Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
Tanaman menghasilkan disusutkan dengan metode garis lurus dengan perkiraan masa manfaat 20 tahun sampai 30 tahun. Mature plantation is depreciated using the straight- line method over an estimated useful life of 20 to 30 years. m. Aset Tetap m. Fixed Assets Aset tetap pada awalnya diakui sebesar biaya perolehan, yang terdiri atas biaya perolehan dan biaya-biaya tambahan yang dapat diatribusikan langsung untuk membawa aset ke lokasi dan kondisi yang diinginkan agar aset siap digunakan. Semua beban pemeliharaan dan perbaikan yang tidak memenuhi kriteria pengakuan diakui dalam laporan laba rugi komprehensif konsolidasian pada saat terjadinya. Beban pemugaran dan penambahan dalam jumlah besar dikapitalisasi kepada jumlah tercatat aset terkait bila besar kemungkinan bagi Kelompok Usaha manfaat ekonomi masa depan menjadi lebih besar dari standar kinerja awal yang ditetapkan sebelumnya dan disusutkan sepanjang sisa masa manfaat aset terkait. All fixed assets are initially recognized at cost, which comprises its purchase price and any costs directly attributable in bringing the asset to its working condition and to the location where it is intended to be used. All other repairs and maintenance costs that do not meet the recognition criteria are recognized in the interim consolidated statement of comprehensive income as incurred. The cost of major renovation and restoration is included in the carrying amount of the related asset when it is probable that future economic benefits in excess of the originally assessed standard of performance of the existing asset will flow to the Group, and is depreciated over the remaining useful life of the related asset. Setelah pengakuan awal, aset tetap dinyatakan pada biaya perolehan dikurangi akumulasi penyusutan, kecuali untuk tanah dan kerugian penurunan nilai. Subsequent to initial recognition, fixed assets are carried at cost less subsequent accumulated depreciation, except for land amortization, and any impairment losses. Penyusutan dihitung dengan menggunakan metode garis lurus, berdasarkan taksiran masa manfaat ekonomis aset tetap, sebagai berikut: Depreciation is computed using the straight-line method, over the estimated useful lives of the assets, as follows: TahunYears Jalan, jembatan dan saluran air 10 - 30 Roads, bridges and drainages Bangunan dan prasarana 8 - 20 Buildings and improvements Mesin dan peralatan 5 - 10 Machinery and equipment Alat pengangkutan: Transportation equipment: Kendaraan di atas rel 20 Railroad equipment Mobil dan truk 5 Vehicles and trucks Peralatan dan perabotan kantor 5 Office furniture and equipment Penilaian aset tetap dilakukan atas penurunan dan kemungkinan penurunan nilai wajar aset jika terjadi peristiwa atau perubahan keadaan yang mengindikasikan bahwa nilai tercatat mungkin tidak dapat seluruhnya terealisasi. The carrying amounts of fixed assets are reviewed for impairment when events or changes in circumstances indicate that their carrying values may not be fully recoverable. Tanah dinyatakan sebesar biaya perolehan dan tidak diamortisasi karena manajemen berpendapat bahwa kemungkinan besar hak atas tanah tersebut dapat diperbaruidiperpanjang pada saat jatuh tempo. Land is stated at cost and not amortized as management is of the opinion that it is probable that the titles can be renewedextended upon expiration. Nilai residu, masa manfaat dan metode penyusutan telah ditelaah, dan disesuaikan secara prospektif jika perlu, pada setiap tanggal laporan posisi keuangan. The residual values, useful lives and depreciation method are reviewed, and adjusted prospectively if appropriate, at each statement of financial position date. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 342. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
Parts
» 73 financial statement 30 june 2014
» Pendirian Perusahaan UMUM GENERAL
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan GENERAL Continued
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Interim
» Completion of the Interim Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian Interim dan Pernyataan Kepatuhan
» Basis of Preparation of Interim Consolidated Financial Statements and Statement of
» Prinsip-prinsip Konsolidasi Interim Principles of Interim Consolidation
» Kombinasi bisnis Business combination
» Kas Cash Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Dibayar di Muka Prepaid Expenses
» Piutang Plasma Due from Plasma
» Investasi pada Entitas Asosiasi dan Entitas Pengendali
» Investments in Associates and Jointly Controlled Entities
» Tanaman Perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Dana Yang Dibatasi Penggunaannya Restricted Funds
» Proyek Pengembangan Usaha Business Development Projects
» BebanTangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Imbalan Kerja Employee Benefits
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Pinjaman Borrowing Costs
» Beban Emisi Saham Stock Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income Taxes
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan
» Estimasi dan Asumsi Estimates and Assumptions
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Continued
» DIVESTASI ENTITAS ANAK DIVESTMENT OF A SUBSIDIARY
» DIVESTASI ENTITAS ANAK Lanjutan DIVESTMENT OF A SUBSIDIARY Continued
» KAS CASH 73 financial statement 30 june 2014
» PIUTANG USAHA Lanjutan TRADE RECEIVABLES Continued
» Pihak berelasi Related party
» PERSEDIAAN INVENTORIES 73 financial statement 30 june 2014
» PERSEDIAAN Lanjutan INVENTORIES Continued
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» PIUTANG PLASMA Lanjutan DUE FROM PLASMA Continued
» INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES
» INVESTASI PADA EFEK EKUITAS Lanjutan INVESTMENTS IN EQUITY SECURITIES Continued
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» Tanaman belum menghasilkan Immature plantations
» ASET TETAP Lanjutan FIXED ASSETS Continued
» GOODWILL GOODWILL 73 financial statement 30 june 2014
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» DANA YANG DIBATASI PENGGUNAANYA Lanjutan RESTRICTED FUNDS Continued
» Proyek Sarolangun Sarolangun Project
» Proyek Pesisir Pesisir Project
» Proyek Batanghari Batanghari Project
» BEBAN TANGGUHAN HAK ATAS TANAH - NETO DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA Lanjutan EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan SHARE CAPITAL continued
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS - NET
» Pajak dibayar di Muka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expenses
» LAIN-LAIN - NETO MISCELLANEOUS - NET PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Surat Pemeriksaan Pajak Tax Assessment
» PERPAJAKAN Lanjutan TAXATION Continued
» Peraturan Pemerintah Government Regulations
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI
» Piutang lain-lain Other receivables
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA RUGI PER SAHAM INCOME LOSS PER SHARE
» LABA RUGI PER SAHAM Lanjutan INCOME LOSS PER SHARE Continued
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» LIABILITAS BERSYARAT CONTINGENCIES 73 financial statement 30 june 2014
» LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued
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