Penjabaran Mata Uang Asing
d. Transaksi Pihak Berelasi
d. Transactions with Related Parties
Orang atau entitas dikategorikan sebagai pihak berelasi Grup apabila memenuhi definisi pihak berelasi berdasarkan PSAK No. 7 “Pengungkapan Pihak-pihak Berelasi”. A person or entity is considered a related party of the Group if it meets the definition of a related party in PSAK No. 7 “Related Party Disclosures. Semua transaksi signifikan dengan pihak berelasi telah diungkapkan dalam laporan keuangan konsolidasian. All significant transactions with related parties are disclosed in the consolidated financial statementse. Kas
e. Cash
Kas terdiri dari kas dan bank. Cash consists of cash on hand and cash in banks. f. Instrumen Keuangan f. Financial Instruments Pembelian atau penjualan yang reguler atas instrumen keuangan diakui pada tanggal transaksi. All regular way purchases and sales of financial instruments are recognized on the transaction date. Instrumen keuangan pada pengakuan awal diukur pada nilai wajarnya, yang merupakan nilai wajar kas yang diserahkan dalam hal aset keuangan atau yang diterima dalam hal liabilitas keuangan. Nilai wajar ditentukan dengan mengacu pada harga transaksi atau harga pasar yang berlaku. Jika harga pasar tidak dapat ditentukan dengan andal, maka nilai wajar dihitung berdasarkan estimasi jumlah seluruh pembayaran atau penerimaan kas masa depan, yang didiskontokan menggunakan suku bunga pasar yang berlaku untuk instrumen sejenis dengan jatuh tempo yang sama atau hampir sama. Pengukuran awal instrumen keuangan termasuk biaya transaksi, kecuali untuk instrumen keuangan yang diukur pada nilai wajar melalui laba rugi. Financial instruments are recognized initially at fair value, which is the fair value of the consideration given in case of an asset or received in case of a liability. The fair value is determined by reference to the transaction price or other market prices. If such market prices are not reliably determinable, the fair value is estimated as the sum of all future cash payments or receipts, discounted using the prevailing market rates of interest for similar instruments with similar maturities. The initial measurement of financial instruments, except for financial instruments at fair value through profit and loss FVPL, includes transaction costs. Biaya transaksi diamortisasi sepanjang umur instrumen menggunakan metode suku bunga efektif. Transaction costs are amortized over the terms of the instruments based on the effective interest rate method. Pengklasifikasian instrumen keuangan dilakukan berdasarkan tujuan perolehan instrumen tersebut dan mempertimbangkan apakah instrumen tersebut memiliki kuotasi harga di pasar aktif. The classification of the financial instruments depends on the purpose for which the instruments were acquired and whether they are quoted in an active market.Parts
» financial statement sept 2016
» 2015 and for the Nine Months Period Ended September 30, 2016 and 2015
» Umum financial statement sept 2016
» Pendirian dan Informasi Umum
» Establishment and General Information
» Entitas Anak yang Dikonsolidasikan
» Dewan Komisaris, Direksi, dan Karyawan
» Board of Commissioners, Directors, and
» Dasar Penyusunan dan Pengukuran
» Prinsip Konsolidasian Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Principles of Consolidation Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Foreign Currency Translation Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Transaksi Pihak Berelasi Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Transactions with Related Parties
» Kas Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Cash Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Pengukuran Nilai Wajar Financial Assets
» Fair Value Measurement Financial Assets
» Biaya Dibayar Dimuka Financial Assets
