Cash and cash equivalents
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued i. Instrumen keuangan derivatif dan aktivitas lindung nilaii. Derivative
financial instruments and hedging activities Instrumen keuangan derivatif pada awalnya diakui sebesar harga wajar tanggal kontrak derivatif dimulai dan selanjutnya dinilai kembali sebesar nilai wajarnya. Metode pengakuan keuntungan atau kerugian yang terjadi tergantung apakah derivatif tersebut merupakan instrumen lindung nilai dan jika demikian sifat objek yang dilindungi nilainya. Grup mengelompokkan derivatif tertentu sebagai a lindung nilai atas nilai wajar aset atau liabilitas yang diakui atau komitmen pasti yang belum diakui lindung nilai wajar; atau b lindung nilai risiko tertentu yang terkait dengan aset atau liabilitas atau transaksi yang diperkirakan kemungkinan besar terjadi lindung nilai arus kas. Derivative financial instruments are initially recognised at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at their fair values. The method of recognising the resulting gain or loss depends on whether the derivative is designated as a hedging instrument and, if so, on the nature of the item being hedged. The Group designates certain derivatives as either a hedges of the fair value of recognised assets or liabilities or a firm commitment fair value hedge; or b hedges of a particular risk associated with a recognised asset or liability or a highly probable forecast transaction cash flow hedge. Pada saat terjadinya transaksi, Grup mendokumentasi hubungan antara instrumen lindung nilai dan item yang dilindung nilai, juga tujuan manajemen risiko dan strategi yang diterapkan dalam melakukan berbagai macam transaksi lindung nilai. Grup juga mendokumentasikan penilaiannya, pada saat terjadinya dan secara berkesinambungan, apakah derivatif yang digunakan untuk transaksi lindung nilai memiliki efektivitas yang tinggi dalam rangka saling hapus perubahan nilai wajar atau arus kas item yang dilindung nilai. The Group documents at the inception of the transaction the relationship between hedging instruments and hedging items, as well as its risk management objectives and strategy for undertaking hedge transactions. The Group also documents its assessment, both at the hedge inception and on an ongoing basis, of whether the derivatives used in hedging transactions are highly effective in offsetting changes in the fair value or cash flow from hedged items. Nilai penuh derivatif lindung nilai dikelompokkan sebagai aset tidak lancar atau liabilitas jangka panjang apabila jatuh tempo item yang dilindung nilai tersebut melebihi 12 bulan dan sebagai aset lancar atau liabilitas jangka pendek apabila jatuh tempo item lindung nilai tersebut kurang dari 12 bulan dari tanggal pelaporan. The full value of a hedging derivative is classified as a non-current asset or liability when the remaining maturity of the hedged item is more than 12 months and as a current asset or liability when the remaining maturity of the hedged item is less than 12 months since the reporting date.i. Lindung nilai atas nilai wajar
i. Fair value hedge
Perubahan nilai wajar derivatif yang ditetapkan dan memenuhi kriteria sebagai lindung nilai atas nilai wajar, dicatat dalam laba rugi, bersamaan dengan perubahan yang terjadi pada nilai wajar aset atau liabilitas lindung nilai terkait dengan risiko lindung nilai. Keuntungan atau kerugian yang terkait dengan bagian efektif lindung nilai atas nilai wajar diakui dalam laba rugi, di baris yang sama dengan perubahan nilai wajar item lindung nilai. Keuntungan atau kerugian yang terkait dengan bagian yang tidak efektif diakui dalam laba rugi. Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk. The gain or loss relating to the effective portion of such a fair value hedge is recognised in profit or loss in the same line of changes as the fair value of the hedge items to which it is charged. The gain or loss relating to the ineffective portion is recognised immediately in profit or loss.Parts
» Investasi Joint Venture Perubahan regulasi Joint Venture Investment
» Regulatory changes Cadangan batubara
» Coal reserves Gangguan bisnis Kepatuhan terhadap hukum dan peraturan Business interruption
» 12.4 27.2 Pendirian AR ADARO 2016 Final
» UMUM lanjutan GENERAL continued
» Pendirian AR ADARO 2016 Final
» Establishment of the Company and other
» Struktur grup AR ADARO 2016 Final
» Struktur grup lanjutan AR ADARO 2016 Final
» Perjanjian AR ADARO 2016 Final
» Perjanjian Kerjasama AR ADARO 2016 Final
» UMUM lanjutan Cooperation Agreement
» GENERAL continued Cooperation Agreement
» Perjanjian Kerjasama lanjutan AR ADARO 2016 Final
» Cooperation Agreement continued AR ADARO 2016 Final
» Perjanjian Kerjasama Alur Barito
» UMUM lanjutan Barito Channel Cooperation Agreement
» GENERAL continued Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan AR ADARO 2016 Final
» UMUM lanjutan Mining Business Permits
» GENERAL continued Mining Business Permits
» Izin Usaha Pertambangan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan laporan keuangan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dasar penyusunan laporan keuangan Perubahan
» Prinsip-prinsip konsolidasi Principles of consolidation
» Entitas anak AR ADARO 2016 Final
» Subsidiaries AR ADARO 2016 Final
» 1. Konsolidasi 1. Consolidation AR ADARO 2016 Final
» Principles of consolidation continued i.
