Cash and cash equivalents
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued i. Instrumen keuangan derivatif dan aktivitas lindung nilaii. Derivative
financial instruments and hedging activities Instrumen keuangan derivatif pada awalnya diakui sebesar harga wajar tanggal kontrak derivatif dimulai dan selanjutnya dinilai kembali sebesar nilai wajarnya. Metode pengakuan keuntungan atau kerugian yang terjadi tergantung apakah derivatif tersebut merupakan instrumen lindung nilai dan jika demikian sifat objek yang dilindungi nilainya. Grup mengelompokkan derivatif tertentu sebagai a lindung nilai atas nilai wajar aset atau liabilitas yang diakui atau komitmen pasti yang belum diakui lindung nilai wajar; atau b lindung nilai risiko tertentu yang terkait dengan aset atau liabilitas atau transaksi yang diperkirakan kemungkinan besar terjadi lindung nilai arus kas. Derivative financial instruments are initially recognised at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at their fair values. The method of recognising the resulting gain or loss depends on whether the derivative is designated as a hedging instrument and, if so, on the nature of the item being hedged. The Group designates certain derivatives as either a hedges of the fair value of recognised assets or liabilities or a firm commitment fair value hedge; or b hedges of a particular risk associated with a recognised asset or liability or a highly probable forecast transaction cash flow hedge. Pada saat terjadinya transaksi, Grup mendokumentasi hubungan antara instrumen lindung nilai dan item yang dilindung nilai, juga tujuan manajemen risiko dan strategi yang diterapkan dalam melakukan berbagai macam transaksi lindung nilai. Grup juga mendokumentasikan penilaiannya, pada saat terjadinya dan secara berkesinambungan, apakah derivatif yang digunakan untuk transaksi lindung nilai memiliki efektivitas yang tinggi dalam rangka saling hapus perubahan nilai wajar atau arus kas item yang dilindung nilai. The Group documents at the inception of the transaction the relationship between hedging instruments and hedging items, as well as its risk management objectives and strategy for undertaking hedge transactions. The Group also documents its assessment, both at the hedge inception and on an ongoing basis, of whether the derivatives used in hedging transactions are highly effective in offsetting changes in the fair value or cash flow from hedged items. Nilai penuh derivatif lindung nilai dikelompokkan sebagai aset tidak lancar atau liabilitas jangka panjang apabila jatuh tempo item yang dilindung nilai tersebut melebihi 12 bulan dan sebagai aset lancar atau liabilitas jangka pendek apabila jatuh tempo item lindung nilai tersebut kurang dari 12 bulan. The full value of a hedging derivative is classified as a non-current asset or liability when the remaining maturity of the hedged item is more than 12 months and as a current asset or liability when the remaining maturity of the hedged item is less than 12 months. i lindung nilai atas nilai wajar i fair value hedge Perubahan nilai wajar derivatif yang ditetapkan dan memenuhi kriteria sebagai lindung nilai atas nilai wajar, dicatat dalam laba rugi, bersamaan dengan perubahan yang terjadi pada nilai wajar aset atau liabilitas yang dilindung nilai terkait dengan risiko yang dilindung nilai. Keuntungan atau kerugian yang terkait dengan bagian efektif lindung nilai atas nilai wajar diakui dalam laba rugi, di baris yang sama dengan perubahan nilai wajar item yang dilindung nilai. Keuntungan atau kerugian yang terkait dengan bagian yang tidak efektif diakui dalam laba rugi. Changes in the fair values of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk. The gain or loss relating to the effective portion of such a fair value hedge is recognised in profit or loss in the same line of changes as the fair value of the hedge items to which it is charged. The gain or loss relating to the ineffective portion is recognised immediately in profit or loss. Lampiran 525 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2014, 31 DESEMBER 2013, DAN 30 JUNI 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013 AND 30 JUNE 2013 Expressed in thousands of US Dollars, unless otherwise stated2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Parts
