Penurunan nilai aset non-keuangan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued r. Provisi lanjutan r. Provision continued i Provisi kewajiban lingkungan lanjutan i Provision for environmental related obligations continued Jika terdapat indikasi tersebut, Grup akan melakukan pengujian penurunan nilai terhadap aset tersebut dengan melakukan estimasi atas nilai yang dapat dipulihkan dan akan mencatat kerugian dari penurunan nilai, jika ada. If there is such an indication, the Group will test the asset for impairment by estimating its recoverable amount and will account for any impairment loss incurred, if any. Provisi diukur pada nilai kini dari perkiraan pengeluaran yang diperlukan untuk menyelesaikan kewajiban, menggunakan tingkat diskonto sebelum pajak yang mencerminkan penilaian pasar atas nilai waktu uang dan risiko yang terkait dengan kewajiban tersebut. Peningkatan provisi ini sehubungan dengan berlalunya waktu diakui sebagai beban keuangan. Provision is measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to the passage of time is recognised as finance costs. ii Provisi lain-lain ii Other provision Provisi biaya restrukturisasi dan tuntutan hukum diakui ketika: Grup memiliki kewajiban hukum atau konstruktif masa kini sebagai akibat peristiwa masa lalu; terdapat kemungkinan besar penyelesaian kewajiban tersebut mengakibatkan arus keluar sumber daya; dan jumlah kewajiban tersebut dapat diukur secara andal. Provisi tidak diakui untuk kerugian operasi masa depan. Provision for restructuring costs and legal claims is recognised when: the Group has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. Provision is not recognised for future operating losses. Ketika terdapat beberapa kewajiban yang serupa, kemungkinan penyelesaian mengakibatkan arus keluar ditentukan dengan mempertimbangkan kelas kewajiban secara keseluruhan. Provisi diakui walaupun kemungkinan adanya arus keluar sehubungan dengan unsur manapun yang termasuk dalam kelas kewajiban yang sama mungkin kecil. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small. Provisi diukur sebesar nilai kini dari estimasi terbaik manajemen atas pengeluaran yang diharapkan diperlukan untuk menyelesaikan kewajiban kini pada akhir periode pelaporan. Tingkat diskonto yang digunakan untuk menentukan nilai kini adalah tingkat diskonto sebelum pajak yang mencerminkan penilaian pasar atas nilai waktu uang dan risiko yang terkait dengan kewajiban. Peningkatan provisi karena berjalannya waktu diakui sebagai beban keuangan. Provision is measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. The discount rate used to determine the present value is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the passage of time is recognised as finance costs.Parts
» Organizational Development Annual Report 2012
» Career Development Policy Hubungan Industrial Perseroan senantiasa menjaga dan membina
» Electricity for Villagers The Company has provided diesel-power
» Provision of Clean Water In addition to providing electricity to the
» Listrik Bagi Warga Desa Pengadaan mesin diesel Generator dan
» Sarana Air Bersih Di samping menyediakan listrik bagi warga
» INFORMASI UMUM Employment Opportunities for Local Community
» Establishment of the Company and other information
» INFORMASI UMUM lanjutan Employment Opportunities for Local Community
» Pendirian GENERAL INFORMATION continued
» Establishment of the Company and other information continued
» Establishment of the Company and other
» Penawaran GENERAL INFORMATION continued
» Initial Public Offering of the Company’s
» Struktur Grup GENERAL INFORMATION continued
» Entitas anak lanjutan GENERAL INFORMATION continued
» Subsidiaries continued GENERAL INFORMATION continued
» Perjanjian Kerjasama GENERAL INFORMATION continued
» Coal Contract of Work “CCoW”
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya eksplorasi dan pengembangan yang
» Deferred IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Mining properties IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Transactions with related parties
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan lapisan tanah
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue and expense recognition continued
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pajak penghasilan kini dan tangguhan
» Current and deferred income tax continued
» Imbalan karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian hasil produksi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sharing of production IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pelaporan segmen Segment reporting
» Penurunan nilai aset keuangan
» Impairment of financial assets continued
» Utang usaha dan utang lain-lain
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengukuran PENGUKURAN KEMBALI DAN REKLASIFIKASI
» Remeasurement of consolidated financial
» PENGUKURAN KEMBALI DAN REKLASIFIKASI
» Pengukuran kembali REMEASUREMENT AND RECLASSIFICATION OF
» Reklasifikasi laporan REMEASUREMENT AND RECLASSIFICATION OF
