Indonesia No.KP 133 Tahun 2011 tanggal 2 Maret 2011 tentang Pemberian Izin Usaha Kepada PT Pelabuhan Indonesia I (Persero) sebagai BUP. Keputusan Menteri Perhubungan Republik Indonesia No.KP 133 Tahun 2011 tanggal 2 Maret 2011 tentang Pemberian Izin Usaha kepada PT Pelabuhan Indonesia I (Persero) sebagai BUP. Akta ini telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan surat keputusan No.AHU-AH tanggal 11 Januari 2019.
1 tanggal 1 April 1999 oleh notaris Rahmat Santoso, S.H., notaris di Surabaya, dan mendapat persetujuan Menteri Hukum dan Hak Asasi Manusia dengan Surat Keputusan No. C-6465 HT.01.01 Th.99 tanggal 9 April 1999. LNG didirikan berdasarkan akta No.01 tanggal 1 Oktober 2019 dari Heni Yuniantin, S.H., M.Kn., notaris di Sidoarjo dan disahkan oleh Menteri Hukum dan Hak Asasi Manusia dengan keputusan No. PPI1 - Patimban didirikan atas dasar akta Nomor 1 tanggal 5 Februari 2021 dari Dedy Syamri, S.H., Notaris di Jakarta, dan telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia dengan keputusan No.
Penetapan Keputusan Menteri BUMN pada Rapat Umum Pemegang Saham (RUPS) Pelindo III No.3 tanggal 1 Oktober 2021.
IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The carrying amount of the investment is adjusted to recognize changes in the group's share of the participation's net assets since the date of acquisition. Consolidated profit or loss reflects the Group's share of the participation's results of operations. Any change in the associate's OCI is presented as part of the Group's OCI.
Unrealized gains and losses resulting from transactions between the Group and the associate are eliminated to the extent of the interest in the associate. The financial statements of the associate are prepared for the same reporting period of the Group. The Group recognizes right-of-use assets on the commencement date of the lease (ie the date the underlying asset is available for use).
Joint ventures: where the Group has rights to only the net assets of the joint arrangement. Joint operations: where the Group has both the rights to assets and obligations for the liabilities of the joint arrangement. The amortization of the costs starts when the concession assets are ready to be operated.
The Group bears the customers' credit risk for the amounts it can receive from the customers. Changes in the accounting value of the provision account are recognized in the result. The changes are not expected to have a significant impact on the group's financial statements.
The Group is currently assessing the impact of the amendments to determine the impact they will have on the Group's financial reporting. This standard is not expected to affect the Group's financial reporting upon initial application.
PENGGUNAAN ESTIMASI, PERTIMBANGAN DAN ASUMSI MANAJEMEN
Standar akuntansi komprehensif baru untuk kontrak asuransi, yang mencakup pengakuan dan pengukuran, penyajian dan pengungkapan, ketika PSAK 74 mulai berlaku, akan menggantikan PSAK 62: Kontrak asuransi. Tujuan keseluruhan PSAK 74 adalah untuk menyediakan model akuntansi kontrak asuransi yang lebih berguna dan konsisten bagi perusahaan asuransi. Standar akuntansi baru yang komprehensif untuk kontrak asuransi yang mencakup pengakuan dan pengukuran, penyajian dan pengungkapan, pada tanggal efektifnya, PSAK 74 akan menggantikan PSAK 62: Kontrak asuransi.
Tujuan keseluruhan PSAK 74 adalah untuk menyediakan model akuntansi kontrak asuransi yang lebih berguna dan konsisten bagi perusahaan asuransi. Penerapan dini diperbolehkan jika entitas juga menerapkan PSAK 71 dan PSAK 72 pada atau sebelum tanggal penerapan awal PSAK 74. Standar ini diperkirakan tidak akan berdampak pada pelaporan keuangan grup ketika pertama kali diterapkan.
Early application is permitted, provided the entity also applies PSAK 71 and PSAK 72 on or before the date of initial application of PSAK 74.
