ESTIMASI DAN PENILAIAN AKUNTANSI YANG
4. ESTIMASI DAN PENILAIAN AKUNTANSI YANG
PENTING lanjutan 4. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS continued - Penurunan nilai aset non-keuangan dan aset tetap - Impairment of non-financial assets and fixed assets Jumlah nilai yang dapat dipulihkan kembali dari sebuah aset atau kelompok aset penghasil kas diukur berdasarkan nilai yang lebih tinggi antara nilai wajar dikurangi biaya untuk menjual atau nilai pakai. Penentuan nilai wajar dikurangi biaya untuk menjual atau nilai pakai mewajibkan manajemen untuk membuat estimasi dan asumsi atas tingkat produksi yang diharapkan, volume penjualan, harga komoditas mempertimbangkan harga saat ini dan harga masa lalu, tren harga, dan faktor-faktor terkait, cadangan lihat Estimasi Cadangan, biaya operasi, biaya penutupan dan rehabilitasi, tingkat diskonto dan belanja modal di masa depan. Estimasi dan asumsi ini terpapar risiko dan ketidakpastian; sehingga terdapat kemungkinan perubahan situasi yang dapat mengubah proyeksi ini, sehingga dapat mempengaruhi nilai aset yang dapat dipulihkan kembali. Dalam keadaan seperti itu, sebagian atau seluruh nilai tercatat aset mungkin akan mengalami penurunan nilai lebih lanjut atau terjadi pengurangan rugi penurunan nilai yang dampaknya akan dicatat dalam laba rugi. The recoverable amount of an asset or cash- generating group of assets is measured at the higher of its fair value less costs to sell or value in use. The determination of fair value less costs to sell or value in use requires management to make estimates and assumptions regarding expected production levels, sales volumes, commodity prices considering current and historical prices, price trends and related factors, reserves see ‘Reserve Estimates’, operating costs, closure and rehabilitation costs, discount rate and future capital expenditure. These estimates and assumptions are subject to risk and uncertainty, and hence there is a possibility that changes in circumstances will alter these projections, which alteration may have an impact on the recoverable amount of the assets. In such circumstances, some or all of the carrying values of the assets may be further impaired or the impairment charges may be reduced with the impact being recorded in profit or loss.5. KOMBINASI BISNIS
5. BUSINESS COMBINATIONS
Akuisisi pengendalian atas Balangan Acquisition of control over Balangan Pada tanggal 25 April 2013, ATA membeli 75 saham PCS dari PT Terminal Batubara Indah “TBI”, 75 saham SCM dari PT Industri Terminal Batubara “ITB” dan 75,2 saham LSA dari PT Hamparan Insani Milenia “HIM” secara bersama-sama dirujuk sebag ai “Balangan” masing-masing dengan harga Rp 1.875 juta nilai penuh atau setara dengan AS193, Rp 1.875 juta nilai penuh atau setara dengan AS193 dan Rp 188 juta nilai penuh atau setara dengan AS19. On 25 April 2013, ATA purchased 75 of the shares in PCS from PT Terminal Batubara Indah “TBI”, 75 of the shares in SCM from PT Industri Terminal Batubara “ITB” and 75.2 of the shares in LSA from PT Hamparan Insani Milenia “HIM” collectively refer red to “Balangan” for Rp 1,875 million full amount or equivalent to US193, Rp 1,875 million full amount or equivalent to US193 and Rp 188 million full amount or equivalent to US19, respectively. Lampiran 555 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 SEPTEMBER 2014, 31 DESEMBER 2013 DAN 30 SEPTEMBER 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2014, 31 DECEMBER 2013 AND 30 SEPTEMBER 2013 Expressed in thousands of US Dollars, unless otherwise stated5. KOMBINASI BISNIS lanjutan
5. BUSINESS COMBINATIONS continued
Akuisisi pengendalian atas Balangan lanjutan Acquisition of control over Balangan continued Tabel berikut merangkum harga perolehan yang dibayar atas akuisisi Balangan, jumlah aset yang diperoleh dan liabilitas yang diambil alih pada tanggal akuisisi: The following table summarises the consideration paid for the acquisition of Balangan, the amounts of the assets acquired and liabilities assumed as at the acquisition date: 2013 Imbalan yang dialihkan Consideration transferred - Pembayaran kas 405 Cash payment - - Liabilitas yang diperoleh 22,235 Assumed liabilities - Total imbalan yang dialihkan 22,640 Total consideration transferred Jumlah yang diakuisisi dari nilai wajar aset teridentifikasi