IKHTISAR KEBIJAKAN Krakatau Steel 30 September 2012 release
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Laba per saham dasars. Basic earnings per share
Laba per saham dasar dihitung dengan membagi total laba yang dapat diatribusikan kepada pemegang saham induk dengan jumlah rata-rata tertimbang saham biasa yang beredar pada periode yang bersangkutan. Laba bersih per saham dilusian memiliki jumlah yang sama dengan laba bersih per saham dasar dikarenakan tidak adanya efek yang berpotensi dilutif Catatan 24. Basic earnings per share is calculated by dividing the total income attributable to owners of the parent company by the weighted-average number of ordinary shares outstanding during the year. Diluted earnings per share has the same amount with basic earnings per share since there is no potential dilutive effects Note 24.t. Informasi segmen
t. Segment information
Efektif 1 Januari 2011, Kelompok Usaha menerapkan PSAK No. 5 Revisi 2009, “Segmen Operasi”. PSAK revisi ini memungkinkan pengguna laporan keuangan untuk mengevaluasi sifat dan dampak keuangan dari aktivitas bisnis yang mana entitas terlibat dan lingkungan ekonomi dimana entitas beroperasi. Penerapan PSAK yang direvisi ini tidak memberikan dampak yang signifikan terhadap laporan keuangan interim konsolidasian. Kelompok Usaha menentukan bahwa segmen operasi tidak mengalami perubahan dari segmen usaha yang telah ditentukan sebelumnya. Effective January 1, 2011, the Group applied PSAK No. 5 Revised 2009, “Operating Segments”. The revised PSAK requires disclosures that will enable users of financial statements to evaluate the nature and financial effects of the business activities in which the entity engages and economic environments in which it operates. The adoption of the said revised PSAK has no significant impact on the interim consolidated financial statements. The Group concluded that the operating segments remain the same as the business segments previously identified. Untuk tujuan manajemen, Kelompok Usaha dibagi menjadi lima segmen operasi berdasarkan produk dan jasa yang dikelola secara independen oleh masing-masing pengelola segmen yang bertanggung jawab atas kinerja dari masing-masing segmen. Para pengelola segmen melaporkan secara langsung kepada manajemen Perusahaan yang secara teratur mengkaji hasil operasi sebagai dasar untuk mengalokasikan sumber daya ke masing- masing segmen dan untuk menilai kinerja segmen. Pengungkapan tambahan pada masing-masing segmen terdapat dalam Catatan 36, termasuk faktor yang digunakan untuk mengidentifikasi segmen yang dilaporkan dan dasar pengukuran informasi segmen. Segmen ditentukan sebelum saldo dan transaksi antar Kelompok Usaha dieliminasi sebagai bagian dari proses konsolidasi. For management purpose, the Group is organised into five operating segments based on their products and services which are independently managed by the respective segments managers responsible for the performance of the respective segments under their charge. The segment managers report directly to the management who regularly review the segment results in order to allocate resources to the segments and to assess the segment performance. Additional disclosures on each of these segments are shown in Note 36, including the factors, used to identify the reportable segments and the measurement basis of segment information. Segments are determined before intra-group balances and intra-group transactions are eliminated as part of the consolidated process.Parts
» Krakatau Steel 30 September 2012 release
» Pendirian Perusahaan UMUM GENERAL
» UMUM lanjutan a. Pendirian Perusahaan lanjutan
» Penawaran Umum Efek Perusahaan
» The Subsidiaries and Associates Structure continued
» is owed by PT Pelat Timah Nusantara
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» UMUM lanjutan GENERAL continued
» UMUM lanjutan d. Dewan Komisaris, Direksi dan Karyawan
» Dasar penyusunan laporan keuangan interim konsolidasian Basis of
» Basis of preparation of the consolidated financial statements continued
» Perubahan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi b. Changes Principles of consolidation
» Principles of consolidation continued
» Transaction with related parties continued
» Foreign currency transactions and balances
» Aset dan liabilitas keuangan Financial assets and liabilities
» Financial assets and liabilities continued
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN
» Aset dan liabilitas keuangan lanjutan Aset keuangan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses Penyertaan saham Investments in shares of stock
» Penyertaan saham lanjutan IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Investments in shares of stock continued
» Fixed assets IKHTISAR KEBIJAKAN
» Aset real estat SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Real estate assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya penerbitan emisi efek ekuitas
» Stock issuance costs. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue and expense recognition
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan Income tax
» IKHTISAR KEBIJAKAN Krakatau Steel 30 September 2012 release
» Income tax continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi segmen IKHTISAR KEBIJAKAN
» Segment information IKHTISAR KEBIJAKAN
