Cash, cash equivalents, and deposit
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
- Lanjutan - Continuedk. Penurunan nilai aset non-keuangan - Lanjutan
k. Impairment of non-financial assets
- Continued b b c c d d e e f f g g h h i. i. ii. ii. untuk investasi pada entitas anak, yang disajikan dalam laporan keuangan tersendiri berdasarkan metode biaya sesuai dengan PSAK 4, investor mengakui dividen dari investasi tersebut, dimana terdapat bukti bahwa : Jumlah tercatat investasi dalam laporan tersendiri melebihi jumlah tercatat aset neto investee, termasuk goodwil yang terkait; atau Dividen melebihi total laba rugi komprehensif entitas anak, pada periode dividen diumumkan. perubahan signifikan dalam hal teknologi, pasar, ekonomi atau lingkup hukum tempat Perseroan dan Entitas Anak beroperasi atau di pasar tempat aset dikaryakan, yang berdampak merugikan terhadap Perseroan dan Entitas Anak, telah terjadi selama periode tersebut, atau akan terjadi dalam waktu dekat. suku bunga pasar atau tingkat imbalan pasar dari investasi telah meningkat selama periode tersebut, dan kenaikan tersebut mungkin akan mempengaruhi tingkat diskonto yang digunakan dalam menghitung nilai pakai aset dan menurunkan jumlah terpulihkan aset secara material. jumlah tercatat aset neto entitas melebihi kapitalisasi pasarnya. Informasi dari sumber internal telah terjadi atau akan terjadi dalam waktu dekat perubahan signifikan yang berdampak merugikan sehubungan dengan seberapa jauh, atau cara, aset digunakan atau diekspektasikan akan digunakan. Perubahan ini termasuk dalam hal aset yang menjadi tidak digunakan, rencana untuk menghentikan atau restrukturisasi operasi yang didalamnya aset digunakan, rencana untuk melepas aset sebelum tanggal yang diekspektasikan sebelumnya, dan penilaian ulang umur manfaat aset dari tidak terbatas menjadi terbatas. Information from internal sources there is evidence of obsolescence or physical damage to assets. has occurred or will occur in the near future significant changes adversely in relation to how much, or how, assets used or will be used diekspektasikan. These changes include the asset in terms of being not used, plans to discontinue or restructure the operation in which an asset is used, a plan to remove the assets expected before the date of the previous, and the reassessment of the useful lives of assets are not restricted to be finite. terdapat bukti mengenai keusangan atau kerusakan fisik aset. terdapat bukti dari pelaporan internal yang mengindikasikan bahwa kinerja ekonomi aset lebih buruk, atau akan lebih buruk, dari yang diekspektasikan. significant changes in terms of technology, market, economic or legal sphere where the Company and its Subsidiaries operate or in markets where assets employed, which adversely affect the Company and its Subsidiaries, has occurred during the period, or will occur in the near future. market interest rate or rate of return of the investment market has increased during this period, and this increase may affect the discount rate used in calculating the value in use of assets and reduce asset recoverable amount materially. net carrying amount of assets exceeds its market capitalization entities. there is evidence from internal reporting that indicates that the economic performance of the asset worse, or gets worse, than is expected from. for investments in subsidiaries, which are presented in the separate financial statements based on the cost method in accordance with SFAS 4, investors recognize dividends from these investments, where there is evidence that: The carrying amount of investment in a separate report exceeds the carrying amount of the net assets of the investee, including related goodwill, or Dividend exceeds the total net income loss Comprehensive subsidiaries, dividends declared in the period. CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011 F or the Years Ended December 31, 2012 And 2011 Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain Expressed In Thousand Rupiah, Unless otherwise Stated DAN ENTITAS ANAK AND ITS SUBSIDIARY2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Parts
» INFORMASI UMUM Annual Report 2012 PKPK
» GENERAL INF ORMATION Annual Report 2012 PKPK
» Dasar penyusunan laporan keuangan konsolidasian
» Basis of preparation of the consolidated financial
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Consolidation principles SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kombinasi bisnis SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Business combinations SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kas, setara kas dan deposito
» Cash, cash equivalents, and deposit
» Piutang usaha dan piutang lainnya
» Trade receivables and other receivables
» Persediaan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Inventory SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Bill gross employer SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Aset tetap SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» F ixed assets SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Aset tetap untuk dijual - Lanjutan
» Sewa SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Leases SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan nilai aset non-keuangan - Lanjutan
» Biaya eksplorasi dan pengembangan tangguhan
» Deferred exploration and development expenditures
