Transaksi dan saldo dalam mata uang asing lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
s. Instrumen keuangan
lanjutan s. Financial instruments continued s1. Aset keuangan lanjutan s1. Financial assets continued Pengakuan awal lanjutan Initial recognition continued Pembelian atau penjualan aset keuangan yang memerlukan pengiriman aset dalam kurun waktu yang ditetapkan oleh peraturan atau kebiasaan yang berlaku di pasar perdagangan yang lazim diakui pada tanggal perdagangan, yaitu tanggal Grup berkomitmen untuk membeli atau menjual aset tersebut. Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the marketplace regular way trades are recognized on the trade date, i.e., the date that the Group commits to purchase or sell the assets. Aset keuangan Grup meliputi kas dan setara kas, piutang usaha dan lain-lain, piutang dari pihak-pihak berelasi dan uang jaminan. Grup mengklasifikasikan seluruh aset keuangan mereka sebagai pinjaman yang diberikan dan piutang. The Group’s financial assets include cash and cash equivalents, trade and other receivables, due from related parties and refundable deposits. The Group classified all of their financial assets as loans and receivables. Pengukuran setelah pengakuan awal Subsequent measurement Pinjaman yang diberikan dan piutang adalah aset keuangan non derivatif dengan pembayaran tetap atau telah ditentukan, yang tidak mempunyai kuotasi di pasar aktif. Aset keuangan tersebut diukur sebesar biaya perolehan diamortisasi amortized cost dengan menggunakan metode suku bunga efektif effective interest rate. Keuntungan dan kerugian diakui dalam laba rugi pada saat pinjaman yang diberikan dan piutang dihentikan pengakuannya atau mengalami penurunan nilai, demikian juga pada saat proses amortisasi. Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Such financial assets are carried at amortized cost using the effective interest rate method. Gains and losses are recognized in profit or loss when the loans and receivables are derecognized or impaired, as well as through the amortization process. s2. Liabilitas keuangan s2. Financial liabilities Pengakuan awal Initial recognition Liabilitas keuangan dalam lingkup PSAK No. 55 Revisi 2011 diklasifikasikan sebagai liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi, pinjaman dan utang, atau derivatif yang ditetapkan sebagai instrumen lindung nilai dalam lindung nilai yang efektif, mana yang sesuai. Grup menentukan klasifikasi liabilitas keuangan mereka pada saat pengakuan awal. Financial liabilities within the scope of PSAK No. 55 Revised 2011 are classified as financial liabilities at fair value through profit or loss, loans and borrowings, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The Group determines the classification of its financial liabilities at initial recognition. Liabilitas keuangan diakui pada awalnya sebesar nilai wajar dan, dalam hal pinjaman dan utang, termasuk biaya transaksi yang dapat diatribusikan secara langsung. Financial liabilities are recognized initially at fair value and, in the case of loans and borrowings, inclusive of directly attributable transaction costs.Parts
» Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» Shipping Agent AnchorageBerthing This service is to provide the tetherberth for respective ship
» Loading - unloading The loading and unloading services are done from the ship
» Trucking This service includes the transportation of the cargos from
» Wharfage This service includes vessel clearance, cleaning and clearing
» Open storageyard This service is to provide an open space to the customers
» Warehouse This service provides a roofed-warehouse to keep goods.