MANAGEMENT’S USE OF ESTIMATES, JUDGEMENTS AND ASSUMPTIONS
The Group applies judgment in assessing whether it is reasonably certain to exercise the option to renew or terminate the lease or not. Accordingly, financial assets and liabilities are accounted for in accordance with the Group's accounting policies disclosed in Note 2u. The Group recognizes revenue from the construction of the concession asset and construction costs of the concession asset in accordance with PSAK 34.
The Group measures construction revenue at the fair value of the consideration received or to be received without margin. For trade receivables and contract assets, the Group applies practical guidelines in the calculation of expected credit losses. In carrying out this evaluation, the Group reconsiders the external credit rating of the debt instrument.
The group assesses whether there is objective documentation that trade receivables are impaired at the end of each accounting period. The group decided to depreciate concession assets on a straight-line basis over the concession period. The Group will calibrate the matrix to adjust historical credit loss experience with forward-looking information.
The Group's historical credit loss experiences and forecasts of economic conditions may also not be representative of actual customer defaults in the future. The Group recognizes liabilities for expected corporate tax issues based on estimates of taxable profit. These are common life expectancies applied in the sectors in which the Group operates.
PIUTANG LAIN-LAIN OTHER RECEIVABLES 31 Maret 2022/31 Desember 2021/
PENDAPATAN MASIH AKAN DITERIMA ACCRUED REVENUES 31 Maret 2022/31 Desember 2021/
31 Maret 2022/ 31 Desember 2021/
- INVESTASI JANGKA PANJANG LONG-TERM INVESTMENT 31 Maret 2022/31 Desember 2021/
- PROPERTI INVESTASI INVESTMENT PROPERTIES
- ASET KERJASAMA OPERASI JOINT OPERATION ASSETS Aset kerjasama operasi merupakan aset yang
- PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
- PENDAPATAN DITERIMA DI MUKA JANGKA PENDEK
- SHORT-TERM UNEARNED REVENUES
- PERPAJAKAN TAXATION 31 Maret 2022/ 31 Desember 2021/
- LIABILITAS JANGKA PANJANG LAINNYA OTHER LONG-TERM LIABILITIES 31 Maret 2022/31 Desember 2021/
- MODAL SAHAM SHARE CAPITAL Pemegang saham Perusahaan (dahulu Pelindo II)
- TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
- KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
- PENDAPATAN DAN BEBAN KONSTRUKSI CONSTRUCTION REVENUES AND EXPENSES 31 Maret 2022/31 Maret 2021/
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk PT Bank Tabungan Negara Tbk - - PT Bank Tabungan Negara Tbk PT Bank Mandiri (Persero). Tbk PT Bank Rakyat Indonesia Tbk PT Bank Rakyat Indonesia Tbk PT Bank Negara Indonesia. Berdasarkan keputusan para pemegang saham yang diaktakan dalam akta perubahan undang-undang no. 2 tanggal 15 Agustus 2008 di notaris Agus Sudiono Kuntjoro, S.H., modal dasar perseroan Rp terdiri dari 4.000.000 lembar saham dengan nilai nominal Rp. 1,00,000 (nilai penuh) per saham.
On the basis of the act of the Minister for State-Owned Enterprises as the general meeting of the company's shareholders, as was notarized in notarial document no. 03 notary Nanda Fauz Iwan, S.H., M.Kn., dated 2 August 2013, the Government of the Republic of Indonesia, represented in this case by the Minister of State Corporations, has increased its investment in the company (formerly Pelinda II) by Rp. which resulted from the transfer of the entire share capital owned by the Republic of Indonesia to Rukinda for the restructuring of Rukinda. With the additional capital contribution of the Republic of Indonesia, the issued and fully paid capital of the company (formerly Pelindo II) changed from Rp. to Rp.
Berdasarkan Keputusan Menteri BUMN selaku Rapat Umum Pemegang Saham Perseroan yang diaktakan dalam akta notaris Nanda Fauz Iwan, S.H., M.Kn. 09 tanggal 21 Agustus 2019, Pemerintah Republik Indonesia dalam hal ini diwakili oleh Menteri BUMN mengubah jenis saham yang semula tanpa seri menjadi terdiri dari saham Seri A Dwiwarna dan saham Seri B. jenis saham, modal dasar Perseroan (dahulu Pelindo II) adalah Rp terdiri dari 4.000.000 lembar saham dan terbagi atas satu lembar saham Seri A Dwiwarna dengan nilai nominal Rp1.000.000 (nilai penuh) dan Rp3.999.999 lembar saham Seri B, masing-masing dengan nilai nominal Rp1.000.000 (nilai penuh).
