Penurunan nilai aset non-keuangan lanjutan Impairment
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
p. Provisi p. Provisions Provisi diakui jika Kelompok Usaha memiliki kewajiban kini baik bersifat hukum maupun bersifat konstruktif sebagai akibat peristiwa masa lalu, besar kemungkinannya penyelesaian kewajiban tersebut mengakibatkan arus keluar sumber daya yang mengandung manfaat ekonomi dan estimasi yang handal mengenai jumlah kewajiban tersebut dapat dibuat. Provisions are recognized when the Group has a present obligation legal and constructive where, as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisi ditelaah pada setiap tanggal pelaporan dan disesuaikan untuk mencerminkan estimasi terbaik yang paling kini. Jika arus keluar sumber daya untuk menyelesaikan kewajiban kemungkinan besar tidak terjadi, maka provisi dibatalkan. Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. q. Imbalan kerja q. Employee benefits Beban imbalan kerja karyawan yang dihitung berdasarkan Perjanjian Kerja Bersama ditentukan dengan metode Projected Unit Credit. Keuntungan atau kerugian aktuarial diakui sebagai penghasilan atau beban apabila akumulasi keuntungan atau kerugian aktuarial neto yang belum diakui pada akhir periode pelaporan sebelumnya melebihi jumlah yang lebih besar antara 10 dari nilai kini kewajiban imbalan pasti dan 10 dari nilai wajar aset program pada tanggal tersebut. Keuntungan atau kerugian ini diakui dengan metode garis lurus sepanjang rata-rata sisa masa kerja karyawan. The cost of providing employee benefits under the Collective Labor Agreement is determined using the Projected Unit Credit method. Actuarial gains or losses are recognized as income or expenses when the net cumulative unrecognized actuarial gains or losses for each individual plan at the end of the previous reporting period exceed the greater of 10 of the present value of the defined benefit obligation and 10 of the fair value of any plan assets at that date. These gains or losses are recognized on a straight-line method over the expected average remaining working lives of the employees. Lebih lanjut, biaya jasa lalu atas pengenalan program manfaat pasti atau perubahan utang imbalan dari program yang ada diamortisasi dengan metode garis lurus sepanjang periodetahun sampai imbalan tersebut menjadi hak atau vested. Furthermore, past service costs arising from the introduction of a defined benefit plan or changes in the benefit payable of an existing plan are required to be amortized using the straight-line method over the periodyear until the benefits concerned become vested. Keuntungan atau kerugian atas kurtailmen atau penyelesaian suatu program imbalan pasti diakui ketika kurtailmen atau penyelesaian terjadi. Gains or losses on the curtailment or settlement of a defined benefit plan are recognized when the curtailment or settlement occurs. Kurtailmen terjadi apabila salah satu dari kondisi berikut terpenuhi: A curtailment occurs when an entity either: i. Menunjukkan komitmennya untuk mengurangi secara signifikan jumlah pekerja yang ditanggung oleh program; atau i. Is demonstrably committed to make a significant reduction in the number of employees covered by a plan; or ii. Mengubah ketentuan dalam program imbalan pasti yang menyebabkan bagian yang material dari jasa masa depan pekerja tidak lagi memberikan imbalan atau memberikan imbalan yang lebih rendah. ii. Amends the terms of a defined benefit plan so that a significant element of future service by current employees will no longer qualify for benefits, or will qualify only for reduced benefits. the Indonesian language. PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, kecuali dinyatakan lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and Year Then Ended Expressed in thousands of US Dollar and in millions of Rupiah, unless otherwise stated 392. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Krakatau Steel Biilingual US Dollar 31 Des 2014 Revised
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» The Subsidiaries and Associates Structure continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Penyertaan saham lanjutan Investments in shares of stock continued
» Aset tetap lanjutan Fixed assets continued
» Aset real estat Real estate assets
» 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
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Rugi per saham dasar Basic loss per share
» Rugi per saham dasar lanjutan Basic loss per share continued
» Informasi segmen Segment information
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi
» Changes in equity of SubsidiariesAssociates
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi lanjutan
» Changes in equity of SubsidiariesAssociates continued
» Ventura bersama Joint ventures
» Standar Akuntansi yang telah diterbitkan namun belum berlaku efektif
» Accounting Standards that have been published but not yet effective
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Standar Akuntansi yang telah diterbitkan namun belum berlaku efektif lanjutan
» Accounting Standards that have been published but not yet effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES Krakatau Steel Biilingual US Dollar 31 Des 2014 Revised
» PERSEDIAAN INVENTORIES Krakatau Steel Biilingual US Dollar 31 Des 2014 Revised
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Manfaat beban pajak Tax benefit expense
» Pajak kini lanjutan Current tax continued
» Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax continued PERPAJAKAN lanjutan TAXATION continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE BEBAN AKRUAL ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» Liabilitas imbalan kerja jangka pendek Short-term employee benefits liabilities
» Liabilitas imbalan kerja jangka panjang Long-term employee benefits liabilities
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA lanjutan
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME continued
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» RUGI PER SAHAM LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko suku bunga atas nilai wajar dan arus kas lanjutan
» Fair value and cash flow interest rate risk continue
» Risiko mata uang Foreign exchange rate risk
» Risiko mata uang lanjutan Foreign exchange rate risk continued
» Risiko kredit lanjutan Credit risk continued
» Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT
» KOMITMEN DAN Krakatau Steel Biilingual US Dollar 31 Des 2014 Revised
» KONTINJENSI CONTINGENCIES Krakatau Steel Biilingual US Dollar 31 Des 2014 Revised
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Krakatau Steel Biilingual US Dollar 31 Des 2014 Revised
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» VENTURA BERSAMA lanjutan JOINT VENTURES continued INFORMASI SEGMEN SEGMENT INFORMATION
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