The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada 31 Maret 2017 dan 2016
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For Three Months Period Ended
March 31, 2017 and 2016 Expressed in rupiah, unless otherwise stated
21
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Biaya atas penerbitan saham
j. Stock issuance costs
Biaya-biaya yang terjadi sehubungan dengan penerbitan modal saham disajikan sebagai
pengurang atas tambahan modal disetor. Costs incurred in connection with the
issuance of capital stock are presented as deduction from additional paid-in capital.
k. Kombinasi bisnis entitas sepengendali k. Business combination of entities under
common control
Kombinasi bisnis entitas sepengendali dicatat dengan
metode penyatuan
kepemilikan pooling-of-interests, dimana nilai buku historis
atas ekuitas neto dari entitas yang diakuisisi digabungkan seolah-olah mereka merupakan
entitas tunggal sejak awal periode entitas yang bergabung berada dalam sepengendalian.
Business combination under common control are accounted for using the pooling-of-
interests method, whereby the historical carrying amounts of the net equities of the
entities acquired are combined as if they are a single entity since the beginning of the
period of the combining entity become under common control.
Selisih antara jumlah imbalan yang dialihkan dengan nilai tercatat aset neto entitas yang
diakuisisi diakui
sebagai bagian
dari akun
“ Tambahan Modal Disetor
” .
The difference between the consideration transferred and book value of the net assets
of the acquireeis recognized as part of “
AdditionalPaid-in Capital ”
account.
l. Pengakuan pendapatan dan beban
l. Revenue and expense recognition
Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh Kelompok
Usaha dan jumlahnya dapat diukur secara andal. Pendapatan diukur pada nilai wajar
pembayaran yang diterima, tidak termasuk diskon dan Pajak Pertambahan Nilai “PPN”.
Revenue is recognized to the extent that it is probable that the economic benefits will flow
to the Group and the revenue can be reliably measured. Revenue is measured at the fair
value of the consideration received, excluding
discounts and Value Added Taxes “VAT”. Pendapatan dari kegiatan jasa pengangkutan
diakui selama periode perjalanan. Pendapatan dari kegiatan bongkar muat diakui pada saat
jasa diserahkan. Penerimaan pembayaran di muka diakui sebagai “Pendapatan Diterima di
Muka” dan disajikan sebagai liabilitas jangka
pendek dalam
laporan posisi
keuangan konsolidasian.
Revenues on freight operations are recognized over the periods of the related
voyages. Revenues
from stevedoring
activities are recognized when the services are rendered. Payments received in advance
are recognized as “Unearned Revenue”, which is presented under the current liabilities
section of the consolidated statement of financial position.
Pendapatan time charter diakui selama periode perjanjian time charter. Biaya dan beban diakui
pada saat terjadinya. Time charter revenue is recognized over the
term of the time charter agreement. Cost and expenses are recognized when incurred.
The original consolidated financial statements included herein are in
the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Periode Tiga Bulan yang Berakhir pada 31 Maret 2017 dan 2016
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS For Three Months Period Ended
March 31, 2017 and 2016 Expressed in rupiah, unless otherwise stated
22
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan