Liabilitas Keuangan lanjutan Financial Liability continued
4.8. Instrumen Keuangan lanjutan
4.8. Financial Instruments continued
4.8.6. 4.8.6. Impairment of Financial Assets continued • Aset keuangan tersedia untuk dijual • IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued Financial assets available for sale Jika terdapat bukti bahwa, kerugian penurunan nilai telah terjadi, jumlah kerugian kumulatif yang diukur sebagai selisih antara biaya perolehan dengan nilai wajar kini, dikurangi kerugian penurunan nilai pada investasi yang sebelumnya telah diakui dalam laporan laba rugi - di-reklas dari ekuitas ke laporan laba rugi. Kerugian penurunan nilai atas investasi ekuitas tidak boleh dipulihkan melalui laporan laba rugi, kenaikan nilai wajar setelah penurunan nilai diakui dalam ekuitas. Where there is evidence of impairment, the cumulative loss measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that financial asset previously recognized in the statement of income is removed from equity and recognized in the statement of income. Impairment losses on equity investments are not reversed through the statement of income. Increases in fair value after impairment are recognized directly in equity. Dalam hal instrumen utang dalam kelompok tersedia untuk dijual, penurunan nilai ditelaah berdasarkan kriteria yang sama dengan aset keuangan yang dicatat pada biaya perolehan diamortisasi. Bunga tetap diakru berdasarkan suku bunga efektif asal yang diterapkan pada nilai tercatat aset yang telah diturunkan nilainya, dan dicatat sebagai bagian dari pendapatan bunga dalam laporan laba rugi. Jika, pada periode berikutnya, nilai wajar instrumen hutang meningkat dan peningkatan nilai wajar tersebut karena suatu peristiwa yang terjadi setelah penurunan nilai tersebut diakui, maka penurunan nilai yang sebelumnya diakui harus dipulihkan melalui laporan laba rugi. In the case of debt instruments classified as AFS, impairment is assessed based on the same criteria as financial assets carried at amortized cost. Interest continues to be accrued at the original effective interest rate on the reduced carrying amount of the asset and is recorded as part of interest income in the statement of income. If, in subsequent period, the fair value of a debt instrument increased and the increase can be objectively related to an event occurring after the impairment loss was recognized in the statement of income, the impairment loss is reversed through the statement of income. Akrual tersebut dicatat sebagai bagian dari akun pendapatan bunga” dalam laporan laba rugi. Jika, pada periode berikutnya, nilai wajar instrumen utang meningkat dan peningkatan tersebut secara obyektif dihubungkan dengan peristiwa yang terjadi setelah pengakuan kerugian penurunan nilai pada laporan laba rugi, maka kerugian penurunan nilai tersebut harus dipulihkan melalui laporan laba rugi. Accrual is recorded as part of interest income in the income statement. If, in the next period, the fair value of debt increases and the increase is objectively related to events occurring after the impairment loss recognized in profit or loss, the impairment loss value should be recovered through the income statement. Penurunan Nilai dari Aset Keuangan lanjutan 62Parts
» 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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