Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
2. IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
i. Aset tetap lanjutan
i . Property, plant and equipment continued Seluruh aset tetap awalny a diakui sebesar biay a perolehan, y ang terdiri atas harga perolehan dan biay a-biaya tambahan y ang dapat diatribusikan langsung untuk membawa aset ke lokasi dan kondisi yang diinginkan supay a aset tersebut siap digunakan sesuai dengan maksud manajemen. All fixed assets are initially recognized at cost, which comprises its purchase price and any costs directly attributable in bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Setelah pengakuan awal, aset tetap diny atakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai. Biay a perolehan termasuk biay a penggantian bagian aset tetap saat biay a tersebut terjadi, jika memenuhi kriteria pengakuan. Selanjutny a, pada saat inspeksi y ang signif ikan dilakukan, biay a inspeksi itu diakui ke dalam jumlah tercatat “carrying amount” aset tetap sebagai suatu penggantian jika memenuhi kriteria pengakuan. Semua biay a pemeliharaan dan perbaikan y ang tidak memenuhi kriteria pengakuan diakui dalam laporan laba rugi komprehensif konsolidasian pada saat terjadiny a. Subsequent to initial recognition, property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Such cost includes the cost of replacing part of the property, plant and equipment when that cost is incurred, if the recognition criteria are met. Likewise, when a major inspection is performed, its cost is recognized in the carrying amount of the property, plant and equipment as a replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not meet the recognition criteria are recognized in the consolidated statement of comprehensive income as incurred. Aset tetap yang diperoleh dalam pertukaran aset nonmoneter atau kombinasi aset moneter dan nonmoneter diukur pada nilai wajar, kecuali: i transaksi pertukaran tidak memiliki substansi komersial, atau ii nilai wajar dari aset y ang diterima dan diserahkan tidak dapat diukur secara andal. Property and equipment acquired in exchange for a non-monetary asset or for a combination of monetary and non-monetary assets are measured at fair values unless: i the exchange transaction lacks commercial substance, or ii the fair value of neither the assets received nor the assets given up can be measured reliably. Aset y ang diterima diukur dengan cara demikian, meskipun jika Grup tidak dapat langsung menghentikan pengakuan dari aset y ang diserahkan. Jika aset y ang diperoleh tidak dapat diukur secara andal nilai wajarny a, maka biaya perolehanny a diukur dengan jumlah tercatat dari aset yang diserahkan. The acquired assets are measured this way even if the Group cannot immediately derecognize the assets given up. If the acquired assets cannot be reliably measured at fair value, their value is measured at the carrying amount of the assets given up. Peny usutan dihitung dengan menggunakan metode garis lurus berdasarkan taksiran masa manf aat ekonomis aset tetap sebagai berikut: Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows: TahunYears Bangunan dan prasarana 20 Building and i mprov ements Mesin dan peralatan 5 - 15 Machinery and equipment Peralatan kantor 3 - 7 Office equi pment Peralatan pengang kutan 4 - 10 Transportation equipment Pengembangan pras arana 3 Leas ehold i mprov ementParts
» Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Pelayanan LabuhTambat Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Berthing Call Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Pelayanan Pendukung Bongkar Muat Cargo
» Fasilitas Jasa Angkutan Cargo
» Pelayanan Kebersihan Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Sewa Lahan Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Sewa Gudang Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Loading - unloading Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Trucking Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Wharfage Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Open storageyard Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Warehouse Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» PT. Sarana Citranusa Kabil SCK
» PT Pelayaran Citranstirta Tatasarana CITA
» PT Citra Pembina Logistik CPL
» PT Citra Pembina Logistik CPL , provides
» PT Bandarkabil Indonusa BKI , Business
» Saiful Mizra Bin Kassim, CFA
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» Pokok-pokok Kode Etik Reginald Djakarya, QIA
» Pokok-pokok budaya Perusahaan Corporate Culture
» The essence of Business Etiquette
» 868.138 GROSS PROF IT Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 990.014 INCOME FRO M O PERATIONS
» 133.260 EXPENSEBENEFIT Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 315.203 50. 133.753 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 528.239 50. 304.827 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 300.043 Operating Acti vities Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 544.366 CASH AND CASH EQUIVALENTS DAMPAK NET O PERUB AHAN
» 091 32. 066 CASH AND CASH EQUIVALENTS
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan lanjutan
» Company’s public offering continued
