Biaya dibayar dimuka Prepaid expenses Investment in associates
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued h. Investasi pada perusahaan asosiasi lanjutanh. Investment in associates continued
Pada tanggal neraca, Grup menelaah ada atau tidaknya indikasi penurunan nilai investasi pada perusahaan asosiasi. Bila terjadi penurunan permanen atas nilai investasi dalam perusahaan asosiasi, nilai tercatat dikurangkan untuk mengakui penurunan tersebut. At the balance sheet date, the Group undertakes a review to determine whether there is any indication of impairment in investments in associates. If there has been a permanent decline in the value of an investment in an associate, the carrying value is written down to recognise the decline.i. Aset tetap
i. Fixed assets
Pada awalnya, aset tetap diakui sebesar harga perolehan dan setelahnya dicatat pada harga perolehan dikurangi akumulasi penyusutan. Aset tetap kecuali tanah disusutkan sejak bulan ketika aset tersebut digunakan dengan menggunakan metode garis lurus hingga mencapai nilai sisa, selama periode yang lebih rendah antara estimasi masa manfaat aset, umur tambang atau masa PKP2B atau KP yang dinyatakan sebagai berikut: Fixed assets are initially recognised at cost and subsequently, carried at cost less accumulated depreciation and accumulated impairment loss. Fixed assets, except land, are depreciated from the month the assets are placed into service using the straight-line method to their estimated residual value over the lesser of the estimated useful lives of the assets, the life of mine or the CCoW or Mining Rights terms as follows: TahunYear Bangunan dan fasilitas pelabuhan 8-20 Buildings and port facilities Mesin dan peralatan 4-10 Machinery and equipment Alat pengangkutan 4 Vehicles Peralatan dan perlengkapan kantor 4 Office furniture and equipment Peralatan lain 4 Other equipment Biaya-biaya setelah pengakuan awal aset diakui sebagai bagian dari nilai tercatat aset atau sebagai aset yang terpisah, sebagaimana mestinya, hanya apabila kemungkinan besar Grup akan mendapatkan manfaat ekonomis masa depan berkenaan dengan aset tersebut dan biaya perolehan aset dapat diukur dengan handal. Nilai tercatat komponen yang diganti tidak lagi diakui. Biaya perbaikan dan pemeliharaan dibebankan ke dalam laporan laba rugi interim konsolidasian selama periode dimana biaya-biaya tersebut terjadi. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to the consolidated interim statement of income during the financial period in which they are incurred. Apabila suatu aset tetap sudah tidak digunakan atau dijual, nilai tercatat dan akumulasi penyusutannya dikeluarkan dari laporan keuangan interim konsolidasian, dan keuntungan dan kerugian yang timbul diakui dalam laporan laba rugi interim konsolidasian. When assets are retired or otherwise disposed of, their carrying values and the related accumulated depreciation is eliminated from the consolidated interim financial statements, and the resulting gains and losses on the disposal of fixed assets are recognised in the consolidated interim statement of income. Lampiran 510 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 OF
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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