Cooperation Agreement continued ADARO ENERGY Tbk 2015
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued c. Prinsip-prinsip konsolidasi c. Principles of consolidation i. Entitas anak i. Subsidiaries i.1. Konsolidasii.1. Consolidation
Entitas anak merupakan semua entitas termasuk entitas bertujuan khusus, dimana Grup memiliki pengendalian. Grup mengendalikan suatu entitas ketika Grup memiliki hak atas imbal hasil variabel dari keterlibatannya dengan suatu entitas dan memiliki kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaannya atas entitas tersebut. Subsidiaries are all entities including structured entities, over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Entitas anak dikonsolidasi sejak tanggal pengendalian beralih kepada Grup dan tidak lagi dikonsolidasi sejak tanggal hilangnya pengendalian. Subsidiaries are consolidated from the date on which control is transferred to the Group. They are de-consolidated from the date when that control ceases. Saldo, transaksi, penghasilan, dan beban intra kelompok usaha dieliminasi. Keuntungan dan kerugian hasil dari transaksi intra kelompok usaha yang diakui dalam aset juga dieliminasi. Kebijakan akuntansi entitas anak telah diubah seperlunya untuk memastikan konsistensi penerapan kebijakan oleh Grup. Intragroup balances, transactions, income and expenses are eliminated. Profits and losses resulting from intragroup transactions that are recognised in assets are also eliminated. The accounting policies of subsidiaries have been amended where necessary to ensure consistency with the policies adopted by the Group. i.2. Akuisisi i.2. Acquisition Grup menerapkan metode akuisisi untuk mencatat setiap kombinasi bisnis. Imbalan yang dialihkan untuk mengakuisisi entitas anak adalah nilai wajar seluruh aset yang dialihkan, liabilitas yang diakui oleh pihak pengakuisisi kepada pemilik sebelumnya dari entitas yang diakuisisi dan kepentingan ekuitas yang diterbitkan oleh Grup. Imbalan yang dialihkan termasuk nilai wajar setiap aset dan liabilitas yang dihasilkan dari suatu kesepakatan imbalan kontinjensi. Aset teridentifikasi dan liabilitas dan liabilitas kontinjensi yang diambil alih, yang diperoleh dalam kombinasi bisnis diukur pada awalnya sebesar nilai wajar pada tanggal akuisisi. The Group applies the acquisition method to account for business combinations. The consideration transferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value at the acquisition date. MenCIptakan nIlaI, MenDoronG pertuMBuHan, MeMBanGun InDoneSIa | AdAro EnErgy lAPorAn tAhunAn 2015 229Parts
» 5.71 -8 ADARO ENERGY Tbk 2015
» 19.9 - ADARO ENERGY Tbk 2015
» Interest-bearing debt Utang berbunga
» Pendirian ADARO ENERGY Tbk 2015
» Establishment of the Company and other
» Struktur grup ADARO ENERGY Tbk 2015
» Group structure ADARO ENERGY Tbk 2015
» Struktur grup lanjutan ADARO ENERGY Tbk 2015
» Group structure continued ADARO ENERGY Tbk 2015
» Perjanjian ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama ADARO ENERGY Tbk 2015
» Cooperation Agreement ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama lanjutan ADARO ENERGY Tbk 2015
» Cooperation Agreement continued ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan ADARO ENERGY Tbk 2015
» Mining Business Permits ADARO ENERGY Tbk 2015
» Basis of preparation of the consolidated Perubahan
» Changes to the statements of financial
» 1. Consolidation ADARO ENERGY Tbk 2015
» 2. Akuisisi 2. Acquisition ADARO ENERGY Tbk 2015
» 2. Acquisition continued ADARO ENERGY Tbk 2015
» Prinsip-prinsip konsolidasi lanjutan ADARO ENERGY Tbk 2015
» Principles of consolidation continued
» Foreign currency translation ADARO ENERGY Tbk 2015
» Mata uang fungsional dan penyajian
» Functional and presentation currency
» Piutang ADARO ENERGY Tbk 2015
» Receivables ADARO ENERGY Tbk 2015
» Persediaan ADARO ENERGY Tbk 2015
» Inventories ADARO ENERGY Tbk 2015
» Aset keuangan ADARO ENERGY Tbk 2015
» Financial assets ADARO ENERGY Tbk 2015
» Klasifikasi, ADARO ENERGY Tbk 2015
» Classification, ADARO ENERGY Tbk 2015
» Derivative ADARO ENERGY Tbk 2015
» Goodwill ADARO ENERGY Tbk 2015
