Penurunan nilai aset non-keuangan Impairment of non-financial assets
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
r. Provisi lanjutan r. Provisions continued 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. s. Imbalan kerja s. Employee benefits Efektif 1 Januari 2015, Kelompok Usaha menerapkan PSAK No. 24 Revisi 2013, “Imbalan Kerja” secara retrospektif. PSAK ini, antara lain, menghapus mekanisme koridor, mengatur pengakuan biaya jasa lalu serta mengatur beberapa pengungkapan tambahan. Effective on January 1, 2015, the Group applied restrospectively PSAK No. 24 Revised 2013, “Employee Benefits”. This PSAK, among others, removes the corridor mechanism, stipulates that all past service costs are recognized and requires certain additional disclosures. Kelompok usaha menerapkan secara retrospektif perubahan yang diatur dalam PSAK ini dan menyajikan kembali informasi komparatif. Dampak utama penerapan PSAK ini terhadap laporan keuangan konsolidasian periode sebelumnya diungkapkan pada Catatan 4. Pengungkapan tambahan yang disyaratkan dalam PSAK ini diungkapkan pada Catatan 24. The Group applied the change as required by the said PSAK retrospectively and restated the comparative information. The main impact on the adoption of this PSAK on the prior period consolidated financial statements is disclosed in Note 4. Additional disclosures as required by this PSAK are disclosed in Note 24. Beban atas pemberian imbalan dalam program imbalan manfaat pasti ditentukan dengan metode Projected Unit Credit. The cost of providing benefits under the defined benefits plan is determined using the Projected Unit Credit method. Pengukuran kembali atas liabilitas aset imbalan pasti neto, yang diakui sebagai penghasilan komprehensif lain, terdiri dari: Remeasurements of the net defined benefit liability asset, which are recognized as other comprehensive income, consists of: i. Keuntungan dan kerugian aktuarial; i. Actuarial gain and losses; ii. Imbal hasil atas aset program, tidak termasuk jumlah yang dimasukkan dalam bunga neto atas liabilitas aset imbalan pasti neto; dan ii. The return on plan assets, excluding amounts included in net interest on the net defined benefit liability asset; and iii. Setiap perubahan dampak batas asset, tidak termasuk jumlah yang dimasukkan dalam bunga neto atas liabilitas aset imbalan pasti neto. iii. Any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability asset. Pengukuran kembali atas liabilitas aset imbalan pasti neto yang diakui sebagai penghasilan komprehensif lain tidak direklasifikasi ke laba rugi pada periode berikutnya. Remeasurements of the net defined benefit liability asset recognized in other comprehensive income will not be reclassified to profit or loss in the next periods. the Indonesian language. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, kecuali dinyatakan lain PT KRAKATAU STEEL PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in thousands of US Dollar and in millions of Rupiah, unless otherwise stated 412. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» 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
» Completion of the Consolidated Financial Statements
» Basis of preparation of the consolidated financial statements
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Penentuan nilai wajar Determination of fair value
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Transaksi dan saldo dalam mata uang asing Foreign
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan Inventories continued
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Penyertaan saham lanjutan Investments in shares of stock continued
» Aset tetap lanjutan Fixed assets continued
» Aset real estat Real estate assets
» Aset real estat lanjutan Real estate assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan Provisions continued
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Rugi per saham dasar Basic loss per share
» Rugi per saham dasar lanjutan Basic loss per share continued
» Informasi segmen Segment information
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi
» Changes in SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi lanjutan
» Kepentingan dalam pengaturan bersama Interest in joint arrangement
» Kepentingan dalam pengaturan bersama lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Standar akuntansi yang telah disahkan namun belum berlaku efektif lanjutan
» Accounting standards issued but not yet effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN SEBELUMNYA
» RESTATEMENT OF Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
» CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN DEPOSITO BERJANGKA YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND TIME DEPOSITS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» PERSEDIAAN INVENTORIES Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Manfaat beban pajak Tax benefit expense
» Manfaat beban pajak lanjutan Tax benefit expense 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
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE BEBAN AKRUAL ACCRUED EXPENSES
» 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
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued IMBALAN KERJA EMPLOYEE BENEFITS
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTERESTS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENCADANGAN SALDO Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» RUGI PER SAHAM LOSS PER SHARE
» RUGI PER SAHAM lanjutan LOSS PER SHARE continued 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 suku bunga atas nilai wajar dan arus kas lanjutan
» Fair value and cash flow interest rate risk continued
» Risiko mata uang Foreign exchange rate risk
» Risiko mata uang lanjutan Foreign exchange rate risk continued
» Risiko likuiditas Liquidity risk
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko likuiditas lanjutan Liquidity risk continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» SIGNIFICANT COMMITMENTS KONTINJENSI CONTINGENCIES
» KONTINJENSI lanjutan CONTINGENCIES continued
» KONTINJENSI lanjutan CONTINGENCIES continued ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» OPERASI BERSAMA JOINT OPERATIONS
» OPERASI BERSAMA lanjutan JOINT OPERATIONS continued INFORMASI SEGMEN SEGMENT INFORMATION
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