Kas dan Setara Kas
s. Instrumen Keuangan lanjutan
s. Financial Instruments continued
3 Saling hapus dari instrumen keuangan 3 Offsetting of financial instruments 4 Nilai wajar instrumen keuangan 4 Fair value of financial instruments Nilai wajar instrumen keuangan yang secara aktif diperdagangkan di pasar keuangan ditentukan dengan mengacu pada kuota harga pasar yang berlaku pada penutupan pasar pada akhir tahun pelaporan. Untuk instrumen keuangan yang tidak diperdagangkan di pasar aktif nilai wajar The fair value of financial instruments that are actively traded in organized financial markets is determined by reference to quoted market BLID prices at the close of business at the end of the reporting year. For financial instruments where there is no active market fair value is determined IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued Aset keuangan dan liabilitas keuangan saling hapus dan nilai netonya disajikan dalam laporan posisi keuangan konsolidasian jika, dan hanya jika, terdapat hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui dari aset keuangan dan liabilitas keuangan tersebut dan terdapat intensi untuk menyelesaikan dengan menggunakan dasar neto, atau untuk merealisasikan aset dan menyelesaikan liabilitasnya secara bersamaan. Financial assets and financial liabilities are offset and the net amount reported in the consolidated statement of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. Penyesuaian risiko kredit Credit risk adjustment 5 Biaya perolehan diamortisasi dari instrumen 5 Amortized cost of financial instruments keuangan diperdagangkan di pasar aktif, nilai wajar ditentukan dengan menggunakan teknik penilaian. Teknik penilaian tersebut meliputi penggunaan transaksi pasar terkini yang dilakukan secara wajar arms-length market transactions , referensi atas nilai wajar terkini dari instrumen lain yang secara substansial sama, analisis arus kas yang didiskonto, atau model penilaian lainnya. there is no active market, fair value is determined using valuation techniques. such techniques may include using recent arms length market transaction, reference to the current fair value of another instrument that is substantially the same, discounted cash flow analysis, or other valuation models. Grup menyesuaikan harga di pasar yang lebih dapat diobservasi untuk mencerminkan adanya perbedaan risiko kredit pihak yang bertransaksi antara instrumen yang diperdagangkan di pasar tersebut dengan instrumen yang dinilai untuk posisi aset keuangan. Dalam penentuan nilai wajar posisi liabilitas keuangan, risiko kredit Grup terkait dengan instrumen tersebut ikut diperhitungkan. The Group adjusts the price in the more observable market to reflect any differences in counterparty credit risk between instruments traded in that market and the ones being valued for financial asset positions. In determining the fair value of financial liability positions, the Groups own credit risks associated with the instrument are taken into account. Biaya perolehan yang diamortisasi diukur dengan menggunakan metode suku bunga efektif dikurangi penyisihan penurunan nilai dan pembayaran atau pengurangan pokok. Perhitungan ini mencakup seluruh premi atau diskon pada saat akuisisi dan mencakup biaya transaksi serta komisi yang merupakan bagian tak terpisahkan dari suku bunga efektif. Amortized cost is computed using the effective interest rate method less any allowance for impairment and principal repayment or reduction. The calculation takes into account any premium or discount on acquisition and includes transaction costs and fees that are an integral part of the effective interest rate. 38Parts
» annual report 2015.compressed
» Pusdiklat Ir. H. Djuanda Ir. H. Juanda Training Center
» Balai Pelatihan Operasi dan Pemasaran Training Center of Operations and Marketing
» Balai Pelatihan Teknik Perkeretaapian Railway Technical Training Centers
» Balai Pelatihan Teknik Traksi Traction Engineering Training Center
» SeminarWorkshop Eksternal External Seminar Workshop
» Top 10 Helpdesk Ticket Top 5 Layanan IT TOP 5 IT DISORDERS
» Direktur Utama Direktur Operasi Direktur Komersial President Director
» Director of Operations Director of Commerce
