Perpajakan lanjutan Taxation lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
v. Instrumen Keuangan lanjutan v. Financial Instruments continued 4. Biaya perolehan diamortisasi instrumen keuangan 4. Amortized cost of financial instruments Biaya perolehan diamortisasi dihitung dengan menggunakan metode suku bunga efektif dikurangi dengan penyisihan atas penurunan nilai dan pembayaran pokok atau nilai yang tidak dapat ditagih. Perhitungan tersebut mempertimbangkan premium atau diskonto pada saat perolehan dan termasuk biaya transaksi dan biaya yang merupakan bagian yang tak terpisahkan dari suku bunga efektif. Amortized cost is computed using the effective interest rate method less any allowance for impairment and repayment of principal or uncollectible amount. The calculation takes into account any premium or discount on acquisition and includes transaction costs and fees that are integral part of the effective interest rate. 5. Penurunan nilai aset keuangan 5. Impairment of financial assets Pada setiap tanggal pelaporan, manajemen mengevaluasi apakah terdapat bukti yang objektif bahwa aset keuangan atau kelompok aset keuangan mengalami penurunan nilai. At each of reporting date, management assesses whether there is objective evidence that a financial asset or group of financial assets is impaired. Untuk pinjaman yang diberikan dan piutang yang dicatat pada biaya perolehan diamortisasi, manajemen pertama kali menentukan apakah terdapat bukti objektif mengenai penurunan nilai secara individual atas aset keuangan yang signifikan secara individual, atau secara kolektif untuk aset keuangan yang jumlahnya tidak signifikan secara individual. For loans and receivables carried at amortized cost, management first assesses whether objective evidence of impairment exists individually for financial assets that are individually significant, or collectively for financial assets that are not individually significant. Jika manajemen menentukan tidak terdapat bukti objektif mengenai penurunan nilai atas aset keuangan yang dinilai secara individual, terlepas aset keuangan tersebut signifikan atau tidak, maka aset tersebut dimasukkan ke dalam kelompok aset keuangan yang memiliki karakteristik risiko kredit yang sejenis dan menilai penurunan nilai kelompok tersebut secara kolektif. Aset keuangan yang penurunan nilainya dinilai secara individual, dan untuk itu kerugian penurunan nilai diakui atau tetap diakui, tidak termasuk dalam penilaian penurunan nilai secara kolektif. If management determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, they include the asset in a group of financial assets with similar credit risk characteristics and collectively assess them for impairment. Financial assets that are individually assessed for impairment and for which an impairment loss is, or continues to be recognized, are not included in a collective assessment of impairment. Jika terdapat bukti objektif bahwa kerugian penurunan nilai telah terjadi, jumlah kerugian tersebut diukur sebagai selisih antara nilai tercatat aset dengan nilai kini estimasi arus kas masa datang tidak termasuk ekspektasi kerugian kredit masa datang yang belum terjadi. Nilai kini estimasi arus kas masa datang didiskonto menggunakan suku bunga efektif awal dari aset keuangan tersebut. Jika pinjaman yang diberikan dan piutang memiliki suku bunga variabel, tingkat diskonto untuk mengukur setiap kerugian penurunan nilai adalah suku bunga efektif terkini. If there is objective evidence that an impairment loss has occurred, the amount of the loss is measured as the difference between the carrying value of assets and the present value of estimated future cash flows excluding future expected credit losses that have not yet been incurred. The present value of the estimated future cash flows is discounted at the financial asset’s original effective interest rate. If a loan and receivable has a variable interest rate, the discount rate for measuring impairment loss is the current effective interest rate. 256 PT TOBA BARA SEJAHTRA TBK LAPORAN TAHUNAN 2016 PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For Year then ended Expressed in United States Dollar, unless otherwise stated 412. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
Parts
» toba bara ar2016 lr ilove compressed
» Sekretaris Perusahaan toba bara ar2016 lr ilove compressed
» Risiko harga bahan bakar Risiko suku bunga Risiko cuaca
» Pendidikan Kesehatan Ekonomi Lingkungan Education Health
» Economy Environment toba bara ar2016 lr ilove compressed
» Education Pendidikan toba bara ar2016 lr ilove compressed
» Health Economy Education Kesehatan Ekonomi Pendidikan
» Health Economy Religion Kesehatan Ekonomi Keagamaan
» Perusahaan The Company UMUM GENERAL
» Perusahaan lanjutan The Company continued
» Dewan Komisaris, UMUM lanjutan GENERAL continued