» Establishment of the Company and other
» Struktur grup GENERAL continued
» Group structure GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Struktur grup lanjutan GENERAL continued
» Group structure continued GENERAL continued
» UMUM lanjutan FS AE 30 June 2014 Final2
» Perjanjian Kerjasama GENERAL continued
» Cooperation Agreement GENERAL continued
» 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
» Standar dan interpretasi standar akuntansi
» New and revised accounting standards and
» New and revised accounting standards and Prinsip-prinsip konsolidasi Principles of consolidation
» Entitas anak IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Subsidiaries IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Konsolidasi 1. Consolidation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Consolidation continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Akuisisi 2. Acquisition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Acquisition continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Penghentian pengakuan 2. Derecognition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 3. Offsetting financial instruments 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
» Derivative IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill 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
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital 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
» Revenue IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penjualan batubara IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sales of coal IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pendapatan sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Rental income IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» PENYAJIAN FS AE 30 June 2014 Final2
» ESTIMASI DAN PENILAIAN AKUNTANSI YANG
» KOMBINASI BISNIS FS AE 30 June 2014 Final2
» BUSINESS COMBINATIONS FS AE 30 June 2014 Final2
» KOMBINASI BISNIS lanjutan FS AE 30 June 2014 Final2
» BUSINESS COMBINATIONS continued FS AE 30 June 2014 Final2
» CASH AND CASH EQUIVALENTS continued
» KAS DI BANK DAN DEPOSITO BERJANGKA
» PIUTANG USAHA FS AE 30 June 2014 Final2
» TRADE RECEIVABLES FS AE 30 June 2014 Final2
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS FS AE 30 June 2014 Final2
» PERSEDIAAN FS AE 30 June 2014 Final2
» INVENTORIES FS AE 30 June 2014 Final2
» ASET EKSPLORASI DAN EVALUASI
» EXPLORATION AND EVALUATION ASSETS
» ASET EKSPLORASI DAN EVALUASI lanjutan
» EXPLORATION FS AE 30 June 2014 Final2
» ASET TETAP FS AE 30 June 2014 Final2
» FIXED ASSETS FS AE 30 June 2014 Final2
» ASET TETAP lanjutan FS AE 30 June 2014 Final2
» FIXED ASSETS continued FS AE 30 June 2014 Final2
» INVESTASI PADA ENTITAS ASOSIASI
» INVESTMENTS IN ASSOCIATES FS AE 30 June 2014 Final2
» INVESTASI PADA ENTITAS ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATES continued
» PROPERTI PERTAMBANGAN FS AE 30 June 2014 Final2
» MINING PROPERTIES FS AE 30 June 2014 Final2
» GOODWILL FS AE 30 June 2014 Final2
» GOODWILL lanjutan FS AE 30 June 2014 Final2
» GOODWILL continued FS AE 30 June 2014 Final2
» UTANG USAHA FS AE 30 June 2014 Final2
» TRADE PAYABLES FS AE 30 June 2014 Final2
» UTANG ROYALTI FS AE 30 June 2014 Final2
» ROYALTIES PAYABLE FS AE 30 June 2014 Final2
» BEBAN AKRUAL FS AE 30 June 2014 Final2
» ACCRUED EXPENSES FS AE 30 June 2014 Final2
» UTANG SEWA PEMBIAYAAN FS AE 30 June 2014 Final2
» FINANCE LEASE PAYABLES FS AE 30 June 2014 Final2
» 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 AS750.000 LONG-TERM BANK LOANS continued
» US750,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS750.000 lanjutan
» US750,000 Facility Agreement continued
» Perjanjian Fasilitas AS380.000 LONG-TERM BANK LOANS continued
» US380,000 Facility Agreement LONG-TERM BANK LOANS continued
» UTANG BANK JANGKA PANJANG lanjutan
» 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
» 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
