Kombinasi bisnis entitas sepengendali Business combination of entities under
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
n. Transaksi dan saldo dalam mata uang asing n. Foreign currency transactions and balances Transaksi dalam mata uang asing dicatat dalam mata uang rupiah berdasarkan kurs tengah yang berlaku pada saat transaksi dilakukan. Pada akhir periode laporan, aset dan liabilitas moneter dalam mata uang asing dijabarkan sesuai dengan rata-rata kurs jual dan beli yang diterbitkan oleh Bank Indonesia pada tanggal transaksi perbankan terakhir untuk tahun yang bersangkutan. Transactions involving foreign currencies are recorded in rupiah at the middle rates of exchange prevailing at the time the transactions are made. At the end of the reporting period, monetary assets and liabilities denominated in foreign currencies are adjusted to reflect the average of the selling and buying rates of exchange prevailing at the last banking transaction day of the year, as published by Bank Indonesia. 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 1 Euro Eropa 14.228 14.162 1 European euro 1 Dolar Amerika Serikat 13.321 13.436 1 United States dollar 1 Dolar Singapura 9.532 9.299 1 Singapore dollar 1 Yuan Tiongkok 1.931 1.937 1 Chinese yuan 1 Yen Jepang 119 115 1 Japan yen Transaksi dalam mata uang asing lainnya tidak signifikan. Transactions in other foreign currencies are insignificant. o. Perpajakan o. Taxation Pajak penghasilan non-final Non-final income tax Pajak kini Current tax Aset dan liabilitas pajak kini untuk tahun berjalan dan tahun sebelumnya diukur pada jumlah yang diharapkan dapat direstitusi dari atau dibayarkan kepada otoritas perpajakan. Tarif pajak dan peraturan pajak yang digunakan untuk menghitung jumlah tersebut adalah yang berlaku atau secara substantif telah berlaku pada tanggal pelaporan. Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the reporting date. Beban pajak kini ditentukan berdasarkan laba kena pajak tahun berjalan yang dihitung berdasarkan tarif pajak yang berlaku. Current tax expense is determined based on the taxable profit for the year computed using the prevailing tax rates. Laba atau rugi kurs yang timbul dikreditkan atau dibebankan pada operasi tahun berjalan. The resulting gains or losses are credited or charged to operations of the current year. Kurs yang digunakan adalah sebagai berikut: The rates of exchange used were as follows:Parts
» PT. Pelayaran Tempuran Emas Tbk
» Pendirian Perusahaan Company UMUM GENERAL
» Pendirian Perusahaan lanjutan Company
» Penawaran Umum Efek Ekuitas Perusahaan Public offerings of the Companys equity
» Dewan Komisaris dan Direksi, Komite Audit serta Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Entitas Anak Subsidiaries UMUM lanjutan GENERAL continued
» Basis of preparation of the consolidated financial statements
» Dasar penyajian Prinsip-prinsip konsolidasian Principles of consolidation
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Kas dan setara kas Cash and cash equivalents
» Transaksi dengan pihak-pihak berelasi Transactions with related parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan Fixed assets continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi bisnis entitas sepengendali Business combination of entities under
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja Employee benefits
» Transaksi dan saldo dalam mata uang asing Foreign Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan Aset keuangan lanjutan Financial assets continued
» Instrumen keuangan lanjutan Financial instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan Liabilitas keuangan Financial liabilities
» Saling hapus dari instrumen keuangan Offsetting of financial instruments
» Nilai wajar instrumen keuangan Fair value of financial instruments
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Utang transaksi syariah - Murabahah Obligation under syariah transaction -
» Earnings per share Nilai wajar
» Pelaporan segmen Segment reporting
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Pertimbangan Judgments MANAGEMENT’S USE OF JUDGM
» Judgments continued MANAGEMENT’S USE OF JUDGMENTS,
» Estimates and assumptions MANAGEMENT’S USE OF JUDGMENTS,
» Estimates and assumptions continued
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN lanjutan
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN PT. Pelayaran Tempuran Emas Tbk
» OTHER RECEIVABLES PT. Pelayaran Tempuran Emas Tbk
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES PT. Pelayaran Tempuran Emas Tbk
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DIMUKA PREPAID EXPENSES
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» UTANG BANK JANGKA PENDEK lanjutan
» SHORT-TERM BANK LOANS continued
» UTANG LAIN-LAIN OTHER PAYABLES
» BEBAN AKRUAL ACCRUED EXPENSES
» TRANSAKSI DERIVATIF DERIVATIVE TRANSACTIONS
» TRANSAKSI DERIVATIF lanjutan DERIVATIVE TRANSACTIONS continued
» PERPAJAKAN TAXATION PT. Pelayaran Tempuran Emas Tbk
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» PINJAMAN JANGKA PANJANG lanjutan
» LONG-TERM DEBTS continued PT. Pelayaran Tempuran Emas Tbk
» UTANG SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
» UTANG TRANSAKSI SYARIAH OBLIGATION
» UTANG TRANSAKSI SYARIAH lanjutan OBLIGATION
» LIABILITAS IMBALAN PT. Pelayaran Tempuran Emas Tbk
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» RUGI KOMPREHENSIF LAIN OTHER COMPREHENSIVE LOSS
» SALDO LABA PT. Pelayaran Tempuran Emas Tbk
» HAK KEPENTINGAN NONPENGENDALI ATAS ASET NETO ENTITAS ANAK
» NON-CONTROLLING INTERESTSIN PT. Pelayaran Tempuran Emas Tbk
» LABA PER SAHAM EARNINGS PER SHARE
» PENDAPATAN JASA SERVICE REVENUES
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BEBAN KEUANGAN FINANCE COSTS
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND PT. Pelayaran Tempuran Emas Tbk
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN DAN IKATAN PENTING SIGNIFICANT
» PERJANJIAN DAN IKATAN PENTING lanjutan SIGNIFICANT
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSET AND PT. Pelayaran Tempuran Emas Tbk
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