» Prinsip-prinsip konsolidasi lanjutan AR ADARO 2016 Final
» Principles of consolidation continued
» Foreign currency translation AR ADARO 2016 Final
» Mata uang fungsional dan penyajian
» Penjabaran mata uang asing lanjutan
» Receivables AR ADARO 2016 Final
» Persediaan AR ADARO 2016 Final
» Persediaan lanjutan AR ADARO 2016 Final
» Inventories continued AR ADARO 2016 Final
» Aset keuangan AR ADARO 2016 Final
» Financial assets AR ADARO 2016 Final
» Aset keuangan lanjutan AR ADARO 2016 Final
» Financial assets continued AR ADARO 2016 Final
» Derivative AR ADARO 2016 Final
» Lindung nilai atas nilai wajar
» Aset tetap AR ADARO 2016 Final
» Aset tetap lanjutan AR ADARO 2016 Final
» Fixed assets continued AR ADARO 2016 Final
» Goodwill AR ADARO 2016 Final
» Goodwill lanjutan AR ADARO 2016 Final
» Goodwill continued AR ADARO 2016 Final
» Penurunan nilai dari aset non-keuangan
» Aset eksplorasi dan evaluasi
» Aset eksplorasi dan evaluasi lanjutan
» Exploration AR ADARO 2016 Final
» Properti pertambangan AR ADARO 2016 Final
» Properti pertambangan lanjutan AR ADARO 2016 Final
» Biaya pengupasan tanah AR ADARO 2016 Final
» Biaya pengupasan tanah lanjutan
» Stripping costs continued AR ADARO 2016 Final
» Utang usaha AR ADARO 2016 Final
» Trade payables AR ADARO 2016 Final
» Sewa lanjutan AR ADARO 2016 Final
» Leases continued AR ADARO 2016 Final
» Provision AR ADARO 2016 Final
» Provisi pembongkaran, reklamasi, dan
» Provisi lanjutan AR ADARO 2016 Final
» Provision continued AR ADARO 2016 Final
» Pinjaman AR ADARO 2016 Final
» Biaya pinjaman AR ADARO 2016 Final
» Borrowing costs AR ADARO 2016 Final
» Imbalan kerja karyawan AR ADARO 2016 Final
» Employee benefits AR ADARO 2016 Final
» Imbalan pasca kerja AR ADARO 2016 Final
» Imbalan kerja karyawan lanjutan
» Employee benefits continued AR ADARO 2016 Final
» Imbalan pasca kerja lanjutan
» Post-employment benefits continued AR ADARO 2016 Final
» Modal saham AR ADARO 2016 Final
» Earnings per share AR ADARO 2016 Final
» Pembagian dividen AR ADARO 2016 Final
» Dividend distributions AR ADARO 2016 Final
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pengakuan pendapatan dan beban
» Pengakuan AR ADARO 2016 Final
» Penjualan batubara AR ADARO 2016 Final
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI CRITICAL
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI KOMBINASI BISNIS
» KOMBINASI BISNIS lanjutan Acquisition of control over AMC
» BUSINESS COMBINATIONS continued Acquisition of control over AMC
» Akuisisi pengendalian atas AMC Akuisisi pengendalian atas AMC lanjutan
» KOMBINASI BISNIS lanjutan Acquisition
» BUSINESS COMBINATIONS continued Acquisition
» Akuisisi pengendalian atas AMC lanjutan
» Acquisition AR ADARO 2016 Final
» Akuisisi pengendalian atas TTS dan entitas anaknya
» KOMBINASI BISNIS lanjutan Acquisition of control over TTS and its subsidiaries
» BUSINESS COMBINATIONS continued Acquisition of control over TTS and its subsidiaries
» Akuisisi pengendalian atas TTS dan entitas anaknya lanjutan
» CASH AND CASH EQUIVALENTS continued
» DEPOSITO Acquisition of control over TTS and its
» RESTRICTED TIME DEPOSITS Acquisition of control over TTS and its
» RESTRICTED TIME DEPOSITS continued
» PIUTANG USAHA Acquisition of control over TTS and its
» TRADE RECEIVABLES Acquisition of control over TTS and its
» PIUTANG USAHA lanjutan Acquisition of control over TTS and its
» TRADE RECEIVABLES continued Acquisition of control over TTS and its
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS Acquisition of control over TTS and its
» PERSEDIAAN Acquisition of control over TTS and its
» INVENTORIES Acquisition of control over TTS and its
» PERSEDIAAN lanjutan Acquisition of control over TTS and its
