Investasi pada Entitas Asosiasi
4.8. Instrumen Keuangan lanjutan
4.8. Financial Instruments continued
4.8.1 Aset Keuangan lanjutan 4.8.1 Financial Assets continued 1 1 Loans and Receivables continued • Piutang Lain-lain lanjutan • Other Receivables continued 2 2 Held-to-maturity investments HTM Keuntungan dan kerugian diakui dalam laporan laba rugi pada saat investasi tersebut dihentikan pengakuannya atau mengalami penurunan nilai, serta melalui proses amortisasi. Gains and losses are recognized in the income statement when the investments are derecognized or impaired, as well as through the amortization process. Pinjaman yang Diberikan dan Piutang lanjutan Cadangan penurunan nilai yaitu cadangan kerugian penurunan piutang tak tertagih yang sudah 100 dari jumlah piutang, tetap disajikan sebagai bagian piutang. Impairment reserves ie reserves for doubtful accounts decreased to have 100 of total receivables, continue to be presented as part of receivables. Investasi dimiliki hingga jatuh tempo Aset keuangan non derivatif dengan pembayaran tetap atau telah ditentukan dan jatuh temponya telah ditetapkan diklasifikasikan sebagai HTM ketika Perseroan memiliki intensi positif dan kemampuan untuk memiliki aset keuangan tersebut hingga jatuh tempo. Setelah pengukuran awal, investasi HTM diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Metode ini menggunakan suku bunga efektif yang secara tepat mendiskontokan estimasi penerimaan kas di masa datang selama perkiraan umur dari aset keuangan ke nilai tercatat bersih dari aset keuangan. Non-derivative financial assets with fixed or predetermined payment and maturity are classified as HTM has been established when the Company has the positive intention and ability to hold these financial assets to maturity. After initial measurement, HTM investments are measured at amortized cost using the effective interest rate method. This method uses the effective interest rates appropriately discounting the estimated future cash receipts over the expected life of the financial assets to the net carrying value of financial assets. Piutang yang telah dihapusbukukan, dicatat secara ekstra-komtabel dan tidak menghilangkan kewajiban penagihan. Apabila ternyata piutang tersebut dapat dibayardilunasi oleh debitur, dicatat dan diklasifikasikan dalam akun “pendapatan Lain-lain”. Receivables previously written off, are recorded by extracomptable and does not eliminate liability for collection. If it turns out the receivables are paid by the debtor, are recorded and classified as other income. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued Pengukuran Setelah Pengakuan Awal lanjutan Measurement After Initial Recognition continued 51Parts
» Laporan Tahunan 2015 Pelindo IV
» customer focus Laporan Tahunan 2015 Pelindo IV
» excellent operation Laporan Tahunan 2015 Pelindo IV
» organization fit Laporan Tahunan 2015 Pelindo IV
» Leadership and human resource development
» asset optimalization and development
» business and Logistic development
» Proitability Growth Laporan Tahunan 2015 Pelindo IV
» memenuhi ekspektasi Pelanggan eksternal dan Internal
» optimalisasi dan Pengembangan aset
» Pengembangan bisnis dan Logistik
» aspek Keuangan Laporan Tahunan 2015 Pelindo IV
» Tingkat Kesehatan Laporan Tahunan 2015 Pelindo IV
» Proyeksi Traik Laporan Tahunan 2015 Pelindo IV
» Proyeksi Pendapatan Usaha Laporan Tahunan 2015 Pelindo IV
» Proyeksi Beban Usaha Laporan Tahunan 2015 Pelindo IV
» Proyeksi Laba Usaha Laporan Tahunan 2015 Pelindo IV
» dividen Laporan Tahunan 2015 Pelindo IV
» Pajak Laporan Tahunan 2015 Pelindo IV
» Penerimaan negara bukan Pajak PnbP
» The Companys Establishment GENERAL
» Objectives continued GENERAL continued
» Tempat dan Kedudukan GENERAL continued
» Place and Domicile GENERAL continued
» Modal Dasar Perseroan GENERAL continued
» Authorized Capital of the Company
» Modal Dasar Perseroan lanjutan
» Authorized Capital of the Company continued
» Authorized Capital of the Company continued Organisasi
» Organisasi lanjutan GENERAL continued
» Dewan Komisaris lanjutan GENERAL continued
» Direksi lanjutan GENERAL continued
» Komite Audit lanjutan GENERAL continued
» Komite Resiko GENERAL continued
» Owned Business Unit GENERAL continued
» UMUM lanjutan GENERAL continued
» UMUM lanjutan Laporan Tahunan 2015 Pelindo IV
» Pengelolaan Risiko Usaha GENERAL continued
» Business Risk Management GENERAL continued
» Pengelolaan Risiko Usaha lanjutan
» Business Risk Management continued
» Entitas Anak GENERAL continued
» Entitas Anak lanjutan GENERAL continued
» Entitas Asosiasi GENERAL continued
» KETENTUAN KEPELABUHANAN Laporan Tahunan 2015 Pelindo IV
» SEAPORT REGULATION Laporan Tahunan 2015 Pelindo IV
» ADOPTION OF NEW AND REVISED STATEMENTS OF
» Financial Financial Laporan Tahunan 2015 Pelindo IV
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Laporan Tahunan 2015 Pelindo IV
» a Pernyataan Kepatuhan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Mata Uang Fungsional dan Penyajian
» Functional Currency and Reporting
» 3. Laporan Tahunan 2015 Pelindo IV
» 5. Laporan Tahunan 2015 Pelindo IV
» Investasi pada Entitas Asosiasi
» Investment in an Associated Company
» Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan 8.
