Aset keuangan ADARO ENERGY Tbk 2015
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued k. Goodwill lanjutan k. Goodwill continued Untuk pengujian penurunan nilai, goodwill yang diperoleh dalam kombinasi bisnis dialokasikan pada setiap Unit Penghasil Kas “UPK”, atau kelompok UPK, yang diharapkan dapat memberikan manfaat dari sinergi kombinasi bisnis tersebut. Setiap unit atau kelompok unit yang memperoleh alokasi goodwill menunjukkan tingkat terendah dalam entitas yang goodwill-nya dipantau untuk tujuan manajemen internal. Goodwill dipantau pada level segmen operasi. For the purpose of impairment testing, goodwill acquired in a business combination is allocated to each Cash-Generating Unit “CGU”, or group of CGUs, that is expected to benefit from the synergies of the combination. Each CGU or group of CGUs to which the goodwill is allocated represents the lowest level within the entity at which goodwill is monitored for internal management purposes. Goodwill is monitored at operating segment level.l. Penurunan nilai dari aset non-keuangan
l. Impairment of non-financial assets
Aset yang memiliki umur manfaat tidak terbatas-misalnya goodwill atau aset takberwujud yang belum siap digunakan-tidak diamortisasi namun diuji penurunan nilainya setiap tahun, atau lebih sering jika terdapat kejadian atau perubahan keadaan yang mengindikasikan bahwa nilai tercatatnya mungkin tidak dapat dipulihkan. Penurunan nilai diakui jika nilai tercatat aset melebihi jumlah terpulihkannya. Jumlah terpulihkan merupakan jumlah yang lebih tinggi antara nilai wajar aset dikurangi biaya untuk menjual dan nilai pakai aset. Dalam menentukan penurunan nilai, aset dikelompokkan pada tingkat yang paling rendah dimana terdapat arus kas yang dapat diidentifikasi. Aset non-keuangan selain goodwill yang mengalami penurunan nilai diuji untuk menentukan apakah terdapat kemungkinan pemulihan penurunan nilai, pada setiap tanggal pelaporan. Assets that have an indefinite useful life-for example, goodwill or intangible assets not ready to use-are not subject to amortisation but are tested annually for impairment, or more frequently if events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to disposal and its value-in-use. For the purposes of assessing impairment, assets are grouped at the lowest level for which there are separately identifiable cash flows. Non- financial assets other than goodwill that suffer impairment are reviewed for possible reversal of the impairment at each reporting date. Pembalikan rugi penurunan nilai, untuk aset selain goodwill, diakui jika, dan hanya jika, terdapat perubahan estimasi yang digunakan dalam menentukan jumlah terpulihkan aset sejak pengujian penurunan nilai terakhir kali. Pembalikan rugi penurunan nilai tersebut diakui segera dalam laba rugi. Pembalikan tersebut tidak boleh mengakibatkan nilai tercatat aset melebihi biaya perolehan disusutkan sebelum adanya pengakuan penurunan nilai pada tanggal pembalikan dilakukan. Rugi penurunan nilai atas goodwill tidak dibalik lagi. Reversal on impairment losses for assets other than goodwill is recognised if, and only if, there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment test was carried out. Reversal on impairment losses will be immediately recognised in profit or loss. The reversal should not result in the carrying amount of an asset exceeding what the depreciated cost would have been had the impairment not been recognised at the date on which the impairment was reversed. Impairment losses relating to goodwill will not be reversed. AdAro EnErgy AnnuAl rEPort 2015 | CreatInG Value, DrIVInG GroWtH, BuIlDInG InDoneSIa 244Parts
» 5.71 -8 ADARO ENERGY Tbk 2015
» 19.9 - ADARO ENERGY Tbk 2015
» Interest-bearing debt Utang berbunga
» Pendirian ADARO ENERGY Tbk 2015
» Establishment of the Company and other
» Struktur grup ADARO ENERGY Tbk 2015
» Group structure ADARO ENERGY Tbk 2015
» Struktur grup lanjutan ADARO ENERGY Tbk 2015
» Group structure continued ADARO ENERGY Tbk 2015
» Perjanjian ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama ADARO ENERGY Tbk 2015
» Cooperation Agreement ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama lanjutan ADARO ENERGY Tbk 2015
» Cooperation Agreement continued ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan ADARO ENERGY Tbk 2015
» Mining Business Permits ADARO ENERGY Tbk 2015
» Basis of preparation of the consolidated Perubahan
» Changes to the statements of financial
» 1. Consolidation ADARO ENERGY Tbk 2015
» 2. Akuisisi 2. Acquisition ADARO ENERGY Tbk 2015
» 2. Acquisition continued ADARO ENERGY Tbk 2015
» Prinsip-prinsip konsolidasi lanjutan ADARO ENERGY Tbk 2015
