Transaksi Pihak Berelasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
g. Aset Keuangan
g. Financial Assets
Seluruh aset keuangan diakui dan dihentikan pengakuannya pada tanggal diperdagangkan dimana pembelian dan penjualan aset keuangan berdasarkan kontrak yang mensyaratkan penyerahan aset keuangan dalam kurun waktu yang ditetapkan oleh kebiasaan pasar yang berlaku, dan awalnya diukur sebesar nilai wajar ditambah biaya transaksi, kecuali untuk aset keuangan yang diukur pada nilai wajar melalui laba rugi, yang awalnya diukur sebesar nilai wajar. All financial assets are recognised and derecognised on trade date where the purchase or sale of a financial asset is under a contract whose terms require delivery of the financial asset within the time frame established by the market concerned, and are initially measured at fair value plus transaction costs, except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value. Aset keuangan Grup diklasifikasikan sebagai berikut: Nilai wajar melalui laba rugi Pinjaman yang diberikan dan piutang The Group’s financial assets are classified as follows: Fair value through profit or loss FVTPL Loans and receivables Nilai wajar melalui laba rugi FVTPL Fair Value Through Profit Or Loss FVTPL Aset keuangan diklasifikasi dalam FVTPL, jika aset keuangan sebagai kelompok diperdagangkan atau pada saat pengakuan awal ditetapkan untuk diukur pada FVTPL. Financial assets are classified as at FVTPL when the financial asset is either held for trading or it is designated as at FVTPL. Aset keuangan diklasifikasi sebagai kelompok diperdagangkan, jika: A financial asset is classified as held for trading if: diperoleh atau dimiliki terutama untuk tujuan dijual kembali dalam waktu dekat; atau it has been acquired principally for the purpose of selling in the near term; or pada pengakuan awal merupakan bagian dari portofolio instrumen keuangan tertentu yang dikelola bersama dan terdapat bukti mengenai pola ambil untung dalam jangka pendek aktual terkini; atau on initial recognition it is part of an identified portfolio of financial instruments that the entity manages together and has a recent actual pattern of short-term profit-taking; or merupakan derivatif yang tidak ditetapkan dan tidak efektif sebagai instrumen lindung nilai. it is a derivative that is not designated and effective as a hedging instrument.Parts
» Establishment and General Information
» Penggabungan Usaha Merger GENERAL a. Pendirian dan Informasi Umum
» Penawaran Umum Saham Perusahaan The Company’s Public Offering
» Entitas anak Consolidated Subsidiaries
» Standar yang berlaku efektif pada
» Standar dan interpretasi telah
» KEBIJAKAN AKUNTANSI SIGNIFIKAN Annual Report CAP 2013
» Pernyataan Kepatuhan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Statement of Compliance SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar Penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Preparation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Kombinasi Bisnis SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Business Combination SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transaksi dan Penjabaran Laporan
» Transaksi Pihak Berelasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions With Related Parties
» Aset Keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Financial Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Liabilitas Keuangan dan Instrumen
» Saling hapus antar Aset Keuangan dan
» Investasi pada Entitas Asosiasi
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Property, Plant and Equipment
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Imbalan Pasca Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Post- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Borrowing Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Income SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Instrumen Keuangan Derivatif SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Derivative Financial Instrument SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» PERTIMBANGAN KRITIS AKUNTANSI DAN
» PIUTANG USAHA Annual Report CAP 2013
» TRADE ACCOUNTS RECEIVABLE Annual Report CAP 2013
» PERSEDIAAN Annual Report CAP 2013
» INVENTORIES Annual Report CAP 2013
» PAJAK DIBAYAR DIMUKA Annual Report CAP 2013
» PREPAID TAXES Annual Report CAP 2013
» UANG MUKA PEMBELIAN ASET TETAP ADVANCES FOR PURCHASE OF PROPERTY,
» REKENING YANG DIBATASI PENGGUNAANNYA
» TAGIHAN RESTITUSI PAJAK CLAIMS FOR TAX REFUND
» UTANG USAHA TRADE ACCOUNTS PAYABLE
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» DERIVATIVE FINANCIAL INSTRUMENTS Annual Report CAP 2013
» Program Pensiun Iuran Pasti Contributory Pension Plan
» Program Pensiun Imbalan Pasti Defined Benefit Pension Plan
» CAPITAL STOCK Annual Report CAP 2013
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» NON-CONTROLLING INTERESTS Annual Report CAP 2013
» PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
» DIVIDEN TUNAI DAN CADANGAN UMUM CASH DIVIDEND AND GENERAL RESERVE
» NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» FINANCE COSTS Annual Report CAP 2013
» MANFAAT BEBAN PAJAK TAX BENEFIT EXPENSE
» BASIC EARNINGS LOSS PER SHARE
» AKUISISI ENTITAS ANAK ACQUISITION OF A SUBSIDIARY
» SUPPLEMENTAL DISCLOSURES ON NONCASH INVESTING AND FINANCING ACTIVITIES
» SIFAT DAN TRANSAKSI PIHAK BERELASI NATURE
» SEGMENT INFORMATION Segmen Usaha
» Fasilitas pinjaman yang belum digunakan
» Unused loan facility IKATAN COMMITMENTS
» Fasilitas letter of credit Letters of credit facilities
» Proyek ekspansi Expansion projects
» Perjanjian operasional Operational agreements
» KATEGORI DAN KELAS INTRUMEN KEUANGAN
» CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN RISIKO MODAL
» Manajemen risiko modal Capital risk management
» Tujuan dan kebijakan manajemen risiko keuangan
» Financial risk management objectives and policies
» Manajemen risiko likuiditas Liquidity risk management
» Nilai wajar instrumen keuangan Fair value of financial instruments
» KEADAAN INDUSTRI INDUSTRY CONDITION
» EVENTS AFTER THE REPORTING PERIOD
» INFORMASI KEUANGAN TERSENDIRI PERUSAHAAN
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