yang Recognised fair value of diperoleh dan liabilitas yang identifiable assets acquired and diambil alih liabilities assumed Kas dan setara kas 1,691 Cash and cash equivalents Piutang lain-lain 700 Other receivables Uang muka dan biaya dibayar di muka 1,523 Advances and prepayments Aset tetap 14,690 Fixed assets Properti pertambangan 294,165 Mining properties Aset eksplorasi dan evaluasi 74 Exploration and evaluation assets Utang usaha 792 Trade payables Utang pajak 21 Taxes payable Beban akrual 16 Accrued expenses Utang lain-lain 19,313 Other liabilities Liabilitas pajak tangguhan 68,410 Deferred tax liabilities Nilai wajar aset neto teridentifikasi Fair value of identifiable yang diperoleh 224,291 net assets acquired Kepentingan non-pengendali 56,073 Non-controlling interests Harga perolehan 22,640 Purchase consideration Goodwill negatif 145,578 Negative goodwill Imbalan yang dialihkan Consideration transferred - Pembayaran kas 405 Cash payment - - Liabilitas yang diperoleh 22,235 Assumed liabilities - Kas dan setara kas pada Balangan 1,691 Cash and cash equivalents in Balangan Arus kas keluar neto dari akuisisi Net cash outflow from acquisition Balangan 20,949 of BalanganParts
» FS AE 30 September 2014 website1
» Establishment of the Company and other information
» Establishment of the Company and other
» Struktur grup GENERAL continued
» Group structure GENERAL continued
» Struktur grup lanjutan GENERAL continued
» Group structure continued GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Perjanjian Kerjasama GENERAL continued
» Cooperation Agreement GENERAL continued
» UMUM lanjutan FS AE 30 September 2014 website1
» Perjanjian Kerjasama lanjutan GENERAL continued
» Cooperation Agreement continued GENERAL continued
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan GENERAL continued
» Mining Business Permits GENERAL continued
» Dasar penyusunan laporan keuangan Standar dan interpretasi standar akuntansi
» Standar dan interpretasi standar akuntansi
» Standar dan interpretasi standar akuntansi Prinsip-prinsip konsolidasi Principles of consolidation
» Entitas anak SUMMARY OF SIGNIFICANT ACCOUNTING
» Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING
» 1. Konsolidasi 1. Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Entitas anak lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Subsidiaries continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Konsolidasi lanjutan 1. Consolidation continued
» 2. Akuisisi 2. Acquisition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Akuisisi lanjutan 2. Acquisition continued
» Prinsip-prinsip konsolidasi lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Principles of consolidation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Penghentian pengakuan 2. Derecognition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset keuangan lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Financial assets continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 3. Saling hapus IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 4. Penurunan nilai aset keuangan yang dicatat berdasarkan biaya perolehan
» 4. Impairment of financial assets carried at amortised cost
» 4. Impairment of financial assets carried at amortised cost continued
» Instrumen keuangan derivatif dan aktivitas
» Derivative IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai dari aset non-keuangan
» Impairment of non-financial assets
» Aset eksplorasi dan evaluasi
» Exploration and evaluation assets
» Aset eksplorasi dan evaluasi lanjutan
» Exploration IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Mining properties IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan tanah IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan tanah lanjutan
» Stripping costs continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Utang usaha IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Trade payables IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisions continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowing costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan lanjutan
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividend distribution IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Kombinasi bisnis entitas sepengendali
» Business combination of entities under
