Pendirian dan informasi umum
2. IKHTISAR
KEBIJAKAN AKUNTANSI YANG PENTING2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIESa. Dasar
penyusunan laporan keuangan konsolidasiana. Statement of preparation
Laporan keuangan konsolidasian Grup telah disusun dan disajikan sesuai Standar Akuntansi Keuangan di Indonesia yang meliputi Pernyataan Standar Akuntansi Keuangan “PSAK” di Indonesia. The Groups consolidated financial statements have been prepared and presented in accordance with Indonesian Financial Accounting Standard, which comprised the Statement of Financial Accounting Standards “SFAS”. Laporan keuangan konsolidasian disusun berdasarkan konsep harga perolehan, yang dimodifikasi untuk aset keuangan tersedia untuk dijual, serta menggunakan dasar akrual kecuali untuk laporan arus kas konsolidasian. The consolidated financial statements have been prepared under the historical cost convention, as modified by the available-for- sale financial assets, and using the accrual basis except for the consolidated statement of cash flow. Seluruh angka dalam laporan keuangan konsolidasian ini, dibulatkan dan disajikan dalam jutaan Rupiah “Rp”, kecuali dinyatakan lain. Figures in the consolidated financial statements are rounded to and stated in millions of Rupiah “Rp”, unless otherwise specified. Penyusunan laporan keuangan sesuai dengan Standar Akuntansi Keuangan di Indonesia mengharuskan penggunaan estimasi dan asumsi. Hal tersebut juga mengharuskan manajemen untuk membuat pertimbangan dalam proses penerapan kebijakan akuntansi Grup. Area yang kompleks atau memerlukan tingkat pertimbangan yang lebih tinggi atau area di mana asumsi dan estimasi dapat berdampak signifikan terhadap laporan keuangan konsolidasian diungkapkan di Catatan 4. The preparation of financial statements in conformity with Indonesian Financial Accounting Standards requires the use of certain critical accounting estimates and asumptions. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 4. Penerapan dari ISAK 27, “Pengalihan Aset dari Pelanggan”, ISAK 28, “Pengakhiran Liabilitas Keuangan dengan Instrumen Ekuitas” dan ISAK 29, “Biaya Pengupasan Lapisan Tanah Tahap Produksi pada Pertambangan Terbuka” yang berlaku efektif sejak 1 Januari 2014 tidak menghasilkan perubahan kebijakan akuntansi Perusahaan dan tidak memiliki dampak terhadap jumlah yang dilaporkan untuk periode berjalan atau tahun sebelumnya. The implementation of IFAS 27, “Transfer of Assets from Customers”, IFAS 28, “Extinguishing Financial Liabilities with Equity Instruments” and IFAS 29, “Stripping Costs in the Production Phase of a Surface Mine” with an effective date of 1 January 2014 did not result in changes to the Company’s accounting policies and had no effect on the amounts reported for current period or prior financial years.Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» INFORMASI UMUM Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Pendirian dan informasi umum
» Establishment and general information
» INFORMASI UMUM lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Pendirian dan informasi umum lanjutan
» Establishment GENERAL INFORMATION continued
» Penawaran umum obligasi dan sukuk
» Public offering of bond and sukuk
» Struktur entitas anak GENERAL INFORMATION continued
» Structure of subsidiaries GENERAL INFORMATION continued
» Statement of preparation SUMMARY
» Statement of preparation continued
» Foreign currency translation Aset keuangan Financial asset
» Klasifikasi, pengakuan dan pengukuran
» Aset keuangan lanjutan SUMMARY
» Financial asset continued SUMMARY
» Piutang usaha dan piutang lain-lain
» Penurunan nilai aset keuangan
» Impairment of financial assets
» Penurunan nilai aset keuangan lanjutan
» Impairment of financial assets continued
» Tagihan bruto kepada pemberi kerja
» Gross amount due from customers
» Properti investasi lanjutan SUMMARY
» Investment property continued SUMMARY
» Property, plant and equipment
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Borrowings continued Imbalan kerja Employee benefits
» Imbalan kerja lanjutan SUMMARY
» Employee benefits continued SUMMARY
» IKHTISAR Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Pengakuan pendapatan lanjutan SUMMARY
» Revenue recognition continued SUMMARY
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» Risiko pasar lanjutan FINANCIAL RISK MANAGEMENT continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued
» Risiko kredit FINANCIAL RISK MANAGEMENT continued
» Credit risk FINANCIAL RISK MANAGEMENT continued
» Risiko kredit lanjutan FINANCIAL RISK MANAGEMENT continued
» Credit risk continued FINANCIAL RISK MANAGEMENT continued
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued
» Liquidity risk FINANCIAL RISK MANAGEMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko likuiditas lanjutan FINANCIAL RISK MANAGEMENT continued
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued
» Estimasi fair value FINANCIAL RISK MANAGEMENT continued
» Fair value estimation FINANCIAL RISK MANAGEMENT continued
» Manajemen Modal FINANCIAL RISK MANAGEMENT continued
» Capital Management FINANCIAL RISK MANAGEMENT continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Estimasi penurunan nilai piutang
» The estimated impairment of receivable
» Menentukan pajak penghasilan CRITICAL
» Determining income taxes CRITICAL
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» BUSINESS COMBINATION continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENT continued
» PIUTANG USAHA Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» TRADE RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PIUTANG Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» SUBSIDY Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PIUTANG LAIN-LAIN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» OTHER RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PERSEDIAAN INVENTORIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BEBAN DI BAYAR DIMUKA ADVANCE AND PREPAYMENTS
» UANG MUKA DAN BEBAN DI BAYAR DIMUKA
» ADVANCE AND PREPAYMENTS continued
» INVESTASI PADA Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» INVESTMENTS IN ASSOCIATES AND JOINTLY CONTROLLED ENTITIES
» INVESTMENTS IN ASSOCIATES AND JOINTLY CONTROLLED ENTITIES continued
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» ASET TETAP lanjutan PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» ASET TIDAK LANCAR LAINNYA lanjutan OTHER NON-CURRENT ASSETS continued
» PINJAMAN JANGKA PENDEK SHORT TERM LOAN
» PINJAMAN JANGKA PENDEK lanjutan SHORT - TERM LOANS continued
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» SUKUK SUKUK Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» SUKUK lanjutan SUKUK continued
» PINJAMAN JANGKA PANJANG LONG TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG TERM LOANS continued
» Program imbalan pasca kerja dan imbalan
» Post-employment benefit plans Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Program imbalan pasca kerja lanjutan
» Program imbalan kerja jangka panjang lainnya
» Provisi imbalan karyawan Provision for employee benefits
» PROVISI IMBALAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Provisi imbalan karyawan lanjutan
» Provision for employee benefits continued
» Asumsi-asumsi aktuarial PROVISI IMBALAN KARYAWAN lanjutan PROVISION
» Actuarial assumptions PROVISI IMBALAN KARYAWAN lanjutan PROVISION
» LIABILITAS KEUANGAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTIONS OF INCOME
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST PENJUALAN SALES
» PENJUALAN lanjutan SALES continued BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» Beban penjualan Selling expenses Beban umum dan administrasi General and administrative expenses
» PENDAPATAN DAN BEBAN LAINNYA OTHER INCOME AND EXPENSES BIAYA KEUANGAN FINANCE COSTS
» Pajak dibayar di muka Prepaid taxes
» PERPAJAKAN lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Taxes payable 2014 TAXATION continued b. Utang pajak
» Income tax expense 2014 TAXATION continued c. Beban pajak penghasilan
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Sifat hubungan Nature of relationship
» Sifat hubungan lanjutan Nature of relationship continued
» Total Total Total Rincian transaksi lanjutan Transaction details continued
» Rincian transaksi lanjutan Transaction details continued
» Total INFORMASI PIHAK BERELASI lanjutan RELATED PARTIES INFORMATION continued
» Kompensasi manajemen kunci Key management compensation
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
» Perikatan lanjutan SIGNIFICANT AGREEMENTS
» Commitments continued SIGNIFICANT AGREEMENTS
» Proyek Pembangunan Pabrik Kaltim-5 Project Constructions Kaltim-5 plant
» PERJANJIAN PENTING PERJANJIAN PENTING PERJANJIAN PENTING PERJANJIAN PENTING
» PERJANJIAN PENTING Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
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