Program bagi laba dan bonus
3. Penyajian Kembali Laporan Keuangan
Seperti diungkapkan dalam Catatan 2.16, pada tahun 2005 Perseroan telah mengubah kebijakan akuntansi untuk penyusutan Aktiva Tetap, pelepasan Aktiva Tetap dan penerapan PSAK 24 Revisi 2004 “Imbalan Kerja”. Laporan Keuangan komparatif untuk tahun yang berakhir pada tanggal 31 Desember 2004 telah disajikan kembali sebagai berikut: In 2005, the Company also changed its accounting policy for its employee defined benefit plans following a 2004 revision of Statement of Accounting Standard PSAK 24 – Revised 2004 “Employee Benefits”. Under the new standard, the Company is required to recognize all applicable employee benefits including short term benefits, post employment benefits, other long term benefits, termination benefits and equity compensation benefits. Previously, the Company recognized its liability based on the benefit obligation provided under the Company’s existing pension program and the Labor Law No. 132003, whichever was higher refer to Note 3.3. Restatements of Financial Statements
As disclosed in Note 2.16, during 2005 the Company changed its accounting policies for depreciation of Property, Plant and Equipment and the disposal of Property, Plant and Equipment and adopted PSAK 24 Revised 2004 “Employee Benefits”. The comparative financial statements as at and for the year ended December 31, 2004 have been restated as follows: Sebelum Setelah Penyajian Penyajian Kembali Kembali Penyesuaian Before After Adjustments Restatements Restatements Dalam ribuan Dollar AS US, in thousands Neraca Balance Sheets Aktiva Tetap, bersih 1.035.652 1.152.064 116.412 Property, Plant and Equipment, net Kewajiban Pajak Tangguhan 170.127 200.353 30.226 Deferred Tax Liabilities Kewajiban Imbalan Kerja 905 17.889 16.984 Provision for Employee Benefits Saldo Laba 633.854 703.056 69.202 Retained Earnings Laporan Laba Rugi Statements of Earnings Laba Kotor 399.799 434.906 35.107 Gross profit Beban Pajak Penghasilan 114.151 122.441 8.290 Income Tax Expense Laba Bersih 265.088 284.431 19.343 Net Earnings Termasuk sejumlah 7.475 dollar AS di reklasifikasi sebagai pendapatanbeban lain untuk tujuan penyajian komparatif lihat Catatan 37 Includes an amount of US 7,475 which has been reclasified as other incomeexpense for comparative purposes refer to Note 374. Kas dan Setara Kas
31 Desember 2005 2004 December 31 Dalam ribuan Dolar AS US, in thousands Kas 30 31 Cash on Hand Bank: Cash in Bank: Denominasi dalam Rupiah Denominated in Rupiah Bank Mandiri Persero Tbk 167 2.272 Bank Mandiri Persero Tbk Citigroup N.A. 585 317 Citigroup N. A. Bank Rakyat Indonesia Persero Tbk 711 960 Bank Rakyat Indonesia Persero Tbk Lainnya 187 81 Others Denominasi dalam Dolar AS Denominated in US Dollars JP Morgan Chase Bank 988 813 JP Morgan Chase Bank Citigroup N.A. 19.680 19.222 Citigroup N. A. Lainnya 755 1 Others Denominasi dalam Dolar Singapura Denominated in Singapore Dollars Citigroup N.A. 47 168 Citigroup N. A. Denominasi dalam Dolar Kanada Denominated in Canadian Dollars Citigroup N.A. 4 6 Citigroup N. A. 23.124 23.8404. Cash and Cash equivalents
Parts
» PT Vale Indonesia Tbk Annual Reports 2005
» 1,85 per cent in 2005 – just half of the long-term average production growth rate.
» Penyajian Laporan Keuangan Ikhtisar Kebijakan Akuntansi yang Signifikan
» Penjabaran dalam Mata Uang Asing
» Instrumen Keuangan Derivatif Ikhtisar Kebijakan Akuntansi yang Signifikan
» Presentation of Financial Statements
» Translation of Foreign Currencies
» Derivative Financial Instruments Summary of Significant Accounting Policies
» Piutang Usaha Summary of Significant Accounting Policies
» Persediaan Summary of Significant Accounting Policies
» Biaya Dibayar Di muka dan Uang Muka
» Aktiva Tetap - Kepemilikan Langsung
» Trade Receivables Summary of Significant Accounting Policies
» Inventories Summary of Significant Accounting Policies
» Prepaid Expenses and Advances
» Property, Plant and Equipment - Direct Acquisitions
» Aktiva Sewa Guna Usaha Pembiayaan
» Aktiva Tetap Dalam Penyelesaian
» Penyusutan, Deplesi dan Amortisasi
» Construction in Progress Summary of Significant Accounting Policies
» Depreciation, Depletion and Amortization
» Pengeluaran untuk Lingkungan Hidup
» Pengakuan Pendapatan Summary of Significant Accounting Policies
» Pajak Penghasilan Tangguhan Summary of Significant Accounting Policies
» Imbalan Kerja a. Kewajiban Pensiun
» Environmental Expenditures Summary of Significant Accounting Policies
» Revenue Recognition Summary of Significant Accounting Policies
» Deferred Income Taxes Summary of Significant Accounting Policies
» Employee Benefits a. Retirement Benefits