» Pelayanan Keagenan Kapal LabuhTambat Jasa layanan ini adalah pelayanan keagenan kapal,
» Pelayanan Pendukung Bongkar Muat Cargo Jasa layanan ini adalah aktifitas bongkar muat serta
» Fasilitas Jasa Angkutan Cargo Jasa layanan ini adalah untuk kegiatan pengangkutan
» Pelayanan Kebersihan Jasa layanan ini menangani kebersihan kapal,
» Sewa Lahan Terbuka Jasa layanan ini adalah jasa penyewaan lahan terbuka
» FMFTUBSJLBO-JOHLVOHBO Sewa Gudang Jasa layanan ini adalah penyimpanan kargo dalam
» PT Sarana Citranusa Kabil SCK SCK, domiciled at Hang Kesturi I Kav C4, Kabil Industrial
» PT Citra Pembina Logistik CPL Provides logistic services and special handling
» PT Bandarkabil Indonusa BKI Provide port services. CPPI owns 89.33 of BKI’s total
» PT Citra Pembina Logistik CPL Bergerak dibidang jasa logistik dan jasa penanganan
» PT Bandarkabil Indonusa BKI Bergerak dibidang jasa kepelabuhanan. Kepemilikan
» PT Citra Sarana Baja CSB CSB, berdomisili di Jalan Hang Kesturi Km. 4, Kabil
» Prof. DR. J.B. Kristiadi P TIBJSNBO OEFQFOEFOUPNNJTTJPOFSPGUIFPNQBOZ
» Drs. Ferdi Sulaiman, CPA TNFNCFSPGVEJUPNNJUUFF
» Prof. DR. J.B. Kristiadi P 4FCBHBJ,FUVB ,PNJTBSJTOEFQFOEFO1FSTFSPBO
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» Basic Business Etiquette Reginald Djakarya, QIA
» Pokok-pokok Kode Etik Reginald Djakarya, QIA
» Company’s Culture OFX NPEJmFE WBMVF PG UIF PNQBOZ XBT FYFSDJTFE BOE
» Budaya Perusahaan JMBJOJMBJ CVEBZB 1FSTFSPBO UFMBI EJTFNQVSOBLBO
» Sosialisasi Kode Etik dan Penegakannya ,PEFUJLEJTPTJBMJTBTJLBONFMBMVJCFSCBHBJQMBLBUZBOH
» Lingkungan Hidup dan Sistem Pengolahan Limbah
» Environment and System of Waste Treatment
» Pendirian Perusahaan U M U M GENERAL
» Company’s establishment U M U M GENERAL
» Penawaran umum U M U M GENERAL
» Penawaran umum U M U M lanjutan GENERAL continued
» Struktur Perusahaan dan Entitas Anak Company’s Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure and Subsidiaries continued
» Karyawan, dewan komisaris dan direksi Employees, boards of commissioners and
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Authorization for the issuance of the consolidated financial statements
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Dasar penyajian laporan keuangan konsolidasian lanjutan
» Basis of presentation of the consolidated financial statements continued
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of consolidation continued
» Kombinasi bisnis SUMMARY OF SIGNIFICANT ACCOUNTING
» Business combinations SUMMARY OF SIGNIFICANT ACCOUNTING
» Kombinasi bisnis lanjutan Business
» Investasi pada entitas asosiasi Investments
» Setara kas SUMMARY OF SIGNIFICANT ACCOUNTING
» Cash equivalents SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dengan SUMMARY OF SIGNIFICANT ACCOUNTING
» Transactions with related parties
» Transaksi dengan pihak-pihak berelasi lanjutan
» Transactions with related parties continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid Aset tetap
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Property, plant and equipment continued
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan nilai aset non-keuangan lanjutan
» Impairment of non-financial assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING
» Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan
» Informasi segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment information SUMMARY OF SIGNIFICANT ACCOUNTING
» Informasi segmen lanjutan Segment information continued
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Pajak penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak penghasilan lanjutan Income
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Penyisihan beban SUMMARY OF SIGNIFICANT ACCOUNTING
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued Instrumen keuangan Financial instruments
» Instrumen keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan lanjutan Financial instruments continued
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Borrowing costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» TRADE RECEIVABLES Rincian piutang usaha adalah sebagai berikut:
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI TRANSACTIONS AND ACCOUNTS WITH
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND ACCOUNTS WITH
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PERSEDIAAN lanjutan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» INVENTORIES continued Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATES 2014 2013
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATES continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan 2014 Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» ASET TETAP lanjutan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
» UTANG JANGKA PENDEK lanjutan SHORT-TERM LOAN continued
» TRADE PAYABLES Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» UTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES Biaya akrual terdiri dari:
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari: PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS UTANG JANGKA PANJANG LONG-TERM DEBTS
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» ADDITIONAL PAID-IN CAPITAL Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN DARI PENJUALAN DAN JASA REVENUE FROM SALES AND SERVICES
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» 2014 and 2013, respectively Note 6. Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN BEBAN OPERASI LAINNYA DAN BIAYA KEUANGAN
» OTHER OPERATING INCOME EXPENSES AND FINANCE COSTS
» PENDAPATAN BEBAN OPERASI LAINNYA DAN BIAYA KEUANGAN lanjutan
» OTHER OPERATING INCOME EXPENSES AND FINANCE COSTS continued
» SIGNIFICANT AGREEMENTS Perusahaan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» Laba Tahun Berjalan Income for the Year
» Aset Assets INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Liabilitas Liabilities INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Beban Penyusutan INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Depreciation Expense INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
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