Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued b. Prinsip-prinsip konsolidasi lanjutanb. Principles of consolidation continued
Selisih yang timbul dari penjabaran laporan keuangan Entitas Anak tersebut ke dalam Dolar AS disajikan dalam akun “Pendapatan komprehensif lainnya - Selisih Kurs karena Penjabaran Laporan Keuangan Entitas Anak” sebagai bagian dari Pendapatan Komprehensif Lainnya pada ekuitas dalam laporan posisi keuangan konsolidasian interim. The difference arising from the translation of financial statements into US Dollar is presented as “Other Comprehensive Income - Difference in Foreign Currency Translation of the Financial Statements of Subsidiaries” account as part of Other Comprehensive Income in the equity section of the interim consolidated statements of financial position. c. Transaksi dengan pihak berelasi c. Transaction with related parties Kelompok Usaha mempunyai transaksi dengan pihak berelasi sebagaimana didefinisikan pada PSAK No. 7 Revisi 2010. The Group has transactions with related parties as defined in PSAK No. 7 Revised 2010. Saldo dan transaksi yang material antara Kelompok Usaha dengan Pemerintah Negara Republik Indonesia dan entitas berelasi dengan Pemerintah diungkapkan dalam catatan atas laporan keuangan konsolidasian yang relevan. Kelompok Usaha memilih untuk mengungkapkan transaksi dengan entitas berelasi dengan Pemerintah dengan menggunakan pengecualian dari persyaratan pengungkapan pihak berelasi. Significant transactions and balances of the Group with the Government of the Republic of Indonesia and Government-related entities are disclosed in the relevant notes to the consolidated financial statements. The Group elected to disclose the transactions with Government-related entities, using the exemption from general related party disclosure requirements. Transaksi dengan pihak berelasi dilakukan berdasarkan persyaratan yang disetujui oleh kedua belah pihak, yang mungkin tidak sama dengan transaksi lain yang dilakukan dengan pihak-pihak yang tidak berelasi. Transactions with related parties are made based on terms agreed by the parties, which may not be the same as those of the transaction between unrelated parties. d. Transaksi dan saldo dalam mata uang asing d. Foreign currency transactions and balances Kelompok Usaha menerapkan PSAK No. 10 Revisi 2010, “Pengaruh Perubahan Nilai Tukar Mata Uang Asing”, yang menggambarkan bagaimana memasukkan transaksi mata uang asing dan kegiatan usaha luar negeri dalam laporan keuangan entitas dan menjabarkan laporan keuangan ke dalam mata uang penyajian. Masing-masing Entitas mempertimbangkan indikator utama dan indikator lainnya dalam menentukan mata uang fungsionalnya. Perusahaan dan Kelompok Usaha menentukan mata uang fungsional adalah Dolar AS sejak tahun 2000 dan memutuskan mata uang penyajian laporan keuangan konsolidasian interim menggunakan Dolar AS. The Group applied PSAK No. 10 Revised 2010, “The Effects of Changes in Foreign Exchange Rates”, which describes how to include foreign operations in the financial statements of an entity and translate financial statements into a presentation currency. Each entity considers the primary indicators and other indicators in determining its functional currency. The Company and the Group determined that its functional currency is the US Dollar since year 2000 and decided that the presentation currency for the interim consolidated financial statements is the US Dollar. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and December 31, 2013 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 162. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
Parts
» Krakatau Steel 31 Maret 2014 rev
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» The Subsidiaries and Associates Structure continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» UMUM lanjutan d. Dewan Komisaris, Direksi dan Karyawan
» Penyelesaian Laporan Keuangan Konsolidasian
» Completion of the Consolidated Financial Statements
» Dasar Penyajian Laporan Keuangan
» Dasar Penyajian Laporan Keuangan Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses Penyertaan saham Investments in shares of stock
» Penyertaan saham lanjutan Investments in shares of stock continued Aset tetap Fixed assets
» Aset tetap lanjutan Fixed assets continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment of non-financial assets continued
» Impairment of non-financial assets continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition
» Provisi Provisions Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Imbalan kerja lanjutan Employee benefits continued Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba rugi per saham dasar Basic earnings loss per share
» Informasi segmen Segment information
» Selisih perubahan ekuitas entitas anak perusahaan asosiasi
» Changes in equity of subsidiaries associates
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» Accounting Standards that have been Published but not yet Effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY continued
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan
» SOURCE OF ESTIMATION UNCERTAINTY continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA YANG DIBATASI PENGGUNAANNYA
» RESTRICTED TIME DEPOSITS Krakatau Steel 31 Maret 2014 rev
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES
» SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK continued
» PENYERTAAN SAHAM lanjutan Krakatau Steel 31 Maret 2014 rev
» INVESTMENTS IN SHARES OF STOCK continued
» ASET TETAP lanjutan Beban penyusutan dialokasikan sebagai berikut:
» FIXED ASSETS continued The allocation of depreciation expense is as
» ASET TETAP lanjutan FIXED ASSET continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» Fasilitas Open Account Financing OAF 1 yang
» PINJAMAN BANK JANGKA PENDEK lanjutan Perusahaan lanjutan
» SHORT-TERM BANK LOANS continued The Company continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Pajak dibayar di muka Prepaid taxes Estimasi tagihan pajak Estimated claims for tax refund
» Beban manfaat pajak Tax expense benefit Pajak kini Current tax
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» Liabilitas imbalan kerja jangka pendek Short-term employees’ benefits liabilities
» Liabilitas imbalan Kerja jangka panjang Long-term employees’ benefits liabilities
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENDAPATAN NETO Akun ini terdiri dari pendapatan dari:
» NET REVENUES Krakatau Steel 31 Maret 2014 rev
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko mata uang Foreign exchange rate risk
» Risiko kredit Credit risk Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS AND
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS AND COMMITMENTS continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS AND
» KONTINJENSI CONTINGENCIES Krakatau Steel 31 Maret 2014 rev
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» VENTURA BERSAMA JOINT VENTURES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
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