» Director of Human Resources, General and Information Technology Director of Facility Management
» Direktur Logistik dan Pengembangan Usaha Direktur Aset Tanah dan Bangunan
» Director of Logistics and Business Development Director of Assets Land and Buildings
» Direktur Keuangan annual report 2015.compressed
» Penugasan Audit Investigatif Investigative Audit Assignment
» Laporan Pelaksanaan Tugas Corporate Secretary Roles Performance Report of Corporate
» Corporate Oice and Board Administration General Afair
» Corporate Document Management Penugasan Audit Khusus Tahun 2015 Special Audit Assignment 2015
» Corporate Sosial Responsibility Penugasan Audit Khusus Tahun 2015 Special Audit Assignment 2015
» Corporate Public Relations Quality Assurance Good Corporate Governance
» Daftar Press Release di Website Tahun 2015 Press Release Websites list in 2015
» Daftar Informasi yang Dimuat di Media List of Information Published to the Media
» UMUM annual report 2015.compressed
» Pendirian dan Legalitas GENERAL
» Establishment and Legality GENERAL
» Purposes and Objectives GENERAL
» UMUM lanjutan annual report 2015.compressed
» Purposes and Objectives continued
» Wilayah Kerja GENERAL continued
» Operation Regions GENERAL continued
» Susunan Dewan Komisaris dan Direksi
» Board of Commissioners and Directors
» KETENTUAN PERKERETAAPIAN annual report 2015.compressed
» General Regulation and Subsidies
» KETENTUAN PERKERETAAPIAN lanjutan annual report 2015.compressed
» Ketentuan Umum dan Subsidi lanjutan
» General Regulation and Subsidies continued
» THE RAILWAYS REGULATIONS continued ENTITAS ANAK
» THE SUBSIDIARIES annual report 2015.compressed
» ENTITAS ANAK lanjutan annual report 2015.compressed
» THE SUBSIDIARIES continued annual report 2015.compressed
» Laporan Keuangan Konsolidasian THE SUBSIDIARIES continued
» Consolidated Financial Statements THE SUBSIDIARIES continued
» Kombinasi Bisnis THE SUBSIDIARIES continued
» Business Combinations THE SUBSIDIARIES continued
» Transaksi dan Saldo Dalam Mata Uang Asing Foreign Currency Transaction and Balances
» Transaksi Pihak-pihak Berelasi THE SUBSIDIARIES continued
» Transactions with Related Parties
» Transaksi Pihak-pihak Berelasi lanjutan
» Transactions with Related Parties continued
» Persediaan THE SUBSIDIARIES continued
» Inventories THE SUBSIDIARIES continued
» Biaya Dibayar Dimuka THE SUBSIDIARIES continued
» Prepaid Expenses THE SUBSIDIARIES continued
» Properti Investasi THE SUBSIDIARIES continued
» Investment Properties THE SUBSIDIARIES continued
» Investasi Pengendalian Bersama Entitas
» Investment in Jointly Controlled Entity
» Aset Tetap THE SUBSIDIARIES continued
» Fixed Assets THE SUBSIDIARIES continued
» Aset Tetap lanjutan THE SUBSIDIARIES continued
» Fixed Assets continued THE SUBSIDIARIES continued
» Hak Pengoperasian Aset Operating Rights of Assets
» Pendapatan Diterima Dimuka THE SUBSIDIARIES continued
» Unearned Revenues THE SUBSIDIARIES continued
» Pajak Penghasilan THE SUBSIDIARIES continued
» Income Tax THE SUBSIDIARIES continued
» Pajak Penghasilan lanjutan THE SUBSIDIARIES continued
» Income Tax continued THE SUBSIDIARIES continued
» Liabilitas Imbalan Kerja THE SUBSIDIARIES continued
» Employment Benefit Obligation THE SUBSIDIARIES continued
» Liabilitas Imbalan Kerja lanjutan
» Employment Benefit Obligation continued
» Pengakuan Pendapatan dan Beban
» Revenue and Expenses Recognition
» Instrumen Keuangan THE SUBSIDIARIES continued
» Financial Instruments THE SUBSIDIARIES continued
» Instrumen Keuangan lanjutan THE SUBSIDIARIES continued
» Financial Instruments continued THE SUBSIDIARIES continued
» Laba Per Saham THE SUBSIDIARIES continued
» Earning Per Share THE SUBSIDIARIES continued
» CASH AND CASH EQUIVALENTS continued
» DANA DIBATASI PENGGUNAANNYA annual report 2015.compressed
» RESTRICTED FUND annual report 2015.compressed
» INVESTASI JANGKA PENDEK annual report 2015.compressed
» INVESTASI JANGKA PENDEK lanjutan
» SHORT TERM - INVESTMENTS continued
» PIUTANG USAHA TRADE RECIEVABLES
» PIUTANG USAHA lanjutan TRADE RECIEVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES annual report 2015.compressed
» PERSEDIAAN lanjutan INVENTORIES continued
