Trade receivables and other receivables
2. IKHTISAR KEBIJAKAN AKUNTANSI
PENTING lanjutan2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedi. Biaya eksplorasi dan pengembangan yang
ditangguhkan i. Deferred exploration and development expenditure Biaya eksplorasi yang ditangguhkan mencakup akumulasi biaya yang terkait dengan penyelidikan umum, perizinan dan administrasi, geologi dan geofisika, pemboran eksplorasi, dan evaluasi, yang terjadi untuk mencari, menemukan dan mengevaluasi cadangan terbukti pada suatu wilayah tambang dalam jangka waktu tertentu seperti yang diatur dalam peraturan perundangan yang berlaku. Deferred exploration expenditure represents the accumulated costs related to general investigation, permission and administrative, geology and geophysical, exploration drilling and evaluation, that is incurred to search, discover and evaluate proven reserves in a specific mining area during a specific time period in accordance with statutory regulations. Biaya eksplorasi dikapitalisasi dan ditangguhkan untuk setiap area of interest apabila memenuhi salah satu dari ketentuan berikut: Exploration expenditure incurred is capitalised and carried forward for each area of interest, provided that one of the following conditions is met: i biaya tersebut diharapkan dapat memberikan manfaat melalui keberhasilan pengembangan dan eksploitasi area of interest tersebut atau melalui penjualan area of interest tersebut; atau i the costs are expected to be recouped through successful development and exploitation of the area of interest or, alternatively, by its sale; or ii kegiatan eksplorasi dalam suatu area of interest belum mencapai tahap yang memungkinkan untuk penentuan adanya cadangan terbukti yang ekonomis, serta kegiatan yang aktif dan signifikan dalam atau berhubungan dengan area of interest tersebut masih berlanjut. ii exploration activities in the area of interest have not yet reached a stage which permits a reasonable assessment of the existence, or otherwise of economically recoverable reserves, and active and significant operations in, or in relation to the area of interest are continuing. Pemulihan biaya eksplorasi yang ditangguhkan bergantung pada keberhasilan pengembangan dan eksploitasi secara komersial atau penjualan dari area of interest yang terkait. Biaya eksplorasi yang ditangguhkan atas setiap area of interest dievaluasi kembali pada setiap akhir periode akuntansi. Biaya eksplorasi yang terkait pada suatu area of interest yang telah ditinggalkan, atau tidak layak secara ekonomis, dihapuskan pada periode keputusan yang dimaksud dibuat. Ultimate recoupment of exploration expenditure carried forward is dependent upon the successful development and commercial exploitation, or alternatively, the sale of respective area. Deferred exploration expenditure on each area of interest is reviewed at the end of each accounting period. Exploration expenditure in respect of an area of interest which has been abandoned or no commercial viability of the area of interest, are written-off in the period in which the decision is made. Biaya pengembangan yang ditangguhkan mencakup akumulasi biaya administrasi, biaya pembersihan lahan, dan biaya pembukaan tambang, yang dilakukan dalam rangka mempersiapkan cadangan terbukti sampai siap diproduksi secara komersial. Deferred development expenditure represents the accumulated costs relating to administrative, land clearing and cost of opening the mine, that is conducted in the preparation of proven reserves until commercial production. Biaya pengembangan tersebut meliputi biaya yang mempunyai hubungan langsung dengan konstruksi tambang dan infrastruktur trekait lainnya. Amortisasi diakui terhadap properti yang dikembangkan ketika tambang tersebut sudah sampai dengan tahap yang direncanakan oleh manajemen. Such expenditure comprises cost directly attributable to the construction of a mine and the related infrastructure. Amortisation is recognised in respect of development properties when the mine is capable of operating in the manner intended by management.Parts
» Pendirian Establishment of the Company and other
» Pendirian Perusahaan GENERAL INFORMATION continued
» Pendirian GENERAL INFORMATION continued
» Establishment of the Company and other
» Penawaran GENERAL INFORMATION continued
» Initial public offering of the Company’s shares
» Public Offering of the Company’s Shares
» Entitas anak GENERAL INFORMATION continued
» Entitas anak lanjutan GENERAL INFORMATION continued
» Subsidiaries continued GENERAL INFORMATION continued
