Historical costs are generally based on the fair value of the consideration given in exchange for assets. The consolidated financial statements include the Group's financial statements as described in Note 1.e. The Group classifies financial assets into one of the following four categories: i) Aset Keuangan yang Diukur pada Nilai Wajar Melalui Laba Rugi (FVTPL). i) Financial assets at fair value through profit or loss (FVTPL).
The Group classifies financial liabilities into one of the following categories: i) Obligations relating to Nilai Wajar Melali Laba Rugi (FVTPL). i) Financial liabilities at fair value through profit or loss (FVTPL). When the Group reclassifies its financial asset from fair value through profit or loss to fair value through other comprehensive income, the financial asset is measured at fair value. If such an indication exists, the Group must assess the recoverable amount of the asset.
The Group presents assets subject to operating leases in the balance sheet based on the nature of the asset. At the commencement date of the lease, the Group recognizes a right-of-use asset and a lease liability. The Group recognizes any gain or loss relating to the partial or full termination of the lease in the profit and loss account; And.
Leasing contracts transfer ownership of assets to the lessee at the end of the lease term.
Sumber Ketidakpastian Estimasi dan Pertimbangan Akuntansi yang Penting
Incomes of companies in the group are sometimes also subject to final and non-final profit tax. Any changes to these assumptions will affect the book value of the pension liability. The Group measures revenue from construction works at the fair value of the consideration received or consideration to be received, net of margin.
The Group assesses its provision for maintenance dredging costs and calculates the reinvestment in maintenance and interest charges on concession assets at the end of the reporting period. The Group's trade receivables are used as collateral for long-term bank loans (Note 19). Management believes that the Group's inventories do not require insurance coverage in accordance with the terms of this inventory.
The financial statements of associated companies are prepared for the same reporting period as the group. Based on a review of the replaceable value of investment properties, the company's management believes that there are no events or changes that would indicate a decline in the value of the assets as of December 31, 2020. The rights of the company's creditors, which are specifically guaranteed by the company's assets of existing and future companies.
As part of the issuance of these bonds, the Company has received an assessment for long-term bonds (bonds) from PT Fitch Ratings Indonesia ("Fitch") and PT Pemeringkat Efek Indonesia ("Pefindo") with ratings: AA (idn )/idAA (A double). Some leases contain extension options that can be exercised by the Group before the end of the non-cancellable contract period. The following table presents a summary of the employee benefit liabilities and expenses reported in the consolidated statement of financial position:
Changes in the group's pension schemes and other long-term employment benefits per 31 December 2020 and 2019 were as follows: The present value of the defined benefit pension obligation is calculated based on the salary of the future program participants. 56 of the year 1991 regarding the transfer of the form of a public company (Perum) Port I to a limited company (Persero).
Based on the results of the General Meeting of Shareholders (GMS) as described in the GMS Minutes of PT Pelabuhan Indonesia I (Persero) No. The construction revenue is the compensation of the service recognized by the Company for the construction of the multi-purpose terminal at Kuala Tanjung and the Belawan Phase 2 container terminal.
Instrumen Keuangan dan Manajemen Risiko Keuangan
The accounting value of the financial asset reflects the value of the maximum credit exposure. Liquidity risk occurs when the group's cash flow position is not sufficient to cover the liabilities that fall due. The fair value of most of the financial assets and liabilities approximates their book value, as the effect of discounting is not significant.
That the port director of the Directorate General of Sea Transport of the Ministry of Transport in accordance with letter no. The activity of Matching and Research (Coklit) is carried out every month and no later than the 20th (twentieth) of the first month of the following term. Carry out comprehensive Annual Financial Report Audit activities no later than 14 (fourteen) of April of the following year with an Independent Auditor appointed by the Second Party.
The second party must submit to the first party an annual financial report audited by an independent auditor appointed by the second party no later than April 30 of the following year. Within a period of 360 days before the end of the concession period, the parties must take the necessary steps to terminate the cooperation agreement and complete the transfer of assets and the terminal management process from the second party to the first party. Based on the findings of the audit of specific objectives from BPKP in accordance with BPKP report no.
The impact of the investment errors in these assets will have a major effect on the financing position of DP4. Based on the joint decision of the Minister of the Interior and the Minister of Transport No. At present, the plaintiff's legal action has been submitted to the Supreme Court of the Republic of Indonesia.
The subject of the lawsuit is cooperation in the use of land owned by PT Pelabuhan Indonesia I (Persero), located at Jalan Indra Pura no. The latest position is that the plaintiff filed a cassation appeal to the Supreme Court of the Republic of Indonesia regarding the decision on the level of appeal of PT Medan. The current state of the matter is that there is an agenda of decision stating that the plaintiff's kalim has been declared by default judgment.
The purpose of the lawsuit is a rights dispute, which, according to the plaintiff, arose due to the termination of the cooperation between PT Pelabuhan Indonesia I (Persero) (defendant II) and the Indonesian. KOPKARMAR) (Defendant I) which consequently resulted in KOPKARMAR workers being transferred to other companies. At the time of the transition process, the claimant declares that he had not received his rights under the provisions.
Standar Akuntansi yang Sudah Diterbitkan namun Belum Berlaku Efektif
Sampai dengan tanggal persetujuan laporan keuangan konsolidasian, Grup masih mempelajari kemungkinan dampak dari penerapan ketentuan Undang-Undang Cipta Kerja, serta dampaknya terhadap laporan keuangan konsolidasian Grup. Pada bulan Februari 2021, pemerintah resmi menerbitkan 45 peraturan pemerintah (PP) dan 4 keputusan presiden berupa delegasi legislasi UU Cipta Kerja yang sebelumnya telah disahkan menjadi UU No pada tanggal 2 November 2020. Pada tanggal pengesahan UU No. laporan keuangan konsolidasian ini, Grup terus melakukan evaluasi terhadap potensi dampak penerapan ketentuan Undang-Undang Cipta Kerja, serta dampaknya terhadap laporan keuangan konsolidasian Grup.
Standar baru dan amandemen standar yang berlaku efektif untuk periode yang dimulai pada atau setelah tanggal 1 Januari 2021, dengan penerapan dini diperbolehkan, adalah sebagai berikut. Amandemen PSAK 71, Amandemen PSAK 55, Amandemen PSAK 60, Amandemen PSAK 62 dan Amandemen PSAK 73 tentang reformasi acuan suku bunga – Tahap 2. Amandemen PSAK 71, Amandemen PSAK 55, Amandemen 60, Amandemen 60, AK menjadi PSAK 62 dan amandemen PSAK 73 tentang reformasi benchmark suku bunga – tahap 2.
Amandemen standar yang berlaku efektif untuk periode yang dimulai pada atau setelah 1 Januari 2022, dengan penerapan dini diperbolehkan, adalah sebagai berikut. Standar baru yang berlaku efektif untuk periode yang dimulai pada atau setelah 1 Januari 2022, dengan penerapan dini diperbolehkan, adalah sebagai berikut. Sampai dengan tanggal pengesahan laporan keuangan ini, Perseroan masih melakukan evaluasi terhadap potensi dampak penerapan standar baru, amandemen standar dan interpretasi standar tersebut.
Until the date of the annual accounts are approved, the Company is still evaluating the potential impact of the adoption of new standards, amendments to standards and interpretations of these standards.
Tanggung Jawab dan Otorisasi Penerbitan Laporan Keuangan Konsolidasian
