Basis of preparation of the consolidated financial
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
- Lanjutan - Continuedh. Aset tetap - Lanjutan
h. F ixed assets - Continued
Bangunan Buildings Alat berat Heavy equipment Mesin dan peralatan Machinery and equipment Kendaraan Vehicles Inventaris proyek Project equipment Inventaris kantor Office equipmenti. Aset tetap untuk dijual
i. F ixed assets to be sold
Perseroan mengklasifikasikan suatu aset tidak lancar atau kelompok lepasan sebagai dimiliki untuk dijual jika jumlah tercatatnya akan dipulihkan terutama melelui transaksi penjualan daripada melalui pemakaian berlanjut. Pengeluaran untuk perbaikan atau perawatan aset tetap untuk menjaga manfaat keekonomian masa yang akan datang dibebankan pada laporan laba rugi pada saat terjadinya. Penyempurnaan yang menambah nilai kegunaan dan masa manfaat, dan penambahan dalam jumlah yang signifikan dikapitalisasi. Nilai tercatat aset tetap ditelaah kembali dan dilakukan penurunan nilai apabila terdapat peristiwa atau perubahan kondisi tertentu yang mengindikasikan nilai tercatat tersebut tidak dapat dipulihkan sepenuhnya. Nilai residu, umur manfaat, serta metode penyusutan ditelaah paling tidak setiap tahun. Aset tetap yang sudah tidak digunakan lagi atau dilepaskan, dikeluarkan dari kelompok aset tetap berikut akumulasi penyusutan serta akumulasi penurunan nilai yang terkait dengan aset tetap tersebut. Jumlah tercatat aset tetap dihentikan pengakuannya derecognized pada saat dilepaskan atau tidak ada manfaat ekonomis masa depan yang diharapkan dari penggunaan atau pelepasannya. Laba atau rugi yang timbul diakui dalam laporan laba rugi pada tahun berjalan. Aset dalam penyelesaian meliputi bangunan dan prasarana lainnya, yang dinyatakan berdasarkan biaya pembangunan, biaya pegawai langsung, biaya tidak langsung dalam pembangunan tersebut dan biaya-biaya pinjaman yang digunakan untuk membiayai aset selama masa pembangunan. Akumulasi biaya aset dalam pembangunan akan direklasifikasi ke aset tetap yang bersangkutan dan kapitalisasi biaya pinjaman dihentikan pada saat pembangunan selesai dan aset tersebut siap untuk dipergunakan. Aset tetap Masa manfaat Expenditures for repairs and maintenance of fixed asset to keep the future economic benefits are charged to the statement of income at the time of transactions. Improvements which increase the value or utility or estimated useful life of the fixed asset are capitalized. The carrying values of fixed assets are reviewed for impairment when event or changes in circumstances indicate that carrying values may not be recoberable. The residual value, useful life and depreciation are reviewed at least annually. When assets are retired or otherwise disposed of, the cost and its related accumulated depreciation and impairment are removed from the accounts. An item of fixed assets is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any resulting gain or loss is included in the statement of income in the current year. Construction in progress represents building and other infrastructure under construction which is stated based on developing cost, direct employee cost, indirect cost and borrowing cost which is used to fund the construction. Accumulated cost of construction in progress will be transferred to the respective fixed assets account along with the capitalization of borrowing cost when it is completed and ready for use. The Company classifies a non-current asset or group removable as held for sale if their carrying amount will be recovered principally melelui sale transaction rather than through continuing use. Fixed assets 20 tahun years 8 tahun years 8 tahun years 4 tahun years 4 tahun years 4 tahun years CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011 F or the Years Ended December 31, 2012 And 2011 Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain Expressed In Thousand Rupiah, Unless otherwise Stated DAN ENTITAS ANAK AND ITS SUBSIDIARY2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
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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