation model
» CASH AND CASH EQUIVALENTS 2016
» PIUTANG USAHA TRADE RECEIVABLES
» TRADE RECEIVABLES continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» Piutang subsidi Subsidy receivable
» Piutang subsidi lanjutan Subsidy receivable continued
» Piutang subsidi yang belum ditagih
» INVENTORIES 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA ADVANCES AND PREPAYMENTS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» PROPERTY, PLANT AND EQUIPMENT continued
» SHORT-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» LONG-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PROVISION FOR EMPLOYEE BENEFITS a. Program imbalan pasca kerja dan imbalan
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Other long-term employee benefits
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» UTANG LAIN-LAIN OTHER PAYABLES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTION OF INCOME
» EKUITAS LAINNYA OTHER EQUITY
» OTHER EQUITY continued KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» COST OF REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Prepaid taxes 2016 TAXATION a. Pajak dibayar dimuka
» Taxes payable continued 2016 TAXATION continued b. Utang pajak lanjutan
» Beban pajak penghasilan Income tax expenses
» Income tax expenses continued
» Income tax expense continued 2016
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Surat Ketetapan Pajak Tax Assessment Letters
» Tax Assessment Letters continued
» Surat Tagihan Pajak f. Tax Collection Letter
» Sifat hubungan Nature of relationships
» Nature of relationships continued
» Rincian transaksi Transaction details
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Transaction details continued RELATED PARTIES INFORMATION continued
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Commitments i. Penugasan dari Pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
» NON-CASH TRANSACTIONS REKLASIFIKASIAN LAPORAN KEUANGAN RECLASSIFICATION
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