Dasar ADARO ENERGY Tbk 2015
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued c. Prinsip-prinsip konsolidasi lanjutan c. Principles of consolidation continued ii. Perubahan kepemilikan atas entitas anak tanpa kehilangan pengendalian ii. Changes in ownership interest in subsidiaries without loss of control Transaksi dengan kepentingan non-pengendali yang tidak mengakibatkan hilangnya pengendalian dicatat sebagai transaksi ekuitas. Selisih antara nilai wajar imbalan yang dibayarkan dan bagiannya atas jumlah tercatat aset neto yang diperoleh dicatat dalam ekuitas. Keuntungan atau kerugian atas pelepasan kepada kepentingan non-pengendali juga dicatat pada ekuitas. Transactions with non-controlling interests that do not result in a loss of control are accounted for as equity transactions. The difference between the fair value of any consideration paid and the relevant share acquired of the carrying value of net assets of the subsidiary is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity. iii. Pelepasan entitas anak iii. Disposal of subsidiaries Ketika Grup kehilangan pengendalian atas entitas anak, Grup menghentikan pengakuan aset termasuk setiap goodwill dan liabilitas entitas anak pada nilai tercatatnya ketika pengendalian hilang. Jumlah yang sebelumnya diakui dalam pendapatan komprehensif lainnya juga direklasifikasi ke laba rugi atau dialihkan secara langsung ke saldo laba jika disyaratkan oleh PSAK lain. When the Group loses control of a subsidiary, the Group derecognises the assets including any goodwill and liabilities of the subsidiary at their carrying amounts at the date when control is lost. Amounts previously recognised in other comprehensive income are also reclassified to profit or loss, or transferred directly to retained earnings if required under other SFAS. Sisa investasi pada entitas anak terdahulu diakui sebesar nilai wajarnya. Setiap perbedaan antara nilai tercatat sisa investasi pada tanggal hilangnya pengendalian dan nilai wajarnya diakui dalam laba rugi. Any investment retained in the former subsidiary is recognised at its fair value. The difference between the carrying amount of the investment retained at the date when the control is lost and its fair value is recognised in profit or loss. iv. Entitas asosiasi dan ventura bersama iv. Associates and joint ventures Entitas asosiasi adalah suatu entitas dimana Grup mempunyai pengaruh signifikan, tetapi tidak mengendalikan, dan biasanya Grup memiliki 20 atau lebih hak suara, tetapi tidak melebihi 50 hak suara. Investasi pada entitas asosiasi dicatat pada laporan keuangan konsolidasian menggunakan metode ekuitas dikurangi kerugian penurunan nilai, jika ada. Ventura bersama merupakan pengaturan bersama antara beberapa pihak yang melakukan kesepakatan pengendalian bersama yang memiliki hak atas aset neto pengaturan tersebut. Ventura bersama ini menggunakan metode ekuitas dikurangi kerugian penurunan nilai, jika ada. Associates are entities over which the Group has significant influence, but not control, generally accompanied by a shareholding giving rise to voting rights of 20 and above but not exceeding 50. Investment in associates are accounted for in the consolidated financial statements using the equity method less impairment losses, if any. A joint venture is a joint arrangement in which the parties that share joint control have rights to the net assets of the arrangement. Joint ventures are accounted for using the equity method less impairment losses, if any. MenCIptakan nIlaI, MenDoronG pertuMBuHan, MeMBanGun InDoneSIa | AdAro EnErgy lAPorAn tAhunAn 2015 231Parts
» 5.71 -8 ADARO ENERGY Tbk 2015
» 19.9 - ADARO ENERGY Tbk 2015
» Interest-bearing debt Utang berbunga
» Pendirian ADARO ENERGY Tbk 2015
» Establishment of the Company and other
» Struktur grup ADARO ENERGY Tbk 2015
» Group structure ADARO ENERGY Tbk 2015
» Struktur grup lanjutan ADARO ENERGY Tbk 2015
» Group structure continued ADARO ENERGY Tbk 2015
» Perjanjian ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama ADARO ENERGY Tbk 2015
» Cooperation Agreement ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama lanjutan ADARO ENERGY Tbk 2015
» Cooperation Agreement continued ADARO ENERGY Tbk 2015
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan ADARO ENERGY Tbk 2015
» Mining Business Permits ADARO ENERGY Tbk 2015
» Basis of preparation of the consolidated Perubahan
» Changes to the statements of financial
» 1. Consolidation ADARO ENERGY Tbk 2015
» 2. Akuisisi 2. Acquisition ADARO ENERGY Tbk 2015
» 2. Acquisition continued ADARO ENERGY Tbk 2015
» Prinsip-prinsip konsolidasi lanjutan ADARO ENERGY Tbk 2015
» Principles of consolidation continued