» Reclassification of REMEASUREMENT AND RECLASSIFICATION OF
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» AKUISISI Employment Opportunities for Local Community
» CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL
» AVAILABLE-FOR-SALE FINANCIAL ASSETS Employment Opportunities for Local Community
» PIUTANG USAHA Employment Opportunities for Local Community
» TRADE RECEIVABLES Employment Opportunities for Local Community
» PIUTANG USAHA lanjutan Employment Opportunities for Local Community
» TRADE RECEIVABLES continued Employment Opportunities for Local Community
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» UANG MUKA DAN PEMBAYARAN DIMUKA
» ADVANCES AND PREPAYMENTS continued
» PERSEDIAAN INVENTORIES Employment Opportunities for Local Community
» BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE
» BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN lanjutan
» DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE continued
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PROPERTI PERTAMBANGAN lanjutan MINING PROPERTIES continued
» GOODWILL GOODWILL Employment Opportunities for Local Community
» GOODWILL lanjutan GOODWILL continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
» INVESTMENTS IN Employment Opportunities for Local Community
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» UTANG USAHA lanjutan TRADE PAYABLES continued BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» Borrowings BORROWINGS a. Pinjaman
» Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS continued
» Pinjaman jangka pendek - pihak ketiga
» Short-term loan - third party
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar dimuka lanjutan
» Prepaid taxes continued Utang pajak
» Taxes payable PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expense PERPAJAKAN lanjutan TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Aset dan liabilitas pajak tangguhan
» Deferred tax assets and liabilities
» Aset PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets and liabilities continued
» Surat ketetapan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax assessment letter PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan
» Tax assessment letter continued
» Administrasi perpajakan PERPAJAKAN lanjutan TAXATION continued
» Tax administration PERPAJAKAN lanjutan TAXATION continued
» PENYISIHAN IMBALAN KARYAWAN lanjutan PROVISION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB GENERAL RESERVE
» PENJUALAN BERSIH lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» BEBAN LAIN-LAIN, BERSIH OTHER EXPENSES, NET
» BAGIAN ATAS Employment Opportunities for Local Community
» Amounts due from related parties
» Pinjaman kepada pihak berelasi
» TRANSAKSI DENGAN Employment Opportunities for Local Community
» Pinjaman kepada pihak berelasi lanjutan
» Loans to related parties continued
» Pinjaman dari pihak berelasi
» Pendapatan keuangan Finance income
» Kompensasi manajemen kunci TRANSACTIONS WITH
» Pihak berelasi TRANSACTIONS WITH
» Related parties TRANSACTIONS WITH
» Pihak berelasi lanjutan TRANSACTIONS WITH
» Related parties continued TRANSACTIONS WITH
» Pengungkapan pihak berelasi BCE
» Related parties disclosures of BCE
» RUGILABA BERSIH PER SAHAM DASAR DAN DILUSIAN
» BASIC AND DILUTED LOSSEARNINGS PER SHARE
» Agreements with Glencore International AG “Glencore”
» KOMITMEN DAN Employment Opportunities for Local Community
» Perjanjian dengan Glencore International
» Perjanjian penggunaan alur pelayaran
» Channel fee service agreement
» Perjanjian Penjualan dan Jasa Perbaikan
» Perjanjian dengan Noble Resources Pte Ltd
» Agreements with Noble Resources Pte Ltd
» Iuran kehutanan Forestry fee
» Jasa Transportasi Udara dengan PT Air
» Pengeluaran modal COMMITMENTS AND
» Perjanjian Konsinyasi dengan PT Intraco
» Tuntutan Hukum KONTINJENSI CONTINGENCIES
» Legal Claims KONTINJENSI CONTINGENCIES
» Tuntutan Hukum lanjutan KONTINJENSI lanjutan 36 CONTINGENCIES continued
» Legal Claims continued KONTINJENSI lanjutan 36 CONTINGENCIES continued
» Tuntutan Hukum lanjutan KONTINJENSI lanjutan CONTINGENCIES continued
» Legal Claims continued KONTINJENSI lanjutan CONTINGENCIES continued
» Undang-Undang Pertambangan No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Mining Law 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 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 lanjutan
» Ministerial Regulation No. 282009 continued
» Peraturan Menteri No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 lanjutan
» Ministerial Regulation No. 172010 continued
» Peraturan Menteri No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 lanjutan
» Ministerial Regulation No. 342009 continued
» Peraturan Pemerintah No. 92012 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 92012 KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN Employment Opportunities for Local Community
» MONETARY ASSETS Employment Opportunities for Local Community
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
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