Kas dan setara kas Cash and cash equivalents Biaya dibayar di muka dan uang muka Prepayments and advances Persediaan Inventories
f. Kas dan setara kas
f. Cash and cash equivalents
Kas dan setara kas terdiri dari saldo kas kecil dan kas di bank serta deposito berjangka yang akan jatuh tempo dalam waktu tiga bulan dan tidak dibatasi penggunaannya. Cash and cash equivalents consist of cash on hand and in banks and time deposits with maturities of less than three months and which are not restricted in use.g. Biaya dibayar di muka dan uang muka
g. Prepayments and advances
Biaya dibayar di muka diamortisasi selama periode masa manfaatnya dengan menggunakan metode garis lurus. Prepayments are amortized over the periods benefited using the straight-line method.h. Persediaan
h. Inventories
Persediaan dinilai berdasarkan nilai terendah antara harga perolehan atau nilai realisasi neto. Harga perolehan ditentukan dengan metode biaya rata-rata tertimbang weighted average yang terjadi selama periode berjalan dan mencakup alokasi komponen tenaga kerja, penyusutan dan bagian biaya tidak langsung yang berhubungan dengan aktivitas pertambanganperkebunan. Inventory is valued at the lower of cost or net realizable value. Cost is determined based on the weighted average cost incurred during the period and includes an appropriate portion of labor, depreciation and overheads related to miningplantation activities. Nilai realisasi neto merupakan estimasi harga jual dalam kegiatan usaha normal dikurangi estimasi biaya penyelesaian dan estimasi biaya yang diperlukan untuk membuat penjualan. Net realizable value represents the estimated selling price in the ordinary course of business less the estimated cost of completion and the estimated costs necessary to make the sale. Persediaan bahan bakar dinilai pada harga perolehan, ditentukan berdasarkan metode rata-rata tertimbang weighted average, dikurangi dengan penyisihan untuk persediaan usang. Penyisihan untuk persediaan usang ditentukan berdasarkan estimasi penggunaan atau penjualan masing-masing jenis persediaan pada masa mendatang. Bahan pendukung pemeliharaan dicatat sebagai beban produksi pada saat periode digunakan. Fuel is valued at cost, determined on a weighted average method, less provision for obsolete items. Provision for obsolete inventory is determined on the basis of estimated future usage or sale of individual inventory items. Supplies of maintenance materials are charged to production costs in the period in which they are used.i. Aset tetap
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» Thailand Japan Sudharmono Saragih
» Weather Risks ar english toba bara 2014 small size
» Environment ar english toba bara 2014 small size
» Community Empowerment Social Community
» Health Public Facilities and Infrastructure
» Employment Practices Product Responsibility
» Perusahaan The Company GENERAL
» Perusahaan lanjutan The Company continued
» Entitas anak lanjutan Subsidiaries continued
» Dasar Basis of Preparation of the Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Transactions with related parties continued
» Aset tetap lanjutan Fixed assets continued
» Aset tetap lanjutan Fixed assets continued Sewa Leases
» Penurunan nilai aset non-keuangan
» Penurunan nilai aset non-keuangan lanjutan Impairment Pengeluaran eksplorasi,
» Exploration, evaluation and development
» Pengeluaran eksplorasi, Tanaman perkebunan Plantations
» Provisi Provisions Biaya pengelolaan lingkungan hidup Environmental expenses
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» Liabilitas imbalan kerja SUMMARY
» Revenue and Perpajakan Taxation
» Taxation continued SUMMARY OF
» Taxation continued Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Standar Akuntansi Accounting Standards
» PERTIMBANGAN, ESTIMASI ar english toba bara 2014 small size
» PERTIMBANGAN, SIGNIFICANT ar english toba bara 2014 small size
» PERTIMBANGAN, SIGNIFICANT ACCOUNTING ar english toba bara 2014 small size
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» BIAYA DIBAYAR DI MUKA DAN UANG MUKA TANAMAN PERKEBUNAN PLANTATIONS
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued ASET TETAP FIXED ASSETS
» ASET PERTAMBANGAN MINE PROPERTIES GOODWILL GOODWILL
» GOODWILL lanjutan GOODWILL continued
» Beban pajak lanjutan Tax expense continued Tahun yang berakhir
» Beban pajak lanjutan Tax expense continued
» PERPAJAKAN lanjutan TAXATION continued
» Bank Sindikasi Syndicated banks Perjanjian tertanggal 2 Agustus 2011
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMER 2011
» 2011 ar english toba bara 2014 small size
» Standard PT Bank Rakyat Indonesia Persero, Tbk
» SEWA PEMBIAYAAN FINANCE LEASES SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» PROVISI UNTUK ar english toba bara 2014 small size
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» MODAL SAHAM ar english toba bara 2014 small size
» DIVIDEN KAS lanjutan CASH DIVIDENDS continued
» SELISIH AKUISISI KERUGIAN KUMULATIF
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS PENJUALAN SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Uang muka - jangka panjang Advances - long-term portion
» Utang dividen Dividend payables Utang lain - lain Other payables
» ASET DAN MONETARY ASSETS INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» INFORMASI SEGMEN USAHA lanjutan OPERATING INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued KEBIJAKAN DAN
» KEBIJAKAN DAN ar english toba bara 2014 small size
» The Company Entitas anak – ABN Subsidiary – ABN
» PERJANJIAN DAN ar english toba bara 2014 small size
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