» INVENTORIES continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan Acquisition of control over TTS and its
» FIXED ASSETS continued Acquisition of control over TTS and its
» INVESTASI PADA ENTITAS ASOSIASI DAN
» PROPERTI PERTAMBANGAN Acquisition of control over TTS and its
» MINING PROPERTIES Acquisition of control over TTS and its
» GOODWILL Acquisition of control over TTS and its
» GOODWILL lanjutan Acquisition of control over TTS and its
» GOODWILL continued Acquisition of control over TTS and its
» UTANG USAHA Acquisition of control over TTS and its
» TRADE PAYABLES Acquisition of control over TTS and its
» UTANG USAHA lanjutan Acquisition of control over TTS and its
» TRADE PAYABLES continued Acquisition of control over TTS and its
» UTANG ROYALTI Acquisition of control over TTS and its
» ROYALTIES PAYABLE Acquisition of control over TTS and its
» BEBAN YANG MASIH HARUS DIBAYAR
» ACCRUED EXPENSES Acquisition of control over TTS and its
» INSTRUMEN KEUANGAN DERIVATIF Acquisition of control over TTS and its
» DERIVATIVE FINANCIAL INSTRUMENTS Acquisition of control over TTS and its
» INSTRUMEN KEUANGAN DERIVATIF lanjutan
» DERIVATIVE Acquisition of control over TTS and its
» UTANG SEWA PEMBIAYAAN Acquisition of control over TTS and its
» FINANCE LEASE PAYABLES Acquisition of control over TTS and its
» UTANG SEWA PEMBIAYAAN lanjutan
» FINANCE LEASE PAYABLES continued UTANG BANK BANK LOANS
» UTANG BANK lanjutan BANK LOANS continued
» Perjanjian Fasilitas AS1.000.000 AR ADARO 2016 Final
» Perjanjian Fasilitas AS1.000.000 lanjutan
» US1,000,000 AR ADARO 2016 Final
» Perjanjian Fasilitas AS380.000 AR ADARO 2016 Final
» UTANG BANK lanjutan US380,000 Facility Agreement
» BANK LOANS continued US380,000 Facility Agreement
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS200.000 AR ADARO 2016 Final
» UTANG BANK lanjutan US200,000 Facility Agreement
» BANK LOANS continued US200,000 Facility Agreement
» Perjanjian Fasilitas AS200.000 lanjutan
» UTANG BANK lanjutan US200,000 Facility Agreement continued
» BANK LOANS continued US200,000 Facility Agreement continued
» Perjanjian Fasilitas AS120.000 AR ADARO 2016 Final
» UTANG BANK lanjutan US120,000 Facilities Agreement
» BANK LOANS continued US120,000 Facilities Agreement
» Perjanjian Fasilitas AS120.000 lanjutan
» LIABILITAS IMBALAN PASCA KERJA
» POST-EMPLOYMENT BENEFITS LIABILITIES US120,000 Facilities Agreement continued
» LIABILITAS IMBALAN PASCA KERJA lanjutan
» POST-EMPLOYMENT US120,000 Facilities Agreement continued
» PROVISI US120,000 Facilities Agreement continued
» PROVISION US120,000 Facilities Agreement continued
» MODAL SAHAM US120,000 Facilities Agreement continued
» SHARE CAPITAL US120,000 Facilities Agreement continued
» MODAL SAHAM lanjutan US120,000 Facilities Agreement continued
» SHARE CAPITAL continued US120,000 Facilities Agreement continued
» TAMBAHAN MODAL DISETOR, NETO
» ADDITIONAL PAID-IN CAPITAL, NET
» SELISIH TRANSAKSI DENGAN PIHAK NON-
» DIVIDEN DIVIDENDS US120,000 Facilities Agreement continued
» DIVIDEN lanjutan US120,000 Facilities Agreement continued
» DIVIDENDS continued US120,000 Facilities Agreement continued
» KEPENTINGAN NON-PENGENDALI US120,000 Facilities Agreement continued
» NON-CONTROLLING INTERESTS US120,000 Facilities Agreement continued
» PENDAPATAN USAHA US120,000 Facilities Agreement continued
» REVENUE US120,000 Facilities Agreement continued
» BEBAN POKOK PENDAPATAN US120,000 Facilities Agreement continued
» COST OF REVENUE US120,000 Facilities Agreement continued
» BEBAN POKOK PENDAPATAN lanjutan
» BEBAN USAHA US120,000 Facilities Agreement continued
» OPERATING EXPENSES US120,000 Facilities Agreement continued
» PENDAPATANBEBAN LAIN-LAIN, NETO US120,000 Facilities Agreement continued
