Biaya Perolehan yang Diamortisasi dari Instrumen Keuangan
3. SUMBER ESTIMASI
KETIDAKPASTIAN lanjutan3. SOURCES OF ESTIMATION UNCERTAINTY continued
Pertimbangan lanjutan Judgments continued Klasifikasi Aset dan Liabilitas Keuangan Classification of Financial Assets and Financial Liabilities Grup menetapkan klasifikasi atas aset dan liabilitas tertentu sebagai aset keuangan dan liabilitas keuangan dengan pertimbangan bila definisi yang ditetapkan PSAK No. 55 Revisi 2011 terpenuhi. Dengan demikian, aset keuangan dan liabilitas keuangan diakui sesuai dengan kebijakan akuntansi Grup seperti diungkapkan pada Catatan 2u. The Group determines the classification of certain assets and liabilities as financial assets and financial liabilities by judging if they meet the definition set forth in PSAK No. 55 Revised 2011. Accordingly, the financial assets and financial liabilities are accounted for in accordance with the Group’s accounting policies as disclosed in Note 2u. Sewa Leases Grup memiliki beberapa perjanjian sewa dimana Grup sebagai lessee sehubungan dengan sewa kapal dan kendaraan dan sebagai lessor sehubungan dengan penyewaan mesin pembangkit tenaga listrik dan kapal. The Group has several leases whereas the Group acts as lessee in respect of rental of vessels and vehicles and acts as lessor in respect of rental of power engines and vessels. Grup mengevaluasi apakah risiko dan manfaat signifikan atas kepemilikan aset sewaan ditransfer berdasarkan PSAK No. 30 Revisi 2011, “Sewa”, yang mengharuskan Grup untuk membuat pertimbangan dan estimasi atas transfer risiko dan manfaat terkait dengan kepemilikan aset. The Group evaluates whether significant risks and rewards of ownership of the leased assets are transferred based on PSAK No. 30 Revised 2011, “Leases”, which requires the Group to make judgment and estimates of the transfer of risks and rewards related to the ownership of asset. Berdasarkan penelaahan yang dilakukan oleh Grup atas perjanjian sewa mesin pembangkit tenaga listrik, kapal dan kendaraan, transaksi sewa tersebut diklasifikasikan sebagai sewa operasi, sedangkan atas perjanjian sewa kendaraan dan kapal, transaksi sewa tersebut diklasifikasikan sebagai sewa pembiayaan. Based on the review performed by the Group for the rental agreements of power engines, vessels and vehicles, the rent transactions were classified as operating lease, while for the rental agreements of vessels and vehicle, the rent transactions were classified as finance lease. Penyisihan Kerugian Penurunan Nilai Piutang Usaha Allowance for Impairment Losses on Trade Receivables Grup mengevaluasi akun tertentu jika terdapat informasi bahwa pelanggan yang bersangkutan tidak dapat memenuhi kewajiban keuangannya. The Group evaluates specific accounts where it has information that certain customers are unable to meet their financial obligations. Dalam hal tersebut, Grup mempertimbangkan, berdasarkan fakta dan situasi yang tersedia, termasuk namun tidak terbatas pada, jangka waktu hubungan dengan pelanggan dan status kredit dari pelanggan saat ini berdasarkan catatan kredit dari pihak ketiga dan faktor pasar yang telah diketahui, untuk mencatat provisi spesifik atas jumlah piutang pelanggan guna mengurangi jumlah piutang yang diharapkan dapat diterima oleh Grup. Provisi spesifik ini dievaluasi kembali dan disesuaikan jika tambahan informasi yang diterima mempengaruhi jumlah penyisihan atas penurunan piutang usaha. In these cases, the Group uses judgment, based on the best available facts and circumstances, including but not limited to, the length of its relationship with the customer and the customer’s current credit status based on third party credit reports and known market factors, to record specific provisions for customers against amounts due to reduce the receivable amounts that the Group expects to collect. These specific provisions are re-evaluated and adjusted as additional information received affects the amounts of allowance for impairment of trade receivables.Parts
» Achmad Ananda Djajanegara, Direktur Utama
» Adrian Erlangga Sjamsul, Direktur Keuangan
» Achmad Ananda Djajanegara, President Director
» Adrian Erlangga Sjamsul, Finance Director
» Syahnan Poerba, Direktur Layanan Pendukung Korporat Yovie Priadi, Direktur Strategi Korporat
» Risiko Fluktuasi Harga Batubara
» Risiko Perubahan Perundang-undangan Yovie Priadi, Corporate Strategy Director
» Risk of Coal Price Fluctuations
» Risk of Changes in Regulations
» Risiko Fluktuasi Harga Bahan Bakar Minyak BBM
» Risk of Fuel Price Fluctuations
» Risiko Perubahan Cuaca Yovie Priadi, Corporate Strategy Director
» Risiko Ekspansi Pertambangan Batubara
» Risk of Coal Mining Expansion
» Risiko Memburuknya Hubungan Baik dengan Masyarakat Setempat
