Transaksi dengan pihak berelasi
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
- Lanjutan - Continuedv. Pelaporan Segmen - Lanjutan
v. Information of segment
- Continued b. b. c. di mana terseida informasi keuangan yang dapat dipisahkan. c. for which discrete financial information is available.w. Laba per saham
w. Earning per Share
x. Dividen
x. Dividend
y. Penggunaan estimasi
y. Use of estimates
z. Standar akuntansi baru
z. New accounting standards
Dividend distribution to the Companys shareholders is recognized as a liability in the consolidated financial statements in the period in which the dividends are approved by the shareholders of the Company. Laba bersih per saham dasar dihitung dengan membagi total laba tahun berjalan dengan jumlah rata-rata tertimbang saham saham biasa yang beredar pada periode pelaporan. Laba bersih per saham dilusian dihitung dengan membagi total laba tahun berjalan dengan rata-rata tertimbang jumlah saham biasa yang beredar pada periode pelaporan, yang disesuaikan untuk mengasumsikan konversi efek berpotensi saham biasa yang sifatnya dilutif. The preparation of financial statements in conformity with financial accounting requires the management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statement and the reported amount of revenue and expenses during the reporting period. Actual results may differ from those estimates. The following new standards, amendments to standards and interpretations are mandatory for the first time for the financial year beginning 1 January 2012, but are not relevant or did not have material impact for the Company: yang hasil usahanya dikaji ulang secara reguler oleh pengambil keputusan operasional untuk membuat keputusan tentang sumberdaya yang dialokasikan pada segmen tersebut dan menilai kinerjanya; dan Informasi yang digunakan oleh pengambil keputusan operasional dalam rangka alokasi sumberdaya dan penilaian kinerja mereka terfokus pada kategori dari setiap produk atau jasa yang menyerupai segmen usaha yang dilaporkan di periode sebelumnya. Kebijakan akuntansi yang digunakan dalam menyusun informasi segmen sama dengan yang digunakan dalam penyusunan laporan keuangan konsolidasian. Berikut adalah standar baru, perubahan atas standar dan interpretasi standar yang wajib diterapkan untuk pertama kalinya untuk tahun buku yang dimulai 1 Januari 2012, yang relevan namun tidak berdampak material terhadap Perseroan: whose operating results are reviewed regularly by the entity’s chief operating decision maker to make decision about resources to be allocated to the segments and assess its performance; and Information reported to the chief operating decision maker for the purpose of resource allocation and assessment of their performance is more specifically focused on the category of each product, which is similar to the business segment information reported in the prior periods. The accounting policies used in preparing segment information are the same as those used in preparing the consolidated financial statements. Basic earnings per share is computed by dividing net income by the weighted average number of shares outstanding during the year. Diluted earnings loss per share is computed by dividing net income by the weighted average number of shares outstanding as adjusted for the effects of all potentially dilutive ordinary shares. Pembagian dividen kepada para pemegang saham Perseroan diakui sebagai liabilitas dalam laporan keuangan konsolidasian pada periode ketika dividen tersebut disetujui oleh para pemegang saham Perseroan. Penyusunan laporan keuangan sesuai dengan standar akuntansi keuangan mengharuskan manajemen membuat estimasi dan asumsi yang mempengaruhi jumlah aset dan liabilitas yang dilaporkan serta pengungkapan aset dan liabilitas kontinjensi pada tanggal laporan keuangan serta jumlah pendapatan dan beban selama periode pelaporan. Realisasi dapat berbeda dari jumlah yang diestimasi.Parts
» INFORMASI UMUM Annual Report 2012 PKPK
» GENERAL INF ORMATION Annual Report 2012 PKPK
» Dasar penyusunan laporan keuangan konsolidasian
» Basis of preparation of the consolidated financial
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Consolidation principles SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kombinasi bisnis SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Business combinations SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kas, setara kas dan deposito
» Cash, cash equivalents, and deposit
» Piutang usaha dan piutang lainnya
» Trade receivables and other receivables
» Persediaan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Inventory SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Bill gross employer SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Aset tetap SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» F ixed assets SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Aset tetap untuk dijual - Lanjutan
» Sewa SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Leases SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan nilai aset non-keuangan - Lanjutan
» Biaya eksplorasi dan pengembangan tangguhan
» Deferred exploration and development expenditures
» Provisi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Provisions SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kewajiban Pengelolaan Lingkungan Hidup PLH
