Income tax continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued r. Pajak penghasilan lanjutanr. Income tax continued
Pajak penghasilan final lanjutan Final income tax continued Beban pajak kini sehubungan dengan penghasilan yang dikenakan pajak penghasilan final diakui proposional dengan jumlah pendapatan menurut akuntansi yang diakui pada tahun berjalan. Selisih antara pajak penghasilan final yang telah dibayar dengan beban pajak penghasilan final pada tahun berjalan diakui sebagai pajak dibayar di muka atau utang pajak. Current tax expense related to income subject to final income tax is recognized in proportion to total income recognized during the current year for accounting purposes. The difference between the final income tax paid and the final income tax expense for the current year is recognized as prepaid tax or tax payable. Perbedaan nilai tercatat aset atau liabilitas yang berhubungan dengan pajak penghasilan final dengan dasar pengenaan pajaknya tidak diakui sebagai aset atau liabilitas pajak tangguhan. The differences between the carrying amounts of existing assets or liabilities related to the final income tax and their respective tax bases are not recognized as deferred tax assets or liabilities. Koreksi terhadap liabilitas perpajakan diakui pada saat surat ketetapan pajak diterima atau, jika diajukan keberatan, pada saat keputusan atas keberatan ditetapkan. Amendments to tax obligations are recorded when a tax assessment letter is received or, if appealed against, when the result of the appeal is determined. s. Laba rugi per saham dasar s. Basic earnings loss per share Kelompok Usaha menerapkan PSAK No. 56 Revisi 2011, yang menetapkan prinsip penentuan dan penyajian laba per saham. The Group applied PSAK No. 56 Revised 2011, which prescribe principles for the determination and presentation of earnings per share. Laba rugi per saham dasar dihitung dengan membagi laba rugi periode berjalan yang dapat diatribusikan kepada pemegang saham induk dengan jumlah rata-rata tertimbang saham biasa yang beredar pada tahun yang bersangkutan. Basic earnings loss per share amounts are computed by dividing the profit for the year attributable to owners of the parent entity by the weighted average number of ordinary shares outstanding during the year. Laba rugi per saham dilusian dihitung setelah melakukan penyesuaian yang diperlukan terhadap jumlah rata-rata tertimbang saham biasa yang beredar dengan asumsi bahwa semua opsi saham dilaksanakan pada saat penerbitan Catatan 31. Diluted earnings loss per share is computed after making necessary adjustments to the weighted-average number of ordinary shares outstanding assuming the full exercise of employee stock option at the time of issuance Note 31. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 402. IKHTISAR KEBIJAKAN AKUNTANSI YANG
Parts
» Krakatau Steel Biilingual 30 September 2013
» Pendirian Perusahaan UMUM GENERAL
» Pendirian Perusahaan lanjutan UMUM lanjutan GENERAL continued
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» UMUM lanjutan c. Struktur Entitas Anak dan Entitas Asosiasi
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements
» Principles of consolidation IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset dan liabilitas keuangan Financial assets and liabilities
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Penurunan nilai IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Provisions IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Imbalan kerja Employee benefits
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Employee benefits continued Imbalan kerja jangka panjang
» Pajak penghasilan Income tax
» Income tax continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Laba rugi per saham dasar Basic earnings loss per share
» Segment information IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Selisih perubahan ekuitas entitas anak perusahaan asosiasi
» Changes in IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Stock Option IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif
» Accounting Standards that have been Published but not yet Effective
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Krakatau Steel Biilingual 30 September 2013
» SOURCE OF Krakatau Steel Biilingual 30 September 2013
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA Krakatau Steel Biilingual 30 September 2013
» 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 OTHERS RECEIVABLES continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan Krakatau Steel Biilingual 30 September 2013
» INVESTMENTS IN Krakatau Steel Biilingual 30 September 2013
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PIUTANG JANGKA PANJANG lanjutan
» LONG-TERM RECEIVABLES continued PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Perusahaan lanjutan
» SHORT-TERM BANK LOANS continued The Company continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Beban manfaat pajak Tax expense benefit Pajak kini Current tax
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS KEUANGAN JANGKA PANJANG LONG-TERM FINANCIAL LIABILITIES
» LIABILITAS KEUANGAN JANGKA PANJANG lanjutan
» Liabilitas imbalan kerja jangka pendek Short-
» Liabilitas imbalan Kerja jangka panjang Long-
» LONG-TERM FINANCIAL IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL PENCADANGAN SALDO
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN Krakatau Steel Biilingual 30 September 2013
» Risiko likuiditas Liquidity risk
» Liquidity risk continued KEBIJAKAN DAN
» KEBIJAKAN DAN SIGNIFICANT AGREEMENTS
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS Krakatau Steel Biilingual 30 September 2013
» SIGNIFICANT COMMITMENTS Krakatau Steel Biilingual 30 September 2013
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS
» KOMITMEN DAN PERJANJIAN PENTING lanjutan
» SIGNIFICANT COMMITMENTS KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» KONTINJENSI CONTINGENCIES Krakatau Steel Biilingual 30 September 2013
» KONTINJENSI lanjutan Pada tanggal 26 April 2012 Majelis Hakim telah
» CONTINGENCIES continued On April 26, 2012, the Judges issued a verdict
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND Krakatau Steel Biilingual 30 September 2013
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
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