IKHTISAR KEBIJAKAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
2. IKHTISAR KEBIJAKAN
AKUNTANSI PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedy. Provisi lanjutan
y. Provisions continued
Provisi ditelaah pada setiap tanggal pelaporan dan disesuaikan untuk mencerminkan estimasi terbaik yang paling kini. Jika arus keluar sumber daya untuk menyelesaikan kewajiban kemungkinan besar tidak terjadi, maka provisi dibalik. Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. If an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. Pengeluaran yang terkait dengan pemulihan, rehabilitasi dan lingkungan hidup yang terjadi pada tahap produksi dibebankan sebagai bagian dari biaya produksi. Restoration, rehabilitation and environmental expenditure incurred during the production phase of operations are charged as part of the cost of production.z. Laba Per Saham Dasar
z. Basic Earnings Per Share
Grup menerapkan PSAK 56 Revisi 2011, “Laba Per Saham”, yang mengharuskan adanya perbandingan kinerja antara entitas yang berbeda dalam periode yang sama dan antara periode pelaporan yang berbeda untuk Grup. The Group applied PSAK 56 Revised 2011, “Earnings Per Share”, which requires performance comparisons between different entities in the same period and between different reporting periods for the Group. Penerapan PSAK 56 Revisi 2011 tidak menimbulkan perbedaan yang besar terhadap pelaporan keuangan dan pengungkapan dalam laporan keuangan konsolidasian. The Adoption of PSAK 56 Revised 2011 has no significant impact on the financial reporting and disclosures in the consolidated financial statements. Laba neto per saham dasar dihitung dengan membagi laba neto yang diatribusikan kepada pemilik entitas induk dengan jumlah rata-rata tertimbang saham beredar pada tahun yang bersangkutan. Basic net earnings per share is computed by dividing net income attributable to equity holders of the parent with weighted-average number of shares outstanding. aa. Informasi Segmen aa. Segment Information Perusahaan menerapkan PSAK 5 Revisi 2009, “Segmen Operasi”. Sebelumnya, segmen operasi ditentukan dan disajikan sesuai dengan PSAK 5 Revisi 2000, “Pelaporan Segmen”. The Company applied PSAK 5 Revised 2009, “Operating Segments”. Previously operating segments were determined and presented in accordance with PSAK 5 Revised 2000, “Segment Reporting”. Segmen operasi adalah suatu komponen dari entitas yang terlibat dalam aktivitas bisnis yang mana memperoleh pendapatan dan menimbulkan beban, termasuk pendapatan dan beban terkait dengan transaksi dengan komponen lain dari entitas yang sama, yang hasil operasinya dikaji ulang secara regular oleh pengambil keputusan operasional untuk membuat keputusan tentang sumber daya yang dialokasikan pada segmen tersebut dan menilai kerjanya, dan tersedia informasi keuangan yang dapat dipisahkan. Hasil segmen yang dilaporkan kepada pengambil keputusan operasional termasuk item yang dapat diatribusikan secara langsung kepada segmen dan juga yang dapat dialokasikan dengan basis yang wajar. An operating segment is a component of the entity that engages in business activities which earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the entity’s components, whose operating results are reviewed regularly by the chief operating decision maker to make decisions about resources allocated to the segment and assess its performance, and for which discrete financial information is available. Segment results that are reported to the chief operating decision maker include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 482. IKHTISAR KEBIJAKAN
Parts
» BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» UMUM BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Penawaran Umum Efek Perusahaan
» Penghapusan Pencatatan Efek Perusahaan
» Company’s Delisting UMUM lanjutan
» UMUM lanjutan BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Company’s Delisting continued
» Manajemen Kunci dan Informasi Lainnya
» Key Management and Other Information
» Entitas Anak Subsidiaries UMUM lanjutan GENERAL continued
» Entitas Anak lanjutan Subsidiaries continued
» Entitas Anak lanjutan GENERAL continued
» Subsidiaries continued GENERAL continued
» Tanggal Penyelesaian Laporan Keuangan
» Completion Date of Financial Statement
» Pernyataan Kepatuhan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Statement of Compliance IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Dasar IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of Preparation of the Consolidated
» Dasar IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip Konsolidasian dan Kombinasi Bisnis
» Standar Akuntansi yang Telah Disahkan Namun
» Standar Akuntansi yang Telah Disahkan Namun Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan IKHTISAR KEBIJAKAN
» Financial Instrument continued IKHTISAR KEBIJAKAN
