1. Consolidation ADARO ENERGY Tbk 2015
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued e. Kas dan setara kas e. Cash and cash equivalents Kas dan setara kas termasuk kas, kas di bank, dan deposito berjangka yang jatuh tempo dalam jangka waktu tiga bulan atau kurang pada saat penempatan yang tidak digunakan sebagai jaminan atau tidak dibatasi penggunaannya. Cash and cash equivalents consist of cash on hand, cash in banks and time deposits with maturity periods of three months or less at the time of placement that are not used as collateral or are not restricted. Laporan arus kas konsolidasian disusun menggunakan metode langsung dengan mengklasifikasikan arus kas berdasarkan aktivitas operasi, investasi, dan pendanaan. The consolidated statements of cash flows have been prepared using the direct method by classifying the cash flows on the basis of operating, investing and financing activities.f. Piutang
f. Receivables
Piutang usaha adalah jumlah terutang dari pelanggan atas penjualan batubara dan listrik atau jasa yang diberikan dalam kegiatan usaha biasa. Piutang non-usaha merupakan jumlah terutang yang timbul dari transaksi di luar kegiatan usaha biasa. Jika piutang diperkirakan tertagih dalam satu tahun atau kurang, piutang tersebut diklasifikasikan sebagai aset lancar. Jika tidak, piutang tersebut disajikan sebagai aset tidak lancar. Trade receivables are amounts due from customers for coal and electricity sold or services performed in the ordinary course of business. Non-trade receivables are amounts arising from transactions outside of the ordinary course of business. If the collection of the receivables is expected in one year or less, they are classified as current assets. If not, they are presented as non-current assets. Piutang pada awalnya diakui sebesar nilai wajar dan kemudian diukur sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif, jika efek pendiskontoan signifikan, dikurangi dengan provisi atas penurunan nilai. Receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, if the impact of discounting is significant, less provision for impairment. Piutang non-usaha dari pihak berelasi pada awalnya disajikan sebagai aset tidak lancar kecuali jika ada alasan tertentu untuk disajikan sebagai aset lancar pada laporan posisi keuangan konsolidasian. Non-trade receivables from related parties are initially presented as non-current assets unless there are specific reasons for them to be presented as current assets in the consolidated statement of financial position.g. Persediaan
g. Inventories
Persediaan batubara dinilai berdasarkan nilai terendah antara harga perolehan atau nilai realisasi neto. Harga perolehan ditentukan dengan metode rata-rata tertimbang yang mencakup biaya penambangan, biaya tenaga kerja langsung, biaya langsung lainnya, dan alokasi bagian biaya tidak langsung variabel dan tetap yang berkaitan dengan kegiatan penambangan. Biaya tersebut tidak termasuk biaya pinjaman. Nilai realisasi neto adalah estimasi harga jual dalam kegiatan usaha biasa dikurangi estimasi biaya penyelesaian dan estimasi biaya yang diperlukan untuk membuat penjualan. Coal inventories are stated at the lower of cost or net realisable value. Cost is determined based on the weighted average method which includes mining costs, direct labor costs, other direct costs and an appropriate portion of fixed and variable overheads related to mining operations. It excludes borrowing costs. The net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. AdAro EnErgy AnnuAl rEPort 2015 | CreatInG Value, DrIVInG GroWtH, BuIlDInG InDoneSIa 236Parts
» 5.71 -8 ADARO ENERGY Tbk 2015
» 19.9 - ADARO ENERGY Tbk 2015
» Interest-bearing debt Utang berbunga
» Pendirian ADARO ENERGY Tbk 2015
» Establishment of the Company and other
» Struktur grup ADARO ENERGY Tbk 2015
» Group structure ADARO ENERGY Tbk 2015
» Struktur grup lanjutan ADARO ENERGY Tbk 2015
» Group structure continued ADARO ENERGY Tbk 2015
» Perjanjian ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama ADARO ENERGY Tbk 2015
» Cooperation Agreement ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama lanjutan ADARO ENERGY Tbk 2015
» Cooperation Agreement continued ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan ADARO ENERGY Tbk 2015
» Mining Business Permits ADARO ENERGY Tbk 2015
» Basis of preparation of the consolidated Perubahan
» Changes to the statements of financial
» 1. Consolidation ADARO ENERGY Tbk 2015
» 2. Akuisisi 2. Acquisition ADARO ENERGY Tbk 2015
» 2. Acquisition continued ADARO ENERGY Tbk 2015
» Prinsip-prinsip konsolidasi lanjutan ADARO ENERGY Tbk 2015
» Principles of consolidation continued
