Pendapatan sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
3. PENYAJIAN
KEMBALI ATAS AKUN-AKUN LAPORAN KEUANGAN lanjutan 3. RESTATEMENT OF ACCOUNTS IN THE FINANCIAL STATEMENTS continued Laporan laba rugi komprehensif konsolidasian interim Grup untuk periode enam bulan yang berakhir 30 Juni 2013 yang telah disajikan kembali sebagai berikut: The Group’s interim consolidated statement of comprehensive income for the six-month period ended 30 June 2013 which has been restated is as follows: PenyesuaianAdjustment Kombinasi bisnis Balangan Jumlah Jumlah Catatan 5 setelah tercatat Penerapan Balangan’s penyesuaian sebelumnya ISAK 29 business Balance Previously Adoption of combination after reported IFAS 29 Note 5 adjustment Beban pokok pendapatan 1,228,112 23,298 - 1,251,410 Cost of revenue Laba bruto 351,260 23,298 - 327,962 Gross profit Pendapatan lain-lain, neto 313 - 145,578 145,891 Other income, net Laba usaha 275,678 23,298 145,578 397,958 Operating income Laba sebelum pajak penghasilan 219,581 23,298 145,578 341,861 Profit before income tax Beban pajak penghasilan 103,624 10,484 - 93,140 Income tax expense Laba periode berjalan 115,957 12,814 145,578 248,721 Profit for the period Jumlah laba komprehensif Total comprehensive periode berjalan 112,839 12,814 145,578 245,603 income for the period Laba periode berjalan yang Profit for the period diatribusikan kepada attributable to owners of pemilik entitas induk 115,192 12,814 145,578 247,956 the parent Total laba rugi komprehensif periode Total comprehensive berjalan yang income for the period diatribusikan kepada attributable to owners pemilik entitas induk 111,768 12,814 145,578 244,532 of the parent Laba bersih per saham Earnings per share - dasar 0.00360 0.00040 0.00455 0.00775 basic - - dilusian 0.00335 0.00037 0.00424 0.00721 diluted - Laporan posisi keuangan konsolidasian Grup pada tanggal 31 Desember 2013 yang telah disajikan kembali adalah sebagai berikut: The Group’s consolidated statement of financial position as at 31 December 2013 which has been restated is as follows: Penyesuaian atas penerapan Jumlah tercatat ISAK 29 Jumlah setelah sebelumnya Adjustment due penyesuaian Previously to adoption of Balance after reported IFAS 29 adjustment ASET TIDAK LANCAR NON-CURRENT ASSETS Biaya pengupasan lapisan tanah yang ditangguhkan 37,836 37,836 - Deferred stripping costs LIABILITAS TIDAK LANCAR NON-CURRENT LIABILITIES Liabilitas pajak tangguhan 648,760 17,026 631,734 Deferred tax liabilites EKUITAS EQUITY Saldo laba - belum Retained earnings - dicadangkan 1,217,607 20,810 1,196,797 unappropriatedParts
» Establishment of the Company and other
» Struktur grup GENERAL continued
» Group structure GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Struktur grup lanjutan GENERAL continued
» Group structure continued GENERAL continued
» UMUM lanjutan FS AE 30 June 2014 Final2
» Perjanjian Kerjasama GENERAL continued
» Cooperation Agreement GENERAL continued
» Perjanjian Kerjasama lanjutan GENERAL continued
» Cooperation Agreement continued GENERAL continued
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan GENERAL continued
» Mining Business Permits GENERAL continued
» Standar dan interpretasi standar akuntansi
» New and revised accounting standards and
» New and revised accounting standards and Prinsip-prinsip konsolidasi Principles of consolidation
» Entitas anak IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Subsidiaries IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Konsolidasi 1. Consolidation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Consolidation continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Akuisisi 2. Acquisition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Acquisition continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Penghentian pengakuan 2. Derecognition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 3. Offsetting financial instruments IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 4. Penurunan nilai aset keuangan yang dicatat berdasarkan biaya perolehan