» Penurunan nilai dari aset non-keuangan
» Impairment of non-financial assets
» Aset eksplorasi dan evaluasi lanjutan
» Exploration ADARO ENERGY Tbk 2015
» Properti pertambangan ADARO ENERGY Tbk 2015
» Mining properties ADARO ENERGY Tbk 2015
» Properti pertambangan lanjutan ADARO ENERGY Tbk 2015
» Mining properties continued ADARO ENERGY Tbk 2015
» Utang usaha ADARO ENERGY Tbk 2015
» Trade payables ADARO ENERGY Tbk 2015
» Pinjaman ADARO ENERGY Tbk 2015
» Borrowings ADARO ENERGY Tbk 2015
» Imbalan kerja karyawan ADARO ENERGY Tbk 2015
» Employee benefits ADARO ENERGY Tbk 2015
» Modal saham ADARO ENERGY Tbk 2015
» Share capital ADARO ENERGY Tbk 2015
» Pembagian dividen ADARO ENERGY Tbk 2015
» Dividend distributions ADARO ENERGY Tbk 2015
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue ADARO ENERGY Tbk 2015
» Penjualan batubara ADARO ENERGY Tbk 2015
» Sales of coal ADARO ENERGY Tbk 2015
» Pendapatan sewa ADARO ENERGY Tbk 2015
» Rental income ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS1.000.000 ADARO ENERGY Tbk 2015
» US1,000,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS1.000.000 lanjutan
» US1,000,000 ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS380.000 ADARO ENERGY Tbk 2015
» US380,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS200,000 ADARO ENERGY Tbk 2015
» US200,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS200,000 lanjutan
» US200,000 Facility Agreement continued
» Perjanjian Fasilitas AS120.000 ADARO ENERGY Tbk 2015
» US120,000 Facilities Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS120.000 lanjutan
» US120,000 ADARO ENERGY Tbk 2015
» Pinjaman Sindikasi Bank ADARO ENERGY Tbk 2015
» Syndicated Bank Loan ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS160.000 ADARO ENERGY Tbk 2015
» US160,000 Facility Agreement ADARO ENERGY Tbk 2015
» Pinjaman Sindikasi ADARO ENERGY Tbk 2015
» Syndicated Loan ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS40.000 ADARO ENERGY Tbk 2015
» US40,000 Facility Agreement ADARO ENERGY Tbk 2015
» Pajak yang bisa dipulihkan kembali Recoverable taxes
» Recoverable taxes continued ADARO ENERGY Tbk 2015
» Pajak Recoverable taxes continued
» Utang pajak ADARO ENERGY Tbk 2015
» Taxes payable ADARO ENERGY Tbk 2015
» Beban pajak penghasilan ADARO ENERGY Tbk 2015
» Income tax expenses ADARO ENERGY Tbk 2015
» Beban pajak penghasilan lanjutan
» Income tax expenses continued
» Asetliabilitas pajak tangguhan ADARO ENERGY Tbk 2015
» Deferred tax assetsliabilities ADARO ENERGY Tbk 2015
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Administrasi ADARO ENERGY Tbk 2015
» Administration ADARO ENERGY Tbk 2015
» Surat ketetapan pajak ADARO ENERGY Tbk 2015
» Tax assessment letters ADARO ENERGY Tbk 2015
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» - Details of balances and transactions
» 0.55 Details of balances and transactions
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement ADARO ENERGY Tbk 2015
» Pengeluaran modal ADARO ENERGY Tbk 2015
» Capital expenditure ADARO ENERGY Tbk 2015
» Pungutan penggunaan kawasan hutan
» Tuntutan hukum ADARO ENERGY Tbk 2015
» Legal proceedings ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 182009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 182009 ADARO ENERGY Tbk 2015
» Undang-undang Pertambangan No. 42009 ADARO ENERGY Tbk 2015
» Mining Law No. 42009 ADARO ENERGY Tbk 2015
» Mining Law No. 42009 continued
» Peraturan Menteri No. 282009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 282009 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 342009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 342009 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 172010 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 172010 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 252013 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 252013 ADARO ENERGY Tbk 2015
» Contract in relation to the overburden
» Long-term ADARO ENERGY Tbk 2015
» US270,000 ADARO ENERGY Tbk 2015
» Convertible loan and shares subscription
» US30,000 ADARO ENERGY Tbk 2015
» Risiko pasar ADARO ENERGY Tbk 2015
Show more