IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued a. Dasar penyusunan laporan keuangan konsolidasian lanjutan a. Basis of preparation of the consolidated financial statements continued Berikut adalah standar baru, perubahan atas standar dan interpretasi standar yang wajib diterapkan untuk pertama kalinya untuk tahun buku yang dimulai 1 Januari 2011, namun tidak relevan atau tidak berdampak material terhadap laporan keuangan konsolidasian Grup untuk tahun 31 Desember 2011 : The following new standards, amendments to standards and interpretations are mandatory for the first time for the financial year beginning 1 January 2011, but are not currently relevant or did not have a material impact for the Group‟s consolidated financial statement for the year ended 31 December 2011: - PSAK 2 Revisi 2009, “Laporan Arus Kas” - SFAS 2 Revised 2009, “Statement of Cash Flows” - PSAK 3 Revisi 2010, “Laporan Keuangan Interim” - SFAS 3 Revised 2010, “Interim Financial Reporting” - PSAK 4 Revisi 2009, “Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri” - SFAS 4 Revised 2009, “Consolidated and Separate Financial Statements” - PSAK 8 Revisi 2010, “Peristiwa Setelah Periode Pelaporan” - SFAS 8 Revised 2010, “Events after the Reporting Period” - PSAK 12 Revisi 2009, “Bagian Partisipasi dalam Ventura Bersama” - SFAS 12 Revised 2009, “Interests in Joint Ventures” - PSAK 15 Revisi 2009, “Investasi pada Entitas Asosiasi” - SFAS 15 Revised 2009, “Investments in Associates” - PSAK 19 Revisi 2010, “Aset Tak Berwujud” - SFAS 19 Revised 2010, “Intangible Assets” - PSAK 23 Revisi 2010, “Pendapatan” - SFAS 23 Revised 2010, “Revenue” - PSAK 25 Revisi 2009, “Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan Kesalahan” - SFAS 25 Revised 2009, “Accounting Policies, Changes in Accounting Estimates and Errors” - PSAK 48 Revisi 2009, “Penurunan Nilai Aset” - SFAS 48 Revised 2009, “Impairment of Assets” - PSAK 57 Revisi 2009, “Provisi, Liabilitas Kontinjensi dan Aset Kontinjensi” - SFAS 57 Revised 2009, “Provisions, Contingent Liabilities and Contingent Assets” - PSAK 58 Revisi 2009, “Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang Dihentikan” - SFAS 58 Revised 2009, “Non-current Assets Held for Sale and Discontinued Operations” - ISAK 7 Revisi 2009, “Konsolidasi Entitas Bertujuan Khusus” - ISFAS 7 Revised 2009, “Consolidation of Special Purpose Entities” - ISAK 9, “Perubahan atas Liabilitas Aktivitas Purna Operasi, Restorasi dan Liabilitas Serupa” - ISFAS 9, “Changes in Existing Decommissioning, Restoration and Similar Liabilities” - ISAK 10, “Program Loyalitas Pelanggan” - ISFAS 10, “Customer Loyalty Programs” - ISAK 11, “Distribusi Aset Nonkas kepada Pemilik” - ISFAS 11, “Distributions of Non-Cash Assets to Owners” - ISAK 12, “Pengendalian Bersama Entitas: Kontribusi Nonmoneter oleh Venturer” - ISFAS 12, “Jointly Controlled Entities–Non- monetary Contributions by Venturer” - ISAK 14, “Aset Tak Berwujud – Biaya Situs Web” - ISFAS 14, “Intangible Assets - Website Costs” - ISAK 17, “Laporan Keuangan Interim dan Penurunan Nilai” - ISFAS 17, “Interim Financial Reporting and Impairment” - ISAK No. 19, “Aplikasi Pendekatan Penyajian Kembali pada PSAK 63 Pelaporan Keuangan dalam ekonomi hiperinflasi”. - ISFAS No. 19, “Applying the Restatement Approach under SFAS 63: Financial Reporting in Hyperinflationary Economies”. PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 20 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Parts
» Pendirian Establishment of the Company and other
» Pendirian Perusahaan GENERAL INFORMATION continued
» Pendirian GENERAL INFORMATION continued
» Establishment of the Company and other
» Penawaran GENERAL INFORMATION continued
» Initial public offering of the Company’s shares
» Public Offering of the Company’s Shares
» Entitas anak GENERAL INFORMATION continued
» Entitas anak lanjutan GENERAL INFORMATION continued
» Subsidiaries continued GENERAL INFORMATION continued
» Perjanjian Kerjasama GENERAL INFORMATION continued
» Coal Contract of Work “CCoW”
» INFORMASI UMUM lanjutan born consol audit 311211
» Cadangan Batubara – tidak diaudit Coal Reserves - unaudited