» Provisi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Provisions SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kewajiban Pengelolaan Lingkungan Hidup PLH
» Provision for Environmental Reclamation Costs ERC
» Pinjaman SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Borrowing Instrumen keuangan F inancial instruments
» Instrumen keuangan - Lanjutan F inancial instruments
» Instrumen keuangan - Lanjutan
» F inancial instruments SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Transaksi dan saldo dalam mata uang asing
» Transaction and balance in foreign currency
» Transaksi dengan pihak berelasi
» Transaction with related party
» Transaksi dengan pihak berelasi - Lanjutan
» Pendapatan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Revenues SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Perpajakan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Taxation SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Imbalan kerja SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Post-employment benefit SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Post-employment benefit - Continued
» Pelaporan Segmen SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Information of segment SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Laba per saham SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Earning per Share SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Dividen SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Dividend SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Penggunaan estimasi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Use of estimates SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Standar akuntansi baru SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» New accounting standards SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Standar akuntansi baru - Lanjutan
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» RESTATEMENT OF F INANCIAL STATEMENTS
» KAS DAN SETARA KAS - Lanjutan
» PIUTANG USAHA Annual Report 2012 PKPK
» TRADE RECEIVABLES Annual Report 2012 PKPK
» PIUTANG RETENSI Annual Report 2012 PKPK
» RETENTION RECEIVABLES Annual Report 2012 PKPK
» PIUTANG LAIN-LAIN Annual Report 2012 PKPK
» OTHER RECEIVABLES Annual Report 2012 PKPK
» PIUTANG LAIN-LAIN - Lanjutan
» PERSEDIAAN Annual Report 2012 PKPK
» INVENTORIES Annual Report 2012 PKPK
» TAGIHAN BRUTO KEPADA PEMBERI KERJA
» GROSS AMOUNT DUE F ROM CUSTOMERS
» BIAYA DIBAYAR DI MUKA DAN UANG MUKA
» PREPAID EXPENSES AND ADVANCES
» JAMINAN PENGADILAN PAJAK Annual Report 2012 PKPK
» JAMINAN PENGADILAN PAJAK - Lanjutan
» COURT OF TAX DEPOSIT - Continued
» JAMINAN PELAKSANAAN PEKERJAAN Annual Report 2012 PKPK
» WARRANTIES OF WORK Annual Report 2012 PKPK
» ASET TETAP Annual Report 2012 PKPK
» F IXED ASSETS Annual Report 2012 PKPK
» BIAYA EKSPLORASI TANGGUHAN Annual Report 2012 PKPK
» BIAYA EKSPLORASI TANGGUHAN - Lanjutan
» DEF ERRED EXPLORATION COSTS - Continued
» UTANG USAHA Annual Report 2012 PKPK
» TRADE PAYABLES Annual Report 2012 PKPK
» BIAYA YANG MASIH HARUS DIBAYAR
» ACCRUED EXPENSES Annual Report 2012 PKPK
» UTANG BANK Annual Report 2012 PKPK
» BANK LOANS Annual Report 2012 PKPK
» UTANG SEWA PEMBIAYAAN Annual Report 2012 PKPK
» LEASE PAYABLE Annual Report 2012 PKPK
» UTANG SEWA PEMBIAYAAN - Lanjutan
» UTANG LAIN-LAIN Annual Report 2012 PKPK
» OTHER PAYABLES Annual Report 2012 PKPK
» Pajak penghasilan Income tax
» OTHER PAYABLES - Continued PERPAJAKAN PERPAJAKAN - Lanjutan PERPAJAKAN - Lanjutan
» TAXATION - Continued Annual Report 2012 PKPK
» PERPAJAKAN - Lanjutan Annual Report 2012 PKPK
» Surat Ketetapan Pajak TAXATION - Continued
» LIABILITAS IMBALAN PURNA KARYA
» POST EMPLOYMENT BENEF IT LIABILITY
» LIABILITAS IMBALAN PURNA KARYA - Lanjutan
» POST EMPLOYMENT BENEF IT LIABILITY - Continued
» MODAL SAHAM Annual Report 2012 PKPK
» SHARE CAPITAL Annual Report 2012 PKPK
» TAMBAHAN MODAL DISETOR Annual Report 2012 PKPK
» ADDITIONAL PAID-IN CAPITAL Annual Report 2012 PKPK
» MODAL SAHAM DIPEROLEH KEMBALI
» TREASURY STOCKS Annual Report 2012 PKPK
» RETAINED EARNINGS ARE PERMITTED USES
» KEPENTINGAN NON-PENGENDALI Annual Report 2012 PKPK
» NON-CONTROLLING INTEREST Annual Report 2012 PKPK
» PENDAPATAN USAHA Annual Report 2012 PKPK
» OPERATING REVENUES Annual Report 2012 PKPK
» BEBAN POKOK PENDAPATAN USAHA
» Beban pokok penjualan batubara
» BEBAN POKOK PENDAPATAN USAHA - Lanjutan
» COST OF OPERATING REVENUE - Continued
» Beban pokok pendapatan sewa alat berat
» Cost of heavy equipment rental revenue
» BEBAN USAHA Annual Report 2012 PKPK
» OPERATING EXPENSES Annual Report 2012 PKPK
» PENDAPATAN DAN BEBAN DI LUAR USAHA
» NON-OPERATING INCOME CHARGES Annual Report 2012 PKPK
» EARNING PER SHARE Annual Report 2012 PKPK
» TRANSAKSI AKTIVITAS INVESTASI DAN PENDANAAN YANG TIDAK MEMPENGARUHI
» INFORMASI SEGMEN Annual Report 2012 PKPK
» SEGMENT INF ORMATION Annual Report 2012 PKPK
» SEGMENT INF ORMATION - Continued
» RELATED PARTY TRANSACTIONS Annual Report 2012 PKPK
» RELATED PARTY TRANSACTIONS - Continued
» KOMITMEN Annual Report 2012 PKPK
» COMMITMENT Annual Report 2012 PKPK
» KOMITMEN - Lanjutan Annual Report 2012 PKPK
» COMMITMENT - Continued Annual Report 2012 PKPK
» Manajemen Risiko Modal RISK MANAGEMENT
» Risk Management Capital RISK MANAGEMENT
» Manajemen Risiko Keuangan RISK MANAGEMENT
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