Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
e. Aset dan Liabilitas Keuangan lanjutan e. Financial Assets and Liabilities continued i Aset Keuangan lanjutan i Financial Assets continued Penurunan nilai lanjutan Impairment continued Aset Keuangan yang Dicatat pada Biaya Perolehan Diamortisasi lanjutan Financial Assets Carried at Amortized Cost continued Nilai tercatat atas aset keuangan dikurangi melalui penggunaan akun cadangan penurunan nilai dan jumlah kerugian tersebut diakui secara langsung dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Pendapatan bunga terus diakui atas nilai tercatat yang telah dikurangi tersebut berdasarkan suku bunga yang digunakan untuk mendiskontokan arus kas masa depan dengan tujuan untuk mengukur kerugian penurunan nilai. Pinjaman yang diberikan dan piutang, beserta dengan penyisihan terkait, dihapuskan jika tidak terdapat kemungkinan yang realistis atas pemulihan di masa mendatang dan seluruh agunan, jika ada, sudah direalisasi atau ditransfer kepada Grup. The carrying amount of the asset is reduced through the use of an allowance for impairment account and the amount of the loss is directly recognized in the consolidated statements of profit or loss and other comprehensive income. Interest income continues to be accrued on the reduced carrying amount based on the rate of interest used to discount future cash flows for the purpose of measuring impairment loss. Loans and receivables, together with the associated allowance are written off when there is no realistic prospect of future recovery and all collateral, if any, has been realized or has been transferred to the Group. Jika, dalam periode berikutnya, nilai estimasi kerugian penurunan nilai aset keuangan bertambah atau berkurang yang dikarenakan peristiwa yang terjadi setelah penurunan nilai diakui, maka kerugian penurunan nilai yang sebelumnya diakui ditambahkan atau dikurangi dipulihkan dengan menyesuaikan akun cadangan penurunan nilai. Pemulihan tersebut tidak boleh mengakibatkan nilai tercatat aset keuangan melebihi biaya perolehan diamortisasi yang seharusnya jika penurunan nilai tidak diakui pada tanggal pemulihan dilakukan. Jumlah pemulihan aset keuangan diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian. If, in the subsequent period, the amount of the estimated impairment loss increases or decreases because of event occurring after the impairment was recognized, the previously recognized impairment loss is increased or reduced recovered by adjusting the allowance for impairment account. The reversal shall not result in a carrying amount of the financial asset that exceeds what the amortized cost would have been had the impairment not been recognized at the date the impairment is reversed. The recovery of financial assets is recognized in the consolidated statements of profit or loss and other comprehensive income. Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in US Dollar, unless Otherwise Stated 252. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» SOCI Financial Statements per 31 Dec 2015 1459481842
» Pendirian Perusahaan dan Informasi Umum
» Pendirian Perusahaan dan Informasi Umum lanjutan
» The Company’s Establishment and General
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Akuntansi Kombinasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi Bisnis Business Combination
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Kas dan Setara Kas dan Kas yang Dibatasi
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventory SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Biaya Emisi Saham Share Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Standar Akuntansi Baru New Accounting Standards
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOCI Financial Statements per 31 Dec 2015 1459481842
» SOURCE OF SOCI Financial Statements per 31 Dec 2015 1459481842
» SOURCE OF ESTIMATION UNCERTAINTY
» PENDIRIAN DAN AKUISISI ENTITAS ANAK ESTABLISHMENTS AND ACQUISITIONS OF
» PENDIRIAN DAN AKUISISI ENTITAS ANAK lanjutan
» ESTABLISHMENTS AND ACQUISITIONS OF SUBSIDIARIES continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES SOCI Financial Statements per 31 Dec 2015 1459481842
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES
» ASET TAKBERWUJUD INTANGIBLE ASSET
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSET continued
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG lanjutan
» PT Bank Artha Graha Internasional Tbk BAG continued
» PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Jasa Jakarta BJJ lanjutan PT Bank Jasa Jakarta BJJ continued
» PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC
» PT Bank OCBC NISP Tbk OCBC lanjutan PT
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» TRADE PAYABLES SOCI Financial Statements per 31 Dec 2015 1459481842
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION SOCI Financial Statements per 31 Dec 2015 1459481842
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND SOCI Financial Statements per 31 Dec 2015 1459481842
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri continued PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» DBS Bank Ltd. DBS DBS Bank Ltd. DBS
» DBS Bank Ltd. DBS lanjutan DBS Bank Ltd. DBS continued
» PT Bank Internasional Indonesia Tbk BII
» RHB Bank L Ltd. RHB RHB Bank L Ltd. RHB
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR lanjutan
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL continued
» EMPLOYEE STOCK ALLOCATION PROGRAM
» LABA PER SAHAM EARNINGS PER SHARE
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» Risiko pasar lanjutan Market risk continued
» Risiko kredit lanjutan Credit risk continued
» Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» NILAI WAJAR SOCI Financial Statements per 31 Dec 2015 1459481842
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» SEGMEN OPERASI OPERATING SEGMENT
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS
Show more