Pengakuan pendapatan dan beban Recognition of revenues and expenses

n. Pengakuan pendapatan dan beban n. Recognition of revenues and expenses

Pendapatan diakui apabila besar kemungkinan Revenue is recognized to the extent that it is bahwa manfaat ekonomi akan mengalir kepada

probable that the economic benefits will flow to the Grup dan pendapatan tersebut dapat diukur secara

Group and the revenue can be reliably measured. andal. Pendapatan diukur pada nilai wajar imbalan

Revenue is measured at the fair value of the yang diterima, tidak termasuk diskon, rabat dan

received, excluding discounts, Pajak Pertambahan Nilai. Grup menilai pendapatan

consideration

rebates and Value Added Taxes. The Group pengaturan dengan kriteria tertentu dalam rangka

assess its revenue arrangements against specific untuk menentukan apakah itu yang bertindak

criteria in order to determine if it is acting as sebagai prinsipal atau agen.

principal or agent.

Pendapatan dari kegiatan pengangkutan dengan Revenues from the operation of owned and kapal milik dan kapal sewa diakui selama periode

chartered vessels are recognized over the periods perjalanan. Pendapatan dari penyewaan kapal

of the related voyages. Revenues from chartering diakui

vessels are recognized over the rental period. bersangkutan. Pendapatan dari jasa keagenan dan

selama periode

Revenues from agency and stevedoring activities kegiatan bongkar muat diakui pada saat jasa

are recognized when the services are rendered. diserahkan. Biaya dan beban diakui pada saat

Costs and expenses are recognized when incurred. terjadinya.

Pendapatan diterima di muka atas jasa yang belum Unearned revenue from customers for uncompleted diselesaikan

services is recognized and presented as “Deferred “Pendapatan Ditangguhkan” dalam laporan posisi

Income” in the consolidated statement of financial keuangan konsolidasian.

position.

o. Imbalan kerja

o. Employee benefits

Effective January 1, 2016, the Group adopted Amandemen PSAK No. 24 (2015), “Imbalan Kerja

Efektif 1 Januari 2016,

Grup

menerapkan

Amendments to PSAK No. 24 (2015), “Employee tentang Program Imbalan Pasti: Iuran Pekerja”.

Benefits - Defined Benefit Plans: Employee PSAK

Contributions”. PSAK No. 24 requires an entity to mempertimbangkan iuran dari pekerja atau pihak

consider contributions from employees or third ketiga ketika memperhitungkan program manfaat

parties when accounting for defined benefit plans. pasti. Ketika iuran tersebut sehubungan dengan

Where the contributions are linked to service, these jasa, iuran tersebut harus diatribusikan pada periode

should be attributed to periods of service as a jasa sebagai imbalan negatif. Amandemen ini

negative benefit. These amendments clarify that, if mengklarifikasi bahwa, jika jumlah iuran tidak

the amount of the contributions is independent of bergantung pada jumlah tahun jasa, entitas

the number of service years, an entity is permitted diperbolehkan untuk mengakui iuran tersebut

to recognize such contributions as a reduction in sebagai pengurang dari biaya jasa dalam periode

the service cost in the period in which the service is ketika

rendered, instead of allocating the contributions to mengalokasikan iuran tersebut pada periode jasa.

jasa terkait

diberikan,

daripada

the periods of service. The adoption of Penerapan PSAK No. 24 (Amandemen 2015) tidak

Amendments to PSAK No. 24 (2015) has no memiliki dampak signifikan terhadap laporan

significant impact on the consolidated financial keuangan konsolidasian.

statements.

Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits are recognized when terhutang kepada karyawan berdasarkan metode

they accrue to the employees based on accrual akrual.

method.

2. IKHTISAR KEBIJAKAN

SIGNIFICANT ACCOUNTING SIGNIFIKAN (lanjutan)

POLICIES (continued)