» 4. Impairment of financial assets carried at amortised cost
» 4. Impairment of financial assets carried at amortised cost continued
» Derivative IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Mining properties IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan tanah IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividend distribution IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Kombinasi bisnis entitas sepengendali
» Business combination of entities under
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» Revenue IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penjualan batubara IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sales of coal IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pendapatan sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Rental income IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» PENYAJIAN FS AE 30 June 2014 Final2
» ESTIMASI DAN PENILAIAN AKUNTANSI YANG
» KOMBINASI BISNIS FS AE 30 June 2014 Final2
» BUSINESS COMBINATIONS FS AE 30 June 2014 Final2
» KOMBINASI BISNIS lanjutan FS AE 30 June 2014 Final2
» BUSINESS COMBINATIONS continued FS AE 30 June 2014 Final2
» CASH AND CASH EQUIVALENTS continued
» KAS DI BANK DAN DEPOSITO BERJANGKA
» PIUTANG USAHA FS AE 30 June 2014 Final2
» TRADE RECEIVABLES FS AE 30 June 2014 Final2
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS FS AE 30 June 2014 Final2
» PERSEDIAAN FS AE 30 June 2014 Final2
» INVENTORIES FS AE 30 June 2014 Final2
» ASET EKSPLORASI DAN EVALUASI
» EXPLORATION AND EVALUATION ASSETS
» ASET EKSPLORASI DAN EVALUASI lanjutan
» EXPLORATION FS AE 30 June 2014 Final2
» ASET TETAP FS AE 30 June 2014 Final2
» FIXED ASSETS FS AE 30 June 2014 Final2
» ASET TETAP lanjutan FS AE 30 June 2014 Final2
» FIXED ASSETS continued FS AE 30 June 2014 Final2
» INVESTASI PADA ENTITAS ASOSIASI
» INVESTMENTS IN ASSOCIATES FS AE 30 June 2014 Final2
» INVESTASI PADA ENTITAS ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATES continued
» PROPERTI PERTAMBANGAN FS AE 30 June 2014 Final2
» MINING PROPERTIES FS AE 30 June 2014 Final2
» GOODWILL FS AE 30 June 2014 Final2
» GOODWILL lanjutan FS AE 30 June 2014 Final2
» GOODWILL continued FS AE 30 June 2014 Final2
» UTANG USAHA FS AE 30 June 2014 Final2
» TRADE PAYABLES FS AE 30 June 2014 Final2
» UTANG ROYALTI FS AE 30 June 2014 Final2
» ROYALTIES PAYABLE FS AE 30 June 2014 Final2
» BEBAN AKRUAL FS AE 30 June 2014 Final2
» ACCRUED EXPENSES FS AE 30 June 2014 Final2
» UTANG SEWA PEMBIAYAAN FS AE 30 June 2014 Final2
» FINANCE LEASE PAYABLES FS AE 30 June 2014 Final2
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» Pinjaman Sindikasi LONG-TERM BANK LOANS continued
» Syndicated Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi lanjutan LONG-TERM BANK LOANS continued
» Syndicated Loan continued LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank LONG-TERM BANK LOANS continued
» Syndicated Bank Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank lanjutan
» Syndicated Bank Loan continued
» Perjanjian Fasilitas AS750.000 LONG-TERM BANK LOANS continued
» US750,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS750.000 lanjutan
» US750,000 Facility Agreement continued
» Perjanjian Fasilitas AS380.000 LONG-TERM BANK LOANS continued
» US380,000 Facility Agreement LONG-TERM BANK LOANS continued
» UTANG BANK JANGKA PANJANG lanjutan
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS160.000 LONG-TERM BANK LOANS continued
» US160,000 Facilities Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS160.000 lanjutan
» US160,000 LONG-TERM BANK LOANS continued
» PT Bank OCBC NISP Tbk lanjutan
» PT Bank OCBC NISP Tbk continued
» Perjanjian Fasilitas AS40.000 LONG-TERM BANK LOANS continued
» US40,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS40.000 lanjutan
» US40,000 Facility Agreement continued
» SENIOR NOTES FS AE 30 June 2014 Final2
» SENIOR NOTES lanjutan FS AE 30 June 2014 Final2
» SENIOR NOTES continued FS AE 30 June 2014 Final2
» LIABILITAS IMBALAN KERJA FS AE 30 June 2014 Final2
» RETIREMENT BENEFITS OBLIGATION FS AE 30 June 2014 Final2
