Imbalan karyawan lanjutan Employee benefits continued Pembagian hasil produksi Sharing of production
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Imbalan karyawan lanjutan s. Employee benefits continued ii Pesangon pemutusan kontrak kerja ii Termination benefits Pesangon pemutusan kontrak kerja terutang ketika Grup memberhentikan hubungan kerja sebelum usia pensiun normal, atau ketika seorang pekerja menerima penawaran mengundurkan diri secara sukarela dengan kompensasi imbalan pesangon. Grup mengakui pesangon pemutusan kontrak kerja ketika dapat ditunjukkan bahwa Grup berkomitmen untuk melakukan pemberhentian yang ditunjukkan dengan adanya perencanaan yang rinci dan formal untuk memutuskan hubungan kerja dengan karyawan. Dalam hal menyediakan pesangon sebagai penawaran untuk mengundurkan diri secara sukarela, pesangon pemutusan kontrak kerja diukur berdasarkan jumlah karyawan yang diharapkan menerima penawaran tersebut. Imbalan yang jatuh tempo lebih dari 12 bulan setelah periode pelaporan didiskontokan menjadi nilai kininya. Termination benefits are payable when employment is terminated by the Group before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. The Group recognises termination benefits when it is demonstrably committed to a termination when the entity has a detailed formal plan to terminate the employment of current employees without possibility of withdrawal. In the case of an offer made to encourage voluntary redundancy, the termination benefits are measured based on the number of employees expected to accept the offer. Benefits falling due more than 12 months after the reporting date are discounted to their present value.t. Pembagian hasil produksi
t. Sharing of production
Sebagaimana diatur dalam PKP2B, Pemerintah berhak atas 13,5 dari batubara yang dihasilkan dari proses produksi akhir AKT. As stipulated in the CCoW, the Government is entitled to receive 13.5 of total coal produced from the final production processes established by AKT. Berdasarkan Keputusan Presiden Republik Indonesia No. 751996 tertanggal 25 September 1996, AKT membayar royalti kepada Pemerintah secara tunai. In accordance with Presidential Decree No. 751996 dated 25 September 1996, AKT pays the royalty to the Government in cash. Grup mengakui penjualan atas bagian produksi milik Pemerintah sebagai bagian dari pendapatan penjualan, dan kewajiban pembayaran ke Pemerintah diakui dengan basis akrual sebagai beban royalti di bagian beban pokok penjualan. The Group recognises the Government’s share as part of sales revenue, and the obligation to make payment to the Government on an accrual basis as royalty expense as part of cost of goods sold. u. Laba per saham u. Earnings per shareParts
» "Consolidated Financial Statements 31 March 2014"
» Pendirian Perusahaan INFORMASI UMUM GENERAL INFORMATION
» Pendirian Perusahaan INFORMASI UMUM lanjutan GENERAL INFORMATION continued
» Pendirian Perusahaan Initial Public O ffering of the Company’s
» Struktur Grup Group structure
» Struktur Grup lanjutan Group Structure continued
» Kelangsungan usaha Going concern
» Kelangsungan usaha lanjutan Going concern continued
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Basis of preparation of the consolidated financial statements continued
» Dasar penyusunan Konsolidasi Consolidation
» Consolidation continued i SUMMARY OF
» Consolidation continued iii Disposal of subsidiaries
» Consolidation continued iv Pengendalian bersama entitas lanjutan
» Classification continued Pengakuan dan pengukuran Recognition and measurement
» Piutang usaha dan piutang lain-lain Trade and other receivables
» Fixed assets lanjutan SUMMARY OF
» Goodwill Goodwill SUMMARY OF
» Pinjaman Borrowings SUMMARY OF
» Borrowings continued Biaya pengupasan lapisan tanah Stripping costs
» Revenue and expense recognition continued
» Leases continued Provisi Provision
» Provision continued i Provisi kewajiban lingkungan lanjutan
» Pajak penghasilan kini dan tangguhan
» Pajak penghasilan kini dan tangguhan Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Segment reporting Penurunan nilai aset keuangan Impairment of financial assets
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan CRITICAL ACCOUNTING
» AKUISISI PENGENDALIAN BERSAMA ENTITAS ACQUISITION AKUISISI PENGENDALIAN BERSAMA ENTITAS
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS 31 Maret 31 Desember
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» PERSEDIAAN INVENTORIES "Consolidated Financial Statements 31 March 2014"
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued PROPERTI PERTAMBANGAN MINING PROPERTIES
» GOODWILL GOODWILL GOODWILL lanjutan GOODWILL continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan INVESTMENTS IN
» UTANG USAHA TRADE PAYABLES BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES 4.44.
» Pinjaman jangka panjang lanjutan Long-term borrowings continued
» Pinjaman jangka pendek Short-term loan
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Aset dan Deferred tax assets and liabilities continued
» Aset dan Deferred tax assets and liabilities continued Liabilitas pajak tangguhan
» Surat ketetapan pajak Tax assessment letter
» Surat ketetapan pajak lanjutan Tax assessment letter continued
» PENYISIHAN IMBALAN KARYAWAN lanjutan PROVISION SHARE CAPITAL
» PENJUALAN BERSIH NET SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BAGIAN ATAS "Consolidated Financial Statements 31 March 2014"
» Kompensasi manajemen kunci Pihak berelasi Related parties
» RUGI BERSIH PER SAHAM DASAR BASIC LOSS PER SHARE KOMITMEN DAN PERJANJIAN PENTING COMMITMENTS
» Tuntutan Hukum lanjutan Legal Claims continued
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009 continued
» Peraturan Pemerintah No. 782010 lanjutan Government
» Peraturan Menteri No. 282009 Peraturan Menteri No. 172010 Ministerial Regulation No. 172010
» Peraturan Menteri No. 172010 lanjutan Ministerial Regulation No. 172010 continued
» Peraturan Menteri No. 342009 lanjutan Ministerial Regulation No. 342009 continued
» Peraturan Pemerintah No. 92012 Government Regulation No. 92012
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan MONETARY ASSETS
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Transaksi pemisahan Separation transaction
» Transaksi pemisahan lanjutan Separation transaction continued
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