Aset tetap dan penyusutan lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedm. Aset eksplorasi dan evaluasi lanjutan
m. Exploration
and evaluation assets continued Pengeluaran eksplorasi dan evaluasi yang dikapitalisasi dihapusbukukan ketika kondisi tersebut di atas tidak lagi terpenuhi. Capitalised exploration and evaluation expenditure is written off where the above conditions are no longer satisfied. Aset eksplorasi dan evaluasi teridentifikasi yang diperoleh dalam suatu kombinasi bisnis pada awalnya diakui sebagai aset pada nilai wajar pada saat akusisi dan selanjutnya diukur pada biaya perolehan dikurangi beban penurunan nilai. Pengeluaran eksplorasi dan evaluasi yang terjadi setelah perolehan aset eksplorasi dalam suatu kombinasi bisnis dicatat dengan mengacu pada kebijakan akuntansi di atas. Identifiable exploration and evaluation assets acquired in a business combination are recognised initially as assets at fair value on acquisition and subsequently at cost less impairment charges. Exploration and evaluation expenditure incurred subsequent to the acquisition of an exploration asset in a business combination is accounted for in accordance with the policy outlined above. Oleh karena aset eksplorasi dan evaluasi tidak tersedia untuk digunakan, maka aset tersebut tidak disusutkan. As the exploration and evaluation assets are not available for use, they are not depreciated. Aset eksplorasi dan evaluasi diuji penurunan nilainya ketika fakta dan kondisi mengindikasikan adanya penurunan nilai. Aset eksplorasi dan evaluasi juga diuji penurunan nilainya ketika terjadi penemuan cadangan komersial, sebelum aset tersebut ditransfer ke “properti pertambangan -pertambangan yang sedang dikembangkan ”. Exploration and evaluation assets are assessed for impairment if facts and circumstances indicate that impairment may exist. Exploration and evaluation assets are also tested for impairment once commercial reserves are found, before the assets are transferred to “mining properties - mines under development”.n. Properti pertambangan
n. Mining properties
Biaya pengembangan yang dikeluarkan oleh atau atas nama Grup diakumulasikan secara terpisah untuk setiap area of interest pada saat cadangan terpulihkan yang secara ekonomis dapat diidentifikasi. Biaya tersebut termasuk biaya yang dapat diatribusikan secara langsung pada konstruksi tambang dan infrastruktur terkait, tidak termasuk biaya aset berwujud dan hak atas tanah seperti hak guna bangunan, hak guna usaha, hak pakai yang dicatat sebagai aset tetap. Development expenditure incurred by or on behalf of the Group is accumulated separately for each area of interest in which economically recoverable resources have been identified. Such expenditure comprises costs directly attributable to the construction of a mine and the related infrastructure and excludes physical assets and land rights i.e. right to build, right to cultivate and right to use, which are recorded as fixed assets. Ketika keputusan pengembangan telah diambil, jumlah tercatat aset eksplorasi dan evaluasi pada area of interest tertentu dipindahkan sebagai “pertambangan yang sedang dikembangkan ” pada akun properti pertambangan dan digabung dengan pengeluaran biaya pengembangan selanjutnya. Once a development decision has been taken, the carrying amount of the exploration and evaluation assets in respect of the area of interest is transferred to “mines under development” within mining properties and aggregated with the subsequent development expenditure. “Pertambangan yang sedang dikembangkan” direklasifikasi ke “pertambangan yang berproduksi” pada akun properti pertambangan pada akhir tahap komisioning, ketika tambang tersebut dapat beroperasi sesuai dengan maksud manajemen. “Mines under development” are reclassified as “mines in production” within mining properties at the end of the commissioning phase, when the mine is capable of operating in the manner intended by management.Parts
» FS AE 30 September 2014 website1
» Establishment of the Company and other information
» Establishment of the Company and other
» Struktur grup GENERAL continued
» Group structure GENERAL continued
» Struktur grup lanjutan GENERAL continued
» Group structure continued GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Perjanjian Kerjasama GENERAL continued
» Cooperation Agreement GENERAL continued
» UMUM lanjutan FS AE 30 September 2014 website1
» Perjanjian Kerjasama lanjutan GENERAL continued
» Cooperation Agreement continued GENERAL continued
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan GENERAL continued
» Mining Business Permits GENERAL continued
» Dasar penyusunan laporan keuangan Standar dan interpretasi standar akuntansi
» Standar dan interpretasi standar akuntansi
» Standar dan interpretasi standar akuntansi Prinsip-prinsip konsolidasi Principles of consolidation
» Entitas anak SUMMARY OF SIGNIFICANT ACCOUNTING
» Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING
» 1. Konsolidasi 1. Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Entitas anak lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Subsidiaries continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Konsolidasi lanjutan 1. Consolidation continued