» Foreign currency translation ADARO ENERGY Tbk 2015
» Mata uang fungsional dan penyajian
» Functional and presentation currency
» Piutang ADARO ENERGY Tbk 2015
» Receivables ADARO ENERGY Tbk 2015
» Persediaan ADARO ENERGY Tbk 2015
» Inventories ADARO ENERGY Tbk 2015
» Aset keuangan ADARO ENERGY Tbk 2015
» Financial assets ADARO ENERGY Tbk 2015
» Klasifikasi, ADARO ENERGY Tbk 2015
» Classification, ADARO ENERGY Tbk 2015
» Derivative ADARO ENERGY Tbk 2015
» Goodwill ADARO ENERGY Tbk 2015
» Penurunan nilai dari aset non-keuangan
» Impairment of non-financial assets
» Aset eksplorasi dan evaluasi lanjutan
» Exploration ADARO ENERGY Tbk 2015
» Properti pertambangan ADARO ENERGY Tbk 2015
» Mining properties ADARO ENERGY Tbk 2015
» Properti pertambangan lanjutan ADARO ENERGY Tbk 2015
» Mining properties continued ADARO ENERGY Tbk 2015
» Utang usaha ADARO ENERGY Tbk 2015
» Trade payables ADARO ENERGY Tbk 2015
» Pinjaman ADARO ENERGY Tbk 2015
» Borrowings ADARO ENERGY Tbk 2015
» Imbalan kerja karyawan ADARO ENERGY Tbk 2015
» Employee benefits ADARO ENERGY Tbk 2015
» Modal saham ADARO ENERGY Tbk 2015
» Share capital ADARO ENERGY Tbk 2015
» Pembagian dividen ADARO ENERGY Tbk 2015
» Dividend distributions ADARO ENERGY Tbk 2015
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Revenue ADARO ENERGY Tbk 2015
» Penjualan batubara ADARO ENERGY Tbk 2015
» Sales of coal ADARO ENERGY Tbk 2015
» Pendapatan sewa ADARO ENERGY Tbk 2015
» Rental income ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS1.000.000 ADARO ENERGY Tbk 2015
» US1,000,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS1.000.000 lanjutan
» US1,000,000 ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS380.000 ADARO ENERGY Tbk 2015
» US380,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS200,000 ADARO ENERGY Tbk 2015
» US200,000 Facility Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS200,000 lanjutan
» US200,000 Facility Agreement continued
» Perjanjian Fasilitas AS120.000 ADARO ENERGY Tbk 2015
» US120,000 Facilities Agreement ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS120.000 lanjutan
» US120,000 ADARO ENERGY Tbk 2015
» Pinjaman Sindikasi Bank ADARO ENERGY Tbk 2015
» Syndicated Bank Loan ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS160.000 ADARO ENERGY Tbk 2015
» US160,000 Facility Agreement ADARO ENERGY Tbk 2015
» Pinjaman Sindikasi ADARO ENERGY Tbk 2015
» Syndicated Loan ADARO ENERGY Tbk 2015
» Perjanjian Fasilitas AS40.000 ADARO ENERGY Tbk 2015
» US40,000 Facility Agreement ADARO ENERGY Tbk 2015
» Pajak yang bisa dipulihkan kembali Recoverable taxes
» Recoverable taxes continued ADARO ENERGY Tbk 2015
» Pajak Recoverable taxes continued
» Utang pajak ADARO ENERGY Tbk 2015
» Taxes payable ADARO ENERGY Tbk 2015
» Beban pajak penghasilan ADARO ENERGY Tbk 2015
» Income tax expenses ADARO ENERGY Tbk 2015
» Beban pajak penghasilan lanjutan
» Income tax expenses continued
» Asetliabilitas pajak tangguhan ADARO ENERGY Tbk 2015
» Deferred tax assetsliabilities ADARO ENERGY Tbk 2015
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Administrasi ADARO ENERGY Tbk 2015
» Administration ADARO ENERGY Tbk 2015
» Surat ketetapan pajak ADARO ENERGY Tbk 2015
» Tax assessment letters ADARO ENERGY Tbk 2015
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» - Details of balances and transactions
» 0.55 Details of balances and transactions
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement ADARO ENERGY Tbk 2015
» Pengeluaran modal ADARO ENERGY Tbk 2015
» Capital expenditure ADARO ENERGY Tbk 2015
» Pungutan penggunaan kawasan hutan
» Tuntutan hukum ADARO ENERGY Tbk 2015
» Legal proceedings ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 182009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 182009 ADARO ENERGY Tbk 2015
» Undang-undang Pertambangan No. 42009 ADARO ENERGY Tbk 2015
» Mining Law No. 42009 ADARO ENERGY Tbk 2015
» Mining Law No. 42009 continued
» Peraturan Menteri No. 282009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 282009 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 342009 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 342009 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 172010 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 172010 ADARO ENERGY Tbk 2015
» Peraturan Menteri No. 252013 ADARO ENERGY Tbk 2015
» Ministerial Regulation No. 252013 ADARO ENERGY Tbk 2015
» Contract in relation to the overburden
» Long-term ADARO ENERGY Tbk 2015
» US270,000 ADARO ENERGY Tbk 2015
» Convertible loan and shares subscription
» US30,000 ADARO ENERGY Tbk 2015
» Risiko pasar ADARO ENERGY Tbk 2015
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