Transaction with related parties continued
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG PENTING lanjutan f. Setara kas 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued f. Cash equivalents Setara kas adalah investasi yang sifatnya likuid, berjangka pendek dan yang dengan cepat dapat dijadikan kas. Cash and cash equivalents are defined as short- term, highly liquid investments and readily convertible to known amounts of cash. Deposito berjangka dengan jangka waktu tiga bulan atau kurang pada saat ditempatkan dan tidak dijaminkan diklasifikasikan sebagai setara kas. Deposito berjangka yang dijaminkan atau telah ditentukan penggunaannya untuk pinjaman jangka pendek disajikan sebagai “Deposito Berjangka Yang Dibatasi Penggunaannya” sebagai bagian dari aset lancar pada laporan posisi keuangan interim konsolidasian. Time deposits with maturity periods of three months or less at the time of placement and not pledged as collateral are classified as cash equivalents. Time deposits which are pledged as collateral or their use is restricted for short-term loans are presented as “Restricted Time Deposits” as part of current assets in the interim consolidated statements of financial position. Kas dan deposito berjangka yang dijaminkan atau telah ditentukan penggunaannya untuk pinjaman jangka panjang dan pekerjaan proyek dicatat sebagai “Kas dan Deposito Berjangka yang Dibatasi Penggunaannya” dan disajikan sebagai bagian akun “Aset Lain-Lain” pada laporan posisi keuangan interim konsolidasian. Cash in banks and time deposits which are pledged as collateral or their use is restricted for long-term loans and project work are classified as “Restricted Cash and Time Deposits” and presented as a part of “Other Assets” account in the interim consolidated statements of financial position.g. Aset dan liabilitas keuangan
Efektif tanggal 1 Januari 2010, Kelompok Usaha menerapkan PSAK No. 50 Revisi 2006, “Instrumen Keuangan: Penyajian dan Pengungkapan”, dan PSAK No. 55 Revisi 2006 , “Instrumen Keuangan: Pengakuan dan Pengukuran”, yang menggantikan PSAK No. 50, “Akuntansi Investasi Efek tertentu” dan PSAK No. 55 Revisi 1999, “Akuntansi Instrumen Derivati f dan Aktivitas Lindung Nilai”. Efek kumulatif bersih dari penerapan secara prospektif PSAK No. 55 Revisi 2006 tersebut sebesar Rp9.325 dicatat pada saldo laba pada tanggal 1 Januari 2010. Aset keuangan Pengakuan dan Pengukuran awal Aset keuangan dalam lingkup PSAK No. 55 Revisi 2006 diklasifikasikan sebagai aset keuangan yang diukur pada nilai wajar melalui laporan laba rugi, pinjaman yang diberikan dan piutang, investasi dimiliki hingga jatuh tempo, aset keuangan tersedia untuk dijual, atau sebagai derivatif yang ditetapkan sebagai instrumen lindung nilai dalam lindung nilai yang efektif.g. Financial assets and liabilities
Effectively January 1, 2010, the Group adopted PSAK No. 50 Revised 2006, “Financial Instr uments: Presentation and Disclosures” and PSAK No. 55 Revised 2006, “Financial Instruments: Recognition and Measurement” which supersede PSAK No. 50, “Accounting for Investments in Certain Securities” and PSAK No. 55 Revised 1999, “Accounting for Deriv ative Instruments and Hedging Activities” The next cumulative effect of the prospective adoption of PSAK No. 55 Revised 2006 amounting to Rp9.325 was reflected in the balance of retained earnings as of January 1, 2010. Financial assets Initial Recognition and Measurement Financial assets within the scope of PSAK No. 55 Revised 2006 are classified as financial assets at fair value through profit or loss, loans and receivables, held-to-maturity investments and available-for-sale financial assets, or as derivative which determined as hedging instrument in effective hedging.Parts
» Krakatau Steel 30 September 2012 release
» Pendirian Perusahaan UMUM GENERAL
» UMUM lanjutan a. Pendirian Perusahaan lanjutan
» Penawaran Umum Efek Perusahaan
» The Subsidiaries and Associates Structure continued
» is owed by PT Pelat Timah Nusantara
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» UMUM lanjutan GENERAL continued
» UMUM lanjutan d. Dewan Komisaris, Direksi dan Karyawan
» Dasar penyusunan laporan keuangan interim konsolidasian Basis of
» Basis of preparation of the consolidated financial statements continued
» Perubahan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi b. Changes Principles of consolidation
» Principles of consolidation continued
» Transaction with related parties continued
» Foreign currency transactions and balances
» Aset dan liabilitas keuangan Financial assets and liabilities
» Financial assets and liabilities continued
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN
» Aset dan liabilitas keuangan lanjutan Aset keuangan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses Penyertaan saham Investments in shares of stock
» Penyertaan saham lanjutan IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Investments in shares of stock continued
» Fixed assets IKHTISAR KEBIJAKAN
» Aset real estat SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Real estate assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya penerbitan emisi efek ekuitas
» Stock issuance costs. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue and expense recognition
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan Income tax
» IKHTISAR KEBIJAKAN Krakatau Steel 30 September 2012 release