» Risiko Permasalahan Lingkungan Akibat Kegiatan Penambangan
» Risk of Deteriorating Relationship with Local Communities
» Risk of Environmental Problems due to Mining Activities
» Risiko Kontraktor Yovie Priadi, Corporate Strategy Director
» Risk of Contractors Yovie Priadi, Corporate Strategy Director
» UMUM GENERAL Yovie Priadi, Corporate Strategy Director
» Pendirian Perusahaan The Company’s Establishment
» Penawaran Umum Saham Perusahaan The Company’s Public Offerings
» Struktur Entitas Anak dan Entitas Asosiasi Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan Structure of
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» Structure of ABM Investama Tbk 2014
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit
» Penyelesaian Laporan ABM Investama Tbk 2014
» Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Transaksi Restrukturisasi ABM Investama Tbk 2014
» Restructuring Transactions of Entities under Common Control
» Restructuring Transactions of Entities under Common Control continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Aset Keuangan Lancar Lainnya
» Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with ABM Investama Tbk 2014
» Persediaan Inventories ABM Investama Tbk 2014
» Beban Dibayar di Muka Prepaid Expenses
» Investasi pada Entitas Asosiasi
» Investments in Associated Company
» Investasi pada Entitas Asosiasi lanjutan
» Investments ABM Investama Tbk 2014
» Sewa Leases ABM Investama Tbk 2014
» Sewa lanjutan Leases continued
» Aset Tetap ABM Investama Tbk 2014
» Fixed Assets ABM Investama Tbk 2014
» Aset Tetap lanjutan ABM Investama Tbk 2014
» Fixed Assets continued ABM Investama Tbk 2014
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai ABM Investama Tbk 2014
» Kapitalisasi Biaya Pinjaman Capitaliza
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Pengakuan Pendapatan ABM Investama Tbk 2014
» Transaksi dan Penjabaran Mata Uang Asing Foreign
» Transaksi dan Penjabaran Mata Uang Asing lanjutan
» Foreign Currency ABM Investama Tbk 2014
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Properti Pertambangan ABM Investama Tbk 2014
» Mining Properties ABM Investama Tbk 2014
» Properti Pertambangan lanjutan ABM Investama Tbk 2014
» Mining Properties continued ABM Investama Tbk 2014
» Provisi Provisions ABM Investama Tbk 2014
» Provisi lanjutan Provisions continued
» Liabilitas Imbalan Kerja Jangka Panjang
» Long-term Employee Benefits Liability
» Instrumen Keuangan Financial Instruments
» Aset Keuangan ABM Investama Tbk 2014
» Financial Assets ABM Investama Tbk 2014
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan ABM Investama Tbk 2014
» Financial Assets continued ABM Investama Tbk 2014
» Biaya Perolehan yang Diamortisasi dari Instrumen Keuangan
» Amortized Cost ABM Investama Tbk 2014
» Laba per Saham Earnings per Share
» Biaya Emisi Saham dan Obligasi Shares and Bond Issuance Costs
» Ijarah Ijarah ABM Investama Tbk 2014
» Informasi Segmen Segment Information
» Kontinjensi Contingencies ABM Investama Tbk 2014
» Taksiran Tagihan Pajak Estimated Claims for Tax Refund
» Taksiran Tagihan Pajak lanjutan Estimated
» Pajak Tangguhan Deferred tax
» Pajak Tangguhan lanjutan Deferred tax continued
» Beban Imbalan Kerja Neto Net Employee Benefits Expense
» Liability for Employee Benefits Rincian Liabilitas Imbalan Kerja Neto
» Liability for Employee Benefits continued
» Saldo Signifikan ABM Investama Tbk 2014
» Transaksi dengan Karyawan Kunci Transaction
» Fasilitas Pinjaman ABM Investama Tbk 2014
» Revolving Non-Cash Loan Facility from PT Bank Mandiri Persero Tbk “Mandiri”
» Fasilitas Pinjaman yang Belum Digunakan Unused Credit Facilities
» Fasilitas Pinjaman yang Belum Digunakan lanjutan
» Unused Credit Facilities continued
» Uang Muka Pembelian Aset Advance for Purchase of Asset
» Ijarah Ijarah Pemeliharaan Jalan Hauling Batubara Coal Hauling Road Maintenance
» Pemeliharaan Jalan ABM Investama Tbk 2014
» Biaya Eksploitasi Exploitation Fee
» Biaya Eksploitasi lanjutan Exploitation Fee continued
» Perjanjian Jasa Penambangan Batubara Coal Mining Service Agreement
» Pembangunan Barge Loading Conveyor System
» Construction of Barge Loading Conveyor System
» Risk Management ABM Investama Tbk 2014
» Risiko Suku Bunga atas Nilai Wajar dan Arus Kas
» Fair Value and Cash Flow Interest Rate Risk
» Risk Management continued Risiko Suku Bunga atas Nilai Wajar dan
» Risiko Mata Uang Foreign Exchange Rate Risk
» Risk Management continued b. Risiko Mata Uang lanjutan
» Foreign Exchange ABM Investama Tbk 2014
» Risk Management continued d. Risiko Likuiditas
» Liquidity Risk ABM Investama Tbk 2014
» Capital Management ABM Investama Tbk 2014
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