Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued i.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
g. Penurunan nilai dari aset keuangan lanjutan
g. Impairment of financial assets continued i.
Aset yang dicatat berdasarkan biaya perolehan diamortisasi lanjutan i. Assets carried at amortised cost continued Kriteria yang digunakan Grup untuk menentukan bahwa ada bukti objektif dari suatu penurunan nilai meliputi: The criteria that the Group uses to determine that there is objective evidence of an impairment loss include: - debitur gagal membayar atau menunggak pembayaran; - kesulitan keuangan signifikan yang dialami debitur; - pelanggaran kontrak, seperti terjadinya wanprestasi atau tunggakan pembayaran pokok atau bunga; - default or delinquency in payments by the debtor; - significant financial difficulty of the debtor; - a breach of contract, such as a default or delinquency in interest or principal payments; - pemberi pinjaman, dengan alasan ekonomi atau hukum sehubungan dengan kesulitan keuangan yang dialami pihak peminjam, memberikan keringanan kepada pihak peminjam yang tidak mungkin diberikan jika pihak peminjam tidak mengalami kesulitan tersebut; - the lenders, for economic or legal reasons relating to the borrower’s financial difficulty, granting to the borrower a concession that the lenders would not otherwise consider; - terdapat kemungkinan bahwa debitur akan dinyatakan pailit atau melakukan reorganisasi keuangan lainnya; - the probability that the debtor will enter bankruptcy or other financial reorganisation; - hilangnya pasar aktif dari aset keuangan akibat kesulitan keuangan; atau - the disappearance of an active market for that financial asset because of financial difficulties; or - data yang dapat diobservasi mengindikasikan adanya penurunan yang dapat diukur atas estimasi arus kas masa depan dari kelompok aset keuangan sejak pengakuan awal aset dimaksud, meskipun penurunannya belum dapat diidentifikasi terhadap aset keuangan secara individual dalam kelompok aset tersebut, termasuk antara lain: - observable data indicating that there is a measurable decrease in the estimated future cash flows from a portfolio of financial assets since the initial recognition of those assets, although the decrease cannot yet be traced to the individual financial assets in the portfolio, including: - memburuknya status pembayaran pihak peminjam dalam kelompok tersebut; dan - kondisi ekonomi nasional atau lokal yang berkorelasi dengan wanprestasi atas aset dalam kelompok tersebut. - adverse changes in the payment status of borrowers in the portfolio; and - national or local economic conditions that correlate with defaults on the assets in the portfolio. 387 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 520 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
g. Penurunan nilai dari aset keuangan
Parts
» Pertamina - Hubungan Investor
» 70.63 73.55 343.34 Pertamina - Hubungan Investor
» 21.86 21.74 65.37 64.88 5.72 7.23 42.40 29.94 Pertamina - Hubungan Investor
» 29.04 31.88 17.27 14.89 Pertamina - Hubungan Investor
» 7.27 2.45 2.28 Pertamina - Hubungan Investor
» 94.02 94.31 72.75 71.87 68.69 Pertamina - Hubungan Investor
» 20.86 31.15 26.38 29.42 Pertamina - Hubungan Investor
» 11.71 20.52 30.97 58.83 Pertamina - Hubungan Investor
» PT Pertamina Persero the Company i.
» PT Pertamina Persero the Company Profil perusahaan lanjutan Company profile continued
» PT Pertamina Persero the Company
» Subsidiaries and Associates i.
» Subsidiaries and Associates continued i.
» Subsidiaries and Associates continued ii. Perusahaan Asosiasi lanjutan
» Subsidiaries and Associates continued iii. Pengendalian Bersama Entitas
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Aset keuangan Financial assets Aset keuangan lanjutan Financial assets continued
» Aset keuangan lanjutan Financial assets continued
» Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued i.
» Piutang Receivables Persediaan Inventories
» Long-term investments continued ii Properti investasi - investasi jangka Aset tetap Fixed assets
» Sewa Leases Leases continued
» Oil gas and geothermal properties
» Oil gas and geothermal properties continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Program pensiun dan imbalan kerja Pension plan and employee benefits
» Program pensiun dan imbalan kerja
» Pajak penghasilan Income tax Pajak penghasilan lanjutan Income tax continued
» Segment information Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Biaya emisi penerbitan obligasi Bonds issue costs Interests in joint ventures
» Share capital Dividen Dividends
» Pertimbangan Judgements Pertamina - Hubungan Investor
» Judgements continued i Pertamina - Hubungan Investor
» Estimasi dan asumsi Es Estimates and assumptions
» Control over PT Elnusa Tbk. continued
» Goodwill Pertamina - Hubungan Investor
» Goodwill continued Pertamina - Hubungan Investor
» Liabilitas Pertamina - Hubungan Investor
» Pinjaman bank Bank borrowings Bank borrowings continued
» Bank borrowings continued i Sewa pembiayaan Finance leases
» Imbalan kerja karyawan Provision for employee benefits Provision for employee benefits continued
» Provision for employee benefits continued i Liabilitas imbalan pasca-kerja lanjutan
» Provision for employee benefits continued ii Liabilitas imbalan kerja jangka panjang
» Employee benefit expense Pertamina - Hubungan Investor
» Employee benefit expense continued i Biaya imbalan pasca-kerja - bersih
» Changes in employee benefit obligations
» Changes in employee benefit obligations continued Asumsi-asumsi aktuarial Actuarial assumptions
» Actuarial assumptions continued Pertamina - Hubungan Investor
» Pajak dibayar di muka Prepaid taxes Prepaid taxes continued
» Current taxes continued Pertamina - Hubungan Investor
» Deferred tax Pertamina - Hubungan Investor
» Deferred tax continued Pertamina - Hubungan Investor
» Deferred tax continued Administrasi Administration
» Pemeriksaan pajak Tax audit Tax assessment letters of the Company
» Tax assessment letters of the Company continued
» Piutang usaha Trade receivables
» Piutang usaha lanjutan Trade receivables continued
» Piutang usaha lanjutan Trade receivables continued Piutang lain-lain Other receivables
» Piutang lain-lain lanjutan Other receivables continued
» Hubungan dengan pihak berelasi Relations with related parties
» PSCs Pertamina - Hubungan Investor
» PT Pertamina EP’s Cooperation Contract
» Perjanjian kerjasama dengan pihak-pihak dalam melakukan aktivitas minyak dan gas
» Cooperation arrangements with the parties in conducting oil and gas activities
» Perjanjian kerjasama PHE dengan pihak- pihak lain sebagai berikut
» Operasi Sendiri Own Operations Kontrak Operasi Bersama KOB Joint Operating Contracts JOCs
» Business risks continued Risiko Keuangan Financial risk
» Financial risk continued II.
» Financial risk continued II. Financial risk continued II.
» Financial risk continued III. Risiko likuiditas
» Financial risk continued III. Risiko likuiditas lanjutan Manajemen Permodalan Capital Management
» Capital Management continued Nilai wajar Fair Value
» Fair Value continued Komitmen KKS Cooperation Contract Commitment
» Perkara hukum Legal cases Perkara hukum lanjutan Legal cases continued
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