PENYERTAAN SAHAM lanjutan INVESTMENTS
11. PENYERTAAN SAHAM lanjutan
PT Krakatau Posco “PT KP” lanjutan11. INVESTMENTS IN
SHARES OF STOCK continued PT Krakatau Posco “PT KP” continued Pada tahun 2012, Perusahaan melakukan setoran modal tambahan dalam bentuk tanah seluas 26,26 Ha dengan nilai penyertaan Rp110.466. Atas penyertaan modal dalam bentuk tanah tersebut, Perusahaan mengakui laba sebesar Rp73.242 setelah eliminasi dan dikurangi pajak final yang terkait yang disajikan sebagai “Laba Pengalihan Aset Tetap” pada laporan laba rugi komprehensif konsolidasian tahun 2012. In 2012, the Company made an additional capital contribution in the form of land of 26.26 Ha located with the value amounted to Rp110,466. Upon such capital contribution in the form of land, the Company recognized a gain amounting to Rp73,242 net of elimination and the related final tax which is presented as “Gain on Transfer of Fixed Assets” in the 2012 consolidated statement of comprehensive income. Perusahaan mulai melaksanakan pekerjaan pematangan tanah tersebut dan telah menyelesaikan pematangan tanah seluas 2.350.963 m2 dan 1.328.373 m2 pada tahun 2011 dan 2012. Atas penyerahan tanah yang telah diselesaikan tersebut, Perusahaan mengakui laba pada tanggal 31 Desember 2011 dan 30 September 2012 masing-masing sebesar Rp77.701 dan Rp14.218 setelah eliminasi dan dikurangi pajak final terkait yang disajikan pada “Laba pematangan tanah” pada laporan laba rugi komprehensif konsolidasian. Saldo piutang yang belum dikonversikan ke modal disajikan pada akun “Piutang Lain-lain - Pihak-pihak Berelasi” pada laporan posisi keuangan konsolidasian. PT Pelat Timah Nusantara Tbk “PT Latinusa” Pada tanggal 4 Desember 2009, PT Latinusa memperoleh pernyataan efektif dari Bapepam-LK untuk melakukan penawaran umum saham kepada masyarakat sebanyak 504.670.000 saham baru dengan nilai nominal Rp100 angka penuh per saham dengan harga Rp325 angka penuh per saham. Saham PT Latinusa telah dicatatkan di Bursa Efek Indonesia pada tanggal 14 Desember 2009. The Company has begun the site preparation work and has completed an area of 2,350,963 m2 in 2011 and 2012. Upon transfer of the completed area, the Company recognized a gain as of December 31, 2011 and September 30, 2012 amounting to Rp77,701 and Rp14,218 net of elimination and the related final tax which is presented as “Gain on site preparation work” in the consolidated statement of comprehensive income. The remaining balance of receivable is presented as “Other Receivables - Related Parties” in the consolidated statement of financial position. PT Pelat Timah Nusantara Tbk “PT Latinusa” On December 4, 2009, PT Latinusa obtained the effective statement from Bapepam-LK to conduct public offering of its 504,670,000 new shares with nominal value of Rp100 full amount per share at a price of Rp325 full amount per share. PT Latinusa‟s shares were listed on the Indonesia Stock Exchange on December 14, 2009. Berdasarkan Perjanjian Jual Beli tanggal 11 November 2009, Perusahaan menjual 1.387.842.500 saham PT Latinusa 55 dari total saham PT Latinusa kepada Nippon Steel Corporation, Nippon Steel Trading Co., Ltd., Mitsui Co., Ltd. dan Metal One Corporation yang berlaku efektif setelah Penawaran Perdana saham PT Latinusa. Pelaksanaan penjualan divestasi saham PT Latinusa yang dimiliki oleh Perusahaan telah mendapatkan persetujuan dari Menteri Badan Usaha Milik Negara pada tanggal 19 Oktober 2009. Saham tersebut dijual dengan harga US0,0432 per saham atau berjumlah Rp565.674 dan menghasilkan laba penjualan investasi sebesar Rp374.648 setelah dikurangi biaya-biaya yang berkaitan dengan penjualan saham yang telah dicatat Perusahaan pada tahun 2009 sebagai “Laba Penjualan Investasi”. Atas penjualan saham PT Latinusa tersebut telah dikenakan pajak final. Based on Sale and Purchase Agreement dated November 11, 2009, the Company sold its 1,387,842,500 shares in PT Latinusa 55 of PT Latinusa‟s total shares to Nippon Steel Corporation, Nippon Steel Trading Co., Ltd., Mitsui Co., Ltd. and Metal One Corporation which was effective