Imbalan Kerja lanjutan Employee Benefits continued
2. RINGKASAN KEBIJAKAN AKUNTANSI POKOK lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
q. Transaksi dan Saldo dalam Mata Uang Asing lanjutan
q. Foreign Currency
Transactions and Balances continued Laporan keuangan konsolidasian disajikan dalam rupiah, yang merupakan mata uang fungsional Perusahaan dan mata uang penyajian Kelompok Usaha. Kurs rata-rata untuk sebulan digunakan semua transaksi dalam mata uang asing yang terjadi selama periode tersebut. Pada akhir periode pelaporan, aset dan liabilitas moneter dalam mata uang asing dijabarkan ke dalam rupiah berdasarkan rata-rata kurs jual dan beli yang diterbitkan oleh Bank Indonesia pada tanggal terakhir transaksi perbankan pada tahun yang bersangkutan. Laba atau rugi selisih kurs yang timbul dikreditkan atau dibebankan pada operasi tahun berjalan, kecuali laba atau rugi selisih kurs yang timbul dari aset keuangan dalam mata uang asing yang merupakan lindung nilai atas komitmen pengeluaran modal. Laba atau rugi selisih kurs tersebut akan diakui dalam ekuitas hingga pengakuan atas aset tersebut, dimana pada saat itu laba atau rugi selisih kurs tersebut akan diakui sebagai bagian dari biaya perolehan aset lihat butir r.viii di bawah. The consolidated financial statements are presented in rupiah, which is the Company’s functional currency and the Group’s presentation currency. An average rate for a month is used for all foreign currency transactions occurring during that period. At the end of the reporting period, monetary assets and liabilities denominated in foreign currencies are adjusted to reflect the average buying and selling rates of exchange quoted by Bank Indonesia at the closing of the last banking day of the year. The resulting gains or losses are credited or charged to current operations, with the exception of foreign exchange gains or losses on foreign currency financial assets that provide a hedge against capital expenditure commitment. These are recognized directly in equity until the recognition of the assets, at which time they are recognized as part of the assets’ acquisition costs see item r.viii below. Pada tanggal 31 Maret 2017 dan 31 Desember 2016, kurs mata uang asing dalam jumlah rupiah penuh yang digunakan adalah sebagai berikut: As of March 31, 2017 and December 31, 2016, the rates of exchange used in full rupiah amounts are as follows: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Euro EUR1 14.228,17 14.161,55 Euro EUR1 Dolar A.S. US1 13.321,00 13.436,00 U.S. dollar US1 Yen Jepang JP¥100 11.884,74 11.540,49 Japanese yen JP¥100 Dolar Australia AUD1 10.185,92 9.724,31 Australian dollar AUD1 Dolar Singapura S1 9.532,04 9.298,92 Singapore dollar S1 Transaksi dalam mata uang asing lainnya tidak signifikan. Transactions in other foreign currencies are insignificant. PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 Unaudited and December 31, 2016 Audited and the Three Months Ended March 31, 2017 and 2016 Unaudited Expressed in millions of rupiah, unless otherwise stated 342. RINGKASAN KEBIJAKAN AKUNTANSI POKOK lanjutan
Parts
» Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» Establishment of the Company
» Establishment of the Company continued
» Penawaran Umum Efek Perusahaan Company’s Public Offering
» Company’s Public Offering continued
» Struktur Perusahaan dan Entitas Anaknya The
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Basis of Preparation of the Consolidated Financial Statements
» Dasar Penyajian Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi pada Entitas Asosiasi Investments in Associated Companies
» Biaya Dibayar Dimuka Prepaid Expenses
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Properti Investasi Investment Property
» Properti Investasi lanjutan Investment Property continued
» Aset Takberwujud Intangible Assets
» Aset Takberwujud lanjutan Intangible Assets continued
» Imbalan Kerja lanjutan Employee Benefits continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Instrumen Keuangan Financial Instruments i. Aset keuangan Financial assets
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued i. Aset keuangan lanjutan
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued ii. Liabilitas keuangan
» Financial Instruments continued ii. Liabilitas keuangan lanjutan
» Financial Instruments continued iv. Nilai wajar instrumen keuangan
» Biaya perolehan yang diamortisasi dari Amortized cost of financial instruments
» Financial Instruments continued vi. Penurunan nilai aset keuangan
» Instrumen Keuangan lanjutan Financial Instruments continued vi. Penurunan
» Financial Instruments continued vi. Penurunan
» Financial Instruments continued vii. Penghentian
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Pelaporan Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Penerbitan Saham Stock Issuance Costs
» RINGKASAN KEBIJAKAN AKUNTANSI POKOK lanjutan
» Laba per Saham Earnings per Share
» Pertimbangan Judgments MANAGEMENT’S USE
» Judgments continued MANAGEMENT’S USE
» Estimates and Assumptions MANAGEMENT’S USE
» Estimates and Assumptions continued
» PENGGUNAAN PERTIMBANGAN, Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» PENYERTAAN SAHAM DAN UANG MUKA KEPADA
» ASET TETAP lanjutan FIXED ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued
» BEBAN AKRUAL ACCRUED EXPENSES
» Utang pajak terdiri dari: Taxes payable consist of the following:
» Aset liabilitas pajak tangguhan terdiri dari: Deferred tax assets liabilities consist of:
» UTANG SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASE
» UTANG SEWA PEMBIAYAAN lanjutan OBLIGATIONS
» UTANG SEWA PEMBIAYAAN lanjutan OBLIGATIONS LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» PROVISI JANGKA PANJANG LONG-TERM PROVISIONS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» DIVIDEN DIVIDENS Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» SALDO LABA RETAINED EARNINGS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PENDAPATAN REVENUES Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK BERELASI TRANSACTIONS AND
» TRANSAKSI DAN AKUN DENGAN PIHAK- TRANSACTIONS
» TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK BERELASI lanjutan
» TRANSACTIONS AND Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» PERJANJIAN-PERJANJIAN DAN KOMITMEN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN DAN KOMITMEN YANG SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN DAN KOMITMEN YANG SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
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