[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry

Kebijakan akuntansi signifikan Significant accounting policies
31 December 2022
Dasar penyusunan laporan keuangan konsolidasian Notes 2 (halaman 23-24) Basis of preparation of consolidated financial statements
Prinsip-prinsip konsolidasi Notes 2 (halaman 24-28) Principles of consolidation
Kas dan setara kas Notes 2 (halaman 28) Cash and cash equivalents
Piutang usaha dan piutang lain-lain Notes 6 (halaman 74-75) Trade and other receivables
Persediaan Notes 2 (halaman 28-29) Inventories
Properti investasi Notes 2 (halaman 32-33) Investment property
Aset tetap Notes 2 (halaman 31-32) Fixed assets
Tanah belum dikembangkan Undeveloped land
Penurunan nilai aset nonkeuangan Notes 2 (halaman 38-39) Impairment of non-financial assets
Beban tangguhan Deferred charges
Utang usaha dan liabilitas lain-lain Notes 19 (halaman 117), Notes 21 (halaman 119) Trade payables and other liabilities
Pengakuan pendapatan dan beban Notes 2 (halaman 60-62) Revenue and expense recognition
Penjabaran mata uang asing Notes 2 (halaman 62-63) Foreign currency translation
Transaksi dengan pihak berelasi Notes 2 (halaman 28) Transactions with related parties
Pajak penghasilan Notes 2 (halaman 42-45), Notes 18 (114-117) Income taxes
Pinjaman Borrowings
Provisi Notes 2 (halaman 63) Provisions
Imbalan kerja karyawan Notes 2 (halaman 45-49) Employee benefits
Laba per saham Notes 2 (halaman 60) Earnings per share
Dividen Notes 34 (halaman 149) Dividends
Pelaporan segmen Notes 47 (halaman 204-207) Segment reporting
Instrumen keuangan derivatif Notes 2 (halaman 58-60) Derivative financial instruments
Penerapan standar akutansi baru The implementation of new statements of accounting standards
Kombinasi bisnis Notes 2 (halaman 26-28) 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 Short-term investment
Aset hak guna Right of use assets
Properti investasi Notes 2 (halaman 32-33) Investment properties
Goodwill Notes 2 (halaman 26-28), Notes 15 (halaman 98) Goodwill
Investasi pada entitas asosiasi Investment in associates
Aset takberwujud Intangible assets
Beban dibayar dimuka Prepaid expenses
Piutang dan utang asuransi Insurance receivables and payables
Piutang pembiayaan konsumen Consumer financing receivables
Aset konsesi Notes 2 (halaman 34-37) Concession assets
Liabilitas atas kontrak 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 Share capital
Pengaturan pembayaran berbasis saham Share-based payment arrangement
Biaya emisi efek ekuitas Stock issuance cost
Instrumen keuangan 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 51 (halaman 215-217) Events after reporting period
Penerapan standar akuntansi baru Notes 52 (halaman 217-218) Adoption of new accounting standards
Standar akuntansi yang telah disahkan namun belum berlaku efektif Notes 53 (halaman 218-219) Accounting standards issued but not yet effective
Utang pembiayaan konsumen Consumer financing liabilities