Risiko likuiditas FINANCIAL RISK MANAGEMENT continued
4. ESTIMASI DAN PERTIMBANGAN AKUNTANSI
YANG PENTING lanjutan4. CRITICAL
ACCOUNTING ESTIMATES AND JUDGEMENTS continueda. Estimasi penurunan nilai piutang
a. The estimated impairment of receivable
Grup mengevaluasi piutang dari pelanggan yang tidak dapat memenuhi liabilitas keuangannya. Dalam hal tersebut, Grup menggunakan pertimbangan, berdasarkan fakta dan situasi yang tersedia, termasuk namun tidak terbatas pada, jangka waktu hubungan dengan pelanggan dan status kredit dari pelanggan berdasarkan catatan kredit dari pihak ketiga yang tersedia dan faktor pasar yang telah diketahui, untuk mencatat penyisihan spesifik atas pelanggan terhadap jumlah terutang. Penyisihan ini dievaluasi kembali dan disesuaikan jika tambahan informasi yang diterima mempengaruhi jumlah penyisihan atas penurunan nilai piutang. Penjelasan lebih rinci diungkapkan dalam Catatan 7 dan 9. Group evaluates accounts receivable from customers as unable to meet its financial obligations. In these cases, the Group and Subsidiaries use judgment, based on available facts and circumstances, including but not limited to, the length of its relationship with the customer and the customer’s current credit status based on any available third party credit reports and known market factors, to record specific provisions for customers against amounts due. These specific provisions are re- evaluated and adjusted as additional information received affects the provision for impairment. Further details are disclosed in Note 7 and 9.b. Menentukan pajak penghasilan
b. Determining income taxes
Dalam situasi tertentu, Grup tidak dapat menentukan secara pasti jumlah liabilitas pajak mereka pada saat ini atau masa depan karena proses pemeriksaan, atau negosiasi dengan otoritas perpajakan. Ketidakpastian timbul terkait dengan interpretasi dari peraturan perpajakan yang kompleks serta jumlah dan waktu dari penghasilan kena pajak di masa depan. Resolusi posisi pajak yang diambil oleh Grup dapat berlangsung bertahun-tahun dan sangat sulit untuk memprediksi hasil akhirnya. Apabila terdapat perbedaan perhitungan pajak dengan jumlah yang telah dicatat, perbedaan tersebut akan berdampak pada pajak penghasilan dan pajak tangguhan dalam tahun dimana penentuan pajak tersebut dibuat. In certain circumstances, the Group may not be able to determine the exact amount of its current or future tax liabilities due to ongoing investigations by, or negotiations with, the taxation authority. Uncertainties exist with respect to the interpretation of complex tax regulations and the amount and timing of future taxable income. The resolution of tax positions taken by the Group can take several years to complete and in some cases it is difficult to predict the ultimate outcome. Where the final outcome of these matters is different from the amounts initially recorded, such differences will have an impact on the income tax and deferred income tax provision in the year in which this determination is made.c. Menentukan metode
penyusutan dan estimasi umur manfaat aset tetap c. Determining depreciation method and estimated useful lives of property, plant and equipments Estimasi dari masa manfaat aset tetap berdasarkan penelaahan secara kolektif terhadap praktek industri, evaluasi teknis internal dan pengalaman untuk aset yang setara. Biaya perolehan aset tetap disusutkan dengan menggunakan metode garis lurus berdasarkan taksiran masa manfaat ekonomisnya dan jam kerja mesin. Manajemen mengestimasi masa manfaat ekonomis aset tetap adalah 4 sampai dengan 20 tahun. Perubahan tingkat pemakaian dan perkembangan teknologi dapat mempengaruhi masa manfaat ekonomis dan nilai sisa aset. The estimation of the useful lives of property, plant and equipment is based on Group collective assessment of industry practice, internal technical evaluation and experience with similar assets. The costs of property, plant and equipments are depreciated on a straight- line basis over their estimated useful lives and based on machine working hours. The management properly estimates the useful lives of these property, plant and equipment to be within 4 to 20 years. Changes in the expected level of usage and technological development could impact on the economic useful lives and the residual values of these assets.Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» INFORMASI UMUM Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Pendirian dan informasi umum
» Establishment and general information
» INFORMASI UMUM lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Pendirian dan informasi umum lanjutan
» Establishment GENERAL INFORMATION continued
» Penawaran umum obligasi dan sukuk
» Public offering of bond and sukuk
» Struktur entitas anak GENERAL INFORMATION continued
» Structure of subsidiaries GENERAL INFORMATION continued
» Statement of preparation SUMMARY
» Statement of preparation continued
» Foreign currency translation Aset keuangan Financial asset
» Klasifikasi, pengakuan dan pengukuran
» Aset keuangan lanjutan SUMMARY
» Financial asset continued SUMMARY
» Piutang usaha dan piutang lain-lain
» Penurunan nilai aset keuangan
» Impairment of financial assets