» Prepaid Expenses Financial Assets
» Piutang Utang Plasma Financial Assets
» Tanaman Perkebunan Plantations Financial Assets
» Property, Plant, and Equipment
» Transaksi Sewa Lease Transactions
» Distribusi Dividen Financial Assets
» Dividend Distribution Financial Assets
» Biaya Tangguhan Hak atas Tanah
» Deferred Charges on Landrights
» Saham Treasuri Financial Assets
» Treasury Stocks Financial Assets
» Stock Issuance Costs Financial Assets
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Assets
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Biaya Pinjaman Financial Assets
» Borrowing Costs Financial Assets
» Imbalan Kerja Financial Assets
» Employee Benefits Financial Assets
» Pajak Penghasilan Financial Assets
» Laba Per Saham Financial Assets
» Earnings per Share Financial Assets
» Informasi Segmen Financial Assets
» Segment Information Financial Assets
» Penggunaan Estimasi, Pertimbangan dan
» Kas financial statement sept 2016
» Cash financial statement sept 2016
» Investasi Tersedia untuk Dijual
» Available for Sale Investments
» Piutang Usaha financial statement sept 2016
» Trade Accounts Receivable financial statement sept 2016
» Persediaan Inventories financial statement sept 2016
» Pajak Dibayar Dimuka financial statement sept 2016
» Prepaid Taxes financial statement sept 2016
» Uang Muka financial statement sept 2016
» Advances financial statement sept 2016
» Piutang dan Utang Pihak Berelasi Due from and Due to Related Parties
» Piutang dan Utang Plasma – Bersih
» Due from and Due to Plasma – Net
» Plantations Tanaman Telah Menghasilkan
» Aset Tetap Property, Plant, and Equipment
» Aset Tidak Lancar – Lain-lain
» Other Noncurrent Assets financial statement sept 2016
» Utang Usaha Trade Accounts Payable
» Uang Muka Diterima Advances Received
» Pinjaman Diterima Borrowings financial statement sept 2016
» Liabilitas Sewa Pembiayaan Finance Lease Liabilities
» Surat Utang Jangka Menengah Medium Term Notes
» Utang Obligasi Bonds Payable
» Pengukuran Nilai Wajar Fair Value Measurement
» Kepentingan Nonpengendali Non - Controlling Interests
» Saham Treasuri Treasury Stocks
» Tambahan Modal Disetor – Bersih
» Additional Paid-in Capital - Net
» Beban Pokok Penjualan Cost of Goods Sold
» Beban Penjualan Selling Expenses
» Beban Umum dan Administrasi General and Administrative Expenses
» Beban Bunga dan Beban Keuangan Lainnya Interest Expense and Other Financial Charges
» Imbalan Pasca-Kerja Post-Employment Benefits
» Pajak Penghasilan Income Tax
» Saldo Laba yang Ditentukan Penggunaannya Appropriated Retained Earnings
» Dividen Dividends financial statement sept 2016
» Transaksi Pihak Berelasi Transactions with Related Parties
» Perjanjian Kerjasama dengan KUD Cooperation Agreements with KUD
» Perjanjian Kerjasama Jual Beli Tebu
» Kontrak Pembelian dengan Pembeli dari Luar Negeri Pembeli dan Fasilitas
» PurchaseContract with Overseas Buyer
» PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Rakyat Indonesia Persero Tbk BRI
» PT Bank Rakyat Indonesia Persero Tbk
» Etiket Merek Ikatan dan Perjanjian Penting Commitments and Agreements
» Perjanjian Kerjasama Pembangunan dan Pengoperasian Dermaga dan Tangki
» Cooperation Agreement on Development
» Laba Per Saham Earnings Per Share Instrumen Derivatif Derivative Instruments
» Informasi Segmen Segment Information
» Tujuan dan Kebijakan Manajemen Risiko Keuangan
» Risiko Mata Uang Asing Foreign Exchange Risk
» Risiko Suku Bunga d. Interest Rate Risk
» Pengungkapan Tambahan Laporan Arus Kas Konsolidasian
» Supplemental Disclosures for Consolidated Statements Of Cash Flows
» Reklasifikasi Akun Reclassification of Accounts
» Standar Akuntansi Keuangan Baru dan Penyajian
» New Financial Accounting Standards and Restatement
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