» Struktur Perusahaan dan Entitas Anak Corporate Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Corporate Structure U M U M lanjutan GENERAL continued
» Karyawan, dewan komisaris dan direksi Employees, boards of commissioners and
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Authorization for the issuance of the consolidated financial statements
» Basis of presentation of the consolidated financial statements
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kombinasi Bisnis lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi pada entitas asosiasi Investments in associated companies
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Beban Tangguhan - Hak atas Tanah
» Penurunan nilai aset non-keuangan
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Segment reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen usaha lanjutan Segment reporting continued
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Penyisihan beban imbalan kerja Provision for employee benefits
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAK AN AKUNTANSI PENTING lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Penerapan standar akuntansi lainnya yang telah direvisi
» Adoption of other revised accounting standards
» SUMBER KETIDAKPAS TI AN DARI ESTIMASI
» SUMBER KETIDAKPAS TI AN DARI ESTIMASI lanjutan
» SOURCES OF ESTIMATION UNCERTAINTY
» SOURCES OF ESTIMATION UNCERTAINTY continued
» KAS D AN SETAR A KAS CASH AND CASH EQUIVALENTS
» KAS D AN SETAR A KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAH A TRADE RECEIVABLES
» PIUTANG USAH A lanjutan TRADE RECEIVABLES continued
» TRANS AKSI D AN S ALDO DENGAN PIHAK- PIHAK BERELASI
» TRANSACTIONS AND Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 2010 2012 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» TRANS AKSI D AN S ALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» BIAYA DIBAYAR DIMUKA DAN UANG MUKA LAINNYA
» PREPAID EXPENSES AND OTHER ADVANCES
» INVESTASI P AD A ENTITAS ASOSI ASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI P AD A ENTITAS ASOSI ASI lanjutan INVESTMENTS IN ASSOCIATED COMPANIES
» 549.688 Carrying amount of the investment
» DEPOSITO BERJANGKA YANG DIBATASI
» ASET TE TAP PROPERTY, PLANT AND EQUIPMENT
» ASET TE TAP lanjutan PROPERTY,
» PINJAMAN J ANGK A PENDEK SHORT-TERM LOANS
» PINJAMAN J ANGK A PENDEK lanjutan SHORT-TERM LOANS continued
» PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» UTANG USAH A lanjutan TRADE PAYABLES continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari: PERPAJ AK AN TAXATION
» PERPAJ AK AN lanjutan TAXATION continued
» 514.103 41. 772.938 Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» 262 Deferred tax expense benefit - net
» 999.507 statements of comprehen sive in come
» UANG MUKA PELANGG AN ADVANCES FROM CUSTOMERS PINJAMAN J ANGK A P ANJ ANG LONG-TERM DEBTS
» PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» per annum. PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» Other borrowings PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» Liabilitas sewa pembiayaan PINJAMAN J ANGK A P ANJ ANG lanjutan LONG-TERM DEBTS continued
» Liabilitas sewa pembiayaan lanjutan
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMB AH AN MOD AL DISETOR ADDITIONAL PAID-IN CAPITAL
» RETAINED EARNINGS Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» PENDAP ATAN DARI PENJUALAN DAN J AS A REVENUE FROM SALES AND SERVICES
» PENDAP ATAN DARI PENJUAL AN DAN J AS A lanjutan
» REVENUE FROM SALES AND SERVICES continued
» BEBAN POKOK PENJUAL AN DAN JAS A COST OF SALES AND SERVICES
» BEBAN POKOK PENJUAL AN DAN J AS A lanjutan
» COST OF SALES AND SERVICES continued
» BEBAN USAH A OPERATING EXPENSES
» BEBAN USAH A lanjutan OPERATING EXPENSES continued
» 334.780 Total Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» PENDAP ATAN BEBAN OPERASI LAINNYA OTHER OPERATING INCOME EXPENSE
» PERJANJI AN-PERJANJI AN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJI AN-PERJANJI AN SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» PERJANJI AN-PERJANJI AN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» IKATAN COMMITMENTS Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenue from Sales and Services
» Beban Pokok Penjualan dan Jasa Cost of Sales and Services
» Laba Tahun Berjalan Income for the Year
» Aset Assets SEGMEN USAH A lanjutan SEGMENT REPORTING continued
» Aset lanjutan Assets continued
» Beban Penyusutan Depreciation Expense
» Amortisasi Hak atas Tanah Amortization of Landrights
» LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA P ANJ ANG
» Employee benefits expense LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMB AL AN KERJA K AR YAW AN J ANGKA P ANJ ANG lanjutan
» Liabilitas imbalan kerja kary awan Employee benefits liability
» LIABILITAS IMB AL AN KERJA K ARYAW AN J ANGKA P ANJ ANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» ASET D AN LIABILITAS DAL AM MATA U ANG ASING
» ASSETS AND Annual Report « PT Citra Tubindo Tbk Annual Report 2012
» ASET D AN LIABILITAS DAL AM MATA U ANG ASING lanjutan
» INSTRUMEN KEUANG AN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANG AN lanjutan FINANCIAL INSTRUMENTS continued
» MAN AJE MEN RISIKO KEUANG AN FINANCIAL RISK MANAGEMENT
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