Segment reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
x. Biaya emisi saham x. Share issuance costs Tambahan biaya yang secara langsung terkait dengan penerbitan saham baru disajikan pada bagian ekuitas sebagai pengurang, bersih setelah pajak, dari jumlah yang diterima. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds. y. Hutang usaha dan lainnya y. Trade and other payables Hutang usaha adalah liabilitas untuk membayar barang atau jasa yang diperoleh dari pemasok dalam kegiatan usaha normal. Hutang usaha diklasifikasikan sebagai liabilitas jangka pendek bila pembayaran dilakukan dalam jangka waktu satu periode atau kurang. Bila tidak, akan disajikan sebagai liabilitas tidak lancar. Hutang usaha pada awalnya diakui sebesar nilai wajar dan kemudian diukur pada biaya diamortisasi dengan menggunakan metode bunga efektif.z. Biaya mobilisasi yang ditangguhkan
Biaya mobilisasi yang terjadi untuk membawa aset milik kontraktor penambangan ke wilayah pertambangan Grup ditangguhkan dan diamortisasi selama masa manfaat masing- masing biaya dengan menggunakan metode unit produksi. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if payment is due within one period or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method.z. Deferred mobilisation costs
Deferred mobilisation costs incurred to move assets belonging to mining contractors to the Group’s mining area are amortised over the periods benefited using the units of production method. aa. Penggunaan estimasi aa. Use of estimates Penyusunan laporan keuangan interim konsolidasian sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia mengharuskan manajemen untuk membuat estimasi dan asumsi yang mempengaruhi jumlah aset dan liabilitas yang dilaporkan, dan pengungkapan atas aset dan liabilitas kontinjen pada tanggal laporan keuangan interim konsolidasian, serta jumlah pendapatan dan beban selama periode pelaporan. Walaupun estimasi ini dibuat berdasarkan pengetahuan terbaik manajemen atas kejadian dan aktivitas saat ini, hasil yang sebenarnya mungkin berbeda dari jumlah yang diestimasi. The preparation of consolidated interim financial statements in conformity with accounting principles generally accepted in Indonesia requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated interim financial statements and the reported amounts of revenues and expenses during the reporting period. Although these estimates are based on management’s best knowledge of current events and activities, actual results could differ from those estimates.Parts
» GENERAL LKFS 30 June 2011 final
» GENERAL continued LKFS 30 June 2011 final
» Dasar penyusunan laporan keuangan interim konsolidasian
» Basis of preparation of the consolidated interim financial statements
» Prinsip-prinsip konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak yang memiliki hubungan istimewa lanjutan
» Transactions with related parties continued
» Piutang usaha dan piutang lain-lain Trade receivables and other receivables
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap dari sewa pembiayaan
» Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration and development
» Biaya eksplorasi dan pengembangan yang ditangguhkan lanjutan
» Deferred exploration and development
» Penurunan nilai aset jangka panjang
» Impairment of long lived assets
» Imbalan karyawan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan karyawan Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya pengupasan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stripping costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kewajiban pengelolaan lingkungan hidup
» Aset keuangan Financial Assets
» Aset keuangan Financial Assets and liabilities continued
» Aset keuangan Liabilitas keuangan Financial Liabilities
» Liabilitas keuangan lanjutan Financial Assets and liabilities continued
» Akuntansi untuk instrumen keuangan derivatif dan aktivitas lindung nilai
» Assets carried at amortised cost
» Aset yang dicatat berdasarkan biaya perolehan diamortisasi lanjutan
» Aset yang tersedia untuk dijual
» Assets classified as available-for-sale
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Hutang usaha dan lainnya Trade and other payables
» Biaya mobilisasi yang ditangguhkan
» Deferred mobilisation costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CASH AND CASH EQUIVALENTS 30
» TRADE RECEIVABLES continued LKFS 30 June 2011 final
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» OTHER RECEIVABLES LKFS 30 June 2011 final
