Instrumen keuangan Financial instruments
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued v. Instrumen keuangan lanjutanv. Financial instruments continued v5. Penurunan nilai dari aset keuangan
v5. Impairment of financial assets Pada setiap tanggal laporan posisi keuangan, Perusahaan dan Entitas Anak mengevaluasi apakah terdapat bukti yang obyektif bahwa aset keuangan atau kelompok aset keuangan mengalami penurunan nilai. Penurunan nilai atas aset keuangan atau kelompok aset keuangan dianggap telah terjadi jika, dan hanya jika, terdapat bukti yang obyektif mengenai penurunan nilai sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan awal aset tersebut “peristiwa yang merugikan” dan peristiwa yang merugikan tersebut berdampak pada estimasi arus kas masa depan atas aset keuangan atau kelompok aset keuangan yang dapat diestimasi secara handal. The Company and Subsidiaries assess at each statements of financial position date whether there is any objective evidence that a financial asset or a group of financial assets is impaired. A financial asset or a group of financial assets is deemed to be impaired if, and only if, there is an objective evidence of impairment as a result of one or more events that has occurred after the initial recognition of the asset an incurred “loss event” and that loss event has an impact on the estimated future cash flows of the financial asset or the group of financial assets that can be reliably estimated. Bukti penurunan nilai dapat meliputi indikasi pihak peminjam atau kelompok pihak peminjam mengalami kesulitan keuangan signifikan, wanprestasi atau tunggakan pembayaran bunga atau pokok, terdapat kemungkinan bahwa pihak peminjam akan dinyatakan pailit atau melakukan reorganisasi keuangan lainnya dan pada saat data yang dapat diobservasi mengindikasikan adanya penurunan yang dapat diukur atas estimasi arus kas masa datang, seperti meningkatnya tunggakan atau kondisi ekonomi yang berkorelasi dengan wanprestasi. Evidence of impairment may include indications that the debtor or a group of debtors is experiencing significant financial difficulty, default or delinquency in interest or principal payments, the probability that they will enter bankruptcy or other financial reorganization, and when observable data indicate that there is a measurable decrease in the estimated future cash flows, such as charges in arrears or economic conditions that correlate with defaults.Parts
» Citra Tubindo Tbk Billingual Juni Released
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan Company’s public offering
» 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
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of presentation of the consolidated financial statements continued
» Principles of consolidation SUMMARY OF
» Principles of consolidation continued
» Kombinasi Bisnis Business Combinations
» Business Combinations continued SUMMARY OF
» Restructuring transaction of entities under common control
» Investments in associated companies
» Penyisihan kerugian penurunan nilai
» Transaksi dengan pihak-pihak berelasi Transactions with related parties
» Property, plant and equipment
» Property, plant and equipment continued
» Beban Tangguhan - Hak atas Tanah
» Deferred Landrights SUMMARY OF
» Deferred Landrights continued SUMMARY OF
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Revenue and expense recognition
» Segmen usaha Segment reporting
» Segment reporting continued SUMMARY OF
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Laba per saham Earnings per share
» Earnings per share continued
» Penyisihan beban imbalan kerja Provision for employee benefits
» Provision for employee benefits continued
» Instrumen keuangan Financial instruments
» Financial instruments continued SUMMARY OF
» Financial instruments continued v1. Aset keuangan lanjutan
» Financial instruments continued v2. Liabilitas keuangan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Financial instruments continued v5. Penurunan nilai dari aset keuangan
» Financial instruments continued v6. Penghentian
» Penerapan standar akuntansi lainnya yang telah direvisi
» Adoption of other revised accounting standards
» SUMBER KETIDAKPASTIAN DARI ESTIMASI
» SUMBER KETIDAKPASTIAN DARI ESTIMASI lanjutan
» SOURCES OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND 2012 31, 2011
» 2010 30, 2012 2011 2010 Citra Tubindo Tbk Billingual Juni Released
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Citra Tubindo Tbk Billingual Juni Released
» PERSEDIAAN INVENTORIES Citra Tubindo Tbk Billingual Juni Released
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DIMUKA DAN UANG MUKA LAINNYA
» PREPAID EXPENSES AND OTHER ADVANCES
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATED COMPANIES
» DEPOSITO BERJANGKA Citra Tubindo Tbk Billingual Juni Released
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» 2012 and 2011 is as follows:
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» Pinjaman lain Other borrowings
» Liabilitas sewa pembiayaan Finance lease obligations
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued
» REVENUE FROM SALES AND SERVICES Rincian pendapatan adalah sebagai berikut:
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Citra Tubindo Tbk Billingual Juni Released
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA lanjutan
» COST OF SALES AND SERVICES continued
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN BEBAN OPERASI LAINNYA OTHER OPERATING INCOME EXPENSE
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN lanjutan Citra Tubindo Tbk Billingual Juni Released
» SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» IKATAN COMMITMENTS Citra Tubindo Tbk Billingual Juni Released
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenue from Sales and Services
» Laba Rugi periode berjalan Income Loss for the period
» Aset Assets SEGMEN USAHA lanjutan SEGMENT REPORTING continued
» Aset lanjutan Assets continued
» Beban Penyusutan Depreciation Expense
» Amortisasi Hak atas Tanah Amortization of Landrights
» Employee benefits expense LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» Mutasi nilai kini liabilitas Movements of present value obligation
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Citra Tubindo Tbk Billingual Juni Released
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