Income tax SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
s. Instrumen keuangan
lanjutan s. Financial instruments continued s2. Liabilitas keuangan lanjutan s2. Financial liabilities continued Pengakuan awal lanjutan Initial recognition continued Liabilitas keuangan Grup meliputi utang jangka pendek, utang usaha dan lain-lain, biaya akrual, liabilitas imbalan kerja karyawan jangka pendek, utang dividen, utang kepada pihak-pihak berelasi dan utang jangka panjang. Grup mengklasifikasikan seluruh liabilitas keuangan mereka sebagai pinjaman dan utang. The Group’s financial liabilities include short- term loans, trade and other payables, accrued expenses, short-term employee benefits liability, dividends payable, due to related parties and long-term debts. The Group classifies all of its financial liabilities as loans and borrowings. Pengukuran setelah pengakuan awal Subsequent measurement Setelah pengakuan awal, pinjaman dan utang yang dikenakan bunga selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Keuntungan dan kerugian diakui dalam laba rugi pada saat liabilitas tersebut dihentikan pengakuannya serta melalui proses amortisasi. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the effective interest rate method. Gains and losses are recognized in profit or loss when the liabilities are derecognized as well as through the amortization process. s3. Saling hapus dari instrumen keuangan s3. Offsetting of financial instruments Aset dan liabilitas keuangan saling hapus dan nilai netonya dilaporkan dalam laporan posisi keuangan konsolidasian jika, dan hanya jika, saat ini memiliki hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui dan terdapat niat untuk menyelesaikan secara neto, atau untuk merealisasikan aset dan menyelesaikan liabilitasnya secara simultan. Financial assets and liabilities are offset and the net amount reported in the consolidated statement of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. s4. Nilai wajar instrumen keuangan s4. Fair value of financial instruments Nilai wajar instrumen keuangan yang diperdagangkan di pasar aktif, ditentukan dengan mengacu pada kuotasi harga penawaran pasar yang berlaku pada waktu penutupan bisnis setiap tanggal pelaporan. The fair value of financial instruments that are actively traded in organized financial markets is determined by reference to quoted market bid prices at the close of business at each reporting date. Untuk instrumen keuangan yang tidak memiliki pasar aktif, nilai wajar ditentukan dengan menggunakan teknik penilaian yang diizinkan oleh PSAK No. 55 Revisi 2011 seperti dengan mengacu pada transaksi wajar arm’s length market transactions; mengacu pada nilai wajar instrumen lain yang serupa; analisa arus kas yang didiskontokan; atau model penilaian lain. For financial instruments where there is no active market, fair value is determined using valuation techniques permitted by PSAK No. 55 Revised 2011, which may include using recent arm’s length market transactions; reference to the current fair value of another instrument that is substantially the same; discounted cash flow analysis; or other valuation models. the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 332. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» Shipping Agent AnchorageBerthing This service is to provide the tetherberth for respective ship
» Loading - unloading The loading and unloading services are done from the ship
» Trucking This service includes the transportation of the cargos from
» Wharfage This service includes vessel clearance, cleaning and clearing
» Open storageyard This service is to provide an open space to the customers
» Warehouse This service provides a roofed-warehouse to keep goods.