» Area eksplorasi dan pengembangan - tidak diaudit
» Exploration and development area –
» Dasar Basis of preparation of the consolidated
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Piutang usaha dan piutang lain-lain
» Trade receivables and other receivables
» Biaya eksplorasi dan pengembangan yang
» Deferred IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Impairment of non-financial assets
» Biaya pengupasan tanah IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Taxation Imbalan karyawan Employee benefits
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pelaporan segmen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Segment reporting IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Impairment of financial assets i
» Impairment of financial assets continued ii
» Utang usaha dan utang lain- lain
» Estimasi dan asumsi akuntansi yang penting Critical accounting estimates and assumptions
» Critical accounting estimates and assumptions
» Critical accounting estimates and assumptions Pertimbangan penting
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL
» AVAILABLE-FOR-SALE FINANCIAL ASSETS born consol audit 311211
» PIUTANG USAHA born consol audit 311211
» TRADE RECEIVABLES born consol audit 311211
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» PERSEDIAAN INVENTORIES born consol audit 311211
» BIAYA EKSPLORASI DAN PENGEMBANGAN
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» GOODWILL GOODWILL born consol audit 311211
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB STATUTORY RESERVE
» UTANG USAHA 16 . TRADE PAYABLES
» Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS Continued
» Pinjaman jangka pendek - pihak ketiga
» Short-term loans - third parties
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Aset pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets PERPAJAKAN lanjutan TAXATION continued
» Aset pajak tangguhan lanjutan
» Deferred tax assets continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Surat tagihan pajak Tax collection notices
» Administrasi perpajakan Tax administration
» UTANG SEWA PEMBIAYAAN lanjutan FINANCE LEASE PAYABLES continued PENJUALAN BERSIH NET SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN LAIN-LAIN, BERSIH OTHER EXPENSES, NET
» Piutang dari pihak berelasi Amounts due from related parties
» Pinjaman kepada pihak berelasi
» Pendapatan keuangan Finance income
» TRANSAKSI DENGAN TRANSAKSI DENGAN
» Penjualan aset tetap TRANSACTIONS WITH
» Kompensasi manajemen kunci TRANSACTIONS WITH
» Pihak berelasi TRANSACTIONS WITH
» Related parties TRANSACTIONS WITH
» TRANSAKSI DENGAN born consol audit 311211
» LABA PER SAHAM DASAR 27 . EARNINGS PER SHARE
» Agreements with Glencore International AG Perjanjian
» Perjanjian penggunaan alur pelayaran
» Water toll fee service agreement
» Intermediate Stockpile Agreement with PT
» Perjanjian Pekerjaan Pembukaan Lahan
» Perjanjian Penjualan Suku Cadang dan
» Perjanjian dengan Noble Resources Pte Ltd Agreements with Noble Resources Pte Ltd
» KOMITMEN DAN born consol audit 311211
» Perjanjian dengan Subham COMMITMENTS AND
» Agreement with COMMITMENTS AND
» Komitmen penjualan COMMITMENTS AND
» Pengeluaran modal Capital expenditures
» Iuran kehutanan Forestry fee
» Tuntutan Hukum KONTINJENSI CONTINGENCIES
» Legal Claims KONTINJENSI CONTINGENCIES
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 lanjutan
» Government Regulation KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 lanjutan
» Ministerial Regulation KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 lanjutan
» ASET DAN born consol audit 311211
» MONETARY ASSETS born consol audit 311211
» 046,102 Total moneteray assets in foreign currencies
» 679,624 Total moneteray liabilities in foreign currencies
» PELAPORAN SEGMEN SEGMENT REPORTING
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» KONSENTRASI RISIKO CONCENTRATION OF RISK
» PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PERISTIWA SETELAH PERIODE PELAPORAN
» EVENTS AFTER born consol audit 311211
» EVENTS AFTER MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGMENT continued
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