Instrumen keuangan derivatif lanjutan Derivative
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
w. Pengakuan pendapatan
dan beban lanjutanw. Revenue and
expense recognition continued Pendapatan dari pembiayaan konsumen dan sewa pembiayaan diakui sesuai dengan jangka waktu kontrak berdasarkan metode suku bunga efektif. Revenue from consumer financing and finance leases are recognised over the term of the respective contracts using the effective interest method. Beban diakui pada saat terjadinya, dengan menggunakan dasar akrual. Expenses are recognised as incurred on an accruals basis. x. Biaya pengupasan tanah x. Overburden removal costs Dalam operasi penambangan terbuka, diperlukan proses pengupasan tanah untuk mengali batubara, yang disebut sebagai stripping. Biaya produksi stripping dibebankan ke laporan laba rugi konsolidasian pada saat terjadinya. In open pit mining operations, it is necessary to remove overburden to extract coals, which is referred as stripping. The costs of stripping production are charged to the consolidated profit and loss account as incurred. y. Perpajakan y. Taxation Beban pajak penghasilan terdiri dari pajak penghasilan kini dan pajak penghasilan tangguhan. Pajak tersebut diakui dalam laporan laba rugi konsolidasian, kecuali apabila pajak tersebut terkait dengan transaksi atau kejadian yang langsung diakui ke ekuitas. The income tax expense comprises current and deferred income tax. Tax is recognised in the consolidated profit and loss account, except to the extent that it relates to items recognised directly to equity. Pajak penghasilan kini dihitung dengan menggunakan tarif pajak yang berlaku pada tanggal posisi keuangan. The current income tax is calculated using tax rates that have been enacted at the financial position date. Pajak penghasilan tangguhan diakui dengan menggunakan balance sheet liability method, untuk semua perbedaan temporer antara dasar pengenaan pajak atas aset dan liabilitas dengan nilai tercatatnya untuk masing-masing perusahaan. Deferred income tax is provided using the balance sheet liability method, for all temporary differences arising between the tax bases of assets and liabilities and their carrying amount for each entity. Pajak penghasilan tangguhan ditentukan dengan menggunakan tarif pajak yang berlaku atau secara substansi telah diberlakukan pada tanggal posisi keuangan dan diharapkan berlaku pada saat aset pajak tangguhan direalisasi atau liabilitas pajak tangguhan diselesaikan. Deferred income tax is determined using tax rates that have been enacted or substantially enacted as at the financial position date and is expected to apply when the related deferred tax asset is realised or the deferred tax liability is settled.Parts
» Company Organs Organ Perusahaan
» Rapat Umum Pemegang Saham General Meeting of Shareholders
» Kebijakan Dividen Grup Internal Audit GIA
» Dividend Policy Group Internal Audit GIA
» Penunjukan Auditor Eksternal Kalender Finansial Appointment of External Auditor
» Financial calendar Kepatuhan Hukum Komunikasi Perusahaan
» Legal Compliance Corporate Communications
» INFORMASI UMUM GENERAL INFORMATION
» Pendirian dan informasi lainnya
» Establishment and other information
» Anggaran dasar annual report astra 2011
» INFORMASI UMUM lanjutan GENERAL INFORMATION continued
» Perubahan struktur permodalan annual report astra 2011
» Struktur Grup annual report astra 2011
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Laporan Basis of preparation of the consolidated financial statements continued
» Dasar penyusunan laporan keuangan konsolidasian lanjutan
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Kas, setara kas dan deposito Cash, cash equivalents and deposits
» Piutang usaha dan piutang lain-lain Trade and other receivables
» Piutang annual report astra 2011
» Agunan yang diambil alih Repossessed collateral
» Persediaan Inventories annual report astra 2011
» Tanaman perkebunan annual report astra 2011
» Plantations annual report astra 2011
» Aset tetap dan penyusutan lanjutan Fixed assets and depreciation continued
» Properti pertambangan annual report astra 2011
» Aset kerja sama operasi Joint operation assets
» Properti investasi Investment property
» Goodwill lanjutan Goodwill continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Instrumen keuangan derivatif lanjutan Derivative
» Utang usaha annual report astra 2011
» Trade payables annual report astra 2011
» Provisi Provisions annual report astra 2011
» Pinjaman annual report astra 2011
» Pinjaman lanjutan annual report astra 2011
» Borrowings continued annual report astra 2011
» Imbalan kerja lanjutan Employee benefits continued
