PT PELABUHAN INDONESIA III (PERSERO) PT PELABUHAN INDONESIA III (PERSERO) DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN

PT PELABUHAN INDONESIA III (PERSERO) PT PELABUHAN INDONESIA III (PERSERO) DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN

NOTES TO CONSOLIDATED KONSOLIDASIAN (Lanjutan)

FINANCIAL STATEMENTS (Continued)

Untuk Tahun-tahun yang Berakhir pada Tanggal For The Years Ended

31 Desember 2016, 2015 dan 2014 December 31, 2016, 2015 and 2014 (Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain)

(Expressed in Thousands of Indonesian Rupiah, Unless Otherwise Stated)

3. Ikhtisar Kebijakan Akuntansi Signifikan

3. Summary of Significant Accounting Policies (Lanjutan)

(Continued)

w. Pengakuan Pendapatan dan Beban w. Recognition of Revenue and Expenses

Pendapatan diakui bila besar kemungkinan manfaat Revenue is recognized to the extent that it is probable ekonomi akan mengalir ke Grup dan pendapatan dapat

that the economic benefits will flow to the Group and diukur dengan andal. Kriteria khusus berikut ini harus

the revenue can be reliably measured. The following dipenuhi juga sebelum pendapatan diakui :

specific recognition criteria must also be met before revenue is recognized :

1. Penjualan Barang

1. Sales of Goods

Pendapatan atau penjualan barang diakui pada Income or sales of goods are recognized when the saat resiko dan hak atas pemilikan barang secara

risks and rights of ownership of goods have signifikan telah berpindah kepada pembeli.

passed significantly to the buyer.

2. Penjualan Jasa

2. Sales of Services

Pendapatan dari penjualan jasa diakui pada saat Revenue from sales of services is recognized jasa telah diberikan kepada pelanggan.

when the services are rendered to customers.

3. Pendapatan Kerjasama Mitra

3. Revenue of Partner Cooperation Perusahaan bekerja sama dengan mitra bisnis

The Company is cooperating with business untuk melakukan pekerjaan tertentu atau operasi

partners to carry out a particular job or operation tanah dan wadah kegiatan bongkar muat.

of land and container loading and unloading Kerjasama dengan mitra usaha berdasarkan

activities. Cooperation with business partners is perjanjian kontrak dengan periode waktu yang

based on contractual agreements with mutually disepakati bersama.

agreed time period.

Pendapatan dari mitra usaha patungan diakui Revenue from joint venture partners are berdasarkan faktur bruto (invoice) yang diterbitkan

recognized based on gross invoices (invoices) oleh perusahaan kepada pihak ketiga.

issued by the Company to third parties. Biaya yang berkaitan dengan pendapatan usaha

Expenses which relate to the revenue of the joint bersama mitra disajikan dalam "biaya operasional".

venture partners are presented as "operating expenses".

4. Pendapatan Bunga

4. Interest Income

Penghasilan bunga diakru berdasarkan waktu Interest income is accrued on time basis, with terjadinya dengan acuan jumlah pokok terhutang

reference to the outstanding principal and the dan tingkat bunga yang sesuai.

applicable interest rate.

5. Beban

5. Expenses

Beban diakui pada saat terjadinya berdasarkan Expenses are recognized when incurred on metode akrual.

accrual basis.

x. Liabilitas Imbalan Kerja x. Employee Benefits Liabilities

Imbalan Kerja Jangka Pendek Short-term Employee Benefits Imbalan kerja jangka pendek diakui ketika pekerja telah

Shor-term employee benefits are recognized when an memberikan jasanya dalam suatu periode akuntansi,

employee has rendered service during accounting sebesar jumlah tidak terdiskonto dari imbalan kerja

period, at the undiscounted amount of short-term jangka pendek yang diharapkan akan dibayar sebagai

employee benefits expected to be paid in exchange imbalan atas jasa tersebut.

for that service.

Imbalan kerja jangka pendek mencakup antara lain Short term employee benefits include wages, upah, gaji, bonus dan insentif.

salaries, bonus and incentive. Imbalan Pensiun dan Imbalan Pasca Kerja Lainnya

Pension and Others Post-Employment Benefits Imbalan kerja sehubungan dengan imbalan pasca kerja

Employee benefits related to post retirement benefits karyawan yang bersangkutan sesuai dengan imbalan

of employees is in accordance with Labor Law yang

No. 13/2003 or the Group regulations, whichever Ketenagakerjaan No. 13/2003 atau Peraturan Grup.

benefit is higher.

Laporan Tahunan 2016 annuaL reporT Laporan Tahunan 2016 annuaL reporT

Laporan Keuangan Konsolidasian Management’s discussion and analysis

Tata Kelola perusahaan

Tanggung Jawab sosial perusahaan

Good Corporate Governance

Corporate social responsibility

Consolidated Financial statements