Cadangan Penurunan Nilai Piutang Instrumen Keuangan Penggunaan Estimasi
1. Cadangan Penurunan Nilai Piutang
Sebelum tahun 2010, cadangan penurunan nilai piutang ditentukan berdasarkan analisis atas kolektibilitas saldo piutang pada akhir periode. Piutang dihapuskan daam periode dimana piutang tersebut dipastikan tidak akan tertagih.2. Instrumen Keuangan
Mulai tanggal 1 Januari 2010 Perseroan mengadopsi PSAK No. 50 Revisi 2006 tentang Instrumen Keuangan: Penyajian dan Pelaporan dan PSAK No. 55 Revisi 2006 tentang Instrumen Keuangan: Pengakuan dan Pengukuran. Penerapan PSAK ini dilakukan secara prospektif. Biaya transaksi atas kontrak pembiayaan yang sudah terjadi pada saat standar diterapkan, tidak diperhitungkan dalam perhitungan suku bunga efektif dari kontrak tersebut.3. Penggunaan Estimasi
Penyusunan laporan keuangan konsolidasi sesuai dengan prinsip akuntansi yang berlaku umum mengharuskan Manajemen membuat taksiran dan asumsi yang mempengaruhi jumlah yang dilaporkan dalam laporan keuangan konsolidasi. Oleh karena terdapat risiko yang melekat dalam suatu estimasi, maka hasil sebenarnya yang akan dilaporkan di masa mendatang mungkin didasarkan pada jumlah yang berbeda dari taksiran tersebut. INFORMASI MATERIAL SESUDAH TANGGAL LAPORAN AUDITOR Penerbitan FRN Fixed Rate Notes Perseroan menandatangani perjanjian penerbitan FRN dengan Overseas-Chinese Banking Corporation, Ltd. pada tanggal 20 Januari 2011. Berdasarkan perjanjian tersebut, Perseroan akan menerbitkan FRN senilai USD50 juta pada tanggal 27 Januari 2011 dengan jangka waktu 5 tahun dan dijaminkan dengan peralatan yang akan dibiayai oleh dana tersebut. Dana hasil penerbitan FRN tersebut akan dipergunakan untuk pembiayaan belanja modal dan modal kerja. Perusahaan telah menerima dana hasil penerimaan sebesar USD48,4 juta setelah dikurangi dengan biaya-biaya penerbitan. 7. The Agreement on Rupiah-denominated Murabahah financing facility from PT Bank Syariah Mandiri to EPN to finance the acquisition of 11 units tank truck. The collateral included the assets being financed by such financing facility and operating receivables as much as IDR2 billion. 8. The Agreement of financing lease commitment with PT Hewlett-Packard Finance Indonesia to purchase machines and equipments with 4 years leasing period and being secured by the related leasing assets. SIGNIFICANT ACCOUNTING POLICY AND USE OF ESTIMATES1. Allowance for Impairment of Receivables
Parts
» Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» TAHUN PERTUMBUHAN DENGAN MEMPERKUAT STRUKTUR USAHA
» 99.93 41.10 21.75 70.00 Divestment of Companys share ownership in Elnusa Bangkanai Energy Ltd EBE
» Direktur Pengembangan Usaha Direktur SDM dan Umum Director of Business Development
» Tugas Terkait dengan Nominasi Tugas yang Terkait dengan Remunerasi
» Nomination Tasks Remuneration Tasks
» GCG Roadmap GCG Code GCG Roadmap GCG Code
» Code of Conduct Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Several other policies and procedures related to GCG-based management
» Risiko penundaan proyek oleh klien Risk of project delay by Clients
» Risk of project winning failure Risiko lead time pengadaan Risiko overbudget investasi
» Lead Time Procurement Risk Risk of Investment Overbudget
» Risiko inefisiensi investasi Risiko alat hilang rusak dalam pengoperasian Risiko defisit arus kas
» Risiko sumberdaya manusia Risiko pendanaan investasi Risk of Human Resources
» Risk of Investment Financing
» Cadangan Penurunan Nilai Piutang Instrumen Keuangan Penggunaan Estimasi
» Allowance for Impairment of Receivables Financial Instruments Use of Estimates
» Ekonomi Economy Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendidikan Education Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Kesehatan Health Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Gerakan Hijau Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Go Green Action Drilling for Water Drilling for Water
» Kerelawanan Kesiapsiagaan Bencana Voluntary Action
» Disaster Readiness Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment
» Penawaran Umum Saham Public Offering of Shares
» Karyawan, Direksi dan Komisaris Employees, Directors and Commissioners
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» Basis of IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Penyertaan Saham Investments in Shares of Stock
» Setara Kas dan Investasi Jangka Pendek Cash
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Dalam Penyelesaian Construction in Progress
» Properti Investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti Investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Ditangguhkan Deferred Income
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Dana Pensiun dan Kesejahteraan Karyawan Pension Plans and Retirement Benefits
» Dana Pensiun dan Kesejahteraan Karyawan lanjutan
» Pension Plans and Retirement Benefits continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued Aset Keuangan Financial Assets
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan Financial Assets continued
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost of financial instruments
» Use of Estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar yang Telah Dikeluarkan tetapi Belum Berlaku Efektif lanjutan
» Standards Issued but Not Yet Effective continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG SEWA PEMBIAYAAN FINANCE LEASE RECEIVABLES
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» SIGNIFICANT TRANSACTIONS Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN INVENTORIES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» PROPERTI INVESTASI INVESTMENT PROPERTY
» ASET LAIN-LAIN OTHER ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued
» HUTANG PAJAK, ASET DAN KEWAJIBAN PAJAK TANGGUHAN lanjutan
» TAXES PAYABLE, DEFERRED TAX ASSETS AND LIABILITIES continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» KEWAJIBAN JANGKA PANJANG LONG-TERM DEBTS
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» PENDAPATAN USAHA OPERATING REVENUES
» PENDAPATAN USAHA lanjutan OPERATING REVENUES continued
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN POKOK Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» BEBAN KEUANGAN FINANCING COSTS DANA PENSIUN
» DANA PENSIUN Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» DANA PENSIUN PERJANJIAN PENTING,
» PERJANJIAN PENTING, Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» INFORMASI SEGMEN SEGMENT INFORMATION
» SEGMENT INFORMATION continued Segmen Usaha lanjutan
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» REKONSILIASI LABA BERSIH PER SAHAM DASAR
» RECONCILIATION OF BASIC EARNINGS PER SHARE
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
Show more