Dewan Komisaris, Direksi dan Karyawan lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
d. Penentuan nilai wajar lanjutan d. Determination of fair value continued Kelompok Usaha menggunakan teknik penilaian yang sesuai dalam keadaan dan dimana data yang memadai tersedia untuk mengukur nilai wajar, memaksimalkan penggunaan input yang dapat diobservasi yang relevan dan meminimalkan penggunaan input yang tidak dapat diobservasi. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. Semua aset dan liabilitas yang nilai wajarnya diukur atau diungkapkan dalam laporan keuangan konsolidasian dikelompokkan dalam hirarki nilai wajar, sebagaimana dijelaskan di bawah ini, berdasarkan tingkatan level input yang terendah yang signifikan terhadap pengukuran nilai wajar secara keseluruhan: All assets and liabilities for which fair value is measured or disclosed in the consolidated financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: ● Level 1 - harga kuotasian tanpa penyesuaian di pasar aktif untuk aset atau liabilitas yang identik. ● Level 1 - Quoted unadjusted market prices in active markets for identical assets or liabilities. ● Level 2 - teknik penilaian dimana tingkat level input terendah yang signifikan terhadap pengukuran nilai wajar dapat diobservasi baik secara langsung atau tidak langsung. ● Level 3 - teknik penilaian dimana tingkat level input terendah yang signifikan terhadap pengukuran nilai wajar tidak dapat diobservasi baik secara langsung atau tidak langsung. ● Level 2 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable. ● Level 3 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly unobservable. Untuk aset dan liabilitas yang diukur secara berulang dalam laporan keuangan konsolidasian, Kelompok Usaha menentukan apakah perpindahan antar level hirarki telah terjadi dengan melakukan evaluasi pengelompokan berdasarkan level input yang terendah yang signifikan terhadap pengukuran nilai wajar secara menyeluruh pada setiap akhir periode pelaporan. For assets and liabilities that are recognized in the consolidated financial statements on a recurring basis, the Group determines whether transfers have occurred between Levels in the hierarchy by re-assessing categorization based on the lowest level input that is significant to the fair value measurement as a whole at the end of each reporting period. Komite penilai Kelompok Usaha menentukan kebijakan dan prosedur untuk menentukan pengukuran nilai wajar yang berulang. Komite penilai ini terdiri dari Superintendent General Accounting Fixed Assets, Manager Financial Accounting, General Manager Accounting dan Direktur Keuangan. The Group’s valuation committee determines the policies and procedures for recurring fair value measurement. The valuation committee comprises of Superintendent General Accounting Fixed Assets, Manager Financial Accounting, General Manager Accounting and Finance Director. PT Krakatau Steel Persero Tbk – 2016 Annual Report 309Parts
» Continuously Growing: Leading Global Enterprise:
» Regulation of the Minister of Industry Number: 11M-INDPER22016 On The Indonesian
» Periode Oktober - Desember 2016 Period from Ocober to December 2016
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Entitas Anak, Entitas Asosiasi dan Ventura Bersama
» The Subsidiaries, Associates and Joint Venture
» Entitas Anak, Entitas Asosiasi dan Ventura Bersama lanjutan
» The Subsidiaries, Associates and Joint Venture continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of preparation of the consolidated financial statements
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Transaksi dengan pihak berelasi lanjutan Transactions
» Penentuan nilai wajar Determination of fair value
» Penentuan nilai wajar lanjutan Determination of fair value 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
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan Inventories continued
» Biaya dibayar di muka Prepaid expenses
» Investasi pada entitas asosiasi dan Ventura Bersama
» Investments in associates and joint venture
» Investasi pada entitas asosiasi dan Ventura Bersama lanjutan
» Investments in associates and joint venture continued
» Aset tetap lanjutan Fixed assets continued
» Properti investasi Investment property
» Properti investasi lanjutan Investment property continued
» Aset real estat Real estate assets
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Biaya emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Rugi per saham dasar Basic loss per share
» Aset takberwujud Intangible assets
» Informasi segmen Segment information
» Informasi segmen lanjutan Segment information continued
» Kepentingan dalam pengaturan bersama Interest in joint arrangement
» Kepentingan dalam pengaturan bersama lanjutan
» Interest in joint arrangement continued
» Amandemen dan Penyesuaian Tahun 2015 2015
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Amandemen dan Penyesuaian Tahun 2015 lanjutan
» 2015 Amendments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» KAS DAN DEPOSITO BERJANGKA YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND TIME DEPOSITS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES AR KS 2016 Final LR
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SIGNIFCANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES continued
» PERSEDIAAN INVENTORIES AR KS 2016 Final LR
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCKS
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCKS continued
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCKS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Estimasi tagihan pajak lanjutan Estimated claims for tax refund continued
» Manfaat beban pajak Tax benefit expense
» Pajak kini lanjutan Current tax continued
» Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE BEBAN AKRUAL ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» PENCADANGAN SALDO AR KS 2016 Final LR
» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» RUGI PER SAHAM LOSS PER SHARE
» RUGI PER SAHAM lanjutan LOSS PER SHARE continued
» PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT
» PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko suku bunga atas nilai wajar dan arus kas lanjutan
» Fair value and cash flow interest rate risk continued
» Risiko mata uang Foreign exchange rate risk
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko mata uang lanjutan Foreign exchange rate risk continued
» Risiko kredit lanjutan Credit risk continued
» Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» Risiko harga lanjutan Price risk continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS AR KS 2016 Final LR
» SIGNIFICANT COMMITMENTS KONTINJENSI CONTINGENCIES
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» OPERASI BERSAMA JOINT OPERATIONS
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