Transaksi dengan pihak berelasi Transactions with related parties
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued f. Piutang usaha dan piutang non-usaha lanjutanf. Trade and non-trade receivables continued
Kolektibilitas piutang usaha dan piutang non- usaha ditinjau secara berkala. Piutang yang diketahui tidak tertagih, dihapuskan secara langsung mengurangi nilai tercatatnya. Akun penyisihan digunakan ketika terdapat bukti yang objektif bahwa Grup tidak dapat menagih seluruh nilai terutang sesuai dengan persyaratan awal piutang. Kesulitan keuangan signifikan yang dialami debitur, kemungkinan debitur dinyatakan pailit atau melakukan reorganisasi keuangan dan gagal bayar atau menunggak pembayaran merupakan indikator penurunan nilai piutang yang dipertimbangkan. Jumlah penurunan nilai adalah sebesar selisih antara nilai tercatat aset dan nilai kini dari estimasi arus kas masa depan pada tingkat suku bunga efektif awal. Arus kas terkait dengan piutang jangka pendek tidak didiskontokan apabila efek diskontonya tidak material. The collectibility of trade and non-trade receivables is reviewed on an ongoing basis. Receivables which are known to be uncollectible are written off by reducing the carrying amount directly. An allowance account is used when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, a probability that the debtor will enter bankruptcy or financial reorganisation, and default or delinquency in payments are considered indicators that the trade receivable is impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of the estimated future cash flow, discounted at the original effective interest rate. Cash flow relating to short term receivables is not discounted if the effect of discounting is immaterial. Jumlah kerugian penurunan nilai diakui pada laporan laba rugi. Ketika piutang usaha atau piutang non-usaha, yang rugi penurunan nilainya telah diakui, tidak dapat ditagih pada periode selanjutnya, maka piutang tersebut dihapusbukukan dengan mengurangi akun penyisihan. Keberhasilan penagihan kembali dikemudian hari atas piutang yang sebelumnya telah dihapusbukukan, dikreditkan pada laporan laba rugi. The amount of the impairment loss is recognised in profit or loss. When a trade or non-trade receivable for which an impairment allowance had been recognised becomes uncollectible in a subsequent period, it is written off against the allowance account. Subsequent recoveries of amounts previously written off are credited in profit or loss.g. Instrumen keuangan derivatif dan aktivitas lindung nilai
g. Derivative financial instruments and hedging activities
Derivatif pada awalnya diakui sebesar nilai wajar pada tanggal kontrak derivatif disepakati dan selanjutnya diukur kembali sebesar nilai wajarnya. Metode untuk mengakui keuntungan atau kerugian yang dihasilkan tergantung apakah derivatif ditetapkan sebagai instrumen lindung nilai, dan jika demikian, sifat item yang dilindung nilai. Grup menetapkan derivatif yang dimiliki sebagai lindung nilai risiko tertentu yang terkait dengan aset atau liabilitas atau transaksi yang diperkirakan kemungkinan besar terjadi lindung nilai arus kas. Derivatives are initially recognised at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at their fair values. The method of recognising the resulting gain or loss depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. The Group designates its derivatives as hedges of a particular risk associated with a recognised asset or liability or a highly probable forecast transaction cash flow hedge.Parts
» GENERAL continued LKFS Bayan Resources 0317
» UMUM lanjutan GENERAL continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of preparation of the consolidated financial statements continued
» Consolidation i Entitas anak
» Consolidation continued i Entitas anak lanjutan
» Consolidation continued iii Pelepasan entitas anak
» Consolidation continued iv Entitas asosiasi lanjutan
» Consolidation continued v Pengaturan bersama
» Penjabaran mata uang asing Foreign currency translation
» Foreign currency translation continued ii Transaksi dan saldo
» Foreign currency translation continued ii Transaksi dan saldo lanjutan
» Transaksi dengan pihak berelasi Transactions with related parties
» Kas dan setara kas Cash and cash equivalents
» Piutang usaha dan piutang non-usaha Trade and non-trade receivables
» Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas lindung nilai
» Derivative financial instruments and hedging activities
» SUMMARY OF LKFS Bayan Resources 0317
» Klasifikasi Classification Aset keuangan Financial assets
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and measurement continued
» Penurunan nilai dari aset keuangan Impairment of financial assets
» Fixed assets continued SUMMARY OF
» Aset eksplorasi dan evaluasi Exploration and evaluation assets
» Exploration and evaluation assets continued
» Properti pertambangan Mining properties
» Mining properties continued SUMMARY OF
» Impairment of non-financial assets
» Utang usaha dan utang lain-lain Trade and other payables
» Biaya pinjaman Borrowing costs
» Employee benefits i Kewajiban imbalan pasca masa kerja
» Employee benefits continued i Kewajiban imbalan pasca masa kerja
» Employee benefits continued iii Pesangon pemutusan kontrak kerja
» Kewajiban lingkungan Environmental obligations
» Environmental obligations continued SUMMARY OF
» Pembagian dividen Dividend distributions Revenue and expenses recognition
» Revenue and expenses recognition continued
» Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah Stripping costs
» Stripping costs continued SUMMARY OF
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING LKFS Bayan Resources 0317
» CASH AND CASH EQUIVALENTS 31 Maret
» KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND CASH EQUIVALENTS 31 Maret
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
» TRADE RECEIVABLES, NET continued 31 Maret
» NON-TRADE RECEIVABLES 31 Maret LKFS Bayan Resources 0317
» Pajak dibayar dimuka Prepaid taxes
» Prepaid taxes continued 31 Maret
» Income tax expense continued
» Income tax expense continued JumlahAmount
» Aset pajak tangguhan Deferred tax assets
» Deferred tax assets continued Seluruh aset pajak tangguhan diperkirakan dapat
» Liabilitas pajak tangguhan Deferred tax liabilities Audit pajak Tax audits
» Administrasi Administration TAXATION continued f.
