Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
Penerapan secara prospektif PSAK No. 38 2012, “Kombinasi Bisnis Entitas Sepengendali”, yang menggantikan PSAK No. 38 2004, “Akuntansi Restrukturisasi Entitas Sepengendali” efektif tanggal 1 Januari 2013, tidak berdampak material terhadap laporan keuangan konsolidasi Kelompok Usaha. The prospective application of PSAK No. 38 2012, “Business Combinations of Entities under Common Control,” which superseded PSAK No. 38 2004, “Accounting for Restructuring of Entities under Common Control” effective January 1, 2013, did not have material impact on the Group’s consolidated financial statements. d. Kas dan Setara Kas d. Cash and Cash Equivalents Kas dan setara kas terdiri dari saldo kas dan bank, serta deposito berjangka yang jatuh tempo dalam waktu tiga 3 bulan atau kurang dari tanggal perolehan dan tidak digunakan sebagai jaminan atau dibatasi penggunaannya. Cash and cash equivalents consist of cash on hand and in banks, and time deposits with original maturities within three 3 months or less that are not pledged as collateral or restricted in use. e. Instrumen Keuangan e. Financial Instruments 1 Aset keuangan 1 Financial assets Pengakuan awal Initial recognition Aset keuangan pada awalnya diakui sebesar nilai wajarnya ditambah biaya transaksi, kecuali untuk aset keuangan yang diklasifikasikan pada nilai wajar melalui laporan laba rugi yang pada awalnya diukur dengan nilai wajar. Klasifikasi aset keuangan antara lain sebagai aset keuangan yang ditetapkan untuk diukur pada nilai wajar melalui laporan laba rugi FVTPL, investasi dimiliki hingga jatuh tempo HTM, pinjaman yang diberikan dan piutang atau aset keuangan tersedia untuk dijual AFS. Kelompok Usaha menetapkan klasifikasi aset keuangannya pada saat pengakuan awal dan, sepanjang diperbolehkan dan diperlukan, ditelaah kembali pengklasifikasian aset tersebut pada setiap akhir tahun pelaporan. Financial assets are recognized initially 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. Financial assets are classified as financial assets at fair value through profit or loss FVTPL, held-to-maturity investments HTM, loans and receivables or available-for-sale financial assets AFS. The Group determines the classification of its financial assets at initial recognition and, where allowed and appropriate, re-evaluates the designation of such assets at each end of reporting year. Aset keuangan Kelompok Usaha meliputi kas dan setara kas, investasi pada efek, piutang usaha, piutang lain-lain, piutang pihak berelasi, piutang plasma, investasi pada efek ekuitas dan dana yang dibatasi penggunaanya. The Group’s financial assets include cash and cash equivalents, investment in marketable securities, trade receivables, other receivables, due from related parties, due from plasma, investments in equity securities and restricted funds. Kelompok Usaha mengklasifikasikan aset keuangannya ke dalam kategori: pinjaman yang diberikan dan piutang dan tersedia untuk dijual. The Group classifies its financial assets into these categories: loans and receivables and available for sale. Pengukuran setelah pengakuan awal Subsequent measurement Pengukuran aset keuangan setelah pengakuan awal tergantung pada klasifikasinya sebagai berikut: The subsequent measurement of financial assets depends on their classification as follows:Parts
» 73 financial statement 31 desember 2013
» Pendirian Perusahaan Company’s Establishment
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak The Structure of Subsidiaries
» UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan 73 financial statement 31 desember 2013
» GENERAL Continued 73 financial statement 31 desember 2013
» Faktor Musiman dalam Operasi Seasonality of Operations
» Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
» Basis of Preparation of the Consolidated Financial Statements and Statement of
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Kombinasi bisnis Business combinations
» Kas dan Setara Kas Cash and Cash Equivalents
» Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Beban Dibayar di Muka Prepaid
» Piutang Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Due from Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Investasi pada Entitas Asosiasi Investments in Associates and Jointly Controlled
» Tanaman Perkebunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Dana Yang Dibatasi Penggunaannya Restricted Funds
» Proyek Pengembangan Usaha Business Development Projects
» BebanTangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Imbalan Kerja Employee Benefits
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Pinjaman Borrowing Costs
» Beban Emisi Saham Stock Issuance Costs
» Provisidan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pajak Penghasilan Income Taxes
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Pertimbangan Judgements CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS Continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan
» Estimasi dan Asumsi Estimates and Assumptions
» Pelepasan divestasi Entitas Anak Divestment of a Subsidiary
» Likuidasi Entitas Anak Liquidation of a Subsidiary
» KAS DAN SETARA KAS Lanjutan CASH AND CASH EQUIVALENTS Continued
» PIUTANG USAHA 73 financial statement 31 desember 2013
» PIUTANG USAHA Lanjutan 73 financial statement 31 desember 2013
» Pihak berelasi Related party
» PERSEDIAAN INVENTORIES 73 financial statement 31 desember 2013
» PERSEDIAAN Lanjutan 73 financial statement 31 desember 2013
» INVENTORIES Continued 73 financial statement 31 desember 2013
» ASET LANCAR LAIN-LAIN 73 financial statement 31 desember 2013
» PIUTANG PLASMA 73 financial statement 31 desember 2013
» DUE FROM PLASMA 73 financial statement 31 desember 2013
» INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES
» INVESTASI PADA EFEK EKUITAS Lanjutan INVESTMENTS IN EQUITY SECURITIES Continued
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» Tanaman belum menghasilkan Immature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued ASET TETAP FIXED ASSETS
» ASET TETAP Lanjutan FIXED ASSETS Continued
» GOODWILL GOODWILL 73 financial statement 31 desember 2013
» GOODWILL Lanjutan GOODWILL Continued
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» DANA YANG DIBATASI PENGGUNAANYA Lanjutan RESTRICTED FUNDS Continued
» Proyek Sarolangun Sarolangun Project
» Proyek Pesisir Pesisir Project
» Proyek Batanghari Batanghari Project
» Proyek Internasional PROYEK PENGEMBANGAN USAHA Lanjutan BUSINESS DEVELOPMENT PROJECTS Continued
» International Project PROYEK PENGEMBANGAN USAHA Lanjutan BUSINESS DEVELOPMENT PROJECTS Continued
» BEBAN TANGGUHAN HAK ATAS TANAH - NETO DEFERRED COSTS OF LAND RIGHTS - NET
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK Lanjutan SHORT-TERM BANK LOANS Continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA Lanjutan EMPLOYEE BENEFITS LIABILITY Continued
» MODAL SAHAM Lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL – NET
» SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATIONS
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA Lanjutan OPERATING EXPENSES Continued
» BEBAN KEUANGAN FINANCE COSTS
» Pajak dibayar di Muka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expenses
» Pajak tangguhan Deferred tax
» LAIN-LAIN - NETO MISCELLANEOUS - NET PERPAJAKAN Lanjutan TAXATION Continued
» Surat Pemeriksaan Pajak Tax Assessment
» Peraturan Pemerintah Government Regulations
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI
» Piutang usaha Catatan 6b Trade receivables Note 6b
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
» Piutang lain-lain Other receivables
» Piutang pihak berelasi Due from related parties
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
» RUGI PER SAHAM LOSS PER SHARE PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN Lanjutan SIGNIFICANT AGREEMENTS Continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» LIABILITAS BERSYARAT CONTINGENCIES 73 financial statement 31 desember 2013
» LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
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