» INVENTORIES KAS YANG DIBATASI PENGGUNAANNYA
» Prepaid taxes Hutang pajak Taxes payable
» Taxes payable continued PERPAJAKAN
» Income tax expense continued
» Deferred tax assets, net continued
» Liabilitas pajak TAXATION continued
» RESTRICTED CASH continued TAXATION continued f. Audit
» Tax audits TAXATION continued f. Audit
» Administration TAXATION continued g. Administrasi
» INVESTASI PADA LKFS 30 June 2011 final
» INVESTMENT IN LKFS 30 June 2011 final
» FIXED ASSETS LKFS 30 June 2011 final
» FIXED ASSETS continued LKFS 30 June 2011 final
» FIXED ASSETS continued Aset dalam penyelesaian lanjutan
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURES
» TRADE PAYABLES 30 LKFS 30 June 2011 final
» ACCRUED EXPENSES 30 LKFS 30 June 2011 final
» Vitol Asia Pte. Ltd. Club Deal Club
» Club Deal lanjutan LONG-TERM LOANS continued
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara
» Coal swap transactions DERIVATIVE INSTRUMENTS
» Gas oil hedging transactions
» Coal-linked Capped Loss Swap Coal-linked Capped Loss Swap
» Modal saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Share capital DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Agio saham DERIVATIVE INSTRUMENTS continued b. Transaksi lindung nilai bahan bakar minyak
» Cadangan umum GENERAL RESERVE AND DIVIDEND DECLARATION
» Pengumuman Dividen GENERAL RESERVE AND DIVIDEND DECLARATION
» Selisih nilai transaksi restrukturisasi entitas sepengendali
» Difference in value from restructuring
» GROUP RESTRUCTURING b. Selisih nilai transaksi atas penambahan modal
» COST OF REVENUE 30 LKFS 30 June 2011 final
» SELLING EXPENSES 30 LKFS 30 June 2011 final
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATION EXPENSES
» 19.69 trade receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 66.23 other receivables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» 8.20 trade payables LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» Kontrak jasa pertambangan Mining services contracts
» Perjanjian kerjasama Kontrak jasa bongkar muat batubara
» Reclamation guarantees continued Komitmen sewa
» Rental commitments SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Komitmen sewa SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengangkutan batubara SIGNIFICANT AGREEMENTS, COMMITMENTS
» Barging agreement SIGNIFICANT AGREEMENTS, COMMITMENTS
» Komisi keagenan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation The Company SIGNIFICANT AGREEMENTS, COMMITMENTS
» Tuntutan hukum SIGNIFICANT AGREEMENTS, COMMITMENTS
» Litigation continued SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts Perjanjian penjualan batubara Coal sales
» Perjanjian konstruksi Construction agreements
» Perjanjian konstruksi lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Construction agreements continued Fasilitas bank
» Bank facilities SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Fasilitas bank lanjutan Bank facility continued
» Fasilitas bank lanjutan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Bank facility continued SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian sewa operasi peralatan berat Heavy equipment operating lease contract
» Perjanjian pengunaan haul road
» Perjanjian pemeliharaan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Maintenance agreement SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Iuran eksploitasi SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Exploitation fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Iuran kehutanan SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Forestry fee SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri Ministerial Regulation No. 782010
» Peraturan Menteri Peraturan Menteri
» Ministerial Regulation No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Peraturan Menteri SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 172010 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Akuisisi perusahaan baru Acquisition
» Penjualan anak perusahaan SIGNIFICANT AGREEMENTS, COMMITMENTS
» EMPLOYEE COSTS 30 JuniJune 30 JuniJune
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued LKFS 30 June 2011 final
» FINANCIAL ASSETS AND FINANCIAL
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» FINANCIAL RISK MANAGEMENT continued ii Risiko
» Risiko kredit FINANCIAL RISK MANAGEMENT continued iii Risiko suku bunga Lanjutan
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