Cash and cash equivalents
2. IKHTISAR
KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued i. Penurunan nilai aset non keuangan lanjutani. Impairment
of non-financial assets continued Setiap tanggal pelaporan, aset nonkeuangan, selain goodwill, yang telah mengalami penurunan nilai ditelaah untuk menentukan apakah terdapat kemungkinan pemulihan penurunan nilai. Jika terjadi pemulihan nilai, maka langsung diakui dalam laba rugi, tetapi tidak boleh melebihi akumulasi rugi penurunan nilai yang telah diakui sebelumnya. At each reporting date, non-financial assets, other than goodwill, that suffered impairment are reviewed for possible reversal of the impairment. Recoverable amount is immediately recognised in profit or loss, but not in excess of any accumulated impairment loss previously recognised.j. Beban tangguhan
j. Deferred charges
Beban yang timbul untuk perpanjangan hak atas tanah ditangguhkan dan diamortisasi dengan metode garis lurus selama periode hak atas tanah. Costs incurred in association with the extension of land rights are deferred and amortised using the straight-line method over the period of the land rights.k. Utang usaha dan liabilitas lain-lain
k. Trade payables and other liabilities
Utang usaha dan liabilitas lain-lain pada awalnya diakui sebesar nilai wajar dan selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif, kecuali jika efek diskontonya tidak material. Trade payables and other liabilities are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, unless the effect of discounting is immaterial.l. Pengakuan pendapatan dan beban
l. Revenue and expense recognition
Pendapatan bersih adalah pendapatan Grup yang diperoleh dari penjualan barang jadi setelah dikurangi diskon, retur, potongan penjualan, pajak ekspor dan pungutan ekspor. Net revenue represent revenue earned from the sales of the Group’s finished goods net of discounts, returns, trade allowances, export tax and export levies. Pendapatan dari penjualan barang jadi diakui pada saat risiko dan manfaat kepemilikan barang secara signifikan telah berpindah kepada pelanggan. Revenue from the sales of finished goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the customers. Beban diakui pada saat terjadinya basis akrual. Expenses are recognised when incurred accrual basis.m. Penjabaran mata uang asing
m. Foreign currency translation
Transaksi dalam mata uang asing dijabarkan ke mata uang Rupiah dengan menggunakan kurs yang berlaku pada tanggal transaksi. Pada tanggal laporan posisi keuangan, aset dan liabilitas moneter dalam mata uang asing dijabarkan dengan kurs yang berlaku saat itu. Transactions denominated in foreign currency are translated into Rupiah at the exchange rates prevailing at the date of the transactions. At the statements of financial position date, monetary assets and liabilities in foreign currency are translated at the prevailing exchange rates at that date. PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 512 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 Expressed in millions of Rupiah, unless otherwise stated2. IKHTISAR
Parts
» Astra internasional tbk 2015
» Risiko Harga Komoditi Commodity Price Risks
» Risiko Keuangan Risiko Operasional Risiko Hukum dan Kebijakan Risiko Bencana
» Financial Risks Operational Risks Legal and Policy Risks Catastrophic Risks
» UMUM GENERAL Astra internasional tbk 2015
» UMUM lanjutan Astra internasional tbk 2015
» GENERAL continued Astra internasional tbk 2015
» Principles of consolidation IKHTISAR
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Utang usaha dan liabilitas lain-lain
» Trade payables and other liabilities
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Foreign currency translation IKHTISAR
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Provisions Imbalan kerja Employee benefits
