[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry

Kebijakan akuntansi signifikan Significant accounting policies
30 September 2023
Dasar penyusunan laporan keuangan konsolidasian Notes 2 (halaman 27) Basis of preparation of consolidated financial statements
Prinsip-prinsip konsolidasi Notes 2 (halaman 29) Principles of consolidation
Kas dan setara kas Notes 2 (halaman 32) Cash and cash equivalents
Piutang usaha dan piutang lain-lain Notes 6 (halaman 79-80) Trade and other receivables
Persediaan Notes 2 (halaman 32-33) Inventories
Properti investasi Notes 2 (halaman 36-37) Investment property
Aset tetap Notes 2 (halaman 35-36) Fixed assets
Tanah belum dikembangkan Undeveloped land
Penurunan nilai aset nonkeuangan Notes 2 (halaman 42-43) Impairment of non-financial assets
Beban tangguhan Deferred charges
Utang usaha dan liabilitas lain-lain Trade payables and other liabilities
Pengakuan pendapatan dan beban Notes 2 (halaman 64-65) Revenue and expense recognition
Penjabaran mata uang asing Foreign currency translation
Transaksi dengan pihak berelasi Notes 2 (halaman 32) Transactions with related parties
Pajak penghasilan Notes 2 (halaman 46-49) Income taxes
Pinjaman Borrowings
Provisi Notes 2 (halaman 68) Provisions
Imbalan kerja karyawan Notes 2 (halaman 50-53) Employee benefits
Laba per saham Notes 2 (halaman 64) Earnings per share
Dividen Dividends
Pelaporan segmen Segment reporting
Instrumen keuangan derivatif Derivative financial instruments
Penerapan standar akutansi baru The implementation of new statements of accounting standards
Kombinasi bisnis 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 36-37) Investment properties
Goodwill 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 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 Notes 32 (halaman 157-158) Share capital
Pengaturan pembayaran berbasis saham Share-based payment arrangement
Biaya emisi efek ekuitas Stock issuance cost
Instrumen keuangan Notes 2 (halaman 54-62) 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 Notes 51 (halaman 226) Accounting standards issued but not yet effective
Utang pembiayaan konsumen Consumer financing liabilities