» Foreign currency translation ADARO ENERGY Tbk 2015
» Mata uang fungsional dan penyajian
» Functional and presentation currency
» Piutang ADARO ENERGY Tbk 2015
» Receivables ADARO ENERGY Tbk 2015
» Persediaan ADARO ENERGY Tbk 2015
» Inventories ADARO ENERGY Tbk 2015
» Aset keuangan ADARO ENERGY Tbk 2015
» Financial assets ADARO ENERGY Tbk 2015
» Klasifikasi, ADARO ENERGY Tbk 2015
» Classification, ADARO ENERGY Tbk 2015
» Derivative ADARO ENERGY Tbk 2015
» Goodwill ADARO ENERGY Tbk 2015
» Penurunan nilai dari aset non-keuangan
» Impairment of non-financial assets
» Aset eksplorasi dan evaluasi lanjutan
» Exploration ADARO ENERGY Tbk 2015
» Properti pertambangan ADARO ENERGY Tbk 2015
» Mining properties ADARO ENERGY Tbk 2015
» Properti pertambangan lanjutan ADARO ENERGY Tbk 2015
» Mining properties continued ADARO ENERGY Tbk 2015
» Utang usaha ADARO ENERGY Tbk 2015
» Trade payables ADARO ENERGY Tbk 2015
» Pinjaman ADARO ENERGY Tbk 2015
» Borrowings ADARO ENERGY Tbk 2015
» Imbalan kerja karyawan ADARO ENERGY Tbk 2015
» Employee benefits ADARO ENERGY Tbk 2015
» Modal saham ADARO ENERGY Tbk 2015
» Share capital ADARO ENERGY Tbk 2015
» Pembagian dividen ADARO ENERGY Tbk 2015
» Dividend distributions ADARO ENERGY Tbk 2015
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue ADARO ENERGY Tbk 2015
» Penjualan batubara ADARO ENERGY Tbk 2015
» Sales of coal ADARO ENERGY Tbk 2015
» Pendapatan sewa ADARO ENERGY Tbk 2015
» Rental income ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS1.000.000 ADARO ENERGY Tbk 2015
» US1,000,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS1.000.000 lanjutan
» US1,000,000 ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS380.000 ADARO ENERGY Tbk 2015
» US380,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS200,000 ADARO ENERGY Tbk 2015
» US200,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS200,000 lanjutan
» US200,000 Facility Agreement continued
» Perjanjian Fasilitas AS120.000 ADARO ENERGY Tbk 2015
» US120,000 Facilities Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS120.000 lanjutan
» US120,000 ADARO ENERGY Tbk 2015
» Pinjaman Sindikasi Bank ADARO ENERGY Tbk 2015
» Syndicated Bank Loan ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS160.000 ADARO ENERGY Tbk 2015
» US160,000 Facility Agreement ADARO ENERGY Tbk 2015
» Pinjaman Sindikasi ADARO ENERGY Tbk 2015
» Syndicated Loan ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS40.000 ADARO ENERGY Tbk 2015
» US40,000 Facility Agreement ADARO ENERGY Tbk 2015
» Pajak yang bisa dipulihkan kembali Recoverable taxes
» Recoverable taxes continued ADARO ENERGY Tbk 2015
» Pajak Recoverable taxes continued
» Utang pajak ADARO ENERGY Tbk 2015
» Taxes payable ADARO ENERGY Tbk 2015
» Beban pajak penghasilan ADARO ENERGY Tbk 2015
» Income tax expenses ADARO ENERGY Tbk 2015
» Beban pajak penghasilan lanjutan
» Income tax expenses continued
» Asetliabilitas pajak tangguhan ADARO ENERGY Tbk 2015
» Deferred tax assetsliabilities ADARO ENERGY Tbk 2015
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Administrasi ADARO ENERGY Tbk 2015
» Administration ADARO ENERGY Tbk 2015
» Surat ketetapan pajak ADARO ENERGY Tbk 2015
» Tax assessment letters ADARO ENERGY Tbk 2015
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» - Details of balances and transactions
» 0.55 Details of balances and transactions
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement ADARO ENERGY Tbk 2015
» Pengeluaran modal ADARO ENERGY Tbk 2015
» Capital expenditure ADARO ENERGY Tbk 2015
» Pungutan penggunaan kawasan hutan
» Tuntutan hukum ADARO ENERGY Tbk 2015
» Legal proceedings ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 182009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 182009 ADARO ENERGY Tbk 2015
» Undang-undang Pertambangan No. 42009 ADARO ENERGY Tbk 2015
» Mining Law No. 42009 ADARO ENERGY Tbk 2015
» Mining Law No. 42009 continued
» Peraturan Menteri No. 282009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 282009 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 342009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 342009 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 172010 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 172010 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 252013 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 252013 ADARO ENERGY Tbk 2015
» Contract in relation to the overburden
» Long-term ADARO ENERGY Tbk 2015
» US270,000 ADARO ENERGY Tbk 2015
» Convertible loan and shares subscription
» US30,000 ADARO ENERGY Tbk 2015
» Risiko pasar ADARO ENERGY Tbk 2015
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