» PENDAPATAN YANG MASIH AKAN DITERIMA ACCRUED INCOME
» ACCRUED INCOME continued annual report 2015.compressed
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» Pajak Dibayar Dimuka PERPAJAKAN TAXATION
» Prepaid Tax PERPAJAKAN TAXATION
» Utang Pajak PERPAJAKAN TAXATION
» Taxes Payable PERPAJAKAN TAXATION
» Utang Pajak lanjutan PERPAJAKAN lanjutan TAXATION continued
» Taxes Payable continued PERPAJAKAN lanjutan TAXATION continued
» Rincian Beban Pendapatan Pajak
» Details of Expense Income Taxes
» Pajak Tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred Tax PERPAJAKAN lanjutan TAXATION continued
» Pajak Tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Deferred Tax continued PERPAJAKAN lanjutan TAXATION continued
» ASET LANCAR LAINNYA OTHER CURRENT ASSETS
» INVESTASI VENTURA BERSAMA INVESTMENT IN JOINT VENTURE
» INVESTASI VENTURA BERSAMA lanjutan INVESTMENT IN JOINT VENTURE continued
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» HAK PENGOPERASIAN ASET PRASARANA
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» BEBAN AKRUAL ACCRUED EXPENSES
» PENDAPATAN DITERIMA DIMUKA UNEARNED REVENUE
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» LIABILITAS LANCAR LAINNYA OTHER CURRENT LIABILITIES
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» LONG-TERM LOAN - NET-OFF SETELAH DIKURANGI BAGIAN
» OTHER LONG-TERM LIABILITIES annual report 2015.compressed
» OTHER LONG-TERM LIABILITIES continued
» GOVERNMENT EQUITY PARTICIPATION annual report 2015.compressed
» ADDITIONAL OF GOVERMENT CAPITAL
» PENGGUNAAN LABA BERSIH PERUSAHAAN DISTRIBUTION OF THE COMPANYS NET PROFIT
» SELISIH LIKUIDASI DIFFERENCE LIQUIDATION
» KEPENTINGAN NON PENGENDALI NON CONTROLLING INTEREST
» PENDAPATAN REVENUES annual report 2015.compressed
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» TRANSAKSI DENGAN PIHAK BERELASI TRANSACTIONS WITH RELATED PARTIES
» SUBSIDI PEMERINTAH GOVERNMENT SUBSIDIES
» SUBSIDI PEMERINTAH lanjutan GOVERNMENT SUBSIDIES continued
» LABA PER SAHAM EARNINGS PER SHARE
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» Risiko Pasar KEBIJAKAN MANAJEMEN RISIKO RISK MANAGEMENT POLICIES
» Market Risk KEBIJAKAN MANAJEMEN RISIKO RISK MANAGEMENT POLICIES
» Risiko Pasar lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Market Risk continued KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Risiko Kredit KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Credit Risk KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Risiko Likuiditas KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Liquidity Risk KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Risiko Likuiditas lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Liquidity Risk continued KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Nilai Wajar KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Fair Value KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Pengelolaan Modal KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Capital Management KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Pengelolaan Modal lanjutan KEBIJAKAN MANAJEMEN RISIKO lanjutan RISK MANAGEMENT POLICIES continued
» Perjanjian Penyerahan Jasa Angkutan Barang
» Freight Service Delivery Agreements
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Perjanjian Sewa PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Lease agreement PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Bangun-Kelola-Serah PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Built-Operate-Transfer PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» Land PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» KONTIJENSI CONTINGENCIES annual report 2015.compressed
» KONTIJENSI lanjutan CONTINGENCIES continued
» Permasalahan Kerjasama Operasi KONTIJENSI lanjutan CONTINGENCIES continued
» Joint Operation Problems KONTIJENSI lanjutan CONTINGENCIES continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PERSETUJUAN LAPORAN KEUANGAN APPROVAL OF FINANCIAL STATEMENTS
» 19-20 annual report 2015.compressed
» 20-21 annual report 2015.compressed
» 21-22 annual report 2015.compressed
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