Nilai wajar instrumen keuangan Fair value of financial instruments
37. NON CASH TRANSACTIONS
Pada tanggal 30 Juni 2015 dan 31 Desember 2014, Grup melakukan transaksi investasi dan pendanaan yang tidak mempengaruhi kas dan setara kas dan tidak termasuk dalam laporan arus kas konsolidasian dengan rincian sebagai berikut: At June 30, 2015 and December 31, 2014, the Group has investing and financing transactions that did not affect cash and cash equivalents and hence not included in the consolidated statements of cash flows with details as follows: 30062015 31122014 USD USD Penambahan biaya yang masih Increase in accrued expense harus dibayar untuk akuisisi kapal 623.508 1.257.000 for acquisition of vessels38. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
38. RESTATEMENT OF
PRIOR YEAR CONSOLIDATED FINANCIAL STATEMENTS Sesuai dengan PSAK 1, Perusahaan menyajikan kembali laporan keuangan konsolidasian pada tanggal 31 Desember 2013 dan 31 Desember 2014 mengenai pengukuran kembali atas program imbalan pasti PSAK 24 Revisi 2013. Ikhtisar pos-pos sebelum dan sesudah penyajian kembali adalah sebagai berikut: In compliance with PSAK 1, the Group restated the consolidated financial statements as of December 31, 2013 and December 31, 2014 regarding of recalculate of employee benefits obligations PSAK 24 Revised 2013. The summary of the items before and after restatement are as follows: Sebelum penyajian Setelah penyajian kembali kembali Before restatement After restatement USD USD Liabilitas imbalan pasca kerja 1.245.660 1.071.647 Employee benefit oblogation Saldo laba dari liabilitas imbalan Retained earnings of defined benefit pasca kerja sesuai dengan PSAK 24 175.077.710 175.251.723 liabilities in accordance with PSAK 24 Sebelum penyajian Setelah penyajian kembali kembali Before restatement After restatement USD USD Liabilitas imbalan pasca kerja 1.607.258 1.298.202 Employee benefit oblogation Saldo laba dari liabilitas imbalan Retained earnings of defined benefit pasca kerja sesuai dengan PSAK 24 185.593.561 185.902.617 liabilities in accordance with PSAK 24 December 31,2013 31 Desember 31 Desember December 31,2014Parts
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» Nilai wajar instrumen keuangan Fair value of financial instruments
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