» Principles of consolidation continued
» Foreign currency translation ADARO ENERGY Tbk 2015
» Mata uang fungsional dan penyajian
» Functional and presentation currency
» Piutang ADARO ENERGY Tbk 2015
» Receivables ADARO ENERGY Tbk 2015
» Persediaan ADARO ENERGY Tbk 2015
» Inventories ADARO ENERGY Tbk 2015
» Aset keuangan ADARO ENERGY Tbk 2015
» Financial assets ADARO ENERGY Tbk 2015
» Klasifikasi, ADARO ENERGY Tbk 2015
» Classification, ADARO ENERGY Tbk 2015
» Derivative ADARO ENERGY Tbk 2015
» Goodwill ADARO ENERGY Tbk 2015
» Penurunan nilai dari aset non-keuangan
» Impairment of non-financial assets
» Aset eksplorasi dan evaluasi lanjutan
» Exploration ADARO ENERGY Tbk 2015
» Properti pertambangan ADARO ENERGY Tbk 2015
» Mining properties ADARO ENERGY Tbk 2015
» Properti pertambangan lanjutan ADARO ENERGY Tbk 2015
» Mining properties continued ADARO ENERGY Tbk 2015
» Utang usaha ADARO ENERGY Tbk 2015
» Trade payables ADARO ENERGY Tbk 2015
» Pinjaman ADARO ENERGY Tbk 2015
» Borrowings ADARO ENERGY Tbk 2015
» Imbalan kerja karyawan ADARO ENERGY Tbk 2015
» Employee benefits ADARO ENERGY Tbk 2015
» Modal saham ADARO ENERGY Tbk 2015
» Share capital ADARO ENERGY Tbk 2015
» Pembagian dividen ADARO ENERGY Tbk 2015
» Dividend distributions ADARO ENERGY Tbk 2015
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue ADARO ENERGY Tbk 2015
» Penjualan batubara ADARO ENERGY Tbk 2015
» Sales of coal ADARO ENERGY Tbk 2015
» Pendapatan sewa ADARO ENERGY Tbk 2015
» Rental income ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS1.000.000 ADARO ENERGY Tbk 2015
» US1,000,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS1.000.000 lanjutan
» US1,000,000 ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS380.000 ADARO ENERGY Tbk 2015
» US380,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS200,000 ADARO ENERGY Tbk 2015
» US200,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS200,000 lanjutan
» US200,000 Facility Agreement continued
» Perjanjian Fasilitas AS120.000 ADARO ENERGY Tbk 2015
» US120,000 Facilities Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS120.000 lanjutan
» US120,000 ADARO ENERGY Tbk 2015
» Pinjaman Sindikasi Bank ADARO ENERGY Tbk 2015
» Syndicated Bank Loan ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS160.000 ADARO ENERGY Tbk 2015
» US160,000 Facility Agreement ADARO ENERGY Tbk 2015
» Pinjaman Sindikasi ADARO ENERGY Tbk 2015
» Syndicated Loan ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS40.000 ADARO ENERGY Tbk 2015
» US40,000 Facility Agreement ADARO ENERGY Tbk 2015
» Pajak yang bisa dipulihkan kembali Recoverable taxes
» Recoverable taxes continued ADARO ENERGY Tbk 2015
» Pajak Recoverable taxes continued
» Utang pajak ADARO ENERGY Tbk 2015
» Taxes payable ADARO ENERGY Tbk 2015
» Beban pajak penghasilan ADARO ENERGY Tbk 2015
» Income tax expenses ADARO ENERGY Tbk 2015
» Beban pajak penghasilan lanjutan
» Income tax expenses continued
» Asetliabilitas pajak tangguhan ADARO ENERGY Tbk 2015
» Deferred tax assetsliabilities ADARO ENERGY Tbk 2015
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Administrasi ADARO ENERGY Tbk 2015
» Administration ADARO ENERGY Tbk 2015
» Surat ketetapan pajak ADARO ENERGY Tbk 2015
» Tax assessment letters ADARO ENERGY Tbk 2015
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» - Details of balances and transactions
» 0.55 Details of balances and transactions
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement ADARO ENERGY Tbk 2015
» Pengeluaran modal ADARO ENERGY Tbk 2015
» Capital expenditure ADARO ENERGY Tbk 2015
» Pungutan penggunaan kawasan hutan
» Tuntutan hukum ADARO ENERGY Tbk 2015
» Legal proceedings ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 182009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 182009 ADARO ENERGY Tbk 2015
» Undang-undang Pertambangan No. 42009 ADARO ENERGY Tbk 2015
» Mining Law No. 42009 ADARO ENERGY Tbk 2015
» Mining Law No. 42009 continued
» Peraturan Menteri No. 282009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 282009 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 342009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 342009 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 172010 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 172010 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 252013 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 252013 ADARO ENERGY Tbk 2015
» Contract in relation to the overburden
» Long-term ADARO ENERGY Tbk 2015
» US270,000 ADARO ENERGY Tbk 2015
» Convertible loan and shares subscription
» US30,000 ADARO ENERGY Tbk 2015
» Risiko pasar ADARO ENERGY Tbk 2015
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