» Perjanjian Fasilitas AS40.000 lanjutan
» US40,000 Facility Agreement continued
» SENIOR NOTES FS AE 30 June 2014 Final2
» SENIOR NOTES lanjutan FS AE 30 June 2014 Final2
» SENIOR NOTES continued FS AE 30 June 2014 Final2
» LIABILITAS IMBALAN KERJA FS AE 30 June 2014 Final2
» RETIREMENT BENEFITS OBLIGATION FS AE 30 June 2014 Final2
» LIABILITAS IMBALAN PASCA KERJA lanjutan
» RETIREMENT FS AE 30 June 2014 Final2
» MODAL SAHAM lanjutan FS AE 30 June 2014 Final2
» SHARE CAPITAL continued FS AE 30 June 2014 Final2
» TAMBAHAN MODAL DISETOR, NETO
» ADDITIONAL PAID-IN-CAPITAL, NET FS AE 30 June 2014 Final2
» LABA DITAHAN FS AE 30 June 2014 Final2
» RETAINED EARNINGS FS AE 30 June 2014 Final2
» LABA DITAHAN lanjutan FS AE 30 June 2014 Final2
» RETAINED EARNINGS continued FS AE 30 June 2014 Final2
» DIVIDEN FS AE 30 June 2014 Final2
» DIVIDENDS FS AE 30 June 2014 Final2
» DIVIDEN lanjutan FS AE 30 June 2014 Final2
» DIVIDENDS continued FS AE 30 June 2014 Final2
» KEPENTINGAN NON-PENGENDALI FS AE 30 June 2014 Final2
» NON-CONTROLLING INTERESTS FS AE 30 June 2014 Final2
» PENDAPATAN USAHA FS AE 30 June 2014 Final2
» REVENUE FS AE 30 June 2014 Final2
» PENDAPATAN USAHA lanjutan FS AE 30 June 2014 Final2
» REVENUE continued FS AE 30 June 2014 Final2
» BEBAN POKOK PENDAPATAN FS AE 30 June 2014 Final2
» COST OF REVENUE FS AE 30 June 2014 Final2
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUE continued
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN LAIN-LAIN, NETO OTHER INCOME, NET
» Pajak dibayar dimuka TAXATION
» Pajak yang bisa dipulihkan kembali
» Recoverable taxes continued TAXATION continued
» Pajak Recoverable taxes 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
» PERPAJAKAN PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan
» PERPAJAKAN lanjutan FS AE 30 June 2014 Final2
» Asetliabilitas pajak tangguhan TAXATION continued
» Deferred tax assetsliabilities TAXATION continued
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Surat ketetapan pajak Tax assessment letters
» PERPAJAKAN lanjutan PERPAJAKAN lanjutan
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» TRANSAKSI FS AE 30 June 2014 Final2
» EARNINGS PER SHARE FS AE 30 June 2014 Final2
» ASET DAN LIABILITAS MONETER NETO DALAM
» TRANSAKSI NON-KAS FS AE 30 June 2014 Final2
» NON-CASH TRANSACTIONS FS AE 30 June 2014 Final2
» SEGMEN OPERASI FS AE 30 June 2014 Final2
» OPERATING SEGMENTS FS AE 30 June 2014 Final2
» SEGMEN OPERASI lanjutan FS AE 30 June 2014 Final2
» OPERATING SEGMENTS continued FS AE 30 June 2014 Final2
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement SIGNIFICANT
» OPERATING SEGMENTS continued PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN SIGNIFICANT
» PERJANJIAN SIGNIFICANT FS AE 30 June 2014 Final2
» Perjanjian Fasilitas Bahan Bakar
» Fuel Facilities Agreement SIGNIFICANT
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Peraturan Menteri No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Undang-undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Mining Law No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» PERJANJIAN FS AE 30 June 2014 Final2
» Peraturan Menteri No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 342009 SIGNIFICANT
» Ministerial Regulation No. 342009 SIGNIFICANT
» Peraturan Menteri No. 172010 SIGNIFICANT
» Ministerial Regulation No. 172010 SIGNIFICANT
» PERJANJIAN PERJANJIAN PERJANJIAN FS AE 30 June 2014 Final2
» Peraturan Menteri N 252013 SIGNIFICANT
» Ministerial Regulation N 252013 SIGNIFICANT
» Peraturan Menteri No. 272013 SIGNIFICANT
» Ministerial Regulation No. 272013 SIGNIFICANT
» SIGNIFICANT FS AE 30 June 2014 Final2
» South Kalimantan Coal-Fired Independent
» Tumpang tindih lahan pertambangan PT
» Convertible loan shares subscription
» JAMINAN REKLAMASI FS AE 30 June 2014 Final2
» RECLAMATION GUARANTEE FS AE 30 June 2014 Final2
» JAMINAN REKLAMASI lanjutan FS AE 30 June 2014 Final2
» RECLAMATION GUARANTEE continued FS AE 30 June 2014 Final2
» ASET DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan
» 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
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