HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
35. PENYAJIAN DAN REKLASIFIKASI KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
35. RESTATEMENTS AND RECLASSIFICATION OF THE
CONSOLIDATED FINANCIAL STATEMENTS a. Penyajian kembali laporan keuangan konsolidasian Efektif 1 Januari 2015, Grup menerapkan PSAK No. 24 Revisi 2013, “Imbalan Kerja”, secara retrospektif, sesuai dengan ketentuan transisi yang ditetapkan dalam standar di revisi tersebut. Laporan posisi keuangan konsolidasian awal dari tahun komparatif yang disajikan 1 Januari 2014 31 Desember 2013 dan angka komparatif 31 Desember 2014 telah disajikan kembali. a. Restatements of the consolidated financial statements Effective January 1, 2015, the Group applied PSAK No. 24 Revised 2013, “Employee Benefits”, retrospectively, in accordance with the transitional provisions set out in the revised standard. The opening consolidated statement of financial position of the earliest comparative year presented January 1, 2014December 31, 2013 and the comparative figures December 31, 2014 have been accordingly restated. Dampak penyajian kembali tersebut di atas terhadap laporan keuangan konsolidasian Grup tanggal 31 Desember 2014 dan 1 Januari 201431 Desember 2013, serta untuk tahun yang berakhir pada tanggal 31 Desember 2014, adalah sebagai berikut: The effects of the above-mentioned restatement to the consolidated financial statements of the Group as of December 31, 2014 and January 1, 2014December 31, 2013, and for the year ended December 31, 2014, are as follows: Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut As of December 31, 2014 and for the year then ended Dilaporkan Sebelumnya Disajikan As Previously Penyesuaian Kembali Reported Adjustments As Restated Laporan Posisi Keuangan Consolidated Statement of Konsolidasian Financial Position Aset Assets Aset Tidak Lancar Non-Current Assets Aset pajak tangguhan - neto 2.702.472 302.120 3.004.592 Deferred tax assets - net Total Aset Tidak Lancar 83.375.003 302.120 83.677.123 Total Non-Current Assets Total Aset 259.894.737 302.120 260.196.857 Total Assets Liabilitas dan Ekuitas Liabilities and Equity Liabilitas Liabilities Liabilitas Jangka Panjang Non-Current Liabilities Liabilitas pajak tangguhan - neto 938.633 64.201 874.432 Deferred tax liabilities - net Liabilitas imbalan kerja karyawan Long-term employee benefits jangka panjang 5.815.129 1.462.625 7.277.754 liability Total Liabilitas Jangka Panjang 15.569.327 1.398.424 16.967.751 Total Non-Current Liabilities Total Liabilitas 113.598.060 1.398.424 114.996.484 Total Liabilities Ekuitas EquityParts
» Citra Tubindo Tbk Bilingual June Released
» Pendirian Perusahaan U M U M GENERAL
» Penawaran umum efek Perusahaan
» Struktur Perusahaan dan Entitas Anak
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure and Subsidiaries
» Manajemen kunci dan informasi lainnya Key management and other information
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» IKHTISAR KEBIJAKAN Citra Tubindo Tbk Bilingual June Released
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Principles of consolidation continued Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi pada entitas asosiasi Investments in associates
» Investasi pada entitas asosiasi lanjutan Investments in associates continued
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Foreign currency transactions and balances continued Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan beban imbalan kerja
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued
» Financial instruments SUMMARY OF
» Instrumen keuangan lanjutan Financial instruments continued
» Penentuan nilai wajar SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Biaya pinjaman Borrowing costs Perubahan kebijakan
» New and amended standards adopted
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes in SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN SIGNIFICANT ACCOUNTING JUDGEMENTS,
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING JUDGEMENTS, Citra Tubindo Tbk Bilingual June Released
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» Transaksi dan Saldo Transactions and Balances
» Nature of Relationships TRANSACTIONS AND
» Nature of Relationships continued Sifat Saldo Akun
» Perjanjian Signifikan dengan Pihak-Pihak Berelasi
» Significant Agreements with Related Parties PT Citra Tubindo Engineering CTE
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Citra Tubindo Tbk Bilingual June Released
» PERSEDIAAN INVENTORIES Citra Tubindo Tbk Bilingual June Released
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» Standard Chartered Bank SCB Standard Chartered Bank SCB
» UTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES Biaya akrual terdiri dari:
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari:
» Utang Pajak Taxes Payable Beban Pajak Kini Current Tax Expense
» PERPAJAKAN lanjutan TAXATION continued
» Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit
» Ketetapan dan Tagihan Pajak lanjutan Tax Assessments and Claims continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS UTANG JANGKA PANJANG LONG-TERM DEBTS
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» LONG-TERM DEBTS continued a. Bank loans continued
» Pinjaman lain Other borrowings
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN DARI PENJUALAN DAN JASA REVENUE FROM SALES AND SERVICES
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Citra Tubindo Tbk Bilingual June Released
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA, BEBAN KEUANGAN DAN PENDAPATAN KEUANGAN
» OTHER OPERATING INCOME, FINANCE COSTS AND FINANCE INCOME
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» IKATAN COMMITMENTS Citra Tubindo Tbk Bilingual June Released
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Citra Tubindo Tbk Bilingual June Released
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS TUJUAN DAN
» TUJUAN DAN Citra Tubindo Tbk Bilingual June Released
» INFORMASI TAMBAHAN ATAS LAPORAN ARUS KAS KONSOLIDASIAN TAHUN 2014
» SUPPLEMENTAL INFORMATION ON THE 2014 CONSOLIDATED
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
» LOSS OF CONTROL OF A SUBSIDIARY
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK lanjutan
» Laba rugi CITA sebelum kehilangan kendali Profit and loss accounts of CITA before loss of
» PENYAJIAN DAN REKLASIFIKASI KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
Show more