» LIABILITAS IMBALAN PASCA KERJA lanjutan
» RETIREMENT FS AE 30 June 2014 Final2
» MODAL SAHAM lanjutan FS AE 30 June 2014 Final2
» SHARE CAPITAL continued FS AE 30 June 2014 Final2
» TAMBAHAN MODAL DISETOR, NETO
» ADDITIONAL PAID-IN-CAPITAL, NET FS AE 30 June 2014 Final2
» LABA DITAHAN FS AE 30 June 2014 Final2
» RETAINED EARNINGS FS AE 30 June 2014 Final2
» LABA DITAHAN lanjutan FS AE 30 June 2014 Final2
» RETAINED EARNINGS continued FS AE 30 June 2014 Final2
» DIVIDEN FS AE 30 June 2014 Final2
» DIVIDENDS FS AE 30 June 2014 Final2
» DIVIDEN lanjutan FS AE 30 June 2014 Final2
» DIVIDENDS continued FS AE 30 June 2014 Final2
» KEPENTINGAN NON-PENGENDALI FS AE 30 June 2014 Final2
» NON-CONTROLLING INTERESTS FS AE 30 June 2014 Final2
» PENDAPATAN USAHA FS AE 30 June 2014 Final2
» REVENUE FS AE 30 June 2014 Final2
» PENDAPATAN USAHA lanjutan FS AE 30 June 2014 Final2
» REVENUE continued FS AE 30 June 2014 Final2
» BEBAN POKOK PENDAPATAN FS AE 30 June 2014 Final2
» COST OF REVENUE FS AE 30 June 2014 Final2
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUE continued
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN LAIN-LAIN, NETO OTHER INCOME, NET
» Pajak dibayar dimuka TAXATION
» Pajak yang bisa dipulihkan kembali
» Recoverable taxes continued TAXATION continued
» Pajak Recoverable taxes continued
» Utang pajak TAXATION continued
» Taxes payable TAXATION continued
» Beban pajak penghasilan TAXATION continued
» Income tax expense TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» PERPAJAKAN PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan
» PERPAJAKAN lanjutan FS AE 30 June 2014 Final2
» Asetliabilitas pajak tangguhan TAXATION continued
» Deferred tax assetsliabilities TAXATION continued
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Surat ketetapan pajak Tax assessment letters
» PERPAJAKAN lanjutan PERPAJAKAN lanjutan
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» TRANSAKSI FS AE 30 June 2014 Final2
» EARNINGS PER SHARE FS AE 30 June 2014 Final2
» ASET DAN LIABILITAS MONETER NETO DALAM
» TRANSAKSI NON-KAS FS AE 30 June 2014 Final2
» NON-CASH TRANSACTIONS FS AE 30 June 2014 Final2
» SEGMEN OPERASI FS AE 30 June 2014 Final2
» OPERATING SEGMENTS FS AE 30 June 2014 Final2
» SEGMEN OPERASI lanjutan FS AE 30 June 2014 Final2
» OPERATING SEGMENTS continued FS AE 30 June 2014 Final2
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement SIGNIFICANT
» OPERATING SEGMENTS continued PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN SIGNIFICANT
» PERJANJIAN SIGNIFICANT FS AE 30 June 2014 Final2
» Perjanjian Fasilitas Bahan Bakar
» Fuel Facilities Agreement SIGNIFICANT
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Peraturan Menteri No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Undang-undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Mining Law No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» PERJANJIAN FS AE 30 June 2014 Final2
» Peraturan Menteri No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 342009 SIGNIFICANT
» Ministerial Regulation No. 342009 SIGNIFICANT
» Peraturan Menteri No. 172010 SIGNIFICANT
» Ministerial Regulation No. 172010 SIGNIFICANT
» PERJANJIAN PERJANJIAN PERJANJIAN FS AE 30 June 2014 Final2
» Peraturan Menteri N 252013 SIGNIFICANT
» Ministerial Regulation N 252013 SIGNIFICANT
» Peraturan Menteri No. 272013 SIGNIFICANT
» Ministerial Regulation No. 272013 SIGNIFICANT
» SIGNIFICANT FS AE 30 June 2014 Final2
» South Kalimantan Coal-Fired Independent
» Tumpang tindih lahan pertambangan PT
» Convertible loan shares subscription
» JAMINAN REKLAMASI FS AE 30 June 2014 Final2
» RECLAMATION GUARANTEE FS AE 30 June 2014 Final2
» JAMINAN REKLAMASI lanjutan FS AE 30 June 2014 Final2
» RECLAMATION GUARANTEE continued FS AE 30 June 2014 Final2
» ASET DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» Risiko pasar lanjutan FINANCIAL RISK MANAGEMENT continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued
» Risiko kredit FINANCIAL RISK MANAGEMENT continued
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