Perubahan ini telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia berdasarkan keputusan tertulis no. Perubahan nama perusahaan dari “PT Citra Kebun Raya Agri Tbk” menjadi “PT Cakra Mineral Tbk” dan perubahan kegiatan usaha utama perusahaan dari yang semula bergerak di bidang perdagangan, pengangkutan, konstruksi, perindustrian, jasa, pertanian dan kehutanan menjadi pertambangan, perdagangan, perindustrian, komunikasi dan investasi dengan daftar no. PT Citra Kebun Raya Agri Tbk” menjadi “PT Cakra Mineral Tbk”, dan kegiatan utama perseroan diubah dari perdagangan, pengangkutan, pembangunan, perindustrian, jasa, pertanian dan kehutanan menjadi pertambangan, perdagangan, perindustrian, pengangkutan dan penanaman modal oleh notaris akta no. . .
The deed was approved by the Minister of Law and Human Rights of the Republic of Indonesia based on Decision Letter No. 4 of 30 June 2015 from Notary Indah Khaerunnisa, S.H., M.Kn., regarding amendments to the company's articles of association to comply with Financial Services Authority (OJK) Regulation No .32/POJK.04/2014 regarding planning and arrangement of annual general meetings and OJK Regulation No. This amendment act was approved by the Minister of Law and Human Rights of the Republic of Indonesia based on decision letter no.
UMUM (lanjutan) GENERAL (continued)
Penawaran Umum Saham Perusahaan (lanjutan) Public offering of a company (continued) Akbala Waran Seri I tidak sempai sampai habis. If the Series I Warranty is not exercised by the end of the Term, the Series I Warranty will expire, be worthless and void, and the Term may not be extended. On June 30, 2008, the company obtained a valid declaration from Bapepam-LK based on letter no.
The summary of the public offering of the Company's shares and the corporate actions affecting the issued shares until June 30, 2020 is as follows:.
UMUM (lanjutan) GENERAL (continued) Dewan Komisaris dan Direksi serta Karyawan
The company's key management personnel include all members of the supervisory boards and directors. The Memorandum of Association was approved by the Minister of Law and Human Rights of the Republic of Indonesia based on the decision letter. PIT is currently in the process of obtaining approval for the IUPOP expansion from the Governor of West Sumatra.
As of the completion date of the consolidated financial statements, the extension of the IUPOP of PIT has not yet been approved.
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Struktur Anak Perusahaan (Lanjutan) Struktur Anak Perusahaan (Lanjutan) PT Persada Indo Tambang (PIT) (Lanjutan) PT Persada Indo Tambang (PIT) (Lanjutan) PIT memperoleh Izin Usaha Pertambangan. PIT telah memperoleh Izin Usaha Pertambangan dan Produksi (IUPOP) dari Bupati Solok Selatan berdasarkan Surat Keputusan No. PIT saat ini sedang dalam proses mendapatkan persetujuan perpanjangan Izin Usaha Pertambangan (IUP) dari Gubernur Sumatera Barat .
TPM didirikan di British Virgin Islands (BVI) sebagai Perusahaan Bisnis BVI, sebagaimana tercantum dalam Akta Pendirian (Pasal 7) tertanggal 9 Agustus 2012 berdasarkan Daftar Perusahaan No. Pada tanggal 8 Desember 2014, Perusahaan mengakuisisi 100% saham TPM melalui pembelian satu saham TPM milik Rami Sadek M Kuwatly dengan harga USD 200.000. Penerbitan Laporan Keuangan Konsolidasian Penerbitan Laporan Keuangan Konsolidasian Laporan keuangan konsolidasi ini telah diotorisasi.
The consolidated financial statements were approved for issue by the Board of Directors of the Company, as the party responsible for the preparation and completion of the consolidated financial statements, on July 29, 2020.
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN (lanjutan)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
The difference between the fair value of any consideration paid and the relevant share acquired in the carrying value of net assets of the subsidiary is recorded in equity. The cost of an acquisition is measured as the total of the consideration transferred, measured at the acquisition date's fair value and against the amount of any NBI in the acquiree. The currency used in the preparation and presentation of the consolidated financial statements is the Indonesian Rupiah.
The functional currency of the entities in the Group is the Indonesian Rupiah, with the exception of Twin Pine Management Ltd. Financial assets of the Group, consisting of cash and at banks, other receivables and other assets, are classified in this category. Continuing involvement in the form of a guarantee on the transferred asset is valued at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group would have to repay.
Impairment losses are measured as the difference between the carrying amount of the asset and the present value of the estimated future cash flows, discounted at the original effective interest rate of the financial asset. The carrying amount of the asset must be reduced directly or through a provision account. The impairment loss is measured as the difference between the carrying amount of the financial asset and the present value of the estimated future cash flows, discounted at the current market yield for a comparable financial asset.
The accounting value of the replaced part is deducted in the accounting year in which they are incurred. Any gain or loss arising from derecognition of the assets (calculated as the difference between the net sales proceeds and the asset's accounting value) is included in the current period in the result. Non-financial assets that have been subject to impairment are reviewed on each accounting day for possible reversal of the impairment.
If there is no such certainty, the leased asset is depreciated over the useful life of the asset or the duration of the lease, whichever is shorter.
PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG PENTING
Aset dan liabilitas pajak tangguhan mungkin saling eksklusif. penghapusan, jika dan hanya jika, 1) terdapat hak yang berkekuatan hukum untuk melakukan saling hapus aset dan liabilitas pajak kini dan 2) aset dan liabilitas pajak tangguhan berkaitan dengan pajak penghasilan yang dikenakan oleh otoritas perpajakan yang sama. Aset dan liabilitas pajak tangguhan dapat saling hapus jika, dan hanya jika, 1) terdapat hak yang berkekuatan hukum untuk melakukan saling hapus aset dan liabilitas pajak kini dan 2) aset dan liabilitas pajak tangguhan tersebut berkaitan dengan entitas kena pajak yang sama dan otoritas pajak yang sama. Pendapatan diukur pada nilai wajar pembayaran yang diterima pada saat jasa diberikan kepada pelanggan.
Revenue is recognized when it is probable that the economic benefits will be obtained, and its value can be measured reliably. Revenue is measured at the fair value of payment received when services are provided to customers. Basic earnings per share is calculated by dividing net profit attributable to the owners of the parent entity for the year by the weighted average number of ordinary shares outstanding.
Dewan bertanggung jawab untuk mengalokasikan sumber daya, menilai kinerja segmen operasi dan membuat keputusan strategis. Segmen operasi dilaporkan dengan cara yang konsisten dengan pelaporan internal kepada dewan. Dewan bertanggung jawab untuk mengalokasikan sumber daya, menilai kinerja segmen operasi dan membuat keputusan strategis.
CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS
PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG PENTING (lanjutan)
CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS (continued)
The Group assesses specific accounts if it is known that their debtors cannot meet their financial obligations. In this, the group considers, based on available facts and circumstances, including, but not limited to, the length of their relationship with the debtors and the debtors. The useful life of each item of the group's fixed assets is determined based on the expected useful life.
These estimates are determined on the basis of the group's internal technical assessment and experience from similar assets. The group, as a taxpayer, calculates its tax liability in the case of self-employment with reference to applicable tax rules. Any difference between the actual result and the carrying amount can affect the amount of the tax claim, tax liability, tax expense and deferred tax assets.
Estimates and Assumptions (Continued) Aset Pajak Tangguhan yang Direrealisal Recoverability of deferred tax assets Nilai cadasing aset pajak tanguhan ditelaah pada. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient future taxable profit will be available to utilize all or part of the deferred tax assets. However, if there is no assurance that the Group will generate sufficient future taxable profit that would enable the use of all or part of the deferred tax assets, the assets are not recognized in the consolidated statement of financial position.
The Group's accounting policy for recognizing the provision of environmental liabilities requires significant estimates and assumptions, such as the requirements of the legal framework and relevant regulations, the extent of possible contamination and the time, area and costs required for closure and remediation activities. Reservations recognized at each location are regularly reviewed and updated based on current facts and conditions.
PIUTANG LAIN-LAIN OTHER RECEIVABLES
PIUTANG LAIN-LAIN (lanjutan) OTHER RECEIVABLES (continued) Piutang PT Rajawali Agro Andalan Nusantara (RAAN)
The company will report the tax loss for 2019 to the tax office in the annual declaration for the assessment of corporate income tax.
LIABILITAS DIESTIMASI ATAS IMBALAN KERJA KARYAWAN
ESTIMATED LIABILITIES FOR EMPLOYEES’
SIFAT DAN TRANSAKSI DENGAN PIHAK BERELASI
NATURE AND TRANSACTIONS WITH RELATED PARTIES
MODAL SAHAM SHARE CAPITAL Susunan pemegang saham Perusahaan per 30 Juni
KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST Rincian kepentingan non-pengendali pada tanggal
BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
PENDAPATAN (BEBAN) LAIN-LAIN OTHER EXPENSES
INFORMASI SEGMEN SEGMENT INFORMATION Grup mengklasifikasikan aktivitas usahanya menjadi
INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS Tabel berikut menyajikan nilai tercatat dan estimasi nilai
- MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN
- FINANCIAL RISK MANAGEMENT AND CAPITAL MANAGEMENT
- MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN (lanjutan)
- FINANCIAL RISK MANAGEMENT AND CAPITAL MANAGEMENT (continued)
The main risks facing the Group are credit risk, currency risk, interest rate risk and liquidity risk. Financial policies are carefully executed to manage these risks to minimize potential losses for the Group. Credit risk is the risk that the Group will suffer a loss as a result of their customers, clients or counterparties failing to fulfill their contractual obligations.
To overcome this risk, the group has a policy of only placing their funds in banks with a good profit. Prudent liquidity risk management requires that the Group has sufficient liquid funds available and in banks to support the Group's business activities in a timely manner. In order to anticipate the risk of fund management, the group has estimated short- and medium-term funds to support their operational needs and ensure the availability of the fund based on the adequacy of binding credit facilities.
The Group's objective in managing capital is to ensure the Group's ability to continue operations while seeking to maximize the benefits for shareholders and other stakeholders. To maintain or adjust the capital structure, the group can adjust the amount of dividends to shareholders, issue new shares or sell assets to reduce debt. The accompanying consolidated accounts have been prepared on the assumption that the group can continue operations.
In addition, as stated in note 5, the group is still in discussion with the debtor in relation to the latter's settlement of the company's receivables as a result of the company's investment sale in 2011. These circumstances may cause uncertainty about the group's ability. to continue as a going concern.
