Business Combination transaction among entities under common control
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued d. Transaksi dan Saldo dalam Mata Uang Asing d. Foreign Currency Transactions and Balances Manajemen menentukan mata uang fungsional Perusahaan adalah Dolar Amerika Serikat. M anagement determined that the Company’s functional currency is the United States Dollar. Transaksi dalam mata uang asing dicatat dalam mata uang fungsional berdasarkan kurs yang berlaku pada saat transaksi dilakukan. Pada akhir tahun pelaporan, aset dan liabilitas moneter dalam mata uang asing dijabarkan ke dalam mata uang fungsional berdasarkan kurs tengah yang diterbitkan oleh Bank Indonesia pada tanggal terakhir transaksi perbankan pada tahun tersebut. Laba atau rugi kurs yang terjadi dikreditkan atau dibebankan pada laba rugi tahun berjalan. Transactions involving foreign currencies are recorded in functional currency at the rates of exchange prevailing at the time the transactions are made. At the end of reporting year, monetary assets and liabilities denominated in foreign currencies are translated to the functional currency based on the middle rates published by Bank Indonesia at the last banking transaction date in the reporting year. The resulting gains or losses are credited or charged to the current year’s profit or loss. Nilai kurs yang digunakan pada akhir tahun laporan adalah sebagai berikut: The rates of exchange used at the end of reporting year were as follows: AS1US1 31 Maret 2014 31 Desember 2013 March 31, 2014 December 31, 2013 1.000 Rupiah 0,0877 0,0821 1,000 Rupiah 1 Dolar Australia 0,9290 0,8923 1 Australian Dollar 1 Euro 1,3745 1,3801 1 Euro e. Transaksi dengan pihak berelasi e. Transactions with related parties Dalam menjalankan aktivitasnya, Grup melakukan transaksi dengan pihak berelasi. During its activities, the Group entered into transactions with its related parties. Kriteria pihak berelasi sesuai dengan PSAK No. 7 Revisi 2010 adalah sebagai berikut: The criteria of a related party in accordance with PSAK No. 7 Revised 2010 are as follows: a. Orang atau anggota keluarga terdekat mempunyai relasi dengan Grup jika orang tersebut: a. A person or a close member of that persons family is related to the Group if that person: i. Memiliki pengendalian atau pengendalian bersama atas Grup; i. Has control or joint control over the Group; ii. Memiliki pengaruh signifikan atas entitas pelapor; atau ii. Has significant influence over the reporting entity; or iii. Personel manajemen kunci Grup atau entitas induk Grup. iii. Is a member of the key management personnel of the Group or of a parent of the Group. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013 dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2014 and December 31, 2013 and Three Months Period ended March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 182. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
Parts
» Perusahaan lanjutan The Company continued
» Dewan Komisaris, Direksi, Manajemen kunci dan Karyawan
» Boards of Commissioners, Directors, Key management personnel and Employees
» Subsidiaries continued UMUM lanjutan
» Persetujuan penerbitan laporan keuangan konsolidasian
» Authorization to issue the consolidated financial statements
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Business Combination transaction among entities under common control
» Transaksi dengan pihak berelasi Transactions with related parties
» Transactions with related parties continued
» Biaya dibayar dimuka Prepayments
» Persediaan Inventories Aset tetap Fixed assets
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment Pengeluaran eksplorasi,
» Exploration, evaluation and development
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban tangguhan Deferred charges
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya pengupasan tanah penutup lanjutan Stripping costs continued
» Liabilitas imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition Perpajakan Taxation
» Instrumen keuangan lanjutan Financial instruments continued
» Liabilitas Keuangan lanjutan Financial liabilities continued
» Saling hapus dari instrumen keuangan Offsetting of financial instruments
» Nilai wajar instrumen keuangan The fair value of financial instruments
» Biaya perolehan diamortisasi instrumen keuangan
» Amortized cost of financial instruments
» Instrumen keuangan derivatif Derivative financial instruments
» Laba per saham dasar Earnings per share
» Informasi segmen Segment information
» Standar Akuntansi Keuangan “SAK”
» Financial Accounting Standards “SAK”
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» Accounting Standards SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI 2014 Q1 Financial Report
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan 2014 Q1 Financial Report
» BUSINESS COMBINATION continued 2014 Q1 Financial Report
» PIUTANG USAHA 2014 Q1 Financial Report
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN
» PIUTANG LAIN-LAIN lanjutan PERSEDIAAN
» PERSEDIAAN lanjutan BIAYA DIBAYAR DIMUKA DAN UANG MUKA
» TANAMAN PERKEBUNAN PLANTATIONS 2014 Q1 Financial Report
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI TAMBANG MINING PROPERTIES
» Saldo 31 Des. 2012 2014 Q1 Financial Report
» UTANG LAIN-LAIN OTHER PAYABLES BEBAN AKRUAL ACCRUED EXPENSES
» Pajak dibayar dimuka Prepaid taxes
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» Tax Assessments PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» Standard Chartered UTANG BANK lanjutan BANK LOANS continued
» PT Bank Rakyat Indonesia Persero, Tbk “BRI”
» PT Bank BNP Paribas Indonesia BNP Paribas
» Lembaga Pembiayaan Ekspor Indonesia Lembaga Pembiayaan Ekspor Indonesia
» SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued LIABILITAS UNTUK
» LIABILITAS UNTUK 2014 Q1 Financial Report
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET DIVIDEN DIVIDENDS
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» PENJUALAN SALES 2014 Q1 Financial Report
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBANPENDAPATAN LAIN-LAIN-NETO OTHER EXPENSESINCOME-NET
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» TRANSAKSI DAN SALDO PIHAK BERELASI RELATED
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan RELATED PARTY
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING MONETARY ASSETS
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued KEBIJAKAN DAN
» KEBIJAKAN DAN 2014 Q1 Financial Report
» The Company PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» Entitas anak - ABN Subsidiary
» Entitas anak – PERJANJIAN DAN
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