Transaksi dengan pihak berelasi Transactions with related parties
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
f. Transaksi dan saldo dalam mata uang asing f. Foreign currency transactions and balances Masing-masing entitas mempertimbangkan indikator utama dan indikator lainnya dalam menentukan mata uang fungsionalnya. Perusahaan dan Kelompok Usaha menentukan mata uang fungsional adalah Dolar AS sejak tahun 2000 dan memutuskan mata uang penyajian laporan keuangan konsolidasian menggunakan Dolar AS. Each entity considers the primary indicators and other indicators in determining its functional currency. The Company and certain Subsidiaries determined that its functional currency is the US Dollar since year 2000 and decided that the presentation currency for the consolidated financial statements is the US Dollar. Transaksi dalam mata uang asing dicatat dalam mata uang fungsional berdasarkan nilai tukar yang berlaku pada saat transaksi dilakukan. Pada tanggal pelaporan, aset dan liabilitas moneter dalam mata uang asing dijabarkan sesuai dengan rata-rata kurs jual dan beli yang diterbitkan oleh Bank Indonesia pada tanggal transaksi perbankan terakhir untuk tahun yang bersangkutan dan laba atau rugi kurs yang timbul dikreditkan atau dibebankan pada laba atau rugi, kecuali untuk selisih kurs yang dapat diatribusikan ke aset tertentu dikapitalisasi ke aset dalam pembangunan dan pemasangan. Transactions in foreign currencies are recorded in the functional currency at the rates of exchange prevailing at the time the transactions are made. At the reporting date, monetary assets and liabilities denominated in foreign currencies are adjusted to reflect the average of the selling and buying rates of exchange prevailing at the last banking transaction date of the year as published by Bank Indonesia and any resulting gains or losses are credited or charged to profit or loss, except for foreign exchange differentials that can be attributed to qualifying assets which are capitalized to assets under construction and installation. Nilai tukar yang digunakan adalah sebagai berikut: The rates of exchange used were as follows: 2015 2014 Rupiah1 Dolar AS US 13.795,00 12.440,00 RupiahUS Dollar 1 US Euro1 Dolar AS US 1,09 1,22 EuroUS Dollar 1US JPY1 Dolar AS US 0,01 0,01 JPYUS Dollar 1 US SG1 Dolar AS US 0,71 0,76 SGUS Dollar 1 US AU1 Dolar AS US 0,73 0,82 AUUS Dollar 1 US g. Setara kas g. Cash equivalents Deposito berjangka dengan jangka waktu tiga bulan atau kurang pada saat ditempatkan dan tidak dijaminkan diklasifikasikan sebagai setara kas. Kas dan deposito berjangka yang dijaminkan atau telah ditentukan penggunaannya untuk pinjaman jangka pendek disajikan sebagai “Kas dan Deposito Berjangka Yang Dibatasi Penggunaannya” sebagai bagian dari aset lancar pada laporan posisi keuangan konsolidasian. Time deposits with maturity periods of three months or less at the time of placement and not pledged as collateral are classified as cash equivalents. Cash and time deposits which are pledged as collateral or their use is restricted for short-term loans are presented as “Restricted Cash and Time Deposits” as part of current assets in the consolidated statements of financial position. Kas dan deposito berjangka yang dijaminkan atau telah ditentukan penggunaannya untuk pinjaman jangka panjang dan pekerjaan proyek dicatat sebagai “Kas dan Deposito Berjangka yang Dibatasi Penggunaannya” dan disajikan dalam akun “Aset Lain-Lain” sebagai bagian dari aset tidak lancar pada laporan posisi keuangan konsolidasian. Cash in banks and time deposits which are pledged as collateral or their use is restricted for long-term loans and project work are classified as “Restricted Cash and Time Deposits” and presented in the account of “Other Assets” as part of non-current assets in the consolidated statements of financial position.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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