after PT Latinusa‟s Initial Public Offering. The sale divestment of PT Latinusa‟s shares owned by the Company has been approved by the Ministry of State-Owned Enterprises on October 19, 2009. The shares were sold at US0.0432 per share or totaling Rp565,674 and resulted in a gain on sale of investment of Rp374,648 net of other expenses related to the sale of shares which was recorded by the Company in 2009 as “Gain on Sale of Investment”. The sale of PT Latinusa‟s shares was subjected to final tax. CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain ____________________________________________________ PT KRAKATAU STEEL PERSERO Tbk NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2012 Expressed in millions of Rupiah, unless otherwise stated _________________________________________________ Catatan atas laporan keuangan konsolidasi terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan. The accompanying notes form an integral part of these consolidated financial statements. 6711. PENYERTAAN SAHAM lanjutan
Parts
» Krakatau Steel 30 September 2012 release
» Pendirian Perusahaan UMUM GENERAL
» UMUM lanjutan a. Pendirian Perusahaan lanjutan
» Penawaran Umum Efek Perusahaan
» The Subsidiaries and Associates Structure continued
» is owed by PT Pelat Timah Nusantara
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» UMUM lanjutan GENERAL continued
» UMUM lanjutan d. Dewan Komisaris, Direksi dan Karyawan
» Dasar penyusunan laporan keuangan interim konsolidasian Basis of
» Basis of preparation of the consolidated financial statements continued
» Perubahan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi b. Changes Principles of consolidation
» Principles of consolidation continued
» Transaction with related parties continued
» Foreign currency transactions and balances
» Aset dan liabilitas keuangan Financial assets and liabilities
» Financial assets and liabilities continued
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN
» Aset dan liabilitas keuangan lanjutan Aset keuangan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses Penyertaan saham Investments in shares of stock
» Penyertaan saham lanjutan IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Investments in shares of stock continued
» Fixed assets IKHTISAR KEBIJAKAN
» Aset real estat SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Real estate assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya penerbitan emisi efek ekuitas
» Stock issuance costs. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue and expense recognition
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan Income tax
» IKHTISAR KEBIJAKAN Krakatau Steel 30 September 2012 release
» Income tax continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi segmen IKHTISAR KEBIJAKAN
» Segment information IKHTISAR KEBIJAKAN
» Selisih perubahan IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Changes in equity of subsidiariesassociates
» Adoption of other revised accounting
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan Estimasi dan Asumsi
» SOURCE OF Krakatau Steel 30 September 2012 release
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK Krakatau Steel 30 September 2012 release
» SHORT-TERM INVESTMENTS Krakatau Steel 30 September 2012 release
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan Krakatau Steel 30 September 2012 release
» TRADE RECEIVABLES continued Krakatau Steel 30 September 2012 release
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN Lanjutan Krakatau Steel 30 September 2012 release
» OTHER RECEIVABLES Continued Krakatau Steel 30 September 2012 release
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES continued
» PERSEDIAAN INVENTORIES Krakatau Steel 30 September 2012 release
» PERSEDIAAN lanjutan Krakatau Steel 30 September 2012 release
» INVENTORIES continued Krakatau Steel 30 September 2012 release
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN
» PENYERTAAN SAHAM lanjutan Krakatau Steel 30 September 2012 release
» INVESTMENTS IN Krakatau Steel 30 September 2012 release
