Instrumen keuangan derivatif Derivative financial instruments Laba per saham dasar Earnings per share
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
s. Instrumen keuangan derivatif s. Derivative financial instruments Grup menggunakan instrumen keuangan seperti kontrak swap komoditas untuk melindungi risiko harga komoditas yang dihadapi. Instrumen keuangan derivatif tersebut diakui pada saat kontrak ditandatangani sebesar nilai wajarnya pada tanggal tersebut dan selanjutnya diukur pada nilai wajar saat pengukuran. Instrumen derivatif tersebut diakui sebagai aset keuangan jika nilai wajarnya positif dan sebagai liabilitas keuangan jika nilai wajarnya negatif. The Group uses derivative financial instruments such as commodity swaps contracts to hedge its commodity price risks. Such 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 fair value. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. Laba atau rugi yang timbul dari perubahan nilai wajar derivatif diakui segera di dalam laporan laba rugi komprehensif interim konsolidasian. Any gains or losses arising from changes in the fair value of derivatives are taken directly to the interim consolidated statements of comprehensive income. t. Laba per saham dasar t. Earnings per share Sesuai dengan PSAK No. 56, “Laba per Saham”, laba per saham dasar dihitung dengan membagi laba periode berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan jumlah rata-rata tertimbang saham yang beredar dalam satu periode setelah pengaruh retrospektif atas perubahan nilai nominal saham. In accordance with PSAK No. 56, ”Earnings per Share”, basic earnings per share is calculated by dividing profit for the period attributable to equity holders of the parent entity by the weighted-average number of shares outstanding during the period after giving retroactive effect on the change in nominal value of the shares. u. Penerapan SAK revisi lain u. Adoption of other revised SAKParts
» Perusahaan The Company UMUM GENERAL
» Perusahaan lanjutan The Company continued
» UMUM lanjutan b. Dewan Komisaris, Direksi dan Karyawan ABN ABN TMU TMU
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Biaya dibayar dimuka Prepayments Persediaan Inventories
» Sewa pembiayaan Finance leases
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Biaya eksplorasi dan pengembangan tangguhan Deferred exploration and development expenditures
» Provisi Provisions Biaya pengelolaan lingkungan hidup Environmental expenses
» Biaya pengupasan tanah penutup Stripping costs
» Liabilitas imbalan pascakerja Provision for post-employment benefits
» Pengakuan pendapatan Perpajakan Taxation
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan Penurunan nilai
» Penerapan SAK revisi lain Adoption of other revised SAK
» Penerapan SAK revisi lain lanjutan Adoption of other revised SAK continued
» SUMBER ESTIMASI SOURCE OF ESTIMATION UNCERTAINTY continued
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» BIAYA DIBAYAR DIMUKA PREPAYMENTS UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» BIAYA PENGUPASAN BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN DEFERRED EXPLORATION
» BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN lanjutan DEFERRED EXPLORATION
» UTANG USAHA TRADE PAYABLES UTANG LAIN-LAIN OTHER PAYABLES
» Pajak dibayar dimuka Prepaid tax Utang pajak Taxes payable Beban pajak Tax expense
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK lanjutan BANK LOANS continued
» UTANG BANK lanjutan BANK LOANS continued SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» LIABILITAS UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP DAN
» LIABILITAS IMBALAN PASCAKERJA PROVISION
» LIABILITAS IMBALAN PASCAKERJA lanjutan PROVISION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL DIVIDEN DIVIDENDS
» PENJUALAN SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» TRANSAKSI DAN SALDO PIHAK BERELASI RELATED PARTY TRANSACTIONS AND
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS AND BALANCES continued
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Subsidiary – ABN PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» Entitas anak – ABN lanjutan Subsidiary – ABN continued
» Entitas anak – ABN lanjutan Subsidiary – ABN continued Entitas anak - IM Subsidiary - IM
» Entitas anak - IM lanjutan Subsidiary - IM continued
» Pengutamaan Pemasokan INFORMASI PENTING LAINNYA lanjutan OTHER
» Priority to Fulfill Domestic Requirement on Mineral and Coal continued
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