» Provision for Environmental Reclamation Costs ERC
» Pinjaman SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Borrowing Instrumen keuangan F inancial instruments
» Instrumen keuangan - Lanjutan F inancial instruments
» Instrumen keuangan - Lanjutan
» F inancial instruments SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Transaksi dan saldo dalam mata uang asing
» Transaction and balance in foreign currency
» Transaksi dengan pihak berelasi
» Transaction with related party
» Transaksi dengan pihak berelasi - Lanjutan
» Pendapatan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Revenues SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Perpajakan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Taxation SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Imbalan kerja SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Post-employment benefit SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Post-employment benefit - Continued
» Pelaporan Segmen SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Information of segment SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Laba per saham SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Earning per Share SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Dividen SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Dividend SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Penggunaan estimasi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Use of estimates SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Standar akuntansi baru SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» New accounting standards SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Standar akuntansi baru - Lanjutan
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» RESTATEMENT OF F INANCIAL STATEMENTS
» KAS DAN SETARA KAS - Lanjutan
» PIUTANG USAHA Annual Report 2012 PKPK
» TRADE RECEIVABLES Annual Report 2012 PKPK
» PIUTANG RETENSI Annual Report 2012 PKPK
» RETENTION RECEIVABLES Annual Report 2012 PKPK
» PIUTANG LAIN-LAIN Annual Report 2012 PKPK
» OTHER RECEIVABLES Annual Report 2012 PKPK
» PIUTANG LAIN-LAIN - Lanjutan
» PERSEDIAAN Annual Report 2012 PKPK
» INVENTORIES Annual Report 2012 PKPK
» TAGIHAN BRUTO KEPADA PEMBERI KERJA
» GROSS AMOUNT DUE F ROM CUSTOMERS
» BIAYA DIBAYAR DI MUKA DAN UANG MUKA
» PREPAID EXPENSES AND ADVANCES
» JAMINAN PENGADILAN PAJAK Annual Report 2012 PKPK
» JAMINAN PENGADILAN PAJAK - Lanjutan
» COURT OF TAX DEPOSIT - Continued
» JAMINAN PELAKSANAAN PEKERJAAN Annual Report 2012 PKPK
» WARRANTIES OF WORK Annual Report 2012 PKPK
» ASET TETAP Annual Report 2012 PKPK
» F IXED ASSETS Annual Report 2012 PKPK
» BIAYA EKSPLORASI TANGGUHAN Annual Report 2012 PKPK
» BIAYA EKSPLORASI TANGGUHAN - Lanjutan
» DEF ERRED EXPLORATION COSTS - Continued
» UTANG USAHA Annual Report 2012 PKPK
» TRADE PAYABLES Annual Report 2012 PKPK
» BIAYA YANG MASIH HARUS DIBAYAR
» ACCRUED EXPENSES Annual Report 2012 PKPK
» UTANG BANK Annual Report 2012 PKPK
» BANK LOANS Annual Report 2012 PKPK
» UTANG SEWA PEMBIAYAAN Annual Report 2012 PKPK
» LEASE PAYABLE Annual Report 2012 PKPK
» UTANG SEWA PEMBIAYAAN - Lanjutan
» UTANG LAIN-LAIN Annual Report 2012 PKPK
» OTHER PAYABLES Annual Report 2012 PKPK
» Pajak penghasilan Income tax
» OTHER PAYABLES - Continued PERPAJAKAN PERPAJAKAN - Lanjutan PERPAJAKAN - Lanjutan
» TAXATION - Continued Annual Report 2012 PKPK
» PERPAJAKAN - Lanjutan Annual Report 2012 PKPK
» Surat Ketetapan Pajak TAXATION - Continued
» LIABILITAS IMBALAN PURNA KARYA
» POST EMPLOYMENT BENEF IT LIABILITY
» LIABILITAS IMBALAN PURNA KARYA - Lanjutan
» POST EMPLOYMENT BENEF IT LIABILITY - Continued
» MODAL SAHAM Annual Report 2012 PKPK
» SHARE CAPITAL Annual Report 2012 PKPK
» TAMBAHAN MODAL DISETOR Annual Report 2012 PKPK
» ADDITIONAL PAID-IN CAPITAL Annual Report 2012 PKPK
» MODAL SAHAM DIPEROLEH KEMBALI
» TREASURY STOCKS Annual Report 2012 PKPK
» RETAINED EARNINGS ARE PERMITTED USES
» KEPENTINGAN NON-PENGENDALI Annual Report 2012 PKPK
» NON-CONTROLLING INTEREST Annual Report 2012 PKPK
» PENDAPATAN USAHA Annual Report 2012 PKPK
» OPERATING REVENUES Annual Report 2012 PKPK
» BEBAN POKOK PENDAPATAN USAHA
» Beban pokok penjualan batubara
» BEBAN POKOK PENDAPATAN USAHA - Lanjutan
» COST OF OPERATING REVENUE - Continued
» Beban pokok pendapatan sewa alat berat
» Cost of heavy equipment rental revenue
» BEBAN USAHA Annual Report 2012 PKPK
» OPERATING EXPENSES Annual Report 2012 PKPK
» PENDAPATAN DAN BEBAN DI LUAR USAHA
» NON-OPERATING INCOME CHARGES Annual Report 2012 PKPK
» EARNING PER SHARE Annual Report 2012 PKPK
» TRANSAKSI AKTIVITAS INVESTASI DAN PENDANAAN YANG TIDAK MEMPENGARUHI
» INFORMASI SEGMEN Annual Report 2012 PKPK
» SEGMENT INF ORMATION Annual Report 2012 PKPK
» SEGMENT INF ORMATION - Continued
» RELATED PARTY TRANSACTIONS Annual Report 2012 PKPK
» RELATED PARTY TRANSACTIONS - Continued
» KOMITMEN Annual Report 2012 PKPK
» COMMITMENT Annual Report 2012 PKPK
» KOMITMEN - Lanjutan Annual Report 2012 PKPK
» COMMITMENT - Continued Annual Report 2012 PKPK
» Manajemen Risiko Modal RISK MANAGEMENT
» Risk Management Capital RISK MANAGEMENT
» Manajemen Risiko Keuangan RISK MANAGEMENT
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