IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
33. KEBIJAKAN DAN
TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan 33. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued b. Risiko mata uang lanjutanb. Foreign exchange rate risk continued
Aset dan liabilitas moneter Kelompok Usaha dalam mata uang asing pada tanggal 31 Desember 2013 dan 2012 disajikan pada Catatan 36. Monetary assets and liabilities of the Group denominated in foreign currencies as of December 31, 2013 and 2012 are presented in Note 36. Analisis sensitivitas untuk risiko mata uang asing Sensitivity analysis for foreign currency risk Pada tanggal 31 Desember 2013, jika nilai tukar Rupiah terhadap mata uang asing menurunmeningkat sebanyak 10 dengan semua variabel konstan, rugi sebelum pajak untuk tahun yang berakhir pada tanggal tersebut lebih rendahtinggi sebesar US25.225 terutama sebagai akibat kerugiankeuntungan translasi kas dan setara kas, piutang usaha, utang usaha dan pinjaman dalam mata uang asing. As of December 31, 2013, had the exchange rates of the Rupiah against foreign currencies depreciatedappreciated by 10 with all other variables held constant, loss before tax for the year then ended would have been US25,225 lowerhigher, mainly as a result of foreign exchange lossesgains on the translation of cash and cash equivalents, trade receivables, trade payables and loans denominated in foreign currencies. c. Risiko kredit c. Credit risk Risiko kredit adalah risiko dimana salah satu pihak atas instrumen keuangan akan gagal memenuhi liabilitasnya dan menyebabkan pihak lain mengalami kerugian keuangan. Risiko kredit yang dihadapi Kelompok Usaha berasal dari kredit yang diberikan kepada pelanggan. Kelompok Usaha melakukan hubungan usaha hanya dengan pihak ketiga yang diakui dan kredibel. Kelompok Usaha memiliki kebijakan untuk semua pelanggan yang akan melakukan perdagangan secara kredit harus melalui prosedur verifikasi kredit. Credit risk is the risk that one party of financial instruments will fail to discharge its obligation and will incur a financial loss to other party. The Group is exposed to credit risk arising from the credit granted to their customers. The Group trades only with recognized and creditworthy third parties. It is the Group’s policy that all customers who wish to trade on credit terms are subject to credit verification procedures. Sebagai tambahan, jumlah piutang dipantau secara terus menerus untuk mengurangi risiko piutang yang tidak tertagih. Nilai maksimum eksposur adalah sebesar nilai tercatat sebagaimana diungkapkan pada Catatan 7 dan 14. Tidak ada risiko kredit yang terpusat secara signifikan. In addition, receivable balances are monitored on an ongoing basis to reduce the exposure to bad debts. The maximum exposure to the credit risk is represented by the carrying amount as shown in Notes 7 and 14. There is no concentration of credit risk.Parts
» Krakatau Steel Annual Report 2013
» imron ZubaiDy 78 Krakatau Steel Annual Report 2013
» imron ZubaiDy 94 Krakatau Steel Annual Report 2013
» UMUM lanjutan GENERAL continued
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan Krakatau Steel Annual Report 2013
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar Penyajian Krakatau Steel Annual Report 2013
» The consolidated financial statements include
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency Krakatau Steel Annual Report 2013
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories Krakatau Steel Annual Report 2013
» Biaya dibayar di muka Prepaid expenses
» Aset real estat Real estate assets
» Sewa lanjutan Leases continued
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban lanjutan Revenue
» Laba rugi per saham dasar Basic earnings loss per share
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi
» Changes in Krakatau Steel Annual Report 2013
» Ventura Bersama Joint Ventures
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Accounting Standards that have been Published but not yet Effective continued
» SOURCE OF Accounting Standards that have been Published but not yet Effective 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 Accounting Standards that have been Published but not yet Effective continued
» 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 Accounting Standards that have been Published but not yet Effective continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND Accounting Standards that have been Published but not yet Effective continued
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS 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
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» PERPAJAKAN TAXATION Accounting Standards that have been Published but not yet Effective continued
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan lanjutan Deferred tax continued
» 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 KEUANGAN JANGKA PANJANG LONG-TERM FINANCIAL LIABILITIES
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» 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
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN Liabilitas imbalan kerja jangka panjang Long-term employees’ benefits liabilities
» Risiko suku bunga atas nilai wajar dan arus kas
» KEBIJAKAN DAN Fair value and cash flow interest rate risk
» KEBIJAKAN DAN Risiko mata uang Foreign exchange rate risk
» Foreign exchange rate risk continued
» KEBIJAKAN DAN Risiko kredit Credit risk
» Credit risk continued Krakatau Steel Annual Report 2013
» KEBIJAKAN DAN Risiko likuiditas Liquidity risk
» KEBIJAKAN DAN Liquidity risk continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS Price risk
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