FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
34. RECLASSIFICATION OF
FINANCIAL STATEMENTS continued Grup telah mereklasifikasi akun-akun pada laporan laba rugi dan pendapatan komprehensif lain konsolidasian untuk tahun yang berakhir 31 Desember 2015 sebagai berikut: The Group has reclassified the following accounts on the consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2015 as follows: 31 DesemberDecember 2015 Sebelum Setelah reklasifikasi reklasifikasi Before Reklasifikasi After reclassification Reclassification reclassification LABA RUGI DAN PROFIT OR LOSS AND PENDAPATAN OTHER COMPREHENSIVE KOMPREHENSIF LAIN INCOME Beban pokok pendapatan 11,051,808 873,183 6 11,924,991 Cost of revenue Beban penjualan 1,342,945 873,183 6 469,762 Selling expenses 1 Reklasifikasi utang PPN ke piutang subsidi kepada Pemerintah Indonesia sebesar Rp213.353. 2 Reklasifikasi utang PPN ke piutang subsidi yang belum ditagih sebesar Rp3.779. 3 Reklasifikasi beban transportasi dibayar dimuka terkait pengiriman persediaan barang jadi dari pabrik ke gudang persediaan barang jadi ke akun persediaan sebesar Rp191.469. 4 Reklasifikasi biaya perbaikan tahunan dan katalis yang sebelumnya dicatat di aset tidak lancar lainnya ke aset tetap, masing masing sebesar Rp49.233 dan Rp69.989, dan reklasifikasi biaya pengadaan aset tidak berwujud dari aset tetap ke aset tidak lancar lainnya sebesar Rp26.702. 5 Reklasifikasi aset tetap dalam pelaksanaan ke persediaan real estate dan properti investasi sebesar, masing masing Rp12.917 dan Rp30.108. 6 Reklasifikasi beban distribusi persediaan pupuk dari pabrik ke gudang persediaan barang jadi ke beban pokok pendapatan sebesar Rp873.183. 1 Reclassification of VAT tax payable to subsidy receivables from the Government of Indonesia amounted to Rp213,353. 2 Reclassification from VAT tax payable to unbilled subsidy receivables amounted to Rp3,799. 3 Reclassification of prepaid distribution expenses related to distribution of finished goods from factory to warehouse to inventories account amounted to Rp191,469. 4 Reclassification of annual turnaround maintenance and catalyst, previously recorded as other non-current assets to property, plant and equipment amounted to Rp49,233 and Rp69,989, respectively, and reclassification of intangible assets cost from property, plant and equipment to other non-current assets amounted to Rp26,702. 5 Reclassification of construction in progress to inventory real estate and investment property amounted to Rp12,917 and Rp30,108, respectively. 6 Reclassification of fertiliser distribution expenses from factory to warehouses to cost of revenue amounted to Rp873,183. Grup tidak menyajikan informasi tambahan yaitu laporan posisi keuangan konsolidasian awal tahun dari periode komparatif yang disajikan karena reklasifikasi diatas tidak memiliki dampak material terhadap total aset dan total liabilitas. The Group does not present the additional consolidated statement of financial position at the beginning of the earliest comparative period because the reclassification do not have any material impact to total asset and liabilities.Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Establishment and general information
» Establishment and GENERAL INFORMATION continued a. Pendirian dan informasi umum lanjutan
» Struktur entitas anak Structure of subsidiaries
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Perubahan pada SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes to the Statements of Financial Accounting Standards “SFAS” and
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepayments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment properties SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pajak penghasilan kini dan tangguhan Current and deferred income tax
» Penghasilan kini dan tangguhan lanjutan
» Modal saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share capital SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Kewajiban imbalan pasca kerja Post-employment benefits obligation
» Kewajiban imbalan pasca kerja lanjutan Post-employment
» Nilai Wajar Aset Tetap yang menggunakan model revaluasi
» Fair Value of Property, Plant and Equipment that use revaluation model
» CASH AND CASH EQUIVALENTS 2016
» PIUTANG USAHA TRADE RECEIVABLES
» TRADE RECEIVABLES continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» Piutang subsidi Subsidy receivable
» Piutang subsidi lanjutan Subsidy receivable continued
» Piutang subsidi yang belum ditagih
» INVENTORIES 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA ADVANCES AND PREPAYMENTS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» PROPERTY, PLANT AND EQUIPMENT continued
» SHORT-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» LONG-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PROVISION FOR EMPLOYEE BENEFITS a. Program imbalan pasca kerja dan imbalan
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Other long-term employee benefits
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» UTANG LAIN-LAIN OTHER PAYABLES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTION OF INCOME
» EKUITAS LAINNYA OTHER EQUITY
» OTHER EQUITY continued KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» COST OF REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Prepaid taxes 2016 TAXATION a. Pajak dibayar dimuka
» Taxes payable continued 2016 TAXATION continued b. Utang pajak lanjutan
» Beban pajak penghasilan Income tax expenses
» Income tax expenses continued
» Income tax expense continued 2016
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Surat Ketetapan Pajak Tax Assessment Letters
» Tax Assessment Letters continued
» Surat Tagihan Pajak f. Tax Collection Letter
» Sifat hubungan Nature of relationships
» Nature of relationships continued
» Rincian transaksi Transaction details
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Transaction details continued RELATED PARTIES INFORMATION continued
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Commitments i. Penugasan dari Pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
» NON-CASH TRANSACTIONS REKLASIFIKASIAN LAPORAN KEUANGAN RECLASSIFICATION
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