Transaksi dengan pihak-pihak berelasi
2. IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
l. Sewa
l. Leases
Ef ektif tanggal 1 Januari 2012, Grup menerapkan secara prospektif PSAK No. 30 Rev isi 2011, “Sewa”. Effective on January 1, 2012, the Group prospectively adopted PSAK No. 30 Revised 2011, “Leases”. Berdasarkan PSAK No. 30 Rev isi 2011, ketika sewa mengandung elemen tanah dan bangunan sekaligus, entitas harus menelaah klasif ikasi untuk setiap elemen secara terpisah apakah sebagai sewa pembiayaan atau sewa operasi. Sebagai hasil dari penelaahan terpisah y ang dilakukan oleh entitas dengan mempertimbangkan perbandingan antara masa sewa dengan umur ekonomis y ang ditelaah ulang dari masing-masing elemen dan f aktor-faktor lainny a yang relev an, setiap elemen mungkin akan menghasilkan klasifikasi sewa y ang berbeda. Based on PSAK No. 30 Revised 2011, when a lease includes both land and building elements, an entity should assess the classification of each element separately as finance or operating lease. As the result of separate assessment performed by an entity by considering the comparison between lease period and the economic life which is reassessed from each element and other relevant factors, each element may result in a different classification of lease. Sebelum tanggal 1 Januari 2012, tidak terdapat ketentuan untuk menelaah secara terpisah perjanjian sewa y ang mengandung elemen tanah dan bangunan. Oleh karena itu, penelaahan dilakukan secara gabungan. Salah satu pertimbangan dalam penentuan klasifikasi sewa adalah perbandingan antara masa sewa dengan umur ekonomis dari aset. Lebih lanjut, tanah y ang hany a dapat dimiliki dalam bentuk hak atas tanah, tidak diamortisasi dan dianggap memiliki umur tak terbatas. Oleh karena itu, perjanjian sewa y ang mengandung elemen tanah dan bangunan akan diklasif ikasikan sebagai sewa operasi. Prior to January 1, 2012, there is no requirement to assess separately the lease agreement which contains land and building element. Therefore, assessment was performed compositely. One of the considerations in determining the lease classification is the comparison between the lease period and the economic life of the asset. Furthermore, land which can be owned only in form of landright, is not amortized and considered having unlimited useful life. Therefore, the lease agreement which contains land and building elements will be classified as operating lease. Penerapan PSAK No. 30 Rev isi 2011 tidak memberikan pengaruh y ang berarti pada pelaporan keuangan kecuali untuk pengungkapan y ang terkait. The adoption of PSAK No. 30 Revised 2011 has no significant impact on the financial reporting except for the related disclosures. Penentuan apakah suatu perjanjian merupakan perjanjian sewa atau perjanjian y ang mengandung sewa didasarkan atas substansi perjanjian pada tanggal awal sewa dan apakah pemenuhan perjanjian tergantung pada penggunaan suatu aset dan perjanjian tersebut memberikan suatu hak untuk menggunakan aset tersebut. Menurut PSAK rev isi ini, sewa y ang mengalihkan secara substansial seluruh risiko dan manfaat y ang terkait dengan kepemilikan aset, diklasif ikasikan sebagai sewa pembiay aan. Selanjutny a, suatu sewa diklasifikasikan sebagai sewa operasi, jika sewa tidak mengalihkan secara substansial seluruh risiko dan manf aat y ang terkait dengan kepemilikan aset. The determination of whether an arrangement is, or contains a lease is based on the substance of the arrangement at inception date and whether the fulfillment of the arrangement is dependent on the use of a specific asset and the arrangement conveys a right to use the asset. Under this revised PSAK, leases that transfer substantially to the lessee all the risks and rewards incidental to ownership of the leased item are classified as finance leases. Moreover, leases which do not transfer substantially all the risks and rewards incidental to ownership of the leased item are classified as operating leases. Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated 272. IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan
Parts
» Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Pelayanan LabuhTambat Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Berthing Call Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Pelayanan Pendukung Bongkar Muat Cargo
» Fasilitas Jasa Angkutan Cargo
» Pelayanan Kebersihan Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Sewa Lahan Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Sewa Gudang Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Loading - unloading Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Trucking Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Wharfage Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Open storageyard Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Warehouse Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» PT. Sarana Citranusa Kabil SCK
» PT Pelayaran Citranstirta Tatasarana CITA
» PT Citra Pembina Logistik CPL
» PT Citra Pembina Logistik CPL , provides
» PT Bandarkabil Indonusa BKI , Business
» Saiful Mizra Bin Kassim, CFA
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Pokok-pokok Kode Etik Reginald Djakarya, QIA
» Pokok-pokok budaya Perusahaan Corporate Culture
» The essence of Business Etiquette
» 868.138 GROSS PROF IT Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 990.014 INCOME FRO M O PERATIONS
