Imbalan karyawan lanjutan Employee benefits continued
2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continued m. Imbalan karyawan lanjutan m. Employee benefits continued ii Pesangon pemutusan kontrak kerja ii Termination benefits Pesangon pemutusan kontrak kerja terhutang ketika karyawan dihentikan kontrak kerjanya sebelum usia pensiun normal. Grup mengakui pesangon pemutusan kontrak kerja ketika Grup menunjukkan komitmennya untuk memberhentikan kontrak kerja dengan karyawan berdasarkan suatu rencana formal terinci yang kecil kemungkinannya untuk dibatalkan. Termination benefits are payable whenever an employee’s employment is terminated before the normal retirement date. The Group recognises termination benefits when it is demonstrably committed to terminate the employment of current employees according to a detailed formal plan with a low possibility of withdrawal. n. Pengakuan pendapatan dan beban n. Revenue and expense recognition Pendapatan merupakan penghasilan yang diperoleh dari penjualan produk-produk Grup dan pemberian jasa bongkar muat batubara, pendapatan bagi hasil jasa dermaga, jasa pertambangan, bagi hasil dari penerimaan penjualan batubara, dan pendapatan sewa. Revenue represents revenue earned from the sale of the Group’s products, and delivery of coal handling services, share of port charges, mining services, profit sharing from proceeds on the sale of coal and rental income. Pendapatan dari penjualan batubara diakui pada saat terjadi pemindahan risiko kepada pelanggan, dan: Revenue from sales of coal is recognised when there has been a passing of risk to the customers, and: Besar kemungkinan manfaat ekonomi yang terkait dengan transaksi tersebut akan mengalir ke Grup; It is probable that economic benefits associated with the transaction will flow to the Group; Kuantitas dan kualitas dari produk dapat ditentukan secara wajar dan akurat; The quantity and quality of the product can be determined with reasonable accuracy; Barang sudah dikirim kepada pelanggan dan tidak lagi berada dalam pengendalian fisik Grup atau kepemilikan atas produk diserahkan kepada pelanggan; dan The product has been dispatched to the customer and is no longer under the physical control of the Group or property in the product has earlier passed to the customer; and Harga jual dan biaya terkait dapat diukur secara andal. The selling price and related costs can be determined with reasonable accuracy. Pendapatan jasa diakui pada saat jasa diberikan kepada konsumen. Revenue from services is recognised when services are rendered to the customers. Beban diakui pada saat terjadinya dengan basis akrual. Expenses are recognised as incurred on the accrual basis. o. Perpajakan o. Taxation Semua perbedaan temporer antara jumlah tercatat aset dan kewajiban untuk tujuan pelaporan keuangan dengan dasar pengenaan pajaknya diakui sebagai pajak penghasilan tangguhan dengan metode kewajiban neraca. Tarif pajak yang berlaku saat ini atau secara substansial telah berlaku digunakan untuk menentukan pajak tangguhan. Deferred income tax is provided using the balance sheet liability method, for all temporary differences arising between the tax bases of assets and liabilities and their carrying values for financial reporting purposes. Current enacted or substantially enacted tax rates are used to determine deferred income tax. Lampiran 516 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 MARET 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS UNAUDITED 31 MARCH 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan2. SUMMARY
Parts
» Financial Statement 31 Maret 2010
» GENERAL Financial Statement 31 Maret 2010
» GENERAL continued Financial Statement 31 Maret 2010
» 2,741 unaudited. Perpajakan PKP2B generasi ketiga
» Principles of consolidation SUMMARY OF
» Principles of consolidation continued
» Penjabaran mata uang asing Foreign currency translation
» Transactions with related parties
» Biaya dibayar dimuka Prepaid expenses Investment in associates
» Investment in associates continued Aset tetap Fixed assets
» Aset tetap dari sewa pembiayaan Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration
» SUMMARY OF Financial Statement 31 Maret 2010
» Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Pengakuan pendapatan dan beban Revenue and expense recognition Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Biaya pengupasan Stripping costs
» Biaya pengelolaan lingkungan hidup Environmental expenses
» Akuntansi untuk instrumen keuangan derivatif
» Pelaporan segmen Segment reporting
» Segment reporting continued SUMMARY OF
» Sharing of production SUMMARY OF
» Dividen Dividends SUMMARY OF
» Biaya emisi saham Share issuance costs
» Biaya keuangan yang ditangguhkan Deferred financing costs
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» CASH AND CASH EQUIVALENTS continued 2010
» TRADE RECEIVABLES Financial Statement 31 Maret 2010
» TRADE RECEIVABLES continued PIUTANG LAIN-LAIN
» OTHER RECEIVABLES continued Financial Statement 31 Maret 2010
» PERSEDIAAN Financial Statement 31 Maret 2010
» RESTRICTED CASH 2010 Financial Statement 31 Maret 2010
» RESTRICTED CASH continued Financial Statement 31 Maret 2010
» Pajak dibayar dimuka Prepaid taxes
» Taxes payable continued 2010 TAXATION continued b. Hutang pajak lanjutan
» Beban pajak penghasilan Income tax expense
» Income tax expense continued 2010
» Deferred tax assets, net 2010
» Deferred tax assets, net continued 2010
» Kewajiban pajak tangguhan, bersih Deferred tax liabilities, net
» Deferred tax liabilities, net continued 2010 Audit pajak Tax audits
» TAXATION continued f. Financial Statement 31 Maret 2010
» Audit pajak lanjutan TAXATION continued f.