» 2. Akuisisi 2. Acquisition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Akuisisi lanjutan 2. Acquisition continued
» Prinsip-prinsip konsolidasi lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Principles of consolidation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Penghentian pengakuan 2. Derecognition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset keuangan lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Financial assets continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 3. Saling hapus IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 4. Penurunan nilai aset keuangan yang dicatat berdasarkan biaya perolehan
» 4. Impairment of financial assets carried at amortised cost
» 4. Impairment of financial assets carried at amortised cost continued
» Instrumen keuangan derivatif dan aktivitas
» Derivative IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai dari aset non-keuangan
» Impairment of non-financial assets
» Aset eksplorasi dan evaluasi
» Exploration and evaluation assets
» Aset eksplorasi dan evaluasi lanjutan
» Exploration IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Mining properties IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan tanah IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan tanah lanjutan
» Stripping costs continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Utang usaha IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Trade payables IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisions continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowing costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan lanjutan
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividend distribution IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Kombinasi bisnis entitas sepengendali
» Business combination of entities under
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» Pengakuan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Revenue IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penjualan batubara IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sales of coal IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pendapatan sewa Rental income
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING PENYAJIAN RESTATEMENT
» PENYAJIAN FS AE 30 September 2014 website1
» RESTATEMENT FS AE 30 September 2014 website1
» PENYAJIAN KEMBALI ATAS AKUN-AKUN
» ESTIMASI DAN PENILAIAN AKUNTANSI YANG
» CRITICAL FS AE 30 September 2014 website1
» KOMBINASI BISNIS FS AE 30 September 2014 website1
» BUSINESS COMBINATIONS FS AE 30 September 2014 website1
» KOMBINASI BISNIS lanjutan FS AE 30 September 2014 website1
» BUSINESS COMBINATIONS continued FS AE 30 September 2014 website1
» CASH AND CASH EQUIVALENTS continued
» KAS DI BANK DAN DEPOSITO BERJANGKA
» PIUTANG USAHA FS AE 30 September 2014 website1
» TRADE RECEIVABLES FS AE 30 September 2014 website1
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS FS AE 30 September 2014 website1
» PERSEDIAAN FS AE 30 September 2014 website1
» INVENTORIES FS AE 30 September 2014 website1
» EXPLORATION AND EVALUATION ASSETS ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FS AE 30 September 2014 website1
» FIXED ASSETS continued FS AE 30 September 2014 website1
» INVESTASI PADA ENTITAS ASOSIASI
» INVESTMENTS IN ASSOCIATES FS AE 30 September 2014 website1
» INVESTASI PADA ENTITAS ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATES continued
» PROPERTI PERTAMBANGAN FS AE 30 September 2014 website1
» MINING PROPERTIES FS AE 30 September 2014 website1
» GOODWILL FS AE 30 September 2014 website1
» GOODWILL lanjutan FS AE 30 September 2014 website1
» GOODWILL continued FS AE 30 September 2014 website1
» UTANG USAHA FS AE 30 September 2014 website1
» TRADE PAYABLES FS AE 30 September 2014 website1
» UTANG ROYALTI FS AE 30 September 2014 website1
» ROYALTIES PAYABLE FS AE 30 September 2014 website1
» BEBAN AKRUAL FS AE 30 September 2014 website1
» ACCRUED EXPENSES FS AE 30 September 2014 website1
» UTANG SEWA PEMBIAYAAN FS AE 30 September 2014 website1
» FINANCE LEASE PAYABLES FS AE 30 September 2014 website1
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» Pinjaman Sindikasi LONG-TERM BANK LOANS continued
» Syndicated Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi lanjutan LONG-TERM BANK LOANS continued
» Syndicated Loan continued LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank LONG-TERM BANK LOANS continued
» Syndicated Bank Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank lanjutan
» Syndicated Bank Loan continued
» Perjanjian Fasilitas AS1.000.000 LONG-TERM BANK LOANS continued
» US1,000,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS1.000.000 lanjutan
» US1,000,000 LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS750.000 LONG-TERM BANK LOANS continued
» US750,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS380.000 LONG-TERM BANK LOANS continued
» US380,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS160.000 LONG-TERM BANK LOANS continued
» US160,000 Facilities Agreement LONG-TERM BANK LOANS continued
» UTANG BANK JANGKA PANJANG lanjutan
» Perjanjian Fasilitas AS160.000 lanjutan
» US160,000 LONG-TERM BANK LOANS continued
» PT Bank OCBC NISP Tbk lanjutan
