[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry

Kebijakan akuntansi signifikan Significant accounting policies
2024-12-31
Kebijakan akuntansi signifikan Significant accounting policies
Dasar penyusunan laporan keuangan konsolidasian Notes 2 (Halaman 32 - 33) Basis of preparation of consolidated financial statements
Prinsip-prinsip konsolidasi Notes 2 (Halaman 34 - 37) Principles of consolidation
Kas dan setara kas Notes 4 (Halaman 80 - 81) Cash and cash equivalents
Piutang usaha dan piutang lain-lain Notes 6 (Halaman 82 - 84) Trade and other receivables
Persediaan Notes 7 (Halaman 84) Inventories
Properti investasi Notes 12 (Halaman 102 - 103) Investment property
Aset tetap Notes 11 (Halaman 99 - 101) Fixed assets
Tanah belum dikembangkan Undeveloped land
Penurunan nilai aset nonkeuangan Notes 2m (Halaman 46 - 47) Impairment of non-financial assets
Beban tangguhan Deferred charges
Utang usaha dan liabilitas lain-lain Notes 19, 21 (Halaman 124 - 126) Trade payables and other liabilities
Pengakuan pendapatan dan beban Revenue and expense recognition
Penjabaran mata uang asing Notes 2u (Halaman 71) Foreign currency translation
Transaksi dengan pihak berelasi Notes 45 (Halaman 166 - 172) Transactions with related parties
Pajak penghasilan Notes 18c (Halaman 121 - 123) Income taxes
Pinjaman Borrowings
Provisi Notes 28 (Halaman 140) Provisions
Imbalan kerja karyawan Notes 30 (Halaman 141 - 147) Employee benefits
Laba per saham Notes 44 (Halaman 165 - 166) Earnings per share
Dividen Notes 35 (Halaman 155) Dividends
Pelaporan segmen Notes 48 (Halaman 206 - 208) Segment reporting
Instrumen keuangan derivatif Notes 31 (Halaman 151 - 152) Derivative financial instruments
Penerapan standar akutansi baru The implementation of new statements of accounting standards
Kombinasi bisnis Notes 1g (Halaman 23 -31) Business combination
Penentuan nilai wajar Determination of fair value
Transaksi dan saldo dalam mata uang asing Foreign currency transactions and balances
Efek-efek Securities
Investasi jangka pendek Notes 5 (Halaman 81 - 82) Short-term investment
Aset hak guna Notes 11 (Halaman 99 - 101) Right of use assets
Properti investasi Notes 12 (Halaman 102 - 103) Investment properties
Goodwill Notes 15 (Halaman 105) Goodwill
Investasi pada entitas asosiasi Notes 10 (Halaman 86 - 98 Investment in associates
Aset takberwujud Notes 14 (Halaman 104) Intangible assets
Beban dibayar dimuka Prepaid expenses
Piutang dan utang asuransi Insurance receivables and payables
Piutang pembiayaan konsumen Consumer financing receivables
Aset konsesi Notes 2k (Halaman 42) Concession assets
Liabilitas atas kontrak Notes 20 (Halaman 125) Contract liabilities
Simpanan nasabah dan simpanan dari bank lain Deposits from customers and deposits from other banks
Obligasi subordinasi Subordinated bonds
Efek-efek yang dibeli dengan janji dibeli kembali Securities purchased under resell agreements
Saham treasuri Treasury stock
Modal saham Notes 32 (Halaman 153) Share capital
Pengaturan pembayaran berbasis saham Share-based payment arrangement
Biaya emisi efek ekuitas Stock issuance cost
Instrumen keuangan Notes 2q (Halaman 57 - 66) Financial instruments
Aset tidak lancar yang diklasifikasikan sebagai dimiliki untuk dijual Non-current assets classified as held for sale
Peristiwa setelah tanggal periode pelaporan Notes 52 (Halaman 215) Events after reporting period
Penerapan standar akuntansi baru Adoption of new accounting standards
Standar akuntansi yang telah disahkan namun belum berlaku efektif Notes 53 (Halaman 215 - 216) Accounting standards issued but not yet effective
Utang pembiayaan konsumen Consumer financing liabilities