Aset tetap Fixed assets
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued j. Aset tetap lanjutan j. Fixed assets continued Aset tetap dinyatakan sebesar biaya perolehan dikurangi dengan akumulasi penyusutan dan penyisihan penurunan nilai. Tanah tidak disusutkan. Termasuk juga ke dalam biaya perolehan adalah biaya-biaya penggantian bagian dari aset tetap jika biaya itu terjadi, dan apabila terdapat kemungkinan yang besar bahwa Grup akan mendapat manfaat ekonomis di masa depan dari bagian aset tersebut serta biaya perolehannya dapat diukur secara andal. Demikian pula, pada saat inspeksi yang signifikan dilakukan, biaya inspeksi itu diakui ke dalam jumlah tercatat carrying amount aset tetap sebagai suatu penggantian jika memenuhi kriteria pengakuan. Semua biaya pemeliharaan dan perbaikan yang tidak memenuhi kriteria pengakuan diakui dalam laba rugi pada saat terjadinya. Fixed assets are stated at cost less accumulated depreciation and allowance for impairment. Land is not depreciated. The cost includes the cost of replacing part of the fixed assets when that cost is incurred, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. Likewise, when a major inspection is performed, its cost is recognized in the carrying amount of the fixed assets as a replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not meet the recognition criteria are recognized in profit or loss as incurred. Biaya legal awal yang terjadi untuk memperoleh hak atas tanah diakui sebagai bagian dari biaya akuisisi. Initial legal costs incurred to obtain legal rights of land are recognized as part of the acquisition costs. Penyusutan dihitung dengan menggunakan metode garis lurus selama estimasi masa manfaat aset tetap yang bersangkutan yaitu sebagai berikut: Depreciation is calculated using the straight-line method over the estimated useful lives of the assets as follows: TahunYear Bangunan, prasarana dan instalasi 4-20 Buildings, improvements and installations Mesin dan peralatan 2-10 Machinery and equipment Perabotan dan perlengkapan kantor 2-5 Office furniture, fixtures and equipment Alat transportasi 2-5 Transportation equipment Konstruksi baja 10 Steel constructions Aset dalam penyelesaian merupakan biaya- biaya yang berhubungan langsung dengan pembangunan dan akuisisi aset tetap, termasuk biaya pendanaan, jika ada. Biaya-biaya tersebut akan dipindahkan ke aset tetap yang bersangkutan pada saat pembangunannya telah selesai. Penyusutan mulai dibebankan pada saat aset tersebut siap digunakan. Construction in progress represents costs directly attributable to the construction and acquisition of fixed assets, including financial costs, if any. These costs are transferred to the relevant asset account when the construction is complete. Depreciation is charged from the date the assets are ready for use. are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For the Three month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 252. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
Parts
» Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Pendirian Perusahaan Establishment of the Company
» Penawaran umum saham Public offering of shares
» Dewan Komisaris, Direksi, Komite Audit dan karyawan lanjutan
» Entitas anak lanjutan Subsidiaries continued
» Penerbitan laporan keuangan konsolidasian Issuance of consolidated financial statements
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN SUMMARY OF
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Investasi pada ventura bersama Investment in joint ventures
» Business combination SUMMARY OF
» Business combination continued SUMMARY OF
» Instrumen keuangan Financial instruments Aset keuangan Financial assets
» Financial instruments continued i.
» Financial instruments continued ii. Liabilitas keuangan lanjutan
» Financial instruments continued iii. Saling hapus instrumen keuangan
» Persediaan Inventories SUMMARY OF
» Aset takberwujud Intangible assets Sewa Lease
» Properti investasi Investment property
» Investment property continued SUMMARY OF
» Impairment of non-financial assets
» Provisi Provision SUMMARY OF
» Revenues and expenses recognition i.
» Revenues and Imbalan kerja Employee benefits Program imbalan pasti Defined benefit plans
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan SUMMARY OF
» Segmen operasi Operating segments
» Operating segments continued SUMMARY OF
» Laba per saham Earnings per share
» Biaya emisi saham Shares issuance cost
» Penerapan standar akuntansi baru Adoption of new accounting standards
» Pertimbangan Judgements PERTIMBANGAN, ESTIMASI
» Judgements continued PERTIMBANGAN, ESTIMASI
» Estimasi dan asumsi Estimates and assumptions
» Estimates and assumptions continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» UANG MUKA ADVANCES Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» ASET KEUANGAN TIDAK LANCAR LAINNYA lanjutan
» OTHER NON-CURRENT FINANCIAL ASSETS continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Sumitomo Mitsui Indonesia “SMBC” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” continued
» PT Bank ANZ PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Mizuho Indonesia “Mizuho”
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset pajak tangguhan lanjutan Deferred tax assets continued
» Surat ketetapan dan tagihan pajak Tax assessment and collection letters
» LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» The Bank of Tokyo-Mitsubishi UFJ Ltd, cabang Jakarta
» The Bank of Tokyo-Mitsubishi UFJ Ltd, cabang Jakarta ANZ ANZ
» PT Bank BNI Syariah “BNI Syariah”
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» Program imbalan pensiun Pension benefits plan
» IMBALAN KERJA lanjutan Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Program pensiun iuran pasti lanjutan Defined contribution pension plan continued
» Additional paid-in capital EKUITAS YANG
» Dividen dan cadangan umum Dividend and general reserve
» Penghasilan komprehensif lain Other comprehensive income
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» LAIN-LAIN OTHERS Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Legal case PERJANJIAN PENTING,
» Legal case continued PERJANJIAN PENTING,
» Perjanjian kerja sama Cooperation agreement
» Cooperation agreement continued PERJANJIAN PENTING,
» Capital expenditure commitments PERJANJIAN PENTING,
» Fasilitas penjaminan bank Bank guarantee facilities
» RELATED PARTIES INFORMATION continued INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT
» PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued
» Interest rate risk MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
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