» PT Bank OCBC NISP Tbk continued
» Perjanjian Fasilitas AS40.000 LONG-TERM BANK LOANS continued
» US40,000 Facility Agreement LONG-TERM BANK LOANS continued
» SENIOR NOTES FS AE 30 September 2014 website1
» SENIOR NOTES lanjutan FS AE 30 September 2014 website1
» SENIOR NOTES continued FS AE 30 September 2014 website1
» LIABILITAS IMBALAN KERJA FS AE 30 September 2014 website1
» RETIREMENT BENEFITS OBLIGATION FS AE 30 September 2014 website1
» LIABILITAS IMBALAN KERJA lanjutan
» RETIREMENT FS AE 30 September 2014 website1
» PROVISI FS AE 30 September 2014 website1
» PROVISION FOR MINE RECLAMATION AND
» MODAL SAHAM FS AE 30 September 2014 website1
» SHARE CAPITAL FS AE 30 September 2014 website1
» MODAL SAHAM lanjutan FS AE 30 September 2014 website1
» SHARE CAPITAL continued FS AE 30 September 2014 website1
» TAMBAHAN MODAL DISETOR, NETO
» ADDITIONAL PAID-IN-CAPITAL, NET FS AE 30 September 2014 website1
» LABA DITAHAN FS AE 30 September 2014 website1
» RETAINED EARNINGS FS AE 30 September 2014 website1
» DIVIDEN FS AE 30 September 2014 website1
» DIVIDENDS FS AE 30 September 2014 website1
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN USAHA FS AE 30 September 2014 website1
» REVENUE FS AE 30 September 2014 website1
» BEBAN POKOK PENDAPATAN FS AE 30 September 2014 website1
» COST OF REVENUE FS AE 30 September 2014 website1
» BEBAN POKOK PENDAPATAN lanjutan
» BEBAN USAHA FS AE 30 September 2014 website1
» OPERATING EXPENSES FS AE 30 September 2014 website1
» Pajak yang bisa dipulihkan kembali Recoverable taxes
» Pajak yang bisa dipulihkan kembali Recoverable taxes continued
» Pajak yang bisa dipulihkan kembali
» Recoverable taxes continued TAXATION continued
» Utang pajak TAXATION continued
» Taxes payable TAXATION continued
» Beban pajak penghasilan TAXATION continued
» Income tax expense TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Asetliabilitas pajak tangguhan TAXATION continued
» Deferred tax assetsliabilities TAXATION continued
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Surat ketetapan pajak TAXATION continued
» Tax assessment letters TAXATION continued
» PERPAJAKAN lanjutan FS AE 30 September 2014 website1
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» Nature of relationships Pihak berelasi
» Transaction details TRANSAKSI DAN SALDO DENGAN PIHAK
» Transaction details continued TRANSAKSI DAN SALDO DENGAN PIHAK
» LABA BERSIH PER SAHAM EARNINGS PER SHARE
» ASET DAN LIABILITAS MONETER NETO DALAM
» TRANSAKSI NON-KAS FS AE 30 September 2014 website1
» NON-CASH TRANSACTIONS FS AE 30 September 2014 website1
» SEGMEN OPERASI FS AE 30 September 2014 website1
» OPERATING SEGMENTS FS AE 30 September 2014 website1
» SEGMEN OPERASI lanjutan FS AE 30 September 2014 website1
» OPERATING SEGMENTS continued FS AE 30 September 2014 website1
» Perjanjian penambangan, pengangkutan, SIGNIFICANT AGREEMENTS, COMMITMENTS
» OPERATING SEGMENTS continued PERJANJIAN PERJANJIAN SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement SIGNIFICANT AGREEMENTS, COMMITMENTS
» Royalty claim SIGNIFICANT AGREEMENTS, COMMITMENTS
» Royalty claim continued SIGNIFICANT AGREEMENTS, COMMITMENTS
» Fasilitas bank SIGNIFICANT AGREEMENTS, COMMITMENTS
» Banking facility SIGNIFICANT AGREEMENTS, COMMITMENTS
» Komitmen penjualan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Sales commitments SIGNIFICANT AGREEMENTS, COMMITMENTS
» Forestry fee SIGNIFICANT AGREEMENTS, COMMITMENTS
» Tuntutan hukum SIGNIFICANT AGREEMENTS, COMMITMENTS
» Legal proceedings SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian Fasilitas Bahan Bakar
» Fuel Facilities Agreement continued
» Peraturan Menteri No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Undang-undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Mining Law No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Mining Law No. 42009 continued
» Peraturan Menteri No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 172010 Ministerial Regulation No. 172010
» Peraturan Menteri No. 172010 lanjutan Ministerial
» Peraturan Menteri N 252013 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 272013 Ministerial Regulation No. 272013
» Peraturan Menteri No. 272013 lanjutan Ministerial
» Perjanjian sehubungan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Contract in relation to the overburden crushing and conveying system
» Perjanjian Jual Beli Listrik Jangka Panjang
» Long-term Power Purchase Agreement for
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Long-term Power Purchase Agreement for the
» Perjanjian Guaranteed Bridge Facility AS270.000
» US270,000 Guaranteed Bridge Facility Agreement
» PERJANJIAN FS AE 30 September 2014 website1
» Overlapping land plots of PT Bhakti Energi
» Perjanjian SIGNIFICANT AGREEMENTS, COMMITMENTS
» Convertible loan shares subscription
» Proses arbitrase MSW-PTPLI PLPL
» JAMINAN REKLAMASI RECLAMATION GUARANTEE
» JAMINAN REKLAMASI lanjutan FS AE 30 September 2014 website1
» RECLAMATION GUARANTEE continued FS AE 30 September 2014 website1
» ASET DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND LIABILITIES MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» Risiko pasar lanjutan Market risk continued
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