» Pelayanan Keagenan Kapal LabuhTambat Jasa layanan ini adalah pelayanan keagenan kapal,
» Pelayanan Pendukung Bongkar Muat Cargo Jasa layanan ini adalah aktifitas bongkar muat serta
» Fasilitas Jasa Angkutan Cargo Jasa layanan ini adalah untuk kegiatan pengangkutan
» Pelayanan Kebersihan Jasa layanan ini menangani kebersihan kapal,
» Sewa Lahan Terbuka Jasa layanan ini adalah jasa penyewaan lahan terbuka
» FMFTUBSJLBO-JOHLVOHBO Sewa Gudang Jasa layanan ini adalah penyimpanan kargo dalam
» PT Sarana Citranusa Kabil SCK SCK, domiciled at Hang Kesturi I Kav C4, Kabil Industrial
» PT Citra Pembina Logistik CPL Provides logistic services and special handling
» PT Bandarkabil Indonusa BKI Provide port services. CPPI owns 89.33 of BKI’s total
» PT Citra Pembina Logistik CPL Bergerak dibidang jasa logistik dan jasa penanganan
» PT Bandarkabil Indonusa BKI Bergerak dibidang jasa kepelabuhanan. Kepemilikan
» PT Citra Sarana Baja CSB CSB, berdomisili di Jalan Hang Kesturi Km. 4, Kabil
» Prof. DR. J.B. Kristiadi P TIBJSNBO OEFQFOEFOUPNNJTTJPOFSPGUIFPNQBOZ
» Drs. Ferdi Sulaiman, CPA TNFNCFSPGVEJUPNNJUUFF
» Prof. DR. J.B. Kristiadi P 4FCBHBJ,FUVB ,PNJTBSJTOEFQFOEFO1FSTFSPBO
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» Basic Business Etiquette Reginald Djakarya, QIA
» Pokok-pokok Kode Etik Reginald Djakarya, QIA
» Company’s Culture OFX NPEJmFE WBMVF PG UIF PNQBOZ XBT FYFSDJTFE BOE
» Budaya Perusahaan JMBJOJMBJ CVEBZB 1FSTFSPBO UFMBI EJTFNQVSOBLBO
» Sosialisasi Kode Etik dan Penegakannya ,PEFUJLEJTPTJBMJTBTJLBONFMBMVJCFSCBHBJQMBLBUZBOH
» Lingkungan Hidup dan Sistem Pengolahan Limbah
» Environment and System of Waste Treatment
» Pendirian Perusahaan U M U M GENERAL
» Company’s establishment U M U M GENERAL
» Penawaran umum U M U M GENERAL
» Penawaran umum U M U M lanjutan GENERAL continued
» Struktur Perusahaan dan Entitas Anak Company’s Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure and Subsidiaries 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
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Dasar penyajian laporan keuangan konsolidasian lanjutan
» Basis of presentation of the consolidated financial statements continued
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of consolidation continued
» Kombinasi bisnis SUMMARY OF SIGNIFICANT ACCOUNTING
» Business combinations SUMMARY OF SIGNIFICANT ACCOUNTING
» Kombinasi bisnis lanjutan Business
» Investasi pada entitas asosiasi Investments
» Setara kas SUMMARY OF SIGNIFICANT ACCOUNTING
» Cash equivalents SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dengan SUMMARY OF SIGNIFICANT ACCOUNTING
» Transactions with related parties
» Transaksi dengan pihak-pihak berelasi lanjutan
» Transactions with related parties continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid Aset tetap
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Property, plant and equipment continued
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan nilai aset non-keuangan lanjutan
» Impairment of non-financial assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING
» Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan
» Informasi segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment information SUMMARY OF SIGNIFICANT ACCOUNTING
» Informasi segmen lanjutan Segment information 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
» Pajak penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak penghasilan lanjutan Income
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Penyisihan beban SUMMARY OF SIGNIFICANT ACCOUNTING
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued Instrumen keuangan Financial instruments
» Instrumen keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan lanjutan Financial instruments continued
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Borrowing costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» TRADE RECEIVABLES Rincian piutang usaha adalah sebagai berikut:
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI TRANSACTIONS AND ACCOUNTS WITH
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND ACCOUNTS WITH
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PERSEDIAAN lanjutan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» INVENTORIES continued Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATES 2014 2013
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATES continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan 2014 Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» ASET TETAP lanjutan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
» UTANG JANGKA PENDEK lanjutan SHORT-TERM LOAN continued
» TRADE PAYABLES Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» UTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES Biaya akrual terdiri dari:
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari: PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS UTANG JANGKA PANJANG LONG-TERM DEBTS
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» ADDITIONAL PAID-IN CAPITAL Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN DARI PENJUALAN DAN JASA REVENUE FROM SALES AND SERVICES
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» 2014 and 2013, respectively Note 6. Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN BEBAN OPERASI LAINNYA DAN BIAYA KEUANGAN
» OTHER OPERATING INCOME EXPENSES AND FINANCE COSTS
» PENDAPATAN BEBAN OPERASI LAINNYA DAN BIAYA KEUANGAN lanjutan
» OTHER OPERATING INCOME EXPENSES AND FINANCE COSTS continued
» SIGNIFICANT AGREEMENTS Perusahaan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» Laba Tahun Berjalan Income for the Year
» Aset Assets INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Liabilitas Liabilities INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Beban Penyusutan INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Depreciation Expense INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
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