Revenue and expense recognition
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued q. Imbalan kerja lanjutanq. Employee benefits continued
Penyelesaian program terjadi ketika Perusahaan melakukan transaksi yang menghapuskan semua kewajiban hukum atau konstruktif atas sebagian atau seluruh imbalan dalam program imbalan pasti. A settlement occurs when an entity enters into a transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan. Imbalan kerja jangka panjang Kelompok Usaha meliputi: Long-term employee benefits of the Group comprise of: Dana Pensiun Pension Plan Perusahaan menyelenggarakan program pensiun manfaat pasti dan iuran pasti untuk semua karyawan tetap yang memenuhi syarat. Entitas Anak menyelenggarakan program pensiun iuran pasti untuk semua karyawan tetap yang memenuhi syarat. The Company has defined benefit and defined contribution pension plan for all of its eligible permanent employees. The Subsidiaries have defined contribution pension plan for all of their eligible permanent employees. Untuk tujuan pelaporan keuangan, imbalan pensiun manfaat pasti dihitung dengan menggunakan asumsi aktuaria berdasarkan metode Projected Unit Credit seperti yang diharuskan oleh PSAK No. 24 Revisi 2004. Untuk tujuan pendanaannya, metode aktuaria yang digunakan adalah Projected Benefit Cost Method, attained age normal. For financial reporting purposes, the defined benefit pension plan is calculated using the actuarial assumptions based on the Projected Unit Credit method as required by PSAK No. 24 Revised 2004. For funding purposes, the actuarial method used is Projected Benefit Cost Method, attained age normal. Jika terdapat surplus pendanaan, aset diakui pada laporan keuangan konsolidasian apabila pemulihan surplus tersebut dapat dilakukan baik melalui pembayaran kembali atau pengurangan iuran masa datang. Where the funding status shows a surplus, an asset is recognized in the consolidated financial statements if that surplus can be recovered through refunds or reductions in future contributions. Untuk program pensiun iuran pasti, kontribusi yang terutang diakui sebagai beban pada usaha tahun berjalan. For the defined contribution pension plan, contributions payable are charged to current year operations. Imbalan kerja jangka panjang Long-term employee benefits Kelompok Usaha juga memberikan imbalan kerja jangka panjang selain pensiun yang meliputi cuti berimbalan jangka panjang, imbalan perawatan kesehatan pasca-kerja dan imbalan jangka panjang lain yang tidak didanai. Imbalan kerja jangka panjang tersebut dihitung dengan menggunakan metode Projected Unit Credit sesuai dengan PSAK No. 24 Revisi 2004. The Group also provide long-term employment benefits other than pension which include long- term compensation leave, post-retirement healthcare benefits and other long-term employee benefits which are unfunded. These long-term employee benefits are calculated using the Projected Unit Credit method in accordance with PSAK No. 24 Revised 2004. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, Unless Otherwise Stated 412. IKHTISAR KEBIJAKAN
Parts
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» The Subsidiaries and Associates Structure continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» Perubahan kebijakan IKHTISAR KEBIJAKAN
» Principles of consolidation IKHTISAR KEBIJAKAN
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Aset dan liabilitas keuangan Financial assets and liabilities
» Financial assets and liabilities continued
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets IKHTISAR KEBIJAKAN
» Fixed assets continued IKHTISAR KEBIJAKAN
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of IKHTISAR KEBIJAKAN
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Revenue and expense recognition
» Revenue and IKHTISAR KEBIJAKAN
» Provisi Provisions IKHTISAR KEBIJAKAN
» Provisions continued IKHTISAR KEBIJAKAN
» Imbalan kerja Employee benefits
» Employee benefits continued IKHTISAR KEBIJAKAN
» Income tax Pajak penghasilan tidak final
» Income tax continued IKHTISAR KEBIJAKAN
» Laba per saham dasar Basic earnings per share
» Informasi segmen Segment information
» Segment information continued IKHTISAR KEBIJAKAN
» Selisih perubahan IKHTISAR KEBIJAKAN
» Changes in IKHTISAR KEBIJAKAN
» Penerapan standar akuntansi revisi lain Adoption of other revised accounting
» IKHTISAR KEBIJAKAN KS 2011 LapKeu Audit
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KS 2011 LapKeu Audit
» SOURCE OF KS 2011 LapKeu Audit
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA KS 2011 LapKeu Audit
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES KS 2011 LapKeu Audit
» INVENTORIES KS 2011 LapKeu Audit
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Beban manfaat pajak Tax expense benefit
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» UANG MUKA PENJUALAN DAN LAINNYA lanjutan
» SALES AND OTHER ADVANCES continued PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» : 1, effective on December 31, 2011 PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTERESTS continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY OF
» PENCADANGAN SALDO KS 2011 LapKeu Audit
» PENDAPATAN NETO NET REVENUES
» Total BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA PER SAHAM EARNINGS PER SHARE INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko mata uang Foreign exchange rate risk
» Foreign exchange rate risk continued
» Credit risk continued KEBIJAKAN DAN
» Risiko likuiditas Liquidity risk
» Liquidity risk continued KEBIJAKAN DAN
» Price risk continued KEBIJAKAN DAN
» KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT
» KOMITMEN DAN KS 2011 LapKeu Audit
» KONTINJENSI CONTINGENCIES KS 2011 LapKeu Audit
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND KS 2011 LapKeu Audit
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
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