Liabilitas Keuangan dan Instrumen Ekuitas
Performance Highlights
PEMEGANG SAHAM DAN PEMANGKU KEPENTINGAN
Report to Shareholders and Stakeholders
Company Proile
Business Suport Review
MANAJEMEN
Management Discussion and Analysis
776
Laporan Tahunan 2015 | Annual Report
PT. GARUDA MAINTENANCE FACILITY AERO ASIA CATATAN ATAS LAPORAN KEUANGAN
31 DESEMBER 2015 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan
PT. GARUDA MAINTENANCE FACILITY AERO ASIA NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2015 AND FOR THE YEAR THEN ENDED - Continued
- 22 - Liabilitas keuangan pada biaya perolehan
diamortisasi Financial liabilities at amortized cost
Liabilitas keuangan meliputi utang bank dan lembaga keuangan, utang jangka panjang, utang
usaha dan utang lainnya pada awalnya dinilai berdasarkan nilai wajar, setelah dikurangi biaya
transaksi, dan selanjutnya diukur pada biaya perolehan yang diamortisasi menggunakan metode
suku bunga efektif. Financial liabilities, which include bank loans and
financial institution, long-term loans, trade and other payables are initially measured at fair value,
net of transaction costs, and subsequently measured at amortized cost using the effective
interest method.
Penghentian pengakuan liabilitas keuangan Perusahaan menghentikan pengakuan liabilitas
keuangan, jika dan hanya jika, liabilitas perusahaan telah dilepaskan, dibatalkan atau kadaluarsa.
Selisih antara jumlah tercatat liabilitas keuangan yang dihentikan pengakuannya dan imbalan yang
dibayarkan dan utang diakui dalam laba rugi. Derecognition of financial liabilities
The Company derecognizes financial liabilities when, and only when, the Company’s obligations
are discharged, cancelled or they expire. The difference between the carrying amount of the
financial liability derecognized and the consideration paid and payable is recognized in
profit or loss.