» ASET TETAP Akun ini terdiri dari:
» FIXED ASSETS This account consists of:
» ASET TETAP Lanjutan FIXED ASSETS Continued
» ASET TETAP lanjutan Krakatau Steel 30 September 2012 release
» FIXED ASSETS continued Krakatau Steel 30 September 2012 release
» PIUTANG JANGKA PANJANG Akun ini terdiri dari:
» LONG-TERM RECEIVABLES This account consists of:
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Entitas Anak - PT KWT SHORT-TERM BANK LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan Entitas Anak - PT KWT lanjutan
» SHORT-TERM BANK LOANS continued The Subsidiary - PT KWT continued
» HUTANG USAHA Lanjutan Krakatau Steel 30 September 2012 release
» TRADE PAYABLES Continued Krakatau Steel 30 September 2012 release
» INSTRUMEN KEUANGAN DERIVATIF Lanjutan
» DERIVATIVE FINANCIAL INSTRUMENTS Continued
» INSTRUMEN KEUANGAN Krakatau Steel 30 September 2012 release
» INSTRUMEN KEUANGAN DERIVATIF lanjutan Perusahaan lanjutan
» INSTRUMEN KEUANGAN DERIVATIF lanjutan Perusahaan lanjutan DERIVATIVE FINANCIAL
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS continued
» INSTRUMEN KEUANGAN DERIVATIVE FINANCIAL INSTRUMENTS continued
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Pajak kini TAXATION continued
» PERPAJAKAN lanjutan PERPAJAKAN lanjutan e. Pajak kini lanjutan
» Pajak tangguhan Deferred tax
» PERPAJAKAN lanjutan f. Pajak tangguhan lanjutan
» TAXATION continued f. Deferred tax continued
» Pajak tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax continued PERPAJAKAN lanjutan TAXATION continued
» Surat Ketetapan Pajak Perusahaan
» Tax Assessment Letters The Company
» BIAYA YANG MASIH HARUS DIBAYAR Akun ini terdiri dari:
» ACCRUED EXPENSES This account consists of:
» UANG MUKA PENJUALAN DAN LAINNYA Akun ini terdiri dari:
» SALES AND OTHER ADVANCES This account consists of:
» PINJAMAN JANGKA PANJANG Akun ini terdiri dari:
» LONG-TERM LOANS This account consists of:
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Perusahaan lanjutan
» LONG-TERM LOANS continued The Company continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT MJIS LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KDL LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KHIP
» LONG-TERM LOANS continued The Subsidiary - PT KHIP
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KWT lanjutan
» LONG-TERM LOANS continued The Subsidiary - PT KBS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KIEC lanjutan
» LONG-TERM LOANS continued The Subsidiary - PT KIEC continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» LIABILITAS JANGKA PANJANG lanjutan
» LONG-TERM LIABILITIES continued Krakatau Steel 30 September 2012 release
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» MODAL SAHAM lanjutan Krakatau Steel 30 September 2012 release
» SHARE CAPITAL continued Krakatau Steel 30 September 2012 release
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY OF A
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENDAPATAN NETO NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» Total BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» LABA PER SAHAM EARNINGS PER SHARE INSTRUMEN KEUANGAN
» FINANCIAL INSTRUMENTS Krakatau Steel 30 September 2012 release
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko mata uang KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko kredit KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Credit risk Risiko likuiditas
» Liquidity risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT AGREEMENT
» KOMITMEN DAN SIGNIFICANT AGREEMENT
» KOMITMEN DAN Krakatau Steel 30 September 2012 release
» SIGNIFICANT AGREEMENT Krakatau Steel 30 September 2012 release
» SIGNIFICANT AGREEMENT KONTINJENSI CONTINGENCIES
» KONTINJENSI Lanjutan CONTINGENCIES continued
» KONTINJENSI Lanjutan Krakatau Steel 30 September 2012 release
» CONTINGENCIES continued Krakatau Steel 30 September 2012 release
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS Krakatau Steel 30 September 2012 release
» INFORMASI SEGMEN SEGMENT INFORMATION
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