Imbalan kerja lanjutan Employee benefits continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
v. Aset takberwujud v. Intangible assets Aset takberwujud Kelompok Usaha terdiri dari aset hak konsesi, biaya perpanjangan hak atas tanah dan sistem informasi manajemen. Aset takberwujud diakui jika Kelompok Usaha kemungkinan besar akan memperoleh manfaat ekonomis masa depan dari aset takberwujud tersebut dan biaya aset tersebut dapat diukur dengan andal. Intangible assets of the Group consist of assets under concession rights assets, cost of land right extension and management information system. Intangible assets are recognized if the Group will obtain useful economic benefit from the intangible assets and the cost of assets can be reliably measured. Aset takberwujud diukur sebesar nilai perolehan pada pengakuan awal. Setelah pengakuan awal, aset takberwujud dicatat pada nilai perolehan dikurangi akumulasi amortisasi dan penurunan nilai, jika ada. Aset takberwujud diamortisasi selama umur manfaat ekonomi aset dan dievaluasi apabila terdapat indikator adanya penurunan nilai untuk aset takberwujud. Periode dan metode amortisasi untuk aset takberwujud direviu setidaknya setiap akhir tahun buku. Intangible assets are measured on initial recognition at cost. Following the initial recognition, intangible assets are carried at cost less any accumulated amortization and impairment loss, if any. An intangible asset is amortized over the asset’s useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset are reviewed at least at each financial year end. Amortisasi tanah dihitung menggunakan metode garis lurus selama umur konsesi. Sedangkan aset lainnya dihitung menggunakan metode garis lurus dengan umur manfaat yang sama dengan estimasi umur manfaat aset tetap Catatan 2.k Land is amortized using straight-line method over the concession useful lives. Meanwhile, other assets are amortized using straight-line method over the same estimated useful lives of fixed assets Note 2.k. Aset takberwujud dihentikan pengakuannya pada saat; i dilepaskan atau ii ketika tidak ada manfaat ekonomis di masa depan yang dapat diharapkan dari penggunaan atau penjualan aset tersebut. An intangible asset shall be derecognized; i on disposal; or ii when no future economic benefits are expected from its use or disposal. w. Informasi segmen w. Segment information Untuk tujuan manajemen, Kelompok Usaha diorganisasi menjadi lima segmen operasi berdasarkan produk dan jasa yang dikelola secara independen oleh masing-masing pengelola segmen yang bertanggung jawab atas kinerja dari masing-masing segmen. Para pengelola segmen melaporkan secara langsung kepada manajemen Perusahaan yang secara teratur mengkaji hasil operasi sebagai dasar untuk mengalokasikan sumber daya ke masing- masing segmen dan untuk menilai kinerja segmen. Pengungkapan tambahan pada masing-masing segmen terdapat dalam Catatan 41, termasuk faktor yang digunakan untuk mengidentifikasi segmen yang dilaporkan dan dasar pengukuran informasi segmen. For management purposes, the Group is organized into five operating segments based on its products and services which are independently managed by the respective segment managers responsible for the performance of the respective segments under their charge. The segment managers report directly to the management who regularly review the segment results in order to allocate resources to the segments and to assess the segment performance. Additional disclosures on each of these segments are shown in Note 41, including the factors used to identify the reportable segments and the measurement basis of the segment information. PT Krakatau Steel Persero Tbk – 2016 Annual Report 339 Indonesian language. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, kecuali dinyatakan lain PT KRAKATAU STEEL PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and Year Then Ended Expressed in thousands of US Dollar and in millions of Rupiah, unless otherwise stated 512. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Continuously Growing: Leading Global Enterprise:
» Regulation of the Minister of Industry Number: 11M-INDPER22016 On The Indonesian
» Periode Oktober - Desember 2016 Period from Ocober to December 2016
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Entitas Anak, Entitas Asosiasi dan Ventura Bersama
» The Subsidiaries, Associates and Joint Venture
» Entitas Anak, Entitas Asosiasi dan Ventura Bersama lanjutan
» The Subsidiaries, Associates and Joint Venture continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of preparation of the consolidated financial statements
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Transaksi dengan pihak berelasi lanjutan Transactions
» Penentuan nilai wajar Determination of fair value
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Transaksi dan saldo dalam mata uang asing Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances 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
» Persediaan lanjutan Inventories continued
» Biaya dibayar di muka Prepaid expenses
» Investasi pada entitas asosiasi dan Ventura Bersama
» Investments in associates and joint venture
» Investasi pada entitas asosiasi dan Ventura Bersama lanjutan
» Investments in associates and joint venture continued
» Aset tetap lanjutan Fixed assets continued
» Properti investasi Investment property
» Properti investasi lanjutan Investment property continued
» Aset real estat Real estate assets
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Biaya emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Rugi per saham dasar Basic loss per share
» Aset takberwujud Intangible assets
» Informasi segmen Segment information
» Informasi segmen lanjutan Segment information continued
» Kepentingan dalam pengaturan bersama Interest in joint arrangement
» Kepentingan dalam pengaturan bersama lanjutan
» Interest in joint arrangement continued
» Amandemen dan Penyesuaian Tahun 2015 2015
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Amandemen dan Penyesuaian Tahun 2015 lanjutan
» 2015 Amendments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» KAS DAN DEPOSITO BERJANGKA YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND TIME DEPOSITS
» 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 AR KS 2016 Final LR
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SIGNIFCANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES continued
» PERSEDIAAN INVENTORIES AR KS 2016 Final LR
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCKS
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCKS continued
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCKS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Estimasi tagihan pajak lanjutan Estimated claims for tax refund continued
» Manfaat beban pajak Tax benefit expense
» Pajak kini lanjutan Current tax continued
» Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE BEBAN AKRUAL ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» PENCADANGAN SALDO AR KS 2016 Final LR
» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» RUGI PER SAHAM LOSS PER SHARE
» RUGI PER SAHAM lanjutan LOSS PER SHARE continued
» PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT
» PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko suku bunga atas nilai wajar dan arus kas lanjutan
» Fair value and cash flow interest rate risk continued
» Risiko mata uang Foreign exchange rate risk
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko mata uang lanjutan Foreign exchange rate risk continued
» Risiko kredit lanjutan Credit risk continued
» Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» Risiko harga lanjutan Price risk continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS AR KS 2016 Final LR
» SIGNIFICANT COMMITMENTS KONTINJENSI CONTINGENCIES
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» OPERASI BERSAMA JOINT OPERATIONS
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