[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry

Kebijakan akuntansi signifikan Significant accounting policies
2025-09-30
Kebijakan akuntansi signifikan Significant accounting policies
Dasar penyusunan laporan keuangan konsolidasian Notes 2b (Halaman 25) Basis of preparation of consolidated financial statements
Prinsip-prinsip konsolidasi Notes 2d (Halaman 26 - 29) Principles of consolidation
Kas dan setara kas Notes 4 (Halaman 70 - 71) Cash and cash equivalents
Piutang usaha dan piutang lain-lain Notes 6 (Halaman 71 - 73) Trade and other receivables
Persediaan Notes 7 (Halaman 73 - 74) Inventories
Properti investasi Notes 12 (Halaman 90 - 91) Investment property
Aset tetap Notes 11 (Halaman 87 - 89) Fixed assets
Tanah belum dikembangkan Undeveloped land
Penurunan nilai aset nonkeuangan Notes 2m (Halaman 39 - 40) Impairment of non-financial assets
Beban tangguhan Deferred charges
Utang usaha dan liabilitas lain-lain Note 19, 21 (Halaman 112 - 114) Trade payables and other liabilities
Pengakuan pendapatan dan beban Note 2t (Halaman 59 - 61) Revenue and expense recognition
Penjabaran mata uang asing Note 2u (Halaman 61) Foreign currency translation
Transaksi dengan pihak berelasi Note 43 (Halaman 136 - 141) Transactions with related parties
Pajak penghasilan Note 18c (Halaman 109 - 112) Income taxes
Pinjaman Borrowings
Provisi Note 28 (Halaman 125) Provisions
Imbalan kerja karyawan Note 30 (Halaman 125) Employee benefits
Laba per saham Note 42 (Halaman 136) Earnings per share
Dividen Note 33 (Halaman 127) Dividends
Pelaporan segmen Note 46 (Halaman 174 - 176) Segment reporting
Instrumen keuangan derivatif Derivative financial instruments
Penerapan standar akutansi baru The implementation of new statements of accounting standards
Kombinasi bisnis Note 1g (Halaman 21 - 24) 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 Note 5 (Halaman 71) Short-term investment
Aset hak guna Note 11 (Halaman 87 - 89) Right of use assets
Properti investasi Notes 12 (Halaman 90 - 91) Investment properties
Goodwill Note 15 (Halaman 93) Goodwill
Investasi pada entitas asosiasi Note 10 (Halaman 76 - 87) Investment in associates
Aset takberwujud Note 14 (Halaman 92) Intangible assets
Beban dibayar dimuka Prepaid expenses
Piutang dan utang asuransi Insurance receivables and payables
Piutang pembiayaan konsumen Consumer financing receivables
Aset konsesi Note 2k (Halaman 35) Concession assets
Liabilitas atas kontrak Note 20 (Halaman 113) 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 Note 31 (Halaman 126) Share capital
Pengaturan pembayaran berbasis saham Share-based payment arrangement
Biaya emisi efek ekuitas Stock issuance cost
Instrumen keuangan Note 2q (Halaman 50 - 57) Financial instruments
Aset tidak lancar yang diklasifikasikan sebagai dimiliki untuk dijual Non-current assets classified as held for sale
Peristiwa setelah tanggal periode pelaporan Events after reporting period
Penerapan standar akuntansi baru Adoption of new accounting standards
Standar akuntansi yang telah disahkan namun belum berlaku efektif Note 49 (Halaman 183) Accounting standards issued but not yet effective
Utang pembiayaan konsumen Consumer financing liabilities