Basis of Preparation of Consolidated Financial Statements
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip-prinsip Konsolidasi b. Principles of Consolidation Entitas anak adalah seluruh entitas termasuk entitas yang terstruktur dimana Perusahaan memiliki kontrol. Grup memiliki kontrol atas entitas anak apabila Grup memiliki dampak dari, atau memiliki hak atas, penerimaan variabel dari hubungannya dengan entitas anak dan memiliki kemampuan untuk mempengaruhi penerimaan tersebut melalui kuasa atas entitas anak. Entitas anak secara utuh dikonsolidasikan dari tanggal dimana kontrol dialihkan ke Grup. Entitas anak tidak lagi dikonsolidasikan dari tanggal ketika kontrol tidak lagi dimiliki. 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. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Seluruh saldo akun dan transaksi yang signifikan antara Perusahaan dengan Entitas Anak telah dieliminasi. All significant intercompany accounts and transactions between the Company and Subsidiaries have been eliminated. Jika kehilangan pengendalian atas suatu entitas anak, maka Grup: In case of loss of control over a subsidiary, the Group: menghentikan pengakuan aset termasuk setiap goodwill dan liabilitas entitas anak; derecognizes the assets including goodwill and liabilities of the subsidiary; menghentikan pengakuan jumlah tercatat setiap KNP; derecognizes the carrying amount of any NCI; menghentikan pengakuan akumulasi selisih penjabaran, yang dicatat di ekuitas, jika ada; derecognizes the cummulative translation differences, recorded in equity, if any; mengakui nilai wajar pembayaran yang diterima; recognizes the fair value of the consideration received; mengakui setiap sisa investasi pada nilai wajarnya; recognizes the fair value of any investment retained; mengakui setiap perbedaan yang dihasilkan sebagai keuntungan atau kerugian dalam laporan laba rugi; dan recognizes any surplus or deficit in profit or loss; and mereklasifikasi bagian induk atas komponen yang sebelumnya diakui sebagai pendapatan komprehensif ke laporan laba rugi komprehensif konsolidasian, atau mengalihkan secara langsung ke saldo laba. reclassifies the parent’s share of components previously recognized in other comprehensive income to consolidated profit or loss or retained earnings, as appropriate. KNP mencerminkan bagian atas laba atau rugi dan aset neto dari Entitas-entitas Anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung oleh Perusahaan, yang masing-masing disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan dalam ekuitas pada laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk. NCI represents the portion of the profit or loss and net assets of the Subsidiaries not attributable, directly or indirectly, to the Company, which are presented in the consolidated statements of profit or loss and other comprehensive income and under the equity section of the consolidated statements of financial position, respectively, separately from the corresponding portion attributable to the owners of the parent entity. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2016 dan 2015, Tahun yang berakhir pada Tanggal 31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Nine Month Periods Ended September 30, 2016 and 2015, Years Ended December 31, 2015 Expressed in US Dollar, unless Otherwise Stated 182. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» SOCI Financial Statements per 30 Sept 2016 1477897310
» Pendirian Perusahaan dan Informasi Umum
» Pendirian Perusahaan dan Informasi Umum lanjutan
» The Company’s Establishment and General
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Akuntansi Kombinasi Kombinasi Bisnis Business Combination
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Kas dan Setara Kas dan Kas yang Dibatasi
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Beban Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued Aset Takberwujud Intangible Asset
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset continued Sewa Leases
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Biaya Emisi Saham Share Issuance Costs
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOCI Financial Statements per 30 Sept 2016 1477897310
» SOURCE OF ESTIMATION UNCERTAINTY
» SOURCE OF SOCI Financial Statements per 30 Sept 2016 1477897310
» PENDIRIAN DAN AKUISISI ENTITAS ANAK ESTABLISHMENTS AND ACQUISITIONS OF
» PENDIRIAN DAN AKUISISI ENTITAS ANAK lanjutan
» ESTABLISHMENTS AND ACQUISITIONS OF SUBSIDIARIES continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES SOCI Financial Statements per 30 Sept 2016 1477897310
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD 11. INTANGIBLE ASSET
» ASET TIDAK LANCAR LAINNYA 12. OTHER NON-CURRENT ASSETS
» PINJAMAN BANK JANGKA PENDEK 13. SHORT-TERM BANK LOANS
» PT Bank Artha Graha Internasional Tbk BAG PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Central Asia Tbk BCA lanjutan PT PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Jasa Jakarta BJJ lanjutan PT Bank Jasa Jakarta BJJ continued
» PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» UTANG USAHA lanjutan TRADE PAYABLES continued UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION SOCI Financial Statements per 30 Sept 2016 1477897310
» PERPAJAKAN lanjutan TAXATION continued
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI Lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND SOCI Financial Statements per 30 Sept 2016 1477897310
» PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri PT Bank OCBC NISP Tbk OCBC dan
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank OCBC NISP Tbk OCBC dan
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Internasional Indonesia Tbk BII PT Bank Internasional Indonesia Tbk BII
» CIMB Bank Berhard CIMB Bank Berhard PT Armada Bumi Pratiwi Lines ABPL
» Pinjaman Sindikasi Standard Chartered Bank PT. Bank Mandiri Persero Tbk
» Syndicated Loan Standard Chartered Bank PT. Bank Mandiri Persero Tbk
» CIMB Bank Berhard lanjutan CIMB Bank Berhard
» PINJAMAN BANK JANGKA PANJANG lanjutan h. Pinjaman Sindikasi Standart Chartered
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR lanjutan
» SHARE CAPITAL AND ADDITIONAL PAID- IN CAPITAL continued
» PROGRAM PENJATAHAN SAHAM KARYAWAN EMPLOYEE STOCK ALLOCATION PROGRAM
» LABA PER SAHAM EARNINGS PER SHARE
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN FINANCE COSTS MANAJEMEN RISIKO
» Risiko likuiditas Liquidity risk
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» NILAI WAJAR SOCI Financial Statements per 30 Sept 2016 1477897310
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued SEGMEN OPERASI OPERATING SEGMENT
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
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