» Saham Shares annual report astra 2011
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan annual report astra 2011
» Revenue and Biaya pengupasan tanah Overburden removal costs
» Perpajakan lanjutan Taxation continued Sewa Leases
» KOMBINASI BISNIS YANG SIGNIFIKAN SIGNIFICANT BUSINESS COMBINATION
» KOMBINASI BISNIS Sewa lanjutan Leases continued
» SIGNIFICANT BUSINESS Sewa lanjutan Leases continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» CASH AND CASH EQUIVALENTS continued a. Bank lanjutanCash in bank continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI LAIN-LAIN OTHER INVESTMENTS
» INVESTASI LAIN-LAIN lanjutan OTHER INVESTMENTS continued
» Investasi tersedia untuk dijual lanjutan Available-for-sale investments continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG PEMBIAYAAN FINANCING RECEIVABLES
» PIUTANG PEMBIAYAAN lanjutan FINANCING RECEIVABLES continued
» Piutang pembiayaan konsumen, bersih
» Consumer financing receivables, net
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» Surat utang subordinasi Subordinated note
» PERSEDIAAN INVENTORIES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» Pajak dibayar dimuka lanjutan Prepaid taxes continued
» Administrasi Administration annual report astra 2011
» Surat ketetapan pajak annual report astra 2011
» Tax assessments annual report astra 2011
» INVESTASI PADA ENTITAS ASOSIASI DAN PENGENDALIAN BERSAMA ENTITAS
» INVESTMENTS IN Tarif pajak Tax rates
» INVESTASI PADA ENTITAS ASOSIASI DAN PENGENDALIAN BERSAMA ENTITAS lanjutan
» TANAMAN PERKEBUNAN PLANTATIONS Tarif pajak Tax rates
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PINJAMAN JANGKA PENDEK SHORT-TERM BORROWINGS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM BORROWINGS continued
» Pinjaman bank lanjutan Bank loans continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» AKRUAL ACCRUALS Pinjaman sindikasi Syndicated loans
» PROVISIONS 2011 Pinjaman sindikasi Syndicated loans
» PROVISI lanjutan PROVISIONS continued
» PINJAMAN BANK DAN PINJAMAN LAIN-LAIN JANGKA PANJANG lanjutan
» LONG-TERM BANK LOANS AND OTHER LOANS continued
» Pinjaman sindikasi lanjutan Syndicated loans continued
» SURAT BERHARGA YANG DITERBITKAN DEBT SECURITIES IN ISSUE
» SURAT BERHARGA YANG DITERBITKAN
» DEBT SECURITIES IN ISSUE continued a. Utang obligasi lanjutan
» Bonds continued annual report astra 2011
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» DIVIDENDS Medium Term Notes continued
» SALDO LABA DICADANGKAN APPROPRIATED RETAINED EARNINGS
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN BERSIH NET REVENUE
» KARAKTERISTIK BEBAN Medium Term Notes continued
» EXPENSES BY NATURE Medium Term Notes continued
» EXPENSES BY NATURE continued 2011
» PENGHASILAN LAIN-LAIN OTHER INCOME
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI MENGENAI PIHAK BERELASI RELATED PARTY INFORMATION continued b. Pendapatan lanjutan
» Nature of relationship and transactions Revenue continued 2011
» INFORMASI MENGENAI PIHAK BERELASI RELATED PARTY INFORMATION continued f. Kas dan setara kas
» INFORMASI MENGENAI PIHAK BERELASI
» RELATED PARTY INFORMATION continued g. Piutang usaha lanjutan
» Trade receivables continued 2011 annual report astra 2011
» RELATED PARTY INFORMATION continued h. Piutang lain-lain lanjutan
» Other receivables continued 2011 annual report astra 2011
» RELATED PARTY INFORMATION continued i. Utang usaha lanjutan
» Trade payables continued annual report astra 2011
» Liabilitas lain-lain annual report astra 2011
» Other liabilities annual report astra 2011
» Pinjaman jangka pendek dan utang jangka panjang
» RELATED PARTY INFORMATION continued l. Pembiayaan bersama
» Joint financing annual report astra 2011
» Program imbalan pascakerja Post-employment benefit plan
» LABA PER SAHAM EARNINGS PER SHARE MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
» CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS continued
» Perjanjian lisensi, bantuan teknis, royalti, merek dagang, keagenan dan distributor
» Licensing, technical assistance, royalty,
» Fasilitas kredit annual report astra 2011
» Jasa pertambangan annual report astra 2011
» Komitmen pembelian barang modal
» PERJANJIAN, KOMITMEN DAN LIABILITAS KONTINJENSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Tuntutan PT Era Giat Prima lanjutan
» Gugatan PT Indonesia Unggul Bersatu
» ASET ATAU LIABILITAS MONETER BERSIH DALAM MATA UANG ASING
» NET MONETARY ASSETS OR LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASET ATAU LIABILITAS MONETER BERSIH DALAM MATA UANG ASING lanjutan
» PERISTIWA SETELAH PERIODE PELAPORAN SUBSEQUENT EVENTS
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