Principles of consolidation continued Since January 1, 2011 continued
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG PENTING lanjutan c. Prinsip-prinsip konsolidasi lanjutan Sejak Tanggal 1 Januari 2011 lanjutan KNP mencerminkan bagian atas laba atau rugi dan aset neto dari Entitas Anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung kepada Perusahaan, yang masing-masing disajikan dalam laporan laba rugi komprehensif interim konsolidasian dan dalam ekuitas pada laporan posisi keuangan interim konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Principles of consolidation continued Since January 1, 2011 continued
NCI represents the portion of the profit or loss and net assets of the Subsidiaries not attributable, directly or indirectly, to the Company, which are presented in the interim consolidated statements of comprehensive income and under the equity section of the interim consolidated statements of financial position, respectively, separately from the corresponding portion attributable to the equity holders of the parent company. Sebelum tanggal 1 Januari 2011 Prior to January 1, 2011 Kerugian yang menjadi bagian dari KNP pada entitas-entitas anak tertentu yang tidak dimiliki secara penuh yang sudah melebihi bagiannya dalam modal disetor entitas-entitas anak tersebut dibebankan sementara kepada pemegang saham pengendali, kecuali terdapat kewajiban yang mengikat KNP untuk menutupi kerugian tersebut. Laba entitas-entitas anak tersebut pada periode berikutnya terlebih dahulu akan dialokasikan kepada pemegang saham pengendali sampai seluruh bagian kerugian KNP yang sebelumnya dibebankan kepada pemegang saham pengendali dapat ditutup secara penuh. Akuisisi atas KNP dicatat dengan menggunakan metode ekstensi enduk-entitas anak, dimana perbedaan antara biaya perolehan investasi dan jumlah tercatat aset bersih entitas anak yang diakuisisi diakui sebagai goodwill untuk “selisih positif” dan ke laporan laba rugi untuk “selisih negatif. Losses attributable to the NCI in certain non- wholly owned subsidiaries that have exceeded th NCI‟s portion in the equity of the said subsidiaries were temporarily charged against the controlling shareholder unless the NCI has a binding obligation to cover such losses. Subsequent profits of the said subsidiaries shall be allocated to controlling shareholder until the NCI‟s share of losses previously absorbed by the controlling shareholder are fully recovered. Acquisitions of NCI were accounted for using the parent-entity extension method, whereby the difference between the consideration given and the carrying amount of the underlying net assets acquired is recognized as goodwill for “positive excess”, and to profit and loss for “negative excess”.d. Transaksi dengan pihak berelasi
Parts
» Pendirian Perusahaan UMUM GENERAL
» The Subsidiaries and Associates Structure continued is owed by PT Pelat Timah Nusantara
» UMUM lanjutan d. Dewan Komisaris, Direksi dan Karyawan GENERAL continued
» Basis of preparation of the consolidated financial statements continued
» Principles of consolidation continued
» Principles of consolidation continued Since January 1, 2011 continued
» Transaction with related parties continued Foreign currency transactions and balances
» Aset dan liabilitas keuangan Financial assets and liabilities
» IKHTISAR KEBIJAKAN KRAS 2012 Lapkeu Q1
» Financial assets and liabilities continued
» Aset dan liabilitas keuangan lanjutan Aset keuangan lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Biaya dibayar di muka Prepaid expenses Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets IKHTISAR KEBIJAKAN
» Aset real estat Real estate assets
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits continued Pajak penghasilan Income tax
» Income tax continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Basic earnings per share Informasi segmen Segment information
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan Estimasi dan Asumsi lanjutan SOURCE OF
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan
» SOURCE OF KRAS 2012 Lapkeu Q1
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN Lanjutan OTHER RECEIVABLES Continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» PERSEDIAAN lanjutan INVENTORIES continued
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN
» ASET TETAP FIXED ASSETS This account consists of:
» ASET TETAP Lanjutan FIXED ASSETS Continued
» ASET TETAP lanjutan KRAS 2012 Lapkeu Q1
» FIXED ASSETS continued KRAS 2012 Lapkeu Q1
» PIUTANG JANGKA PANJANG Akun ini terdiri dari: LONG-TERM RECEIVABLES This account consists of:
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued The Company continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» HUTANG USAHA Lanjutan TRADE PAYABLES Continued
» INSTRUMEN KEUANGAN DERIVATIF Lanjutan DERIVATIVE FINANCIAL INSTRUMENTS Continued
» INSTRUMEN KEUANGAN KRAS 2012 Lapkeu Q1
» INSTRUMEN KEUANGAN DERIVATIVE FINANCIAL INSTRUMENTS continued
» INSTRUMEN KEUANGAN DERIVATIVE FINANCIAL
» PERPAJAKAN lanjutan e. Pajak kini TAXATION continued e. Current tax
» Pajak tangguhan Deferred tax
» PERPAJAKAN lanjutan f. Pajak tangguhan lanjutan TAXATION continued
» TAXATION continued g. Tax Assessment Letters continued
» PINJAMAN JANGKA PANJANG Akun ini terdiri dari: LONG-TERM LOANS This account consists of:
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES LIABILITAS JANGKA PANJANG lanjutan
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» MODAL SAHAM lanjutan KRAS 2012 Lapkeu Q1
» SHARE CAPITAL continued KRAS 2012 Lapkeu Q1
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» PENDAPATAN NETO NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» Total BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» LABA PER SAHAM EARNINGS PER SHARE INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Credit risk Risiko likuiditas Liquidity risk
» KOMITMEN DAN SIGNIFICANT AGREEMENT
» KOMITMEN DAN SIGNIFICANT AGREEMENT KONTINJENSI CONTINGENCIES
» KONTINJENSI lanjutan KRAS 2012 Lapkeu Q1
» CONTINGENCIES continued KRAS 2012 Lapkeu Q1
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS
» INFORMASI SEGMEN SEGMENT INFORMATION
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