Liabilitas Keuangan dan Instrumen Ekuitas
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 SEPTEMBER 2016 DAN 31 DESEMBER 2015 DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR
PADA TANGGAL 30 SEPTEMBER 2016 DAN 30 SEPTEMBER 2015 – Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2016 AND DECEMBER 31, 2015 AND FOR THE NINE MONTHS PERIODS ENDED
SEPTEMBER 30, 2016 AND SEPTEMBER 30, 2015 – Continued
- 24 - Liabilitas keuangan
Financial liabilities Liabilitas keuangan diklasifikasikan sebagai
biaya perolehan diamortisasi. Financial liabilities are classified as at
amortized cost. Liabilitas keuangan pada biaya perolehan
diamortisasi Financial liabilities at amortized cost
Liabilitas keuangan yang termasuk utang usaha kepada pihak ketiga, biaya masih
harus dibayar, utang kepada pihak berelasi, utang bank, sewa pembiayaan dan utang
lainnya pada awalnya diukur pada nilai wajar, setelah dikurangi biaya transaksi, dan
selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode
suku bunga efektif, dengan beban bunga diakui berdasarkan metode suku bunga
efektif. Financial liabilities which include trade
accounts payable to third parties, accrued expenses, due to a related party, bank loans,
financial lease obligations and other accounts payable are initially measured at fair value,
net of transaction costs, and are subsequently measured at amortized cost,
using the effective interest method, with interest expense recognized on an effective
yield basis.
Penghentian pengakuan liabilitas keuangan Derecognition of financial liabilities
Grup menghentikan pengakuan liabilitas keuangan, jika dan hanya jika, liabilitas Grup
telah dilepaskan, dibatalkan atau kadaluarsa. Selisih antara jumlah tercatat liabilitas
keuangan yang dihentikan pengakuannya dan imbalan yang dibayarkan dan utang
diakui dalam laba rugi. The Group derecognizes financial liabilities
when, and only when, the Group’s obligations are discharged, cancelled or they expire. The
difference between the carrying amount of the financial liability derecognized and the
consideration paid and payable is recognized in profit or loss.