» Piutang Usaha dan Piutang Non-Usaha
» Account and Non-Account Receivables
» Piutang Account IKHTISAR KEBIJAKAN
» Investasi Jangka Pendek IKHTISAR KEBIJAKAN
» Short-Term Investments IKHTISAR KEBIJAKAN
» Deposito yang Dibatasi Penggunaannya
» Restricted Deposit IKHTISAR KEBIJAKAN
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transaction and Balances
» Transaksi dengan Pihak Berelasi
» Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan
» Transactions with Related Parties continued
» Piutang Retensi IKHTISAR KEBIJAKAN
» Retention Receivables IKHTISAR KEBIJAKAN
» Tagihan Bruto Pemberi Kerja Gross Receivables to The Customer
» Beban Dibayar Dimuka IKHTISAR KEBIJAKAN
» Prepaid Expenses IKHTISAR KEBIJAKAN
» Investasi pada Entitas Asosiasi
» Investment in Associates IKHTISAR KEBIJAKAN
» Investasi pada Entitas Asosiasi lanjutan
» Investment in Associates continued
» Aset Tetap IKHTISAR KEBIJAKAN
» Fixed Asset IKHTISAR KEBIJAKAN
» Aset Tetap lanjutan IKHTISAR KEBIJAKAN
» Fixed Asset continued IKHTISAR KEBIJAKAN
» Aset Tak Berwujud IKHTISAR KEBIJAKAN
» Intangible Assets IKHTISAR KEBIJAKAN
» Intangible Assets continued IKHTISAR KEBIJAKAN
» Penurunan Nilai Aset Non Keuangan Impairment of Non Financial Assets
» Penurunan Nilai Aset Non Keuangan lanjutan Impairment of Non Financial Assets continued
» IKHTISAR KEBIJAKAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Sewa lanjutan IKHTISAR KEBIJAKAN
» Leases continued IKHTISAR KEBIJAKAN
» Uang Muka Pelanggan IKHTISAR KEBIJAKAN
» Customer Advances IKHTISAR KEBIJAKAN
» Pengakuan Pendapatan dan Beban
» Pajak Penghasilan Income Tax
» Income Tax continued SUMMARY OF
» Imbalan Pasca Kerja SUMMARY OF
» Employee Benefit Liabilities Provisi
» Provisi lanjutan IKHTISAR KEBIJAKAN
» Provisions continued IKHTISAR KEBIJAKAN
» ESTIMASI DAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN
» FAIR VALUE BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Utang usaha, beban masih harus dibayar, dan
» Pinjaman jangka panjang dari pihak ketiga
» Long-term loan from third parties including
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» RESTATEMENT BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PENYAJIAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» CASH AND CASH EQUIVALENT continued
» RESTRICTED DEPOSIT BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» DEPOSITO YANG DIBATASI PENGGUNAANNYA PIUTANG USAHA – BERSIH ACCOUNT RECEIVABLES – NET
» PIUTANG USAHA – BERSIH lanjutan ACCOUNT RECEIVABLES – NET continued
» PIUTANG USAHA–BERSIH lanjutan
» ACCOUNTS RECEIVABLES–NET continued
» PIUTANG USAHA – BERSIH lanjutan
» ACCOUNT RECEIVABLES – NET continued
» PIUTANG RETENSI BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» RETENTION RECEIVABLES BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» TAGIHAN BRUTO KEPADA PEMBERI KERJA GROSS RECEIVABLES TO THE CUSTOMER
» TAGIHAN BRUTO KEPADA PEMBERI KERJA lanjutan
» GROSS RECEIVABLES TO THE CUSTOMERV continued
» PIUTANG LAIN-LAIN – BERSIH OTHER RECEIVABLES – NET
» PERSEDIAAN INVENTORIES BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PERSEDIAAN lanjutan INVENTORIES continued
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENT IN ASSOCIATES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET LAINNYA lanjutan OTHERS ASSET continued
» UTANG USAHA ACCOUNT PAYABLES
» UTANG USAHA lanjutan ACCOUNT PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG SEWA PEMBIAYAAN LEASE PAYABLES
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLEScontinued
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLES continued
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLES continued UTANG BANK BANK LOAN
» UTANG BANK lanjutan BANK LOAN continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued MODAL SAHAM CAPITAL STOCK
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» AGIO SAHAM ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR LAINNYA ADDITIONAL PAID IN CAPITAL
» KEPENTINGAN NON PENGENDALI NON CONTROLLING INTEREST
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATAN BEBAN LAIN-LAIN OTHER INCOME EXPENSE
» LABA BERSIH PER SAHAM DASAR EARNING PER SHARE
» TRANSAKSI DAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» PERIKATAN COMMITMENTS BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PERIKATAN lanjutan COMMITMENTS continued
» Risiko Kredit FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Credit Risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Risiko Pasar FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Market Risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko Likuiditas Liquidity Risk
» Risiko Industri The Risk of Industry
» KUASI REORGANISASI QUASI REORGANIZATION
» KUASI REORGANISASI lanjutan QUASI REORGANIZATION continued
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