» Income tax continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi segmen IKHTISAR KEBIJAKAN
» Segment information IKHTISAR KEBIJAKAN
» Selisih perubahan IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Changes in equity of subsidiariesassociates
» Adoption of other revised accounting
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan Estimasi dan Asumsi
» SOURCE OF Krakatau Steel 30 September 2012 release
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK Krakatau Steel 30 September 2012 release
» SHORT-TERM INVESTMENTS Krakatau Steel 30 September 2012 release
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan Krakatau Steel 30 September 2012 release
» TRADE RECEIVABLES continued Krakatau Steel 30 September 2012 release
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN Lanjutan Krakatau Steel 30 September 2012 release
» OTHER RECEIVABLES Continued Krakatau Steel 30 September 2012 release
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES continued
» PERSEDIAAN INVENTORIES Krakatau Steel 30 September 2012 release
» PERSEDIAAN lanjutan Krakatau Steel 30 September 2012 release
» INVENTORIES continued Krakatau Steel 30 September 2012 release
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN
» PENYERTAAN SAHAM lanjutan Krakatau Steel 30 September 2012 release
» INVESTMENTS IN Krakatau Steel 30 September 2012 release
» ASET TETAP Akun ini terdiri dari:
» FIXED ASSETS This account consists of:
» ASET TETAP Lanjutan FIXED ASSETS Continued
» ASET TETAP lanjutan Krakatau Steel 30 September 2012 release
» FIXED ASSETS continued Krakatau Steel 30 September 2012 release
» PIUTANG JANGKA PANJANG Akun ini terdiri dari:
» LONG-TERM RECEIVABLES This account consists of:
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Entitas Anak - PT KWT SHORT-TERM BANK LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan Entitas Anak - PT KWT lanjutan
» SHORT-TERM BANK LOANS continued The Subsidiary - PT KWT continued
» HUTANG USAHA Lanjutan Krakatau Steel 30 September 2012 release
» TRADE PAYABLES Continued Krakatau Steel 30 September 2012 release
» INSTRUMEN KEUANGAN DERIVATIF Lanjutan
» DERIVATIVE FINANCIAL INSTRUMENTS Continued
» INSTRUMEN KEUANGAN Krakatau Steel 30 September 2012 release
» INSTRUMEN KEUANGAN DERIVATIF lanjutan Perusahaan lanjutan
» INSTRUMEN KEUANGAN DERIVATIF lanjutan Perusahaan lanjutan DERIVATIVE FINANCIAL
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS continued
» INSTRUMEN KEUANGAN DERIVATIVE FINANCIAL INSTRUMENTS continued
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Pajak kini TAXATION continued
» PERPAJAKAN lanjutan PERPAJAKAN lanjutan e. Pajak kini lanjutan
» Pajak tangguhan Deferred tax
» PERPAJAKAN lanjutan f. Pajak tangguhan lanjutan
» TAXATION continued f. Deferred tax continued
» Pajak tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax continued PERPAJAKAN lanjutan TAXATION continued
» Surat Ketetapan Pajak Perusahaan
» Tax Assessment Letters The Company
» BIAYA YANG MASIH HARUS DIBAYAR Akun ini terdiri dari:
» ACCRUED EXPENSES This account consists of:
» UANG MUKA PENJUALAN DAN LAINNYA Akun ini terdiri dari:
» SALES AND OTHER ADVANCES This account consists of:
» PINJAMAN JANGKA PANJANG Akun ini terdiri dari:
» LONG-TERM LOANS This account consists of:
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Perusahaan lanjutan
» LONG-TERM LOANS continued The Company continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT MJIS LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KDL LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KHIP
» LONG-TERM LOANS continued The Subsidiary - PT KHIP
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KWT lanjutan
» LONG-TERM LOANS continued The Subsidiary - PT KBS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KIEC lanjutan
» LONG-TERM LOANS continued The Subsidiary - PT KIEC continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» LIABILITAS JANGKA PANJANG lanjutan
» LONG-TERM LIABILITIES continued Krakatau Steel 30 September 2012 release
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» MODAL SAHAM lanjutan Krakatau Steel 30 September 2012 release
» SHARE CAPITAL continued Krakatau Steel 30 September 2012 release
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY OF A
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENDAPATAN NETO NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» Total BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» LABA PER SAHAM EARNINGS PER SHARE INSTRUMEN KEUANGAN
» FINANCIAL INSTRUMENTS Krakatau Steel 30 September 2012 release
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko mata uang KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko kredit KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Credit risk Risiko likuiditas
» Liquidity risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT AGREEMENT
» KOMITMEN DAN SIGNIFICANT AGREEMENT
» KOMITMEN DAN Krakatau Steel 30 September 2012 release
» SIGNIFICANT AGREEMENT Krakatau Steel 30 September 2012 release
» SIGNIFICANT AGREEMENT KONTINJENSI CONTINGENCIES
» KONTINJENSI Lanjutan CONTINGENCIES continued
» KONTINJENSI Lanjutan Krakatau Steel 30 September 2012 release
» CONTINGENCIES continued Krakatau Steel 30 September 2012 release
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS Krakatau Steel 30 September 2012 release
» INFORMASI SEGMEN SEGMENT INFORMATION
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