» 133.260 EXPENSEBENEFIT Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 315.203 50. 133.753 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 528.239 50. 304.827 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 300.043 Operating Acti vities Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 544.366 CASH AND CASH EQUIVALENTS DAMPAK NET O PERUB AHAN
» 091 32. 066 CASH AND CASH EQUIVALENTS
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan lanjutan
» Company’s public offering continued
» Struktur Perusahaan dan Entitas Anak Corporate Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Corporate Structure U M U M lanjutan GENERAL 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
» Basis of presentation 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
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kombinasi Bisnis lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi pada entitas asosiasi Investments in associated companies
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Beban Tangguhan - Hak atas Tanah
» Penurunan nilai aset non-keuangan
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Segment reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen usaha lanjutan Segment reporting 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
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Penyisihan beban imbalan kerja Provision for employee benefits
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Penerapan standar akuntansi lainnya yang telah direvisi
» Adoption of other revised accounting standards
» SUMBER KETIDAKPAS TI AN DARI ESTIMASI
» SUMBER KETIDAKPAS TI AN DARI ESTIMASI lanjutan
» SOURCES OF ESTIMATION UNCERTAINTY
» SOURCES OF ESTIMATION UNCERTAINTY continued
» KAS D AN SETAR A KAS CASH AND CASH EQUIVALENTS
» KAS D AN SETAR A KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAH A TRADE RECEIVABLES
» PIUTANG USAH A lanjutan TRADE RECEIVABLES continued
» TRANS AKSI D AN S ALDO DENGAN PIHAK- PIHAK BERELASI
» TRANSACTIONS AND Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 2010 2012 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» TRANS AKSI D AN S ALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» BIAYA DIBAYAR DIMUKA DAN UANG MUKA LAINNYA
» PREPAID EXPENSES AND OTHER ADVANCES
» INVESTASI P AD A ENTITAS ASOSI ASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI P AD A ENTITAS ASOSI ASI lanjutan INVESTMENTS IN ASSOCIATED COMPANIES
» 549.688 Carrying amount of the investment
» DEPOSITO BERJANGKA YANG DIBATASI
» ASET TE TAP PROPERTY, PLANT AND EQUIPMENT
» ASET TE TAP lanjutan PROPERTY,
» PINJAMAN J ANGK A PENDEK SHORT-TERM LOANS
» PINJAMAN J ANGK A PENDEK lanjutan SHORT-TERM LOANS continued
» PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» UTANG USAH A lanjutan TRADE PAYABLES continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari: PERPAJ AK AN TAXATION
» PERPAJ AK AN lanjutan TAXATION continued
» 514.103 41. 772.938 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 262 Deferred tax expense benefit - net
» 999.507 statements of comprehen sive in come
» UANG MUKA PELANGG AN ADVANCES FROM CUSTOMERS PINJAMAN J ANGK A P ANJ ANG LONG-TERM DEBTS
» PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» per annum. PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» Other borrowings PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» Liabilitas sewa pembiayaan PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» Liabilitas sewa pembiayaan lanjutan
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMB AH AN MOD AL DISETOR ADDITIONAL PAID-IN CAPITAL
» RETAINED EARNINGS Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» PENDAP ATAN DARI PENJUALAN DAN J AS A REVENUE FROM SALES AND SERVICES
» PENDAP ATAN DARI PENJUAL AN DAN J AS A lanjutan
» REVENUE FROM SALES AND SERVICES continued
» BEBAN POKOK PENJUAL AN DAN JAS A COST OF SALES AND SERVICES
» BEBAN POKOK PENJUAL AN DAN J AS A lanjutan
» COST OF SALES AND SERVICES continued
» BEBAN USAH A OPERATING EXPENSES
» BEBAN USAH A lanjutan OPERATING EXPENSES continued
» 334.780 Total Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» PENDAP ATAN BEBAN OPERASI LAINNYA OTHER OPERATING INCOME EXPENSE
» PERJANJI AN-PERJANJI AN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJI AN-PERJANJI AN SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» PERJANJI AN-PERJANJI AN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» IKATAN COMMITMENTS Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenue from Sales and Services
» Beban Pokok Penjualan dan Jasa Cost of Sales and Services
» Laba Tahun Berjalan Income for the Year
» Aset Assets SEGMEN USAH A lanjutan SEGMENT REPORTING continued
» Aset lanjutan Assets continued
» Beban Penyusutan Depreciation Expense
» Amortisasi Hak atas Tanah Amortization of Landrights
» LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA P ANJ ANG
» Employee benefits expense LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA P ANJ ANG lanjutan
» Liabilitas imbalan kerja kary awan Employee benefits liability
» LIABILITAS IMB AL AN KERJA K ARYAW AN J ANGKA P ANJ ANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» ASET D AN LIABILITAS DAL AM MATA U ANG ASING
» ASSETS AND Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» ASET D AN LIABILITAS DAL AM MATA U ANG ASING lanjutan
» INSTRUMEN KEUANG AN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANG AN lanjutan FINANCIAL INSTRUMENTS continued
» MAN AJE MEN RISIKO KEUANG AN FINANCIAL RISK MANAGEMENT
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