» Perjanjian Kerjasama GENERAL INFORMATION continued
» Coal Contract of Work “CCoW”
» INFORMASI UMUM lanjutan born consol audit 311211
» Cadangan Batubara – tidak diaudit Coal Reserves - unaudited
» Area eksplorasi dan pengembangan - tidak diaudit
» Exploration and development area –
» Dasar Basis of preparation of the consolidated
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Piutang usaha dan piutang lain-lain
» Trade receivables and other receivables
» Biaya eksplorasi dan pengembangan yang
» Deferred IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak berelasi
» Transactions with related parties
» Impairment of non-financial assets
» Biaya pengupasan tanah IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Taxation Imbalan karyawan Employee benefits
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pelaporan segmen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Segment reporting IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Impairment of financial assets i
» Impairment of financial assets continued ii
» Utang usaha dan utang lain- lain
» Estimasi dan asumsi akuntansi yang penting Critical accounting estimates and assumptions
» Critical accounting estimates and assumptions
» Critical accounting estimates and assumptions Pertimbangan penting
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL
» AVAILABLE-FOR-SALE FINANCIAL ASSETS born consol audit 311211
» PIUTANG USAHA born consol audit 311211
» TRADE RECEIVABLES born consol audit 311211
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» PERSEDIAAN INVENTORIES born consol audit 311211
» BIAYA EKSPLORASI DAN PENGEMBANGAN
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» GOODWILL GOODWILL born consol audit 311211
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB STATUTORY RESERVE
» UTANG USAHA 16 . TRADE PAYABLES
» Pinjaman lanjutan PINJAMAN lanjutan BORROWINGS Continued
» Pinjaman jangka pendek - pihak ketiga
» Short-term loans - third parties
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Aset pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets PERPAJAKAN lanjutan TAXATION continued
» Aset pajak tangguhan lanjutan
» Deferred tax assets continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Surat tagihan pajak Tax collection notices
» Administrasi perpajakan Tax administration
» UTANG SEWA PEMBIAYAAN lanjutan FINANCE LEASE PAYABLES continued PENJUALAN BERSIH NET SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN LAIN-LAIN, BERSIH OTHER EXPENSES, NET
» Piutang dari pihak berelasi Amounts due from related parties
» Pinjaman kepada pihak berelasi
» Pendapatan keuangan Finance income
» TRANSAKSI DENGAN TRANSAKSI DENGAN
» Penjualan aset tetap TRANSACTIONS WITH
» Kompensasi manajemen kunci TRANSACTIONS WITH
» Pihak berelasi TRANSACTIONS WITH
» Related parties TRANSACTIONS WITH
» TRANSAKSI DENGAN born consol audit 311211
» LABA PER SAHAM DASAR 27 . EARNINGS PER SHARE
» Agreements with Glencore International AG Perjanjian
» Perjanjian penggunaan alur pelayaran
» Water toll fee service agreement
» Intermediate Stockpile Agreement with PT
» Perjanjian Pekerjaan Pembukaan Lahan
» Perjanjian Penjualan Suku Cadang dan
» Perjanjian dengan Noble Resources Pte Ltd Agreements with Noble Resources Pte Ltd
» KOMITMEN DAN born consol audit 311211
» Perjanjian dengan Subham COMMITMENTS AND
» Agreement with COMMITMENTS AND
» Komitmen penjualan COMMITMENTS AND
» Pengeluaran modal Capital expenditures
» Iuran kehutanan Forestry fee
» Tuntutan Hukum KONTINJENSI CONTINGENCIES
» Legal Claims KONTINJENSI CONTINGENCIES
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Government Regulation No. 782010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Pemerintah No. 782010 lanjutan
» Government Regulation KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 172010 lanjutan
» Ministerial Regulation KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Ministerial Regulation No. 342009 KONTINJENSI lanjutan CONTINGENCIES continued
» Peraturan Menteri No. 342009 lanjutan
» ASET DAN born consol audit 311211
» MONETARY ASSETS born consol audit 311211
» 046,102 Total moneteray assets in foreign currencies
» 679,624 Total moneteray liabilities in foreign currencies
» PELAPORAN SEGMEN SEGMENT REPORTING
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» KONSENTRASI RISIKO CONCENTRATION OF RISK
» PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PERISTIWA SETELAH PERIODE PELAPORAN
» EVENTS AFTER born consol audit 311211
» EVENTS AFTER MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGMENT continued
Show more