» Penurunan nilai aset keuangan lanjutan
» Impairment of financial assets continued
» Tagihan bruto kepada pemberi kerja
» Gross amount due from customers
» Properti investasi lanjutan SUMMARY
» Investment property continued SUMMARY
» Property, plant and equipment
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Borrowings continued Imbalan kerja Employee benefits
» Imbalan kerja lanjutan SUMMARY
» Employee benefits continued SUMMARY
» IKHTISAR Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Pengakuan pendapatan lanjutan SUMMARY
» Revenue recognition continued SUMMARY
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» Risiko pasar lanjutan FINANCIAL RISK MANAGEMENT continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued
» Risiko kredit FINANCIAL RISK MANAGEMENT continued
» Credit risk FINANCIAL RISK MANAGEMENT continued
» Risiko kredit lanjutan FINANCIAL RISK MANAGEMENT continued
» Credit risk continued FINANCIAL RISK MANAGEMENT continued
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued
» Liquidity risk FINANCIAL RISK MANAGEMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko likuiditas lanjutan FINANCIAL RISK MANAGEMENT continued
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued
» Estimasi fair value FINANCIAL RISK MANAGEMENT continued
» Fair value estimation FINANCIAL RISK MANAGEMENT continued
» Manajemen Modal FINANCIAL RISK MANAGEMENT continued
» Capital Management FINANCIAL RISK MANAGEMENT continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Estimasi penurunan nilai piutang
» The estimated impairment of receivable
» Menentukan pajak penghasilan CRITICAL
» Determining income taxes CRITICAL
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» BUSINESS COMBINATION continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENT continued
» PIUTANG USAHA Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» TRADE RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PIUTANG Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» SUBSIDY Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PIUTANG LAIN-LAIN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» OTHER RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PERSEDIAAN INVENTORIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BEBAN DI BAYAR DIMUKA ADVANCE AND PREPAYMENTS
» UANG MUKA DAN BEBAN DI BAYAR DIMUKA
» ADVANCE AND PREPAYMENTS continued
» INVESTASI PADA Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» INVESTMENTS IN ASSOCIATES AND JOINTLY CONTROLLED ENTITIES
» INVESTMENTS IN ASSOCIATES AND JOINTLY CONTROLLED ENTITIES continued
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» ASET TETAP lanjutan PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» ASET TIDAK LANCAR LAINNYA lanjutan OTHER NON-CURRENT ASSETS continued
» PINJAMAN JANGKA PENDEK SHORT TERM LOAN
» PINJAMAN JANGKA PENDEK lanjutan SHORT - TERM LOANS continued
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» SUKUK SUKUK Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» SUKUK lanjutan SUKUK continued
» PINJAMAN JANGKA PANJANG LONG TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG TERM LOANS continued
» Program imbalan pasca kerja dan imbalan
» Post-employment benefit plans Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Program imbalan pasca kerja lanjutan
» Program imbalan kerja jangka panjang lainnya
» Provisi imbalan karyawan Provision for employee benefits
» PROVISI IMBALAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Provisi imbalan karyawan lanjutan
» Provision for employee benefits continued
» Asumsi-asumsi aktuarial PROVISI IMBALAN KARYAWAN lanjutan PROVISION
» Actuarial assumptions PROVISI IMBALAN KARYAWAN lanjutan PROVISION
» LIABILITAS KEUANGAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTIONS OF INCOME
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST PENJUALAN SALES
» PENJUALAN lanjutan SALES continued BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» Beban penjualan Selling expenses Beban umum dan administrasi General and administrative expenses
» PENDAPATAN DAN BEBAN LAINNYA OTHER INCOME AND EXPENSES BIAYA KEUANGAN FINANCE COSTS
» Pajak dibayar di muka Prepaid taxes
» PERPAJAKAN lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Taxes payable 2014 TAXATION continued b. Utang pajak
» Income tax expense 2014 TAXATION continued c. Beban pajak penghasilan
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Sifat hubungan Nature of relationship
» Sifat hubungan lanjutan Nature of relationship continued
» Total Total Total Rincian transaksi lanjutan Transaction details continued
» Rincian transaksi lanjutan Transaction details continued
» Total INFORMASI PIHAK BERELASI lanjutan RELATED PARTIES INFORMATION continued
» Kompensasi manajemen kunci Key management compensation
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
» Perikatan lanjutan SIGNIFICANT AGREEMENTS
» Commitments continued SIGNIFICANT AGREEMENTS
» Proyek Pembangunan Pabrik Kaltim-5 Project Constructions Kaltim-5 plant
» PERJANJIAN PENTING PERJANJIAN PENTING PERJANJIAN PENTING PERJANJIAN PENTING
» PERJANJIAN PENTING Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
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