Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued r. Provisi r. Provisions i Provisi pembongkaran, reklamasi, dan penutupan tambang i Provision for decommissioning, mine reclamation and closure Pemulihan, rehabilitasi, dan biaya lingkungan yang berkaitan dengan pemulihan atas area yang terganggu selama tahap produksi dibebankan pada beban pokok pendapatan pada saat kewajiban dari pemulihan tersebut timbul selama penambangan. Restoration, rehabilitation and environmental expenditure to be incurred related to remediation of disturbed areas during the production phase are charged to cost of revenue when the obligation arising from the disturbance occurs as extraction progresses. Kewajiban ini diakui sebagai liabilitas pada saat timbulnya kewajiban hukum atau konstruktif yang berasal dari aktivitas yang telah dilaksanakan, dengan pengukuran pada saat dan setelah pengakuan sebesar nilai kini dari perkiraan pengeluaran yang diperlukan untuk menyelesaikan kewajiban dengan menggunakan tingkat diskonto sebelum pajak, yang mencerminkan penilaian pasar kini atas nilai waktu uang dan risiko yang terkait dengan kewajiban tersebut. Perubahan pada pengukuran kewajiban yang timbul selama tahap produksi juga dibebankan ke beban pokok pendapatan, sementara peningkatan kewajiban yang sehubungan dengan berlalunya waktu diakui sebagai biaya keuangan. These obligations are recognised as liabilities when a legal or constructive obligation has arisen from activities which have already been performed, with the initial and subsequent measurement of the obligation at the present value of the expenditure expected to be required to settle the obligation using a pre-tax rate, that reflects current market assessments of the time value of money and the risks specific to the obligation. Changes in the measurement of a liability which arises during production are also charged to cost of revenue, while the increase in the provision due to the passage of time is recognised as a finance cost. Provisi pembongkaran aset-aset tambang dan kegiatan pascatambang terkait beserta peninggalan dan pembongkaran aset-aset berumur panjang dibentuk sehubungan dengan kewajiban hukum berkaitan dengan penarikan aset tambang terkait dan aset berumur panjang lainnya termasuk pembongkaran bangunan, peralatan, fasilitas peremukan dan pengolahan, infrastruktur, dan fasilitas lainnya yang berasal dari akuisisi, konstruksi atau pengembangan danatau operasi normal aset tersebut. Kewajiban ini diakui sebagai liabilitas pada saat timbulnya kewajiban hukum atau konstruktif yang berkaitan dengan penarikan sebuah aset, dengan pengukuran pada saat dan setelah pengakuan sebesar nilai kini dari perkiraan pengeluaran yang diperlukan untuk menyelesaikan kewajiban dengan menggunakan tingkat diskonto sebelum pajak, yang mencerminkan penilaian pasar kini atas nilai waktu uang dan risiko yang terkait dengan kewajiban tersebut. Biaya penarikan aset dalam jumlah yang setara dengan jumlah liabilitas tersebut dikapitalisasi sebagai bagian dari suatu aset tertentu dan kemudian disusutkan atau dideplesi selama masa manfaat aset tersebut. Peningkatan kewajiban yang sehubungan dengan berlalunya waktu diakui sebagai biaya keuangan. Decommissioning of mining assets and related post mining activities as well as abandonment and decommissioning of other long-lived assets provides for the legal obligations associated with the retirement of mining related assets and other long lived assets including the decommissioning of buildings, equipment, crushing and handling facilities, infrastructure and other facilities that result from the acquisition, construction or development andor the normal operation of such assets. These obligations are recognised as liabilities when a legal or constructive obligation with respect to the retirement of an asset is incurred, with the initial and subsequent measurement of the obligation at the present value of the expenditure expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. An asset retirement cost equivalent to these liabilities is capitalised as part of the related asset’s carrying value and is subsequently depreciated or depleted over the asset’s useful life. The increase in these obligations due to the passage of time is recognised as a finance cost.Parts
» 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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