» OTHER INCOMEEXPENSES, NET PERPAJAKAN TAXATION
» Pajak dibayar dimuka AR ADARO 2016 Final
» Pajak yang bisa dipulihkan kembali
» PERPAJAKAN lanjutan TAXATION continued
» Utang pajak AR ADARO 2016 Final
» Taxes payable AR ADARO 2016 Final
» Beban pajak penghasilan AR ADARO 2016 Final
» Beban pajak penghasilan lanjutan
» Asetliabilitas pajak tangguhan AR ADARO 2016 Final
» PERPAJAKAN lanjutan Deferred tax assetsliabilities continued
» TAXATION continued Deferred tax assetsliabilities continued
» Asetliabilitas pajak tangguhan lanjutan Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Administrasi AR ADARO 2016 Final
» Administration AR ADARO 2016 Final
» Surat ketetapan pajak AR ADARO 2016 Final
» PERPAJAKAN lanjutan Tax assessment letters
» TAXATION continued Tax assessment letters
» Surat ketetapan pajak lanjutan
» PERPAJAKAN lanjutan Tax assessment letters continued
» TAXATION continued Tax assessment letters continued
» TRANSAKSI DAN SALDO DENGAN PIHAK
» Details of AR ADARO 2016 Final
» EARNINGS PER SHARE Key management compensation
» ASET DAN LIABILITAS MONETER NETO DALAM
» TRANSAKSI NON-KAS Key management compensation
» NON-CASH TRANSACTIONS Key management compensation
» SEGMEN OPERASI Key management compensation
» OPERATING SEGMENTS Key management compensation
» SEGMEN OPERASI lanjutan Key management compensation
» OPERATING SEGMENTS continued Key management compensation
» PERJANJIAN Key management compensation
» SIGNIFICANT AGREEMENTS, COMMITMENTS Key management compensation
» Perjanjian penambangan, pengangkutan, AR ADARO 2016 Final
» PERJANJIAN SIGNIFICANT AGREEMENTS, COMMITMENTS
» Coal mining, AR ADARO 2016 Final
» Perjanjian Kerjasama Penggunaan Tanah
» PERJANJIAN SIGNIFICANT Fasilitas bank
» Komitmen penjualan AR ADARO 2016 Final
» Sales commitments AR ADARO 2016 Final
» Pengeluaran modal AR ADARO 2016 Final
» Capital expenditure AR ADARO 2016 Final
» Pungutan penggunaan kawasan hutan
» Tuntutan hukum AR ADARO 2016 Final
» Perjanjian Fasilitas Bahan Bakar
» Peraturan Menteri No. 182009 AR ADARO 2016 Final
» Undang-Undang Pertambangan No. 42009 AR ADARO 2016 Final
» Peraturan Menteri No. 282009 AR ADARO 2016 Final
» Peraturan Menteri No. 282009 lanjutan
» Ministerial AR ADARO 2016 Final
» Peraturan Menteri No. 342009 AR ADARO 2016 Final
» Ministerial Regulation No. 342009 AR ADARO 2016 Final
» Peraturan Menteri No. 172010 lanjutan Ministerial
» Peraturan Menteri N 272013 Perjanjian sehubungan
» Contract in relation to the overburden
» Perjanjian Pembelian AR ADARO 2016 Final
» PERJANJIAN Long-term Power Purchase Agreement
» SIGNIFICANT AGREEMENTS, COMMITMENTS Long-term Power Purchase Agreement
» Perjanjian Guaranteed Bridge Facility
» SIGNIFICANT AGREEMENTS, COMMITMENTS Subordinated
» Overlapping land plots of PT Bhakti Energi
» PERJANJIAN Convertible loan and shares subscription
» SIGNIFICANT AGREEMENTS, COMMITMENTS Convertible loan and shares subscription
» Convertible loan and shares subscription
» PERJANJIAN Perjanjian Guaranteed Bridge Facility
» SIGNIFICANT Perjanjian Guaranteed Bridge Facility
» US136,000 Guaranteed Bridge Facility
» Perjanjian Post-FC Guaranteed Bridge
» Proses arbitrase MSW-PTPLI dan PLPL
» PERJANJIAN Arbitration process of MSW-PTPLI and
» SIGNIFICANT Arbitration process of MSW-PTPLI and
» JAMINAN REKLAMASI Arbitration process of MSW-PTPLI and
» RECLAMATION GUARANTEE Arbitration process of MSW-PTPLI and
» JAMINAN REKLAMASI lanjutan Arbitration process of MSW-PTPLI and
» RECLAMATION GUARANTEE continued Arbitration process of MSW-PTPLI and
» ASET DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND LIABILITIES MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
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