KAS DAN SETARA KAS lanjutan
9. BIAYA DIBAYAR DI MUKA
9. PREPAID EXPENSES
Akun ini terdiri dari: This account consists of: 31 DesemberDecember 31, 2013 2012 Asuransi 2.627.233.655 1.968.872.081 Insurance Sewa 1.361.798.303 765.224.176 Rent Lain-lain - 42.259.000 Others Total 3.989.031.958 2.776.355.257 Total 10. ASET LANCAR LAIN-LAIN 10. OTHER CURRENT ASSETS Akun ini terdiri dari: This account consists of: 31 DesemberDecember 31, 2013 2012 Uang muka operasional 17.016.716.690 6.239.967.890 Advance for operations Uang muka akuisisi investasi pada Advance for acquisition of investment in Entitas Anak baru - 2.500.000.000 a new Subsidiary Lain-lain 885.566.412 159.615.065 Others Total 17.902.283.102 8.899.582.955 Total Pada tanggal 13 November 2012, Perusahaan menandatangani perjanjian jual beli bersyarat dengan pemilik dari PT Escorindo Stevedoring Escorindo, di mana Perusahaan setuju untuk membeli 300 saham atau 100 kepemilikan saham Escorindo dengan keseluruhan nilai transaksi sebesar Rp5.000.000.000. Pada tahun 2012, Perusahaan telah membayar uang muka sebesar 50 dari keseluruhan nilai transaksi atau sebesar Rp2.500.000.000 yang disajikan sebagai “Uang muka akuisisi investasi pada entitas anak baru”. Pada bulan Januari 2013, Perusahaan telah menyelesaikan akuisisi Escorindo dengan total kepemilikan saham sebesar 99,67 Catatan 2b. On November 13, 2012, the Company entered into a conditional sale and purchase agreement with the owner of PT Escorindo Stevedoring Escorindo, whereby the Company agreed to purchase 300 shares or 100 ownership of Escorindo for a total transaction value of Rp5,000,000,000. In 2012, the Company paid 50 as advance payment of the total transaction value or Rp2,500,000,000 which is presented as “Advance for acquisition of investment in a new subsidiary” above. In January 2013, the Company completed the acquisition of Escorindo with a total shareholding of 99.67 Note 2b.Parts
» PT. Pelayaran Tempuran Emas Tbk
» UMUM PT. Pelayaran Tempuran Emas Tbk
» Company’s Establishment GENERAL
» UMUM lanjutan PT. Pelayaran Tempuran Emas Tbk
» Pendirian Perusahaan lanjutan GENERAL continued
» Company’s Establishment continued
» Penawaran Umum efek ekuitas Perusahaan
» Public offerings of the Companys equity
» Dewan Komisaris dan Direksi, Komite Audit
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK
» Dasar SUMMARY OF SIGNIFICANT ACCOUNTING
» Basis of preparation of the consolidated
» Basis of preparation of the consolidated Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of consolidation continued
» Transaksi dengan pihak-pihak berelasi
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR SUMMARY OF SIGNIFICANT ACCOUNTING
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING
» Kombinasi bisnis entitas sepengendali
» Business combination of entities under
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Transaksi dan saldo dalam mata uang asing
» Foreign SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak penghasilan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Income tax continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen keuangan Financial instruments
» IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR Aset keuangan
» Financial assets IKHTISAR SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial instrumentscontinued SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR Aset keuangan lanjutan
» Financial assets continued PT. Pelayaran Tempuran Emas Tbk
» Instrumen keuangan lanjutan Financial instruments continued
» IKHTISAR IKHTISAR Aset keuangan lanjutan
» IKHTISAR PT. Pelayaran Tempuran Emas Tbk
» Liabilitas keuangan PT. Pelayaran Tempuran Emas Tbk
» Instrumen keuangan lanjutan Financial liabilities
» Saling hapus dari instrumen keuangan
» Offsetting of financial instruments
» Nilai wajar instrumen keuangan
» Fair value of financial instruments
» Utang transaksi syariah - Murabahah
» Obligation under syariah transaction –
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN IKHTISAR
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Pertimbangan lanjutan MANAGEMENT’S
» Judgments continued MANAGEMENT’S
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» Judgements continued MANAGEMENT’S
» Estimasi dan asumsi MANAGEMENT’S
» Estimates and assumptions MANAGEMENT’S
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» Estimasi dan asumsi lanjutan
» Estimates and assumptions continued
» CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA PT. Pelayaran Tempuran Emas Tbk
» TRADE RECEIVABLES PT. Pelayaran Tempuran Emas Tbk
» PIUTANG USAHA lanjutan PT. Pelayaran Tempuran Emas Tbk
» TRADE RECEIVABLES continued PT. Pelayaran Tempuran Emas Tbk
» OTHER RECEIVABLES PT. Pelayaran Tempuran Emas Tbk
» ASET KEUANGAN LANCAR LAINNYA
» OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN PT. Pelayaran Tempuran Emas Tbk
» INVENTORIES PT. Pelayaran Tempuran Emas Tbk
» PREPAID EXPENSES PT. Pelayaran Tempuran Emas Tbk
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLEScontinued
» UTANG LAIN-LAIN OTHER PAYABLE
» UTANG LAIN-LAIN lanjutan OTHER PAYABLE continued
» BEBAN AKRUAL ACCRUED EXPENSES
» TRANSAKSI DERIVATIF DERIVATIVE TRANSACTIONS
» TRANSAKSI DERIVATIF lanjutan DERIVATIVE TRANSACTIONS continued PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» UTANG SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
» UTANG SEWA PEMBIAYAAN lanjutan FINANCE LEASE LIABILITIES continued
» UTANG TRANSAKSI SYARIAH OBLIGATION
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LIABILITAS IMBALAN PT. Pelayaran Tempuran Emas Tbk
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» PENDAPATAN KOMPREHENSIF LAINNYA OTHER COMPREHENSIVE INCOME
» SALDO LABA PT. Pelayaran Tempuran Emas Tbk
» HAK KEPENTINGAN NONPENGENDALI ATAS ASET NETO ENTITAS ANAK
» NON-CONTROLLING INTERESTS PT. Pelayaran Tempuran Emas Tbk
» LABA PER SAHAM EARNINGS PER SHARE
» PENDAPATAN JASA SERVICE REVENUES
» BEBAN USAHA OPERATING EXPENSES PENDAPATAN KEUANGAN FINANCE INCOME
» BIAYA KEUANGAN FINANCE COSTS
» SALDO DAN PT. Pelayaran Tempuran Emas Tbk
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN DAN IKATAN PENTING SIGNIFICANT
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
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