Modal ditempatkan dan disetor penuh Negara Republik Indonesia adalah Rp, terdiri atas 1 lembar saham Seri A Dwiwarna dengan nilai nominal Rp1.000.000 (nilai penuh) dan 1.444.028 lembar saham Seri B masing-masing bernilai nominal Rp. 1. 000.000 (nilai penuh). Modal ditempatkan dan disetor penuh Negara Republik Indonesia adalah Rp, terdiri atas 1 lembar saham Seri A Dwiwarna dengan nilai nominal Rp1.000.000 (nilai penuh) dan 8.475.066 lembar saham Seri B masing-masing bernilai nominal Rp. 1. 000.000 (nilai penuh). Sesuai dengan akta notaris Nanda Fauz Iwan Nomor 02 tanggal 9 Februari 2022 tentang Perubahan Struktur Permodalan dan Perubahan Anggaran Dasar Perusahaan Perseroan (Persero) PT Pelabuhan Indonesia.
Periode yang Berakhir pada Tanggal/Period Ended
PENDAPATAN (BEBAN) OPERASI LAINNYA - NETO
OTHER OPERATING INCOME (EXPENSE) - NET 31 Maret 2022/31 Maret 2021/
BEBAN KEUANGAN FINANCE COSTS
SALDO, SIFAT HUBUNGAN DAN JENIS TRANSAKSI DENGAN PIHAK BERELASI
BALANCE, NATURE OF RELATIONSHIP AND TRANSACTION WITH RELATED PARTIES
The Company (formerly Pelindo II) may authorize cooperation partners regarding the fee within the concession area, provided that the exercise of this authority must be approved by the Company (formerly Pelindo II) and in accordance with applicable legislation. At the end of the concession period, the Company is obliged to: (cont.) - Mengalihkan atau kelamada. The Company (formerly Pelindo II) has the right to enter into partnership cooperation with the partners and subsidiaries of the Company (formerly Pelindo II).
On 11 November 2015, the Company (formerly Pelindo II) and Tanjung Priok Main Port Authority Office (Tanjung Priok Port Authority) signed a concession agreement regarding operational activities at port operated by the Company (formerly Pelindo II) (Concession Agreement), which on July amended is c) Tanjung Priok - Pelabuhan yang Diusahakan Perusahaan (dahulu Pelindo II). The Company (formerly Pelindo I) has been given rights to enter into agreements with other parties and/or enter into partnership with other business entities or affiliates without compromising the responsibilities and obligations of the Company (formerly Pelindo I) in respect of eliminating the enforcement of the Belawan Phase II Concession Agreement. The Company (formerly Pelindo III) entered into an agreement on the provision of port services in Terminal Multipurpose Teluk Lamong (TMTL) No.
The Company (formerly Pelindo III) is required to conduct annual audits of financial statements with independent auditors appointed by the Company (formerly Pelindo III). Under the agreement, the company (formerly Pelindo III) has the right to operate and carry out port service activities and port-related services in the Labuan Bajo port area under the State Property Utilization Cooperation (KSP-BMN) scheme. On February 14, 2020, the Company (formerly Pelindo II) and PP agreed to issue a Supplemental Agreement Letter (Addendum) V No.
On May 18, 2020, the Company (formerly Pelindo II) and PP agreed to enter into a Supplemental Agreement (Addendum) VI No. On February 14, 2020, the Company (formerly Pelindo II) and PP agreed to enter into a Supplemental Agreement Letter (supplement). On August 18, 2020, the company (formerly Pelindo II) and PP agreed to enter into a Supplementary Agreement (Addendum) VII No.
In accordance with the PIA, the Company (formerly Pelindo II) and PPI shall then identify the existing agreements signed by the Company (formerly Pelindo II) and the third parties regarding the project implementation for transfer (novation) to PPI. On September 30, 2021, the company and PPI (formerly Pelindo II) signed a letter of supplementary agreement (addendum).
