Pajak penghasilan lanjutan Income tax continued
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
s. Instrumen keuangan lanjutan s. Financial instruments continued s1. Aset keuangan lanjutan s1. Financial assets continued Pengukuran setelah pengakuan awal Subsequent measurement Pinjaman yang diberikan dan piutang adalah aset keuangan non derivatif dengan pembayaran tetap atau telah ditentukan, yang tidak mempunyai kuotasi di pasar aktif. Aset keuangan tersebut diukur sebesar biaya perolehan diamortisasi amortized cost dengan menggunakan metode suku bunga efektif effective interest rate. Keuntungan dan kerugian diakui dalam laba rugi pada saat pinjaman yang diberikan dan piutang dihentikan pengakuannya atau mengalami penurunan nilai, demikian juga pada saat proses amortisasi. Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Such financial assets are carried at amortized cost using the effective interest rate method. Gains and losses are recognized in profit or loss when the loans and receivables are derecognized or impaired, as well as through the amortization process. s2. Liabilitas keuangan s2. Financial liabilities Pengakuan awal Initial recognition Liabilitas keuangan dalam lingkup PSAK No. 55 Revisi 2014 diklasifikasikan sebagai liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi, utang dan pinjaman, atau derivatif yang ditetapkan sebagai instrumen lindung nilai dalam lindung nilai yang efektif, mana yang sesuai. Grup menentukan klasifikasi liabilitas keuangan mereka pada saat pengakuan awal. Financial liabilities within the scope of PSAK No. 55 Revised 2014 are classified as financial liabilities at fair value through profit or loss, loans and borrowings, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The Group determines the classification of its financial liabilities at initial recognition. Liabilitas keuangan diakui pada awalnya sebesar nilai wajar dan, dalam hal utang dan pinjaman, termasuk biaya transaksi yang dapat diatribusikan secara langsung. Financial liabilities are recognized initially at fair value and, in the case of loans and borrowings, inclusive of directly attributable transaction costs. Liabilitas keuangan Grup meliputi utang jangka pendek, utang usaha dan lain-lain, biaya akrual, liabilitas imbalan kerja karyawan jangka pendek, utang dividen, utang kepada pihak-pihak berelasi, utang jangka panjang dan liabilitas jangka panjang lainnya. Grup mengklasifikasikan seluruh liabilitas keuangan mereka sebagai utang dan pinjaman. The Group’s financial liabilities include short- term loans, trade and other payables, accrued expenses, short-term employee benefits liability, dividends payable, due to related parties, long-term debts and other non-current liability. The Group classifies all of its financial liabilities as loans and borrowings. the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 352. IKHTISAR KEBIJAKAN
Parts
» Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PT Sarana Citranusa Kabil SCK
» PT Citra Pembina Logisik CPL
» PT Citra Pembina Logisik CPL
» 2015 PT Citra Sarana Baja CSB
» Peningkatan modal di anak perusahaan Pada tanggal 6 April 2015 Perseroan melakukan
» Capital increase in subsidiary company
» Pembelian seluruh aset anak perusahaan Pada tanggal 8 Agustus 2015, Perseroan telah membeli
» The Purchase of enire subsidiary asset
» Drs. Ferdi Sulaiman, CPA Anggota Komite Audit
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» Lingkungan Hidup dan Sistem Pengolahan Limbah Environment and System of Waste Treatment
» Ketenagakerjaan, Kesehatan dan Keselamatan Kerja K3
» Pengembangan Sosial dan Kemasyarakatan Social and Community Development
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan Company’s public offering
» Struktur Perusahaan dan Entitas Anak Company’s Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure U M U M lanjutan GENERAL continued
» Manajemen kunci dan informasi lainnya Key management and other information
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi pada entitas asosiasi Investments in associates
» Investasi pada entitas asosiasi lanjutan Investments in associates continued
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Informasi segmen Segment information
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan beban imbalan kerja
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued
» Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Penentuan nilai wajar SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Biaya pinjaman Borrowing costs Perubahan kebijakan
» New and amended standards adopted
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING JUDGEMENTS, Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» 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
» Transaksi dan Saldo Transactions and Balances
» Transactions and Balances continued
» Sifat Hubungan Nature of Relationships
» Nature of Relationships continued Sifat Saldo Akun
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» Standard Chartered Bank SCB Standard Chartered Bank SCB
» PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BIAYA AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» Tagihan Pajak Penghasilan Claims for Income Tax Refund
» Komponen Utama Beban Manfaat Pajak Penghasilan
» Major Components of Income Tax Expense Benefit
» Komponen Utama Beban Manfaat Pajak Penghasilan lanjutan
» Major Components of Income Tax Expense Benefit continued
» Beban Pajak Kini Current Tax Expense
» Beban Pajak Kini lanjutan Current Tax Expense continued
» Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit
» Aset Liabilitas Pajak Tangguhan
» Deferred Tax Assets Liabilities
» Rekonsiliasi Beban Pajak Reconciliation of Tax Expense
» Ketetapan dan Tagihan Pajak Tax Assessments and Claims
» Ketetapan dan Tagihan Pajak lanjutan Tax Assessments and Claims continued
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» Pinjaman lain Other borrowings
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» REVENUE FROM SALES AND SERVICES Rincian pendapatan adalah sebagai berikut:
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA lanjutan
» COST OF Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA, BEBAN KEUANGAN DAN PENDAPATAN KEUANGAN
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» Laba Tahun Berjalan Income for the Year Aset Assets
» Liabilitas Liabilities INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Beban Penyusutan Depreciation Expense
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Beban imbalan kerja Employee benefits expense
» Liabilitas imbalan kerja karyawan Employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued TUJUAN DAN
» TUJUAN DAN Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» INFORMASI TAMBAHAN ATAS LAPORAN ARUS KAS KONSOLIDASIAN TAHUN 2014
» SUPPLEMENTAL INFORMATION ON THE 2014 CONSOLIDATED
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
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