» Aset Keuangan Financial Assets
» Aset Keuangan lanjutan Financial Assets continued
» Liabilitas Keuangan Financial Liability
» Liabilitas Keuangan lanjutan Financial Liability continued
» Saling-Hapus dari Instrumen Keuangan Offsetting of Financial Instruments
» Penentuan Nilai Wajar Determination of Fair Value
» Amortized Cost of Financial Instruments
» Penurunan Nilai dari Aset Keuangan Impairment of Financial Assets
» Impairment of Financial Assets continued
» Klasifikasi atas Instrumen Keuangan Classes of Financial Instruments
» Penurunan Nilai Aset Non-keuangan
» Penurunan Nilai Aset Non-keuangan lanjutan
» Pengakuan Pendapatan dan Beban
» Pensiun Pension Imbalan Kerja lanjutan
» Pension continued Program Pensiun Manfaat Pasti lanjutan
» Pension continued Imbalan Kerja lanjutan
» Program Manfaat Karyawan Lainnya Other Employee Benefit Program
» Kesejahteraan Karyawan Employee Welfare
» Employee Welfare continued Tantiem
» Laba Rugi Bersih Per Saham Dasar
» Kejadian Setelah Periode Pelaporan
» Provisi Kerugian Penurunan Nilai Aset Keuangan
» Provision for Impairment Value of Financial
» Nilai Wajar Aset Keuangan dan Liabilitas Keuangan
» Fair Value of Financial Assets and Financial Liabilitas
» Penurunan Nilai Aset Tak Berwujud
» Impairment of Intangible Assets
» Pendapatan Negara Bukan Pajak PNBP
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan Pseudo RC Credit Bank BRI - Capital Expenditure 2013
» EMPLOYEE BENEFITS LIABILITIES continued
» 26 Laporan Tahunan 2015 Pelindo IV
» 26 26 Laporan Tahunan 2015 Pelindo IV
» BANTUAN PEMERINTAH YANG BELUM DITENTUKAN STATUSNYA BPYBDS lanjutan
» THE Laporan Tahunan 2015 Pelindo IV
» 2015 Laporan Tahunan 2015 Pelindo IV
» RETAINED EARNINGS continued Laporan Tahunan 2015 Pelindo IV
» Beban Pegawai: RETAINED EARNINGS continued
» Employee Expenses: RETAINED EARNINGS continued
» Beban Bahan: RETAINED EARNINGS continued
» Material Expenses: RETAINED EARNINGS continued
» Beban Umum: RETAINED EARNINGS continued
» General Expenses: RETAINED EARNINGS continued
» Beban Sewa: RETAINED EARNINGS continued
» Rental Expenses: RETAINED EARNINGS continued
» Beban Pemeliharaan: RETAINED EARNINGS continued
» Maintenance Expenses: RETAINED EARNINGS continued
» Penyusutan dan Amortisasi: RETAINED EARNINGS continued
» Depreciation and Amortization: RETAINED EARNINGS continued
» Beban Administrasi Kantor: RETAINED EARNINGS continued
» Office Administrasi Expenses: RETAINED EARNINGS continued
» Beban Asuransi: RETAINED EARNINGS continued
» Insurance Expenses; RETAINED EARNINGS continued
» Pendapatan Lain-lain : RETAINED EARNINGS continued
» Other Income : RETAINED EARNINGS continued
» Beban Lain-lain : OTHER INCOME EXPENSE
» Other Expenses : OTHER INCOME EXPENSE
» BALANCES OF RELATED PARTY TRANSACTIONS
» OTHER INCOME EXPENSE continued
» SALDO Laporan Tahunan 2015 Pelindo IV
» ASSETS AND LIABILITIES IN FOREIGN CURRENCY
» SALDO TRANSAKSI DENGAN PIHAK BERELASI
» BALANCES OF Laporan Tahunan 2015 Pelindo IV
» SEGMENT INFORMATION Laporan Tahunan 2015 Pelindo IV
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» Nilai Wajar Instrumen Keuangan
» Fair Value of Financial Instruments
» Nilai Wajar Instrumen Keuangan lanjutan
» Fair Value of Financial Instruments continued
» INSTRUMEN KEUANGAN Laporan Tahunan 2015 Pelindo IV
» Perolehan Aset Tetap FINANCIAL INSTRUMENTS: FINANCIAL INFORMATION RISK continued
» Bank Payable FINANCIAL INSTRUMENTS: FINANCIAL INFORMATION RISK continued
» Devidends FINANCIAL INSTRUMENTS: FINANCIAL INFORMATION RISK continued
» ACHIEVEMENT OF CORPORATE PERFORMANCE 40.
» 40. Laporan Tahunan 2015 Pelindo IV
» CAPAIAN KINERJA PERUSAHAAN lanjutan
» CAPAIAN KINERJA PERUSAHAAN lanjutan ACHIEVEMENT
» COMMITMENTS AND CONTINGENCIES continued COMMITMENTS AND CONTINGENCIES continued
» COMMITMENTS AND CONTINGENCIES continued
» SUBSEQUENT EVENTS STATEMENTS OF FINANCIAL
» OTHER INFORMATION Laporan Tahunan 2015 Pelindo IV
» OTHER INFORMATION continued Laporan Tahunan 2015 Pelindo IV
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