Instrumen Keuangan lanjutan Financial Instruments continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
t. Instrumen Keuangan lanjutan
t. Financial Instruments continued
Aset Keuangan lanjutan Financial Assets continued Aset Keuangan yang Dicatat pada Biaya Perolehan Diamortisasi Financial Assets Carried at Amortized Cost Untuk pinjaman yang diberikan dan piutang yang dicatat pada biaya perolehan yang diamortisasi, Kelompok Usaha pertama kali secara individual menentukan bahwa terdapat bukti objektif mengenai penurunan nilai atas aset keuangan yang signifikan secara individual, atau secara kolektif untuk aset keuangan yang tidak signifikan secara individual. For loans and receivables carried at amortized cost, the Group first assesses individually whether objective evidence of impairment exists for financial assets that are individually significant, or collectively for financial assets that are not individually significant. Jika Kelompok Usaha menentukan tidak terdapat bukti objektif mengenai penurunan nilai atas aset keuangan yang dinilai secara individual, terlepas aset keuangan tersebut signifikan atau tidak, maka Kelompok Usaha memasukkan aset tersebut ke dalam kelompok aset keuangan yang memiliki karakteristik risiko kredit yang sejenis dan menilai penurunan nilai kelompok tersebut secara kolektif. Aset yang penurunan nilainya dinilai secara individual dan untuk itu kerugian penurunan nilai diakui atau tetap diakui, tidak termasuk dalam penilaian atau penurunan nilai secara kolektif. If the Group determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, it includes the asset in a group of financial assets with similar credit risk characteristics and collectively assesses them for impairment. Assets that are individually assessed for impairment and for which an impairment loss is, or continues to be, recognized are not included in a collective assessment or impairment. Jika terdapat bukti objektif bahwa kerugian penurunan nilai telah terjadi, jumlah kerugian tersebut diukur sebagai selisih antara nilai tercatat aset dengan nilai kini estimasi arus kas masa datang tidak termasuk kerugian kredit di masa mendatang yang belum terjadi. Nilai kini estimasi arus kas masa datang didiskonto menggunakan SBE awal dari aset keuangan tersebut. Jika pinjaman yang diberikan atau piutang memiliki suku bunga variabel, tingkat diskonto untuk mengukur kerugian penurunan nilai adalah SBE terkini. When there is objective evidence that an impairment loss has been incurred, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows excluding future credit losses that have not been incurred. The present value of the estimated future cash flows is discounted at the financial asset’s original EIR. If a loan or receivable has a variable interest rate, the discount rate for measuring impairment loss is the current EIR. PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2013 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and For the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 332. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» LAPORAN KEUANGAN 31 DESEMBER 2013
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Penawaran Umum dan Aksi Korporasi yang Mempengaruhi
» Public Offering and Corporate Actions Affecting Issued and Fully Paid Share
» Karyawan, Direksi, Komisaris dan Komite Audit
» Employees, Directors, Commissioners and Audit Committee
» Karyawan, Direksi, Komisaris dan Komite Audit lanjutan
» Employees, Directors, Commissioners and Audit Committee continued
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Basis of Presentation of Consolidated Financial Statements
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Kombinasi Bisnis Entitas Sepengendali Business Combinations of Entities under
» Kombinasi Bisnis Entitas Sepengendali lanjutan
» Business Combinations of Entities under Common Control continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Ayam Pembibit Turunan Breeding Flocks
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, Plant and Equipment
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, Plant and Equipment continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Penurunan Nilai Aset Non keuangan
» Impairment of Non-financial Assets
» Pendapatan dan Beban Revenue and Expense
» Pendapatan dan Beban lanjutan Revenue and Expense continued
» Imbalan Kerja Employee Benefits
» Biaya Penelitian dan Pengembangan Research and Development Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen Operasi Operating Segments
» Segmen Operasi lanjutan Operating Segments continued Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN LAPORAN KEUANGAN 31 DESEMBER 2013
» SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER LAPORAN KEUANGAN 31 DESEMBER 2013
» SUMBER ESTIMASI LAPORAN KEUANGAN 31 DESEMBER 2013
» SOURCE OF LAPORAN KEUANGAN 31 DESEMBER 2013
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2013
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TETAP lanjutan PROPERTY, PAJAK DIBAYAR DI MUKA, TAGIHAN DAN KEBERATAN ATAS HASIL PEMERIKSAAN
» PAJAK DIBAYAR DI MUKA, TAGIHAN DAN KEBERATAN ATAS HASIL PEMERIKSAAN
» PREPAID TAXES, CLAIMS FOR TAX REFUND AND TAX ASSESSMENTS UNDER APPEAL
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS
» UTANG USAHA LAPORAN KEUANGAN 31 DESEMBER 2013
» ACCOUNTS PAYABLE – TRADE LAPORAN KEUANGAN 31 DESEMBER 2013
» UTANG USAHA lanjutan LAPORAN KEUANGAN 31 DESEMBER 2013
» ACCOUNTS PAYABLE - TRADE continued
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD
» BEBAN AKRUAL LAPORAN KEUANGAN 31 DESEMBER 2013
» ACCRUED EXPENSES UTANG BANK JANGKA PANJANG LONG-TERM BANK LOAN
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOAN continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued PENJUALAN NETO NET SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATAN OPERASI LAIN OTHER OPERATING INCOME
» BEBAN OPERASI LAIN OTHER OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BIAYA KEUANGAN FINANCE COSTS
» PERPAJAKAN TAXATION LAPORAN KEUANGAN 31 DESEMBER 2013
» PERPAJAKAN lanjutan TAXATION continued LIABILITAS IMBALAN
» LIABILITAS IMBALAN LAPORAN KEUANGAN 31 DESEMBER 2013
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND LAPORAN KEUANGAN 31 DESEMBER 2013
» PERJANJIAN IKATAN DAN KONTIJENSI YANG SIGNIFIKAN
» Kontrak Berjangka Komoditas SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» Commodity Future Contracts SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» Perjanjian Lisensi License Agreements
» Perjanjian Fasilitas Pinjaman lanjutan Loan Facility Agreements continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» Credit risk continued TUJUAN DAN
» Risiko likuiditas TUJUAN DAN
» Risiko likuiditas lanjutan Risk Management continued
» Liquidity risk continued TUJUAN DAN
» Foreign currency risk FINANCIAL RISK MANAGEMENT OBJECTIVES
» Commodity Price Risk TUJUAN DAN
» Interest Rate Risk TUJUAN DAN
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