» Entitas anak Subsidiaries UMUM lanjutan GENERAL continued
» Entitas anak lanjutan Subsidiaries continued
» Persetujuan penerbitan laporan keuangan konsolidasian
» Authorization to issue the consolidated financial statements
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis dan Goodwill Business Combinations and Goodwill
» Kombinasi Bisnis dan Goodwill lanjutan Business Combinations and Goodwill
» Penentuan Nilai Wajar Determination of Fair Value
» Penentuan Nilai Wajar lanjutan Determination of Fair Value continued
» Transaksi dan Saldo dalam Mata Uang asing Foreign Currency Transaction and Balance
» Transaksi Dengan Pihak Berelasi Transactions With Related Parties
» Kas dan Setara Kas Cash and Cash Equivalents
» Biaya Dibayar di Muka dan Uang Muka Prepayments and Advances
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Penurunan Nilai Aset Non-keuangan lanjutan Impairment
» Pengeluaran Eksplorasi, Evaluasi dan Pengembangan
» Exploration, Evaluation and Development Expenditure
» Pengeluaran Eksplorasi, Evaluasi dan Pengembangan lanjutan
» Exploration, Evaluation and Development Expenditure continued
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan lanjutan Plantations continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Pengelolaan Lingkungan Hidup Environmental Expenses
» Biaya Pengupasan Lapisan Tanah Stripping Cost
» Biaya Pengupasan Lapisan Tanah lanjutan Stripping Cost continued
» Liabilitas Imbalan Kerja Employee Benefit Liabilities
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation lanjutan
» Perpajakan lanjutan Taxation continued Instrumen Keuangan Financial Instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Laba per Saham Dasar Basic Earnings per Share
» Segmen Operasi Operation Segment
» Biaya Penerbitan Emisi Efek Ekuitas Stock Issuance Costs
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Kapitalisasi Biaya Pinjaman Capitalization of Borrowing Costs
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN lanjutan SIGNIFICANT ACCOUNTING
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING toba bara ar2016 lr ilove compressed
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES toba bara ar2016 lr ilove compressed
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSE
» UANG MUKA ADVANCES toba bara ar2016 lr ilove compressed
» TANAMAN PERKEBUNAN PLANTATIONS toba bara ar2016 lr ilove compressed
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI PERTAMBANGAN MINE PROPERTIES
» GOODWILL GOODWILL toba bara ar2016 lr ilove compressed
» GOODWILL lanjutan GOODWILL continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» Pajak dibayar di muka dan estimasi tagihan pajak
» Prepaid taxes and estimated claim for tax refund
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» Surat Ketetapan Pajak Tax Assessments
» Administrasi Administration PERPAJAKAN lanjutan TAXATION continued
» Pengampunan Pajak Tax Amnesty
» Pengampunan Pajak lanjutan Tax Amnesty continued
» Lain-lain Others PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» PT Bank Rakyat Indonesia Persero Tbk “BRI”
» PT Bank Rakyat Indonesia Persero Tbk “BRI” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” continued
» SEWA PEMBIAYAAN toba bara ar2016 lr ilove compressed
» FINANCE LEASES toba bara ar2016 lr ilove compressed
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» PROVISI UNTUK REKLAMASI DAN PENUTUPAN TAMBANG
» PROVISION FOR MINE RECLAMATION AND MINE CLOSURE
» PROVISI UNTUK REKLAMASI DAN PENUTUPAN TAMBANG lanjutan
» PROVISION FOR MINE RECLAMATION AND MINE CLOSURE continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES lanjutan
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH AKUISISI toba bara ar2016 lr ilove compressed
» KERUGIAN KUMULATIF ATAS INSTRUMEN DERIVATIF UNTUK LINDUNG NILAI ARUS KAS
» CUMULATIVE LOSSES toba bara ar2016 lr ilove compressed
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NON-PENGENDALI lanjutan NON-CONTROLLING INTERESTS continued
» PENJUALAN SALES toba bara ar2016 lr ilove compressed
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN PENDAPATAN LAIN-LAIN - NETO OTHER EXPENSES INCOME - NET
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Piutang lain-lain Other receivables
» Other receivables continued TRANSAKSI DAN SALDO PIHAK BERELASI RELATED PARTY TRANSACTIONS AND
» Uang muka - jangka panjang Advances - long-term portion
» Utang dividen Dividend payables
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS toba bara ar2016 lr ilove compressed
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE FINANCIAL INSTRUMENTS
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Subsidiary - ABN PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» PERJANJIAN DAN KOMITMEN PENTING lanjutan
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