Pengakuan dan pengukuran Recognition and measurement
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
h. Persediaan lanjutan h. Inventory continued Provisi atas persediaan dan suku cadang yang usang dan perputarannya lambat, jika ada, ditentukan berdasarkan hasil penelaahan terhadap kondisi persediaan akhir periode laporan. Provision for obsolete and slow moving inventories, if any, is determined based on a review of the physical condition of the inventories at the end of reporting period. Persediaan real estate terdiri dari tanah dan bangunan, bangunan dalam tahap konstruksi, tanah yang sedang dikembangkan dan tanah yang belum dikembangkan. Biaya perolehan persediaan real estate ditentukan dengan metode rata-rata bergerak. Real estate inventories consist of land and building, under construction buildings under contstruction, land under development and undeveloped land. Cost of real estate inventories is determined using the moving average method.i. Properti investasi
i. Investment property
Properti investasi terdiri dari tanah dan bangunan yang dikuasai Grup untuk disewakan atau untuk mendapatkan keuntungan dari kenaikan nilai atau keduanya, dan tidak untuk digunakan dalam produksi atau penyediaan barang atau jasa untuk tujuan administratif atau dijual dalam kegiatan usaha normal. Investment property consists of land and buildings which are held by the Group to earn rent or for capital appreciation or both, rather than for use in the production or supply of goods or services or for administrative purposes or sale in the ordinary course of business. Properti investasi dinyatakan sebesar biaya perolehan termasuk pengeluaran yang dapat diatribusikan secara langsung untuk perolehan properti investasi. Selanjutnya, properti investasi diukur sebesar nilai wajar yang ditentukan setiap tahun oleh penilai independen. Perubahan nilai wajar properti investasi diakui pada laba rugi. The investment property is stated at cost including expenditure that is directly attributable to acquisition of the investment property. Subsequently, investment properties are measured at fair value determined annually by an independent appraiser. Changes in the fair value of investment properties are recognized in profit or loss. Keuntungan dan kerugian yang timbul dari penghentian atau pelepasan properti investasi ditentukan dari selisih antara hasil neto pelepasan dan jumlah tercatat aset dan diakui dalam laba rugi pada periode terjadinya. Gains and losses on discontinuance or disposal of investment properties are determined by comparing the net proceeds with the assets’ carrying amount and are recognized in profit or loss in the period when they occurred. Selanjutnya, properti investasi diukur berdasarkan biaya perolehan dikurangi akumulasi penyusutan kecuali tanah yang tidak disusutkan dan rugi penurunan nilai. Jumlah tercatat termasuk bagian biaya penggantian properti investasi yang ada pada saat terjadinya biaya, jika kriteria pengakuan terpenuhi; dan tidak termasuk biaya harian penggunaan properti investasi. Nilai wajar properti investasi ditentukan berdasarkan acuan harga pasar untuk properti sejenis. Subsequently, investment properties are measured at cost less accumulated depreciation except for land which is not depreciated and impairment losses. The carrying amount includes the cost of replacing part of an existing investment property at the time that cost is incurred if the recognition criteria are met; and excludes the costs of day to day servicing of an investment property. The fair value of the investment property is determined with reference to the market value for the same type of property. PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 519 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014 Expressed in millions Rupiah, unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Establishment and general information
» Establishment and general information continued
» Structure of subsidiaries GENERAL INFORMATION continued b. Struktur entitas anak
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar dan interpretasi standar akuntansi keuangan baru beserta revisi yang berlaku
» New and revised financial accounting standards
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Classification, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Penurunan nilai aset non-keuangan lanjutan
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade payables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference in SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan kini dan tangguhan
» Pajak penghasilan kini dan tangguhan lanjutan
» Current and deferred income tax continued
» Penghasilan kini SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» RESTATEMENT OF Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Estimasi penurunan nilai piutang
» Menentukan pajak penghasilan CRITICAL ACCOUNTING
» Menentukan pajak penghasilan lanjutan
» Menentukan metode CRITICAL ACCOUNTING
» Kewajiban imbalan pasca kerja
» KOMBINASI BISNIS BUSINESS COMBINATIONS
» BUSINESS COMBINATIONS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» CASH AND CASH EQUIVALENTS 2015
» CASH AND CASH EQUIVALENT continued
» PIUTANG USAHA TRADE RECEIVABLES
» Piutang subsidi Piutang subsidi yang belum ditagih
» OTHER RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVENTORIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ADVANCES AND PREPAYMENTS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVESTMENT PROPERTIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» OTHER NON-CURRENT ASSETS continued
» SHORT-TERM LOAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya
» Post-employment benefit plans and other long-term employee benefits
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» LIABILITAS KEUANGAN JANGKA PENDEK LAINNYA
» OTHER SHORT-TERM FINANCIAL LIABILITIES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTIONS OF INCOME
» SELISIH TRANSAKSI DENGAN PIHAK NON- PENGENDALI
» DIFFERENCE IN TRANSACTION WITH NON- CONTROLLING PARTIES
» NON-CONTROLLING INTEREST 2015 PENDAPATAN REVENUE
» Beban penjualan Selling expenses
» General and administrative expenses
» BEBANPENDAPATAN LAINNYA - BERSIH OTHER EXPENSESINCOME - NET
» BIAYA KEUANGAN FINANCE COSTS
» Prepaid taxes TAXATION a. Pajak dibayar dimuka
» Beban pajak penghasilan Income tax expense
» Income tax expense continued
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Nature of relationship RELATED PARTIES INFORMATION a. Sifat hubungan
» Nature of relationship continued
» Transaction details RELATED PARTIES INFORMATION continued b. Rincian transaksi
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Commitments i. Penugasan dari pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
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