Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued p. Provisip. Provisions
Provisi diakui jika Kelompok Usaha memiliki kewajiban kini baik bersifat hukum maupun bersifat konstruktif sebagai akibat peristiwa masa lalu, besar kemungkinannya penyelesaian kewajiban tersebut mengakibatkan arus keluar sumber daya yang mengandung manfaat ekonomi dan estimasi yang handal mengenai jumlah kewajiban tersebut dapat dibuat. Provisions are recognized when the Group has a present obligation legal and constructive where, as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisi ditelaah pada setiap tanggal pelaporan dan disesuaikan untuk mencerminkan estimasi terbaik yang paling kini. Jika arus keluar sumber daya untuk menyelesaikan kewajiban kemungkinan besar tidak terjadi, maka provisi dibatalkan. Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. q. Imbalan kerja q. Employee benefits Beban imbalan kerja karyawan yang dihitung berdasarkan Perjanjian Kerja Bersama ditentukan dengan metode Projected Unit Credit. Keuntungan atau kerugian aktuarial diakui sebagai penghasilan atau beban apabila akumulasi keuntungan atau kerugian aktuarial neto yang belum diakui pada akhir tahun pelaporan sebelumnya melebihi jumlah yang lebih besar antara 10 dari nilai kini kewajiban imbalan pasti dan 10 dari nilai wajar aset program pada tanggal tersebut. Keuntungan atau kerugian ini diakui dengan metode garis lurus sepanjang rata-rata sisa masa kerja karyawan. The cost of providing employee benefits under the Collective Labor Agreement is determined using the Projected Unit Credit method. Actuarial gains or losses are recognized as income or expenses when the net cumulative unrecognized actuarial gains or losses for each individual plan at the end of the previous reporting year exceed the greater of 10 of the present value of the defined benefit obligation and 10 of the fair value of any plan assets at that date. These gains or losses are recognized on a straight-line method over the expected average remaining working lives of the employees. Lebih lanjut, biaya jasa lalu atas pengenalan program manfaat pasti atau perubahan utang imbalan dari program yang ada diamortisasi dengan metode garis lurus sepanjang periodetahun sampai imbalan tersebut menjadi hak atau vested. Furthermore, past service costs arising from the introduction of a defined benefit plan or changes in the benefit payable of an existing plan are required to be amortized using the straight-line method over the periodyear until the benefits concerned become vested. Keuntungan atau kerugian atas kurtailmen atau penyelesaian suatu program imbalan pasti diakui ketika kurtailmen atau penyelesaian terjadi. Gains or losses on the curtailment or settlement of a defined benefit plan are recognized when the curtailment or settlement occurs. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 362. IKHTISAR KEBIJAKAN AKUNTANSI YANG
Parts
» Krakatau Steel Biilingual 30 September 2013
» Pendirian Perusahaan UMUM GENERAL
» Pendirian Perusahaan lanjutan UMUM lanjutan GENERAL continued
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» UMUM lanjutan c. Struktur Entitas Anak dan Entitas Asosiasi
» 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
» Completion of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements
» Principles of consolidation IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset dan liabilitas keuangan Financial assets and liabilities
» 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
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Penurunan nilai IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Provisions IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Imbalan kerja Employee benefits
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Employee benefits continued Imbalan kerja jangka panjang
» Pajak penghasilan Income tax
» Income tax continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Laba rugi per saham dasar Basic earnings loss per share
» Segment information IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Selisih perubahan ekuitas entitas anak perusahaan asosiasi
» Changes in IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Stock Option IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif
» Accounting Standards that have been Published but not yet Effective
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Krakatau Steel Biilingual 30 September 2013
» SOURCE OF Krakatau Steel Biilingual 30 September 2013
» 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 Krakatau Steel Biilingual 30 September 2013
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHERS RECEIVABLES continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan Krakatau Steel Biilingual 30 September 2013
» INVESTMENTS IN Krakatau Steel Biilingual 30 September 2013
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PIUTANG JANGKA PANJANG lanjutan
» LONG-TERM RECEIVABLES continued PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Perusahaan lanjutan
» SHORT-TERM BANK LOANS continued The Company continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Beban manfaat pajak Tax expense benefit Pajak kini Current tax
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» 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
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS KEUANGAN JANGKA PANJANG LONG-TERM FINANCIAL LIABILITIES
» LIABILITAS KEUANGAN JANGKA PANJANG lanjutan
» Liabilitas imbalan kerja jangka pendek Short-
» Liabilitas imbalan Kerja jangka panjang Long-
» LONG-TERM FINANCIAL IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL PENCADANGAN SALDO
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN Krakatau Steel Biilingual 30 September 2013
» Risiko likuiditas Liquidity risk
» Liquidity risk continued KEBIJAKAN DAN
» KEBIJAKAN DAN SIGNIFICANT AGREEMENTS
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS Krakatau Steel Biilingual 30 September 2013
» SIGNIFICANT COMMITMENTS Krakatau Steel Biilingual 30 September 2013
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS
» KOMITMEN DAN PERJANJIAN PENTING lanjutan
» SIGNIFICANT COMMITMENTS KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» KONTINJENSI CONTINGENCIES Krakatau Steel Biilingual 30 September 2013
» KONTINJENSI lanjutan Pada tanggal 26 April 2012 Majelis Hakim telah
» CONTINGENCIES continued On April 26, 2012, the Judges issued a verdict
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND Krakatau Steel Biilingual 30 September 2013
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
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