Perikatan lanjutan Commitments continued
35. MANAGEMENT RESPONSIBILITY TO FINANCIAL STATEMENTS
Manajemen perusahaan bertanggung jawab atas penyusunan dan isi laporan keuangan konsolidasian yang diotorisasi untuk terbit pada tanggal 1 Maret 2017. The management of the company is responsible for the presentation and content of the consolidated financial statements which authorised for issuance on 1 March 2017. 36. INFORMASI KEUANGAN TAMBAHAN 36. SUPPLEMENTARY FINANCIAL INFORMATION Informasi keuangan tambahan pada halaman 84 sampai dengan halaman 88 adalah informasi keuangan PT Pupuk Kalimantan Timur entitas induk saja pada dan untuk tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015, yang menyajikan investasi Perusahaan pada entitas anak berdasarkan metode biaya dan bukan dengan metode konsolidasi serta investasi Perusahaan pada pengendalian bersama entitas dan entitas asosiasi berdasarkan metode biaya dan bukan dengan metode ekuitas. The supplementary financial information on pages 84 to 88 represents financial information of PT Pupuk Kalimantan Timur parent entity only as at and for the years ended 31 December 2016 and 2015, which presents the Company’s investments in subsidiaries under the cost method, as opposed to the consolidation method and investments in joint venture and associates under the cost method, as opposed to the equity method. INFORMASI TAMBAHANSUPPLEMENTARY INFORMATION PT PUPUK KALIMANTAN TIMUR INDUK PERUSAHAAN SAJAPARENT ENTITY ONLY Lampiran 583 Schedule LAPORAN POSISI KEUANGAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain STATEMENTS OF FINANCIAL POSITION 31 DECEMBER 2016 AND 2015 Expressed in millions Rupiah, unless otherwise stated 2016 2015 Aset Assets Aset lancar Current assets Kas dan setara kas 1,783,555 2,155,426 Cash and cash equivalents Piutang usaha Trade receivables - Pihak ketiga 704,983 563,260 Third parties - - Pihak berelasi 119,714 161,799 Related parties - Piutang subsidi Subsidy receivables kepada Pemerintah from the Government Republik Indonesia 2,349,550 2,133,533 of Republic Indonesia Piutang subsidi yang belum ditagih 69,413 37,793 Unbilled subsidy receivables Piutang lain-lain 168,454 142,435 Other receivables Persediaan 2,250,600 3,230,314 Inventories Pajak dibayar di muka 828,186 570,339 Prepaid taxes Uang muka dan Advance and beban dibayar di muka 119,587 76,519 prepayments Aset lancar lainnya 56,800 - Other financial assets Jumlah aset lancar 8,450,842 9,071,418 Total current assets Aset tidak lancar Non-current assets Investasi pada entitas Investment in asosiasi dan ventura bersama 199,361 199,361 asociates and joint ventures Aset keuangan tidak lancar lainnya 36,366 36,366 Other non-current financial assets Aset pajak tangguhan - 106,818 Deferred tax asset Aset tetap 19,500,581 13,118,906 Property, plant and equipment Aset imbalan pasca kerja 245,341 196,758 Post-employment benefits assets Aset tidak lancar lainnya 207,888 193,051 Other non-current assets Jumlah aset tidak lancar 20,189,537 13,851,260 Total non-current assets Jumlah aset 28,640,379 22,922,678 Total assetsParts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Establishment and general information
» Establishment and GENERAL INFORMATION continued a. Pendirian dan informasi umum lanjutan
» Struktur entitas anak Structure of subsidiaries
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Perubahan pada SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes to the Statements of Financial Accounting Standards “SFAS” and
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepayments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment properties SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pajak penghasilan kini dan tangguhan Current and deferred income tax
» Penghasilan kini dan tangguhan lanjutan
» Modal saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share capital SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Kewajiban imbalan pasca kerja Post-employment benefits obligation
» Kewajiban imbalan pasca kerja lanjutan Post-employment
» Nilai Wajar Aset Tetap yang menggunakan model revaluasi
» Fair Value of Property, Plant and Equipment that use revaluation model
» CASH AND CASH EQUIVALENTS 2016
» PIUTANG USAHA TRADE RECEIVABLES
» TRADE RECEIVABLES continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» Piutang subsidi Subsidy receivable
» Piutang subsidi lanjutan Subsidy receivable continued
» Piutang subsidi yang belum ditagih
» INVENTORIES 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA ADVANCES AND PREPAYMENTS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» PROPERTY, PLANT AND EQUIPMENT continued
» SHORT-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» LONG-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PROVISION FOR EMPLOYEE BENEFITS a. Program imbalan pasca kerja dan imbalan
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Other long-term employee benefits
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» UTANG LAIN-LAIN OTHER PAYABLES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTION OF INCOME
» EKUITAS LAINNYA OTHER EQUITY
» OTHER EQUITY continued KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» COST OF REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Prepaid taxes 2016 TAXATION a. Pajak dibayar dimuka
» Taxes payable continued 2016 TAXATION continued b. Utang pajak lanjutan
» Beban pajak penghasilan Income tax expenses
» Income tax expenses continued
» Income tax expense continued 2016
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Surat Ketetapan Pajak Tax Assessment Letters
» Tax Assessment Letters continued
» Surat Tagihan Pajak f. Tax Collection Letter
» Sifat hubungan Nature of relationships
» Nature of relationships continued
» Rincian transaksi Transaction details
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Transaction details continued RELATED PARTIES INFORMATION continued
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Commitments i. Penugasan dari Pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
» NON-CASH TRANSACTIONS REKLASIFIKASIAN LAPORAN KEUANGAN RECLASSIFICATION
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