Transaksi dengan pihak berelasi Transactions with related parties Kas dan setara kas
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
d. Transaksi dengan pihak berelasi d. Transactions with related parties Perseroan dan entitas anak mempunyai transaksi dengan pihak berelasi. Definisi pihak berelasi sesuai dengan yang diatur dalam Peraturan BAPEPAM-LK No. VIII.G.7 tentang Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik yang terdapat dalam lampiran keputusan ketua BAPEPAM-LK Nomor Kep-347BL2012 tanggal 25 Juni 2012. The Company and its subsidiaries have transactions with related parties. The definition of related parties is in accordance with regulation of BAPEPAM-LK. No. VIII.G.7 regarding the Issuer’s or Public Company’s Financial Statement Presentation and disclosure as included in the appendix of the decision of the Chairman of BAPEPAM-LK No. Kep-347BL2012 dated June 25, 2012. Seluruh transaksi dan saldo yang material dengan pihak berelasi diungkapkan dalam Catatan 43 atas laporan keuangan konsolidasian. All material transactions and balances with related parties are disclosed in the Note 43 to the consolidated financial statements. e. Kas dan setara kas e. Cash and cash equivalents Kas dan setara kas mencakup kas, bank serta deposito berjangka dan call deposit yang jatuh tempo dalam waktu tiga bulan atau kurang. Cash and cash equivalents include cash on- hand, cash in banks, and time deposits and call deposits with maturities of three months or less. Kas dan setara kas yang ditempatkan sebagai margin deposits atas fasilitas letter of credit, dan jaminan utang bank disajikan sebagai ”Kas dan setara kas yang dibatasi penggunaannya.” Cash and cash equivalents which are placed as margin deposits for letters of credit, and collateralized for bank loan facilities are classified as “Restricted cash and cash equivalents”. Deposito berjangka yang jatuh tempo lebih dari tiga bulan disajikan sebagai “Investasi jangka pendek”. Untuk kepentingan penyajian laporan arus kas konsolidasian, mutasi deposito berjangka tersebut disajikan dalam kelompok kegiatan investasi. Time deposits with maturities of more than three months are classified as “Short-term investment”. For consolidated statements of cash flows purposes, movements in such time deposits are classified as investment activities.f. Investasi efek
Parts
» Laporan Tahunan | Semen Indonesia
» UMUM GENERAL Laporan Tahunan | Semen Indonesia
» UMUM lanjutan GENERAL continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan kebijakan akuntansi Changes in accounting policies
» Perubahan kebijakan akuntansi lanjutan Changes in accounting policy continued
» Prinsip-prinsip konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak berelasi Transactions with related parties Kas dan setara kas
» Piutang usaha Trade receivables and other receivables continued Persediaan Inventories
» Properti Investasi Investment property
» Investasi pada entitas asosiasi Investments in associates
» Aset tetap dan penyusutan lanjutan Fixed assets and depreciation continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan Liabilitas pascakerja lanjutan Post-employment
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan Aset keuangan lanjutan Financial assets continued
» Penghentian pengakuan Laporan Tahunan | Semen Indonesia
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan Foreign currency
» Perpajakan lanjutan Taxation continued
» Perpajakan lanjutan Taxation continued Saham treasuri Treasury stock
» Laba per saham dasar lanjutan Informasi segmen Segment information Aset lain-lain Other assets
» Penurunan nilai aset nonkeuangan lanjutan Impairment
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pertimbangan Judgements PERTIMBANGAN DAN ESTIMASI lanjutan JUDGEMENTS AND ESTIMATES continued
» Pertimbangan lanjutan Judgements continued Estimasi Estimation
» Estimasi lanjutan Estimation continued
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan BUSINESS COMBINATION continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» Kas Cash on hand Bank Cash in banks
» Bank lanjutan Cash in banks continued
» Deposito berjangka dan call deposits Time and call deposits
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Tahunan | Semen Indonesia
» Utang pajak lanjutan Taxes payable continued
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset dan liabilitas pajak tangguhan - neto Deferred tax assets and liabilities - net
» Surat Ketetapan Pajak Tax Assessments
» ASET TETAP lanjutan FIXED ASSETS continued
» BEBAN TANGGUHAN DEFERRED CHARGES ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAK BERWUJUD lanjutan INTANGIBLE ASSETS continued UANG MUKA PEMBELIAN ASET TETAP ADVANCES
» Jangka pendek PINJAMAN BORROWINGS
» Jangka pendek lanjutan PINJAMAN lanjutan BORROWINGS continued
» Jangka pendek lanjutan Jangka panjang
» Jangka panjang lanjutan PINJAMAN lanjutan BORROWINGS continued
» Interest and Penalties PINJAMAN DARI
» ASET LAIN-LAIN OTHER ASSETS LIABILITAS SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
» LIABILITAS SEWA PEMBIAYAAN lanjutan FINANCE LEASE LIABILITIES continued UTANG USAHA TRADE PAYABLES
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» Dana Pensiun Lembaga Keuangan DPLK Dana Pensiun Lembaga Keuangan DPLK
» Program tunjangan kesejahteraan hari tua Old-age benefit program
» Program bantuan pemeliharaan kesehatan purnakarya Pensioners health care assistance program
» Program kesejahteraan karyawan Employee welfare program
» MODAL SAHAM SHARE CAPITAL TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Laporan Tahunan | Semen Indonesia
» CADANGAN ATAS LINDUNG NILAI ARUS KAS CASH FLOW HEDGE RESERVE
» PENDAPATAN REVENUE BEBAN POKOK PENDAPATAN COST OF REVENUE
» General and administration expenses Pendapatan operasi lainnya Other operating income
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Saldo dengan pihak berelasi Balances with related parties
» Saldo dengan pihak berelasi lanjutan Balances with related parties continued
» INFORMASI MENGENAI Laporan Tahunan | Semen Indonesia
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI PENTING LAINNYA lanjutan OTHER
» INFORMASI PENTING LAINNYA lanjutan OTHER The WHRPG Project continued
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