» Tax audits continued TAXATION continued f.
» Administration TAXATION continued g. Administrasi
» Perubahan undang-undang perpajakan TAXATION continued g. Administrasi
» INVESTMENT IN ASSOCIATE Financial Statement 31 Maret 2010
» FIXED ASSETS Financial Statement 31 Maret 2010
» FIXED ASSETS continued Financial Statement 31 Maret 2010
» FIXED ASSETS continued Aset dalam penyelesaian
» BIAYA PENGUPASAN Financial Statement 31 Maret 2010
» DEFERRED STRIPPING COSTS, NET continued
» TRADE PAYABLES continued 2010 Financial Statement 31 Maret 2010
» ACCRUED EXPENSES 2010 Financial Statement 31 Maret 2010
» Fasilitas Sindikasi Syndicated Facility
» Syndicated Facility continued Vitol Asia Pte. Ltd.
» Vitol Asia Pte. Ltd. continued
» Italmatic Singapore Pte. Ltd. Italmatic Singapore Pte. Ltd.
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara Coal swap transactions
» Transaksi swap tingkat suku bunga Interest rate swap transaction
» Gas oil hedging transactions
» SHARE CAPITAL continued Financial Statement 31 Maret 2010
» Share capital continued Agio saham
» Additional paid in capital continued
» CADANGAN UMUM DAN PEMBAGIAN DIVIDEN GENERAL
» PENDAPATAN REVENUE Financial Statement 31 Maret 2010
» REVENUE continued 2010 Financial Statement 31 Maret 2010
» COST OF REVENUE 2010 Financial Statement 31 Maret 2010
» BEBAN PENJUALAN SELLING EXPENSES
» advances and prepayments RELATED PARTY TRANSACTIONS
» Mining services contracts IP
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Perjanjian kerjasama Cooperation agreement
» Jaminan reklamasi lanjutan Reclamation guaranteescontinued
» Jaminan reklamasi lanjutan Reclamation guarantees continued Komitmen sewa Rental commitments
» Komitmen sewa lanjutan Rental commitments continued
» Komisi keagenan SIGNIFICANT AGREEMENTS,
» Agency fees SIGNIFICANT AGREEMENTS,
» Tuntutan hukum Litigation SIGNIFICANT AGREEMENTS,
» Tuntutan hukum lanjutan Litigation continued
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts
» Perjanjian penjualan dan pembelian batubara
» Coal sales and purchase agreements
» TRANSAKSI DENGAN PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA SIGNIFICANT AGREEMENTS,
» SIGNIFICANT AGREEMENTS, Financial Statement 31 Maret 2010
» Perjanjian konstruksi SIGNIFICANT AGREEMENTS,
» Construction agreements SIGNIFICANT AGREEMENTS,
» Fasilitas bank Bank facilities
» Perjanjian sewa operasi peralatan berat
» Heavy equipment operating lease contract
» Perjanjian pengunaan haul road Agreement for the use of haul road
» Perjanjian sewa pembiayaan Lease agreement
» Perjanjian pemeliharaan Maintenance agreement
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Perjanjian cornerstone investor SIGNIFICANT AGREEMENTS,
» Iuran eksploitasi SIGNIFICANT AGREEMENTS,
» Exploitation fee SIGNIFICANT AGREEMENTS,
» Iuran kehutanan Forestry fee Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS,
» Keputusan Menteri No. 182008 Ministerial Regulation No. 182008
» BIAYA KARYAWAN EMPLOYEE COSTS
» SEGMENT INFORMATION Financial Statement 31 Maret 2010
» SEGMENT INFORMATION continued 31 MaretMarch 2009
» FINANCIAL RISK MANAGEMENT Financial Statement 31 Maret 2010
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
» SUBSEQUENT EVENTS continued Financial Statement 31 Maret 2010
» LIKUIDITAS LIQUIDITY Financial Statement 31 Maret 2010
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