» GENERAL continued IKHTISAR Astra internasional tbk 2015
» Instrumen keuangan derivatif Derivative financial instruments
» IKHTISAR Astra internasional tbk 2015
» The implementation of new statement of
» KOMBINASI BISNIS Astra internasional tbk 2015
» BUSINESS COMBINATION Astra internasional tbk 2015
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan Astra internasional tbk 2015
» TRADE RECEIVABLES continued Astra internasional tbk 2015
» INFORMASI MENGENAI PIHAK BERELASI
» Sifat hubungan dan transaksi dengan pihak-
» Nature of relationships and transactions
» Ikhtisar transaksi-transaksi signifikan dengan
» Summary of significant transactions with
» Ikhtisar INFORMASI MENGENAI PIHAK BERELASI
» Summary INFORMASI MENGENAI PIHAK BERELASI
» PERSEDIAAN INVENTORIES Astra internasional tbk 2015
» UANG MUKA ADVANCES Astra internasional tbk 2015
» PAJAK DIBAYAR DIMUKA Astra internasional tbk 2015
» PREPAID TAXES Astra internasional tbk 2015
» INVESTASI PADA VENTURA BERSAMA
» INVESTMENT IN JOINT VENTURES
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN TANAMAN PERKEBUNAN lanjutan
» Tanaman menghasilkan lanjutan PLANTATIONS continued
» Mature plantations continued Tanaman belum menghasilkan Immature plantations
» ASET TETAP Astra internasional tbk 2015
» FIXED ASSETS Astra internasional tbk 2015
» ASET TETAP lanjutan Astra internasional tbk 2015
» FIXED ASSETS continued Astra internasional tbk 2015
» ASET TETAP lanjutan FIXED ASSETS continued
» PERKEBUNAN PLASMA Astra internasional tbk 2015
» PLASMA PLANTATIONS Astra internasional tbk 2015
» UTANG USAHA lanjutan Astra internasional tbk 2015
» TRADE PAYABLES continued Astra internasional tbk 2015
» AKRUAL Astra internasional tbk 2015
» Beban pajak penghasilan TAXATION
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Utang pajak TAXATION continued
» Taxes payable TAXATION continued
» Utang pajak lanjutan TAXATION continued
» Taxes payable continued TAXATION continued
» Asetliabilitas pajak tangguhan, bersih
» Deferred tax assetsliabilities, net
» PERPAJAKAN lanjutan Astra internasional tbk 2015
» Tagihan restitusi pajak TAXATION continued
» Surat Ketetapan Pajak TAXATION continued
» Tax assessments TAXATION continued
» Surat Ketetapan Pajak lanjutan
» PINJAMAN BANK lanjutan BANK LOANS continued
» PINJAMAN BANK lanjutan Astra internasional tbk 2015
» BANK LOANS continued Astra internasional tbk 2015
» KEWAJIBAN IMBALAN KERJA Astra internasional tbk 2015
» KEWAJIBAN IMBALAN KERJA lanjutan
» EMPLOYEE Astra internasional tbk 2015
» SHARE CAPITAL Astra internasional tbk 2015
» 2014 danand 2013 Jumlah Astra internasional tbk 2015
» KEPENTINGAN NONPENGENDALI Astra internasional tbk 2015
» SALDO LABA Astra internasional tbk 2015
» RETAINED EARNINGS Astra internasional tbk 2015
» DIVIDEN Astra internasional tbk 2015
» DIVIDENDS Astra internasional tbk 2015
» INFORMASI SEGMEN OPERASI Astra internasional tbk 2015
» OPERATING SEGMENT INFORMATION Astra internasional tbk 2015
» PENDAPATAN BERSIH Astra internasional tbk 2015
» NET REVENUE Astra internasional tbk 2015
» PENDAPATAN BERSIH lanjutan Astra internasional tbk 2015
» NET REVENUE continued Astra internasional tbk 2015
» BEBAN POKOK PENDAPATAN Astra internasional tbk 2015
» COST OF REVENUE Astra internasional tbk 2015
» BEBAN USAHA Astra internasional tbk 2015
» OPERATING EXPENSES Astra internasional tbk 2015
» BIAYA PENDANAAN Astra internasional tbk 2015
» FINANCE COST Astra internasional tbk 2015
» PENGHASILAN BUNGA Astra internasional tbk 2015
» INTEREST INCOME Astra internasional tbk 2015
» LAIN-LAIN, BERSIH Astra internasional tbk 2015
» OTHERS, NET Astra internasional tbk 2015
» LABA PER SAHAM Astra internasional tbk 2015
» EARNINGS PER SHARE 2015 Astra internasional tbk 2015
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY Astra internasional tbk 2015
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