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» Pengakuan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Revenue IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penjualan batubara IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sales of coal IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pendapatan sewa Rental income
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING PENYAJIAN RESTATEMENT
» PENYAJIAN FS AE 30 September 2014 website1
» RESTATEMENT FS AE 30 September 2014 website1
» PENYAJIAN KEMBALI ATAS AKUN-AKUN
» ESTIMASI DAN PENILAIAN AKUNTANSI YANG
» CRITICAL FS AE 30 September 2014 website1
» KOMBINASI BISNIS FS AE 30 September 2014 website1
» BUSINESS COMBINATIONS FS AE 30 September 2014 website1
» KOMBINASI BISNIS lanjutan FS AE 30 September 2014 website1
» BUSINESS COMBINATIONS continued FS AE 30 September 2014 website1
» CASH AND CASH EQUIVALENTS continued
» KAS DI BANK DAN DEPOSITO BERJANGKA
» PIUTANG USAHA FS AE 30 September 2014 website1
» TRADE RECEIVABLES FS AE 30 September 2014 website1
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS FS AE 30 September 2014 website1
» PERSEDIAAN FS AE 30 September 2014 website1
» INVENTORIES FS AE 30 September 2014 website1
» EXPLORATION AND EVALUATION ASSETS ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FS AE 30 September 2014 website1
» FIXED ASSETS continued FS AE 30 September 2014 website1
» INVESTASI PADA ENTITAS ASOSIASI
» INVESTMENTS IN ASSOCIATES FS AE 30 September 2014 website1
» INVESTASI PADA ENTITAS ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATES continued
» PROPERTI PERTAMBANGAN FS AE 30 September 2014 website1
» MINING PROPERTIES FS AE 30 September 2014 website1
» GOODWILL FS AE 30 September 2014 website1
» GOODWILL lanjutan FS AE 30 September 2014 website1
» GOODWILL continued FS AE 30 September 2014 website1
» UTANG USAHA FS AE 30 September 2014 website1
» TRADE PAYABLES FS AE 30 September 2014 website1
» UTANG ROYALTI FS AE 30 September 2014 website1
» ROYALTIES PAYABLE FS AE 30 September 2014 website1
» BEBAN AKRUAL FS AE 30 September 2014 website1
» ACCRUED EXPENSES FS AE 30 September 2014 website1
» UTANG SEWA PEMBIAYAAN FS AE 30 September 2014 website1
» FINANCE LEASE PAYABLES FS AE 30 September 2014 website1
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» Pinjaman Sindikasi LONG-TERM BANK LOANS continued
» Syndicated Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi lanjutan LONG-TERM BANK LOANS continued
» Syndicated Loan continued LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank LONG-TERM BANK LOANS continued
» Syndicated Bank Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank lanjutan
» Syndicated Bank Loan continued
» Perjanjian Fasilitas AS1.000.000 LONG-TERM BANK LOANS continued
» US1,000,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS1.000.000 lanjutan
» US1,000,000 LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS750.000 LONG-TERM BANK LOANS continued
» US750,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS380.000 LONG-TERM BANK LOANS continued
» US380,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS160.000 LONG-TERM BANK LOANS continued
» US160,000 Facilities Agreement LONG-TERM BANK LOANS continued
» UTANG BANK JANGKA PANJANG lanjutan
» Perjanjian Fasilitas AS160.000 lanjutan
» US160,000 LONG-TERM BANK LOANS continued
» PT Bank OCBC NISP Tbk lanjutan
» PT Bank OCBC NISP Tbk continued
» Perjanjian Fasilitas AS40.000 LONG-TERM BANK LOANS continued
» US40,000 Facility Agreement LONG-TERM BANK LOANS continued
» SENIOR NOTES FS AE 30 September 2014 website1
» SENIOR NOTES lanjutan FS AE 30 September 2014 website1
» SENIOR NOTES continued FS AE 30 September 2014 website1
» LIABILITAS IMBALAN KERJA FS AE 30 September 2014 website1
» RETIREMENT BENEFITS OBLIGATION FS AE 30 September 2014 website1
» LIABILITAS IMBALAN KERJA lanjutan
» RETIREMENT FS AE 30 September 2014 website1
» PROVISI FS AE 30 September 2014 website1
» PROVISION FOR MINE RECLAMATION AND
» MODAL SAHAM FS AE 30 September 2014 website1
» SHARE CAPITAL FS AE 30 September 2014 website1
» MODAL SAHAM lanjutan FS AE 30 September 2014 website1
» SHARE CAPITAL continued FS AE 30 September 2014 website1
» TAMBAHAN MODAL DISETOR, NETO
» ADDITIONAL PAID-IN-CAPITAL, NET FS AE 30 September 2014 website1