» INVENTORY, NET UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:
» FIXED ASSETS continued LKFS Bayan Resources 0317
» ASET TETAP lanjutan FIXED ASSETS continued
» MINING PROPERTIES LKFS Bayan Resources 0317
» MINING PROPERTIES continued LKFS Bayan Resources 0317
» MINING PROPERTIES continued 31 Desember
» AKRUAL ACCRUALS LKFS Bayan Resources 0317
» LONG-TERM LOANS 31 Maret LKFS Bayan Resources 0317
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» EMPLOYEE BENEFITS LIABILITIES continued 31 Maret
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» PROVISI UNTUK PEMBONGKARAN, PEMINDAHAN, REKLAMASI DAN RESTORASI
» PROVISION FOR LKFS Bayan Resources 0317
» Share capital SHARE CAPITAL a. Modal saham
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS REVENUE 31 Maret
» BEBAN PENJUALAN SELLING EXPENSES
» GENERAL AND ADMINISTRATION EXPENSES 31 Maret
» PENDAPATANBEBAN LAIN-LAIN, NETO OTHER INCOMEEXPENSES, NET
» LABARUGI BERSIH PER LEMBAR SAHAM DASAR DAN DILUSI
» BASIC AND DILUTED EARNINGSLOSS PER SHARE
» RELATED PARTY TRANSACTIONS continued 31 Maret 31 Maret
» RELATED PARTY TRANSACTIONS continued Kompensasi manajemen kunci
» Mining services contracts PERJANJIAN PENTING,
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Perjanjian kerjasama Cooperation agreement
» Kontrak jasa bongkar muat batubara Coal handling services contracts
» Jaminan reklamasi Reclamation guarantees
» Komitmen sewa operasi Operating lease commitments
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS,
» Barging agreement SIGNIFICANT AGREEMENTS,
» Komisi keagenan Agency fees Tuntutan hukum Litigation
» Tuntutan hukum lanjutan Litigation continued
» Coal shipping and barging contracts
» Perjanjian penjualan batubara PERJANJIAN PENTING,
» Coal sales agreements PERJANJIAN PENTING,
» Komitmen modal Capital commitments
» Fasilitas bank SIGNIFICANT AGREEMENTS,
» Bank facilities SIGNIFICANT AGREEMENTS,
» Perjanjian sewa operasi peralatan berat Heavy equipment operating lease contract
» Perjanjian penggunaan haul road Agreement for the use of haul road
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran kehutanan Forestry fee
» Kewajiban atas IUP Eksplorasi Exploration IUP obligations
» Penundaaan kegiatan eksploitasi SIGNIFICANT AGREEMENTS,
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009 continued
» Undang-Undang Pertambangan No. 42009 lanjutan
» Mining Law No. 42009 continued Peraturan reklamasi dan aktivitas pasca
» Peraturan reklamasi dan aktivitas pasca
» Domestic Market Obligation “DMO”
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Peraturan harga patokan batubara Regulation on benchmark coal price
» Peraturan harga patokan batubara lanjutan Regulation
» Peraturan iuran eksploitasi Regulation on exploitation fees
» Eksportir terdaftar batubara Registered coal exporters
» Komitmen akuisisi KRL Acquisition commitment of KRL
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» BEBAN KARYAWAN EMPLOYEE EXPENSES
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued LKFS Bayan Resources 0317
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Financial risk factors continued Risiko pasar Market risk
» Financial risk factors continued i.
» Financial risk factors continued ii. Risiko kredit
» Financial risk factors continued ii. Risiko kredit lanjutan
» Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan Capital risk management
» Capital risk management continued
» Estimasi nilai wajar Fair value estimation
» Fair value estimation continued
» FINANCIAL RISK MANAGEMENT continued d. Salinghapus aset keuangan dan liabilitas
» NON-CONTROLLING INTERESTS 31 MaretMarch 2017 LKFS Bayan Resources 0317
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