Penawaran Umum Efek Perusahaan The Company’s Public Offering
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
e. Transaksi Dengan Pihak Yang Mempunyai Hubungan Istimewa
e. Transactions with Related Parties
Perusahaan mempunyai transaksi dengan pihak-pihak yang mempunyai hubungan istimewa sebagaimana dimaksud dalam PSAK No. 7, “Pengungkapan Pihak-pihak yang Mempunyai Hubungan Istimewa”. The Company has transactions with certain parties who have related party relationships as defined under PSAK No. 7, “Related Party Disclosures”. Seluruh transaksi yang signifikan dengan pihak-pihak yang mempunyai hubungan istimewa telah diungkapkan dalam catatan atas laporan keuangan konsolidasi. Transaksi perusahaan dengan Badan Usaha Milik NegaraDaerah yang dilakukan dalam kegiatan usaha normal tidak diungkapkan sebagai transaksi dengan pihak-pihak yang mempunyai hubungan istimewa. All significant transactions with related parties are disclosed in the notes to the consolidated financial statements. The Company’s transactions with State-Owned CompaniesRegion-Owned Companies, which were conducted in the normal course of operations, are not disclosed as transactions with related parties.f. Persediaan
f. Inventories
Persediaan dinyatakan sebesar nilai yang lebih rendah antara biaya perolehan dan nilai realisasi bersih. Biaya perolehan ditentukan dengan metode rata-rata bergerak moving- average method. Penyisihan persediaan usang dilakukan atas dasar hasil penelaahan secara periodik terhadap kondisi persediaan. Inventories are stated at the lower of cost or net realizable value. Cost is determined using the moving-average method. Allowance for inventories obsolescence is provided based on the periodic review of the condition of the inventories. g. Penyertaan Saham g. Investment in Shares of Stock Penyertaan saham oleh Perusahaan di PT Gas Energi Jambi dengan persentase pemilikan 40 dicatat dengan metode ekuitas equity method. Dengan metode ekuitas ini, penyertaan saham dinyatakan sebesar biaya perolehannya dan ditambah atau dikurangi bagian atas laba atau rugi bersih perusahaan asosiasi sejak tanggal perolehan serta dikurangi penerimaan dividen tunai. Direct investment in PT Gas Energi Jambi in which the Company has ownership interest of 40 is accounted using the equity method. Under the equity method, the cost of investment is increased or decreased by the Company’s share in the net earnings or losses of the associate since the date of acquisition and decreased by cash dividends received. Jika bagian investor atas kerugian perusahaan asosiasi sama atau melebihi nilai tercatat dari investasi maka investasi dilaporkan nihil. Kerugian selanjutnya dicatat oleh investor apabila telah timbul kewajiban atau investor melakukan pembayaran kewajiban perusahaan asosiasi yang dijaminnya. Jika perusahaan asosiasi selanjutnya melaporkan laba, investor akan mengakui penghasilan setelah bagiannya atas laba menyamai bagiannya atas kerugian bersih yang belum diakui. If an investor’s share of losses in an associate equals to or exceeds the carrying amount of an investment, the investment must be reported at nil value. Additional losses will be accrued by the investor for any liabilities that may arise, provided these are guaranteed by the investor. If the associate subsequently reports profit from its operations, the investor will recognize profits only after its share of the net earnings equal the share of net losses not recognized previously.Parts
» Penyampaian Laporan Keuangan Tahunan [PGAS ]
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Anak Perusahaan Subsidiaries UMUM lanjutan GENERAL continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Basis SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Principles of Consolidation continued
» Setara Kas dan Kas yang Dibatasi Penggunaannya
» Cash Equivalents and Restricted Cash
» Allowance for Doubtful Accounts Perusahaan
» Transaksi Dengan Pihak Yang Mempunyai Hubungan Istimewa
» Transactions with Related Parties
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyertaan Saham Investment in Shares of Stock
» Investment in Shares of Stock continued
» Aset Tetap Property, Plant and Equipment
» Property, Plant and Equipment continued
» Pinjaman yang Diperoleh Pemerintah dari
» Loans Obtained by the Government from
» Kapitalisasi Biaya Pinjaman Capitalization of Borrowing Costs
» Dana Proyek Pemerintah SUMMARY OF SIGNIFICANT ACCOUNTING
» Government Project Funds SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Penerbitan Emisi Efek Ekuitas dan Emisi Guaranteed Notes
» Stock Issuance Costs and Guaranteed Notes Issuance Costs
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Imbalan Kerja Employee Benefits
» Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Opsi Saham SUMMARY OF SIGNIFICANT ACCOUNTING
» Share Option SUMMARY OF SIGNIFICANT ACCOUNTING
» Foreign SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING
» Income Tax continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING
» Laba per Saham Earnings per Share
» Instrumen Keuangan Derivatif Derivative Financial Instruments
» Penggunaan Estimasi Use of Estimates
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING
» PENYESUAIAN LAPORAN KEUANGAN ANAK PERUSAHAAN UNTUK TUJUAN KONSOLIDASI
» ADJUSTMENTS TO A SUBSIDIARY’S FINANCIAL STATEMENTS FOR CONSOLIDATION PURPOSES
» KAS DAN SETARA KAS DAN KAS YANG DIBATASI PENGGUNAANNYA
» CASH AND Penyampaian Laporan Keuangan Tahunan [PGAS ]
» KAS DAN SETARA KAS DAN KAS YANG DIBATASI PENGGUNAANNYA lanjutan
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES Penyampaian Laporan Keuangan Tahunan [PGAS ]
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Penyampaian Laporan Keuangan Tahunan [PGAS ]
» UANG MUKA lanjutan ADVANCES continued
» BEBAN DIBAYAR DI MUKA PREPAID EXPENSES
» ASET TETAP lanjutan PROPERTY,
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOAN
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOAN continued
» HUTANG LAIN-LAIN OTHER PAYABLES
» HUTANG LAIN-LAIN lanjutan OTHER PAYABLES continued
» Bonus karyawan Employees’ bonus
» Bunga Interests KEWAJIBAN YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» KEWAJIBAN YANG MASIH HARUS DIBAYAR lanjutan
» BPH Migas levy ACCRUED LIABILITIES continued c. Iuran ke BPH Migas
» Proyek stasiun Jabung gas booster Jabung gas booster station project
» Beban gas hilang beban SRC Loss of gas SRC cost
» ACCRUED LIABILITIES continued f.
