The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2016 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of December 31, 2016 and
for the Year Then Ended Expressed in rupiah, unless otherwise stated
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2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Biaya atas penerbitan saham
j. Stock issuance costs
Biaya-biaya yang terjadi sehubungan dengan penerbitan modal saham disajikan sebagai
pengurang atas tambahan modal disetor. Costs incurred in connection with the
issuance of capital stock are presented as deduction from additional paid-in capital.
k. Kombinasi bisnis entitas sepengendali k. Business combination of entities under
common control
Kombinasi bisnis entitas sepengendali dicatat dengan
metode penyatuan
kepemilikan pooling-of-interests, dimana nilai buku historis
atas ekuitas neto dari entitas yang diakuisisi digabungkan seolah-olah mereka merupakan
entitas tunggal sejak awal periode entitas yang bergabung berada dalam sepengendalian.
Business combination under common control are accounted for using the pooling-of-
interests method, whereby the historical carrying amounts of the net equities of the
entities acquired are combined as if they are a single entity since the beginning of the
period of the combining entity become under common control.
Selisih antara jumlah imbalan yang dialihkan dengan nilai tercatat aset neto entitas yang
diakuisisi diakui sebagai bagian dari akun “Tambahan Modal Disetor”.
The difference between the consideration transferred and book value of the net assets
of the acquiree is recognized as part of “Additional Paid-in Capital” account.
l. Pengakuan pendapatan dan beban
l. Revenue and expense recognition
Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh Kelompok
Usaha dan jumlahnya dapat diukur secara andal. Pendapatan diukur pada nilai wajar
pembayaran yang diterima, tidak termasuk diskon dan Pajak Pertambahan Nilai “PPN”.
Revenue is recognized to the extent that it is probable that the economic benefits will flow
to the Group and the revenue can be reliably measured. Revenue is measured at the fair
value of the consideration received, excluding discounts and Value Added Taxes “VAT”.
Pendapatan dari kegiatan jasa pengangkutan diakui selama periode perjalanan. Pendapatan
dari kegiatan bongkar muat diakui pada saat jasa diserahkan. Penerimaan pembayaran di
muka diakui sebagai “Pendapatan Diterima di Muka” dan disajikan sebagai liabilitas jangka
pendek
dalam laporan
posisi keuangan
konsolidasian. Revenues on freight operations are
recognized over the periods of the related voyages.
Revenues from
stevedoring activities are recognized when the services
are rendered. Payments received in advance are recognized as “Unearned Revenue”,
which is presented under the current liabilities section of the consolidated statement of
financial position.
Pendapatan time charter diakui selama periode perjanjian time charter. Biaya dan beban diakui
pada saat terjadinya. Time charter revenue is recognized over the
term of the time charter agreement. Cost and expenses are recognized when incurred.