» LABA DITAHAN FS AE 30 September 2014 website1
» RETAINED EARNINGS FS AE 30 September 2014 website1
» DIVIDEN FS AE 30 September 2014 website1
» DIVIDENDS FS AE 30 September 2014 website1
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN USAHA FS AE 30 September 2014 website1
» REVENUE FS AE 30 September 2014 website1
» BEBAN POKOK PENDAPATAN FS AE 30 September 2014 website1
» COST OF REVENUE FS AE 30 September 2014 website1
» BEBAN POKOK PENDAPATAN lanjutan
» BEBAN USAHA FS AE 30 September 2014 website1
» OPERATING EXPENSES FS AE 30 September 2014 website1
» Pajak yang bisa dipulihkan kembali Recoverable taxes
» Pajak yang bisa dipulihkan kembali Recoverable taxes continued
» Pajak yang bisa dipulihkan kembali
» Recoverable taxes continued TAXATION continued
» Utang pajak TAXATION continued
» Taxes payable TAXATION continued
» Beban pajak penghasilan TAXATION continued
» Income tax expense TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Asetliabilitas pajak tangguhan TAXATION continued
» Deferred tax assetsliabilities TAXATION continued
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Surat ketetapan pajak TAXATION continued
» Tax assessment letters TAXATION continued
» PERPAJAKAN lanjutan FS AE 30 September 2014 website1
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» Nature of relationships Pihak berelasi
» Transaction details TRANSAKSI DAN SALDO DENGAN PIHAK
» Transaction details continued TRANSAKSI DAN SALDO DENGAN PIHAK
» LABA BERSIH PER SAHAM EARNINGS PER SHARE
» ASET DAN LIABILITAS MONETER NETO DALAM
» TRANSAKSI NON-KAS FS AE 30 September 2014 website1
» NON-CASH TRANSACTIONS FS AE 30 September 2014 website1
» SEGMEN OPERASI FS AE 30 September 2014 website1
» OPERATING SEGMENTS FS AE 30 September 2014 website1
» SEGMEN OPERASI lanjutan FS AE 30 September 2014 website1
» OPERATING SEGMENTS continued FS AE 30 September 2014 website1
» Perjanjian penambangan, pengangkutan, SIGNIFICANT AGREEMENTS, COMMITMENTS
» OPERATING SEGMENTS continued PERJANJIAN PERJANJIAN SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement SIGNIFICANT AGREEMENTS, COMMITMENTS
» Royalty claim SIGNIFICANT AGREEMENTS, COMMITMENTS
» Royalty claim continued SIGNIFICANT AGREEMENTS, COMMITMENTS
» Fasilitas bank SIGNIFICANT AGREEMENTS, COMMITMENTS
» Banking facility SIGNIFICANT AGREEMENTS, COMMITMENTS
» Komitmen penjualan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Sales commitments SIGNIFICANT AGREEMENTS, COMMITMENTS
» Forestry fee SIGNIFICANT AGREEMENTS, COMMITMENTS
» Tuntutan hukum SIGNIFICANT AGREEMENTS, COMMITMENTS
» Legal proceedings SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian Fasilitas Bahan Bakar
» Fuel Facilities Agreement continued
» Peraturan Menteri No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Undang-undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Mining Law No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Mining Law No. 42009 continued
» Peraturan Menteri No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 172010 Ministerial Regulation No. 172010
» Peraturan Menteri No. 172010 lanjutan Ministerial
» Peraturan Menteri N 252013 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 272013 Ministerial Regulation No. 272013
» Peraturan Menteri No. 272013 lanjutan Ministerial
» Perjanjian sehubungan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Contract in relation to the overburden crushing and conveying system
» Perjanjian Jual Beli Listrik Jangka Panjang
» Long-term Power Purchase Agreement for
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Long-term Power Purchase Agreement for the
» Perjanjian Guaranteed Bridge Facility AS270.000
» US270,000 Guaranteed Bridge Facility Agreement
» PERJANJIAN FS AE 30 September 2014 website1
» Overlapping land plots of PT Bhakti Energi
» Perjanjian SIGNIFICANT AGREEMENTS, COMMITMENTS
» Convertible loan shares subscription
» Proses arbitrase MSW-PTPLI PLPL
» JAMINAN REKLAMASI RECLAMATION GUARANTEE
» JAMINAN REKLAMASI lanjutan FS AE 30 September 2014 website1
» RECLAMATION GUARANTEE continued FS AE 30 September 2014 website1
» ASET DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND LIABILITIES MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» Risiko pasar lanjutan Market risk continued
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