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» GUARANTEED NOTES GUARANTEED NOTES
» GUARANTEED NOTES lanjutan GUARANTEED NOTES continued
» HUTANG KEPADA PEMEGANG SAHAM ANAK PERUSAHAAN
» DUE TO A SHAREHOLDER OF A SUBSIDIARY
» DANA PROYEK PEMERINTAH GOVERNMENT PROJECT FUNDS
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» tanggal 5 November 2009. Penyampaian Laporan Keuangan Tahunan [PGAS ]
» PENCADANGAN SALDO Penyampaian Laporan Keuangan Tahunan [PGAS ]
» PENDAPATAN REVENUES Penyampaian Laporan Keuangan Tahunan [PGAS ]
» BEBAN POKOK COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» BEBAN BUNGA INTEREST EXPENSE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» LABA RUGI SELISIH KURS - BERSIH GAIN LOSS ON FOREIGN EXCHANGE - NET
» PT Asuransi Jiwasraya Persero PT Asuransi Jiwasraya Persero
» Yayasan Kesejahteraan PENSIUN DAN KESEJAHTERAAN KARYAWAN RETIREMENT
» PENSIUN DAN KESEJAHTERAAN KARYAWAN lanjutan
» Defined Contribution Pension Plan
» Long-term Employee Benefits RETIREMENT AND
» Long-term Employee Benefits continued
» Kewajiban kesejahteraan karyawan Employee benefits liability
» KOMPENSASI SAHAM STOCK-BASED COMPENSATION
» KOMPENSASI SAHAM lanjutan STOCK-BASED COMPENSATION continued
» PT Pertamina Persero Perjanjian Jual Beli Gas PJBG lanjutan Gas Sale and Purchase Agreements
» PT Pertamina Persero continued
» Perjanjian Jual Beli Gas PJBG lanjutan Gas Sale and Purchase Agreements
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Lapindo Brantas, In Lapindo Brantas, In
» Kodeco Perjanjian Jual Beli Gas PJBG lanjutan Gas Sale and Purchase Agreements
» Santos Madura Offshore Pty. Ltd.
» PT Medco EP Indonesia MEI PT Medco EP Indonesia MEI
» PT Pertiwi Nusantara Resources PNR
» Perjanjian Penyaluran Gas melalui East Java Gas Pipeline System EJGP
» Transportation Gas Agreement through East Java Gas Pipeline System EJGP
» Perjanjian Proyek Project Agreement
» Perjanjian Kerja Sama Operasi Joint Operation Agreement
» Perjanjian Kerja Sama Operasi lanjutan Joint Operation Agreement continued
» Pada tanggal 17 April 2009, Perusahaan
» On April 17, 2009, the Company entered into
» Perjanjian yang Berkaitan dengan Jaringan Pipa Grissik - Duri - Transgasindo
» Agreements Related to Grissik - Duri Pipeline - Transgasindo
» Perjanjian yang Berkaitan dengan Jaringan Pipa Grissik - Duri - Transgasindo lanjutan
» Agreements Related to Grissik - Duri Pipeline - Transgasindo continued
» Perjanjian yang Berkaitan dengan Jaringan Pipa Grissik - Singapura - Transgasindo
» Agreements Related to Grissik - Singapore Pipeline - Transgasindo
» Agreements Related to Grissik - Singapore Pipeline - Transgasindo continued
» Perjanjian penting lain yang berhubungan dengan jaringan pipa transmisi Grissik -
» Other significant agreements related to Grissik - Duri and Grissik - Singapore
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
» PERISTIWA SETELAH TANGGAL NERACA lanjutan
» Proyek SSWJ SUBSEQUENT EVENTS continued
» West Java Distribution Project PDJB
» PERISTIWA SETELAH TANGGAL NERACA lanjutan PERISTIWA SETELAH TANGGAL NERACA lanjutan
» SUBSEQUENT EVENTS continued b. Proyek Distribusi Jawa Barat PDJB
» KONDISI PEREKONOMIAN ECONOMIC CONDITION
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
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