» Kewajiban Imbalan Kesehatan Pasca Kerja
» Pesangon Pemutusan Kontrak Kerja
» Post-Retirement Medical Obligations Summary of Significant Accounting Policies
» Termination Benefits Summary of Significant Accounting Policies
» Imbalan Setara Saham Summary of Significant Accounting Policies
» Laba per Saham Summary of Significant Accounting Policies
» Perubahan Kebijakan Akuntansi Summary of Significant Accounting Policies
» Profit Sharing and Bonus Plans
» Share Option Equivalents Summary of Significant Accounting Policies
» Earnings Per Share Summary of Significant Accounting Policies
» Changes in Accounting Policies
» Penyajian Kembali Laporan Keuangan
» Restatements of Financial Statements Kas dan Setara Kas
» Piutang Usaha PT Vale Indonesia Tbk Annual Reports 2005
» Trade Receivables PT Vale Indonesia Tbk Annual Reports 2005
» Piutang Lain-lain Other Receivables
» Persediaan PT Vale Indonesia Tbk Annual Reports 2005
» Inventories PT Vale Indonesia Tbk Annual Reports 2005
» Property, Plant and Equipment
» Aktiva Lainnya PT Vale Indonesia Tbk Annual Reports 2005
» Other Assets PT Vale Indonesia Tbk Annual Reports 2005
» Construction in Progress PT Vale Indonesia Tbk Annual Reports 2005
» Pinjaman Jangka Panjang PT Vale Indonesia Tbk Annual Reports 2005
» Long-Term Borrowings PT Vale Indonesia Tbk Annual Reports 2005
» Hutang Usaha PT Vale Indonesia Tbk Annual Reports 2005
» Trade Payables PT Vale Indonesia Tbk Annual Reports 2005
» Hutang Pajak 31 Desember Taxation a. Taxes Receivable
» Beban Pajak Penghasilan Taxation a. Taxes Receivable
» Income Tax Expense Taxation a. Taxes Receivable
» Taxes Payable Taxation a. Taxes Receivable
» Kewajiban Pajak Penghasilan Tangguhan, bersih
» Deferred Income Tax Liabilities, net
» Tax Assessment Letters Taxation a. Taxes Receivable
» Administration Taxation a. Taxes Receivable
» Surat Ketetapan Pajak Taxation a. Taxes Receivable
» Biaya Yang Masih Harus Dibayar
» Kewajiban Lancar Lainnya PT Vale Indonesia Tbk Annual Reports 2005
» Accrued Expenses PT Vale Indonesia Tbk Annual Reports 2005
» Other Current Liabilities PT Vale Indonesia Tbk Annual Reports 2005
» Finance Leases PT Vale Indonesia Tbk Annual Reports 2005
» Kewajiban Imbalan Kerja PT Vale Indonesia Tbk Annual Reports 2005
» Provision for Employee Benefits
» Modal Saham PT Vale Indonesia Tbk Annual Reports 2005
» Share Capital PT Vale Indonesia Tbk Annual Reports 2005
» Dividends Declared PT Vale Indonesia Tbk Annual Reports 2005
» Additional Paid-in Capital PT Vale Indonesia Tbk Annual Reports 2005
» Deklarasi Dividen PT Vale Indonesia Tbk Annual Reports 2005
» Tambahan Modal Disetor PT Vale Indonesia Tbk Annual Reports 2005
» Cadangan Jaminan Reklamasi PT Vale Indonesia Tbk Annual Reports 2005
» Harga Pokok Penjualan PT Vale Indonesia Tbk Annual Reports 2005
» Reclamation Guarantee Reserve PT Vale Indonesia Tbk Annual Reports 2005
» Biaya Penjualan, Umum dan Administrasi
» Selling, General and Administration Expenses
» Interest and Finance Charges 2005
» Environmental Expenditures PT Vale Indonesia Tbk Annual Reports 2005
» Biaya karyawan PT Vale Indonesia Tbk Annual Reports 2005
» Employee Costs PT Vale Indonesia Tbk Annual Reports 2005
» Earnings per share PT Vale Indonesia Tbk Annual Reports 2005
» Komitmen dengan penjamin pinjaman
» Loan Guarantor Commitment Significant Commitments and Agreements a. Capital Commitments
» Penjualan Informasi Mengenai Pihak yang Mempunyai Hubungan Istimewa
» Sales Related Party Information
» Salaries and Allowances paid to members of the Boards of Commissioners and Directors
» Gaji dan tunjangan untuk anggota Dewan Komisaris dan Direksi
» Beban komitmen ke Inco Limited 2005
» Commitment Fees to Inco Limited 2005
» Beban Bantuan Manajemen dan Teknis
» Management and Technical Assistance Fees
» Hutang kepada pihak yang mempunyai hubungan istimewa Amounts due to related parties
» Instrumen Keuangan Derivatif PT Vale Indonesia Tbk Annual Reports 2005
» Derivative Financial Instruments PT Vale Indonesia Tbk Annual Reports 2005
» Aktiva dan Kewajiban Moneter Dalam Mata Uang Selain Dolar AS
» Monetary assets and liabilities denominated in currencies other than the US dollar
» Segment Information PT Vale Indonesia Tbk Annual Reports 2005
» Contingent Liabilities PT Vale Indonesia Tbk Annual Reports 2005
» General Reserve PT Vale Indonesia Tbk Annual Reports 2005
» Subsequent Events PT Vale Indonesia Tbk Annual Reports 2005
» Informasi Segmen PT Vale Indonesia Tbk Annual Reports 2005
» Kewajiban Kontinjen PT Vale Indonesia Tbk Annual Reports 2005
» Cadangan Umum PT Vale Indonesia Tbk Annual Reports 2005
» Peristiwa-Peristiwa Setelah Tanggal Neraca
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