» Selisih perubahan IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Changes in equity of subsidiariesassociates
» Adoption of other revised accounting
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan Estimasi dan Asumsi
» SOURCE OF Krakatau Steel 30 September 2012 release
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK Krakatau Steel 30 September 2012 release
» SHORT-TERM INVESTMENTS Krakatau Steel 30 September 2012 release
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan Krakatau Steel 30 September 2012 release
» TRADE RECEIVABLES continued Krakatau Steel 30 September 2012 release
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN Lanjutan Krakatau Steel 30 September 2012 release
» OTHER RECEIVABLES Continued Krakatau Steel 30 September 2012 release
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES continued
» PERSEDIAAN INVENTORIES Krakatau Steel 30 September 2012 release
» PERSEDIAAN lanjutan Krakatau Steel 30 September 2012 release
» INVENTORIES continued Krakatau Steel 30 September 2012 release
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN
» PENYERTAAN SAHAM lanjutan Krakatau Steel 30 September 2012 release
» INVESTMENTS IN Krakatau Steel 30 September 2012 release
» ASET TETAP Akun ini terdiri dari:
» FIXED ASSETS This account consists of:
» ASET TETAP Lanjutan FIXED ASSETS Continued
» ASET TETAP lanjutan Krakatau Steel 30 September 2012 release
» FIXED ASSETS continued Krakatau Steel 30 September 2012 release
» PIUTANG JANGKA PANJANG Akun ini terdiri dari:
» LONG-TERM RECEIVABLES This account consists of:
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Entitas Anak - PT KWT SHORT-TERM BANK LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan Entitas Anak - PT KWT lanjutan
» SHORT-TERM BANK LOANS continued The Subsidiary - PT KWT continued
» HUTANG USAHA Lanjutan Krakatau Steel 30 September 2012 release
» TRADE PAYABLES Continued Krakatau Steel 30 September 2012 release
» INSTRUMEN KEUANGAN DERIVATIF Lanjutan
» DERIVATIVE FINANCIAL INSTRUMENTS Continued
» INSTRUMEN KEUANGAN Krakatau Steel 30 September 2012 release
» INSTRUMEN KEUANGAN DERIVATIF lanjutan Perusahaan lanjutan
» INSTRUMEN KEUANGAN DERIVATIF lanjutan Perusahaan lanjutan DERIVATIVE FINANCIAL
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS continued
» INSTRUMEN KEUANGAN DERIVATIVE FINANCIAL INSTRUMENTS continued
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Pajak kini TAXATION continued
» PERPAJAKAN lanjutan PERPAJAKAN lanjutan e. Pajak kini lanjutan
» Pajak tangguhan Deferred tax
» PERPAJAKAN lanjutan f. Pajak tangguhan lanjutan
» TAXATION continued f. Deferred tax continued
» Pajak tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax continued PERPAJAKAN lanjutan TAXATION continued
» Surat Ketetapan Pajak Perusahaan
» Tax Assessment Letters The Company
» BIAYA YANG MASIH HARUS DIBAYAR Akun ini terdiri dari:
» ACCRUED EXPENSES This account consists of:
» UANG MUKA PENJUALAN DAN LAINNYA Akun ini terdiri dari:
» SALES AND OTHER ADVANCES This account consists of:
» PINJAMAN JANGKA PANJANG Akun ini terdiri dari:
» LONG-TERM LOANS This account consists of:
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Perusahaan lanjutan
» LONG-TERM LOANS continued The Company continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT MJIS LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KDL LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KHIP
» LONG-TERM LOANS continued The Subsidiary - PT KHIP
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KWT lanjutan
» LONG-TERM LOANS continued The Subsidiary - PT KBS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KIEC lanjutan
» LONG-TERM LOANS continued The Subsidiary - PT KIEC continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» LIABILITAS JANGKA PANJANG lanjutan
» LONG-TERM LIABILITIES continued Krakatau Steel 30 September 2012 release
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» MODAL SAHAM lanjutan Krakatau Steel 30 September 2012 release
» SHARE CAPITAL continued Krakatau Steel 30 September 2012 release
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY OF A
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENDAPATAN NETO NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» Total BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» LABA PER SAHAM EARNINGS PER SHARE INSTRUMEN KEUANGAN
» FINANCIAL INSTRUMENTS Krakatau Steel 30 September 2012 release
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko mata uang KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko kredit KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Credit risk Risiko likuiditas
» Liquidity risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT AGREEMENT
» KOMITMEN DAN SIGNIFICANT AGREEMENT
» KOMITMEN DAN Krakatau Steel 30 September 2012 release
» SIGNIFICANT AGREEMENT Krakatau Steel 30 September 2012 release
» SIGNIFICANT AGREEMENT KONTINJENSI CONTINGENCIES
» KONTINJENSI Lanjutan CONTINGENCIES continued
» KONTINJENSI Lanjutan Krakatau Steel 30 September 2012 release
» CONTINGENCIES continued Krakatau Steel 30 September 2012 release
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS Krakatau Steel 30 September 2012 release
» INFORMASI SEGMEN SEGMENT INFORMATION
Show more