UTANG JANGKA PANJANG LAINNYA OTHER LONG-TERM PAYABLES
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
for the Three-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
93
22. LIABILITAS IMBALAN KERJA 22. EMPLOYEE BENEFITS LIABILITIES
Kelompok Usaha memberikan imbalan kerja kepada karyawan berdasarkan peraturan Kelompok Usaha
dan Undang-undang No. 132003 dan dicatat sesuai dengan PSAK No. 24 Revisi 2013. Liabilitas terkait
disajikan pada akun “Liabilitas Imbalan Kerja” pada laporan posisi keuangan konsolidasian dengan
beban terkait disajikan sebagai bagian dari “Beban Umum dan Administrasi” pada laporan laba rugi
dan penghasilan komprehensif lain konsolidasian. Pada
tanggal 31 Desember 2016, liabilitas imbalan kerja ditentukan berdasarkan perhitungan aktuaria yang
dilakukan oleh aktuaris independen. The
Group provides
employee service
entitlements based on the Group’s regulations and Labor Law No. 132003 as accounted for in
accordance with PSAK No. 24 Revised 2013. The related liabilities are presented as “Employee
Benefits Liabilities ” in the consolidated statements
of financial position with the related expenses presented as part of “General and Administrative
Expenses” in the consolidated statements of profit
or loss and other comprehensive income. As of December 31, 2016, the employee benefits
liabilities were determined through actuarial valuations performed by independent actuaries.
Asumsi-asumsi penting yang digunakan dalam perhitungannya adalah sebagai berikut:
The significant
assumptions used
in the
calculations are as follows:
Tingkat bungaDiscount rates : 8,14 - 8,91 per tahun 2017 dan 2016
8.14 - 8.91 per annum 2017 and 2016 Tingkat kenaikan gaji per tahun
: 6,50 - 10,00 per tahun 2017 dan 2016 Annual wages and salary increases
6,50 - 10,00 per annum 2017 and 2016 Pengembalian aset program yang
: 10,00 - 15,00 per tahun 2017 dan 2016 diharapkanExpected return on plan assets
10,00 - 15,00 per annum 2017 and 2016 Usia pensiunRetirement age
: 55 tahun55 years old Tingkat cacatDisability rate
: 10 dari tingkat kematian10 of mortality rate Metode penilaianValuation method
: Projected Unit Credit Pensiun dinipengunduran diri
: 3 -10 sampai dengan usia 25 dan berkurang secara linear Early retirementresignation
sampai dengan 1 pada usia 45 - 55 dan setelahnya 10 up to the age of 25 and reducing linearly to 1
at the age of 45 - 55 and thereafter Tingkat kematianMortality rate
: Tabel Mortalita III Indonesia TMI III Indonesian Mortality Table III TMI III
Beban imbalan kerja yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah
sebagai berikut: The employee benefits expense recognized in the
consolidated statements of profit or loss and other comprehensive income is as follows:
Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret
Three-month Period Ended March 31 2017
2016
Biaya jasa kini 8.650.638
6.806.265 Current service cost
Biaya bunga Net interest expense on
kewajiban manfaat pasti - neto 3.558.034
3.580.185 net defined benefit liability
Beban imbalan kerja - neto 12.208.672
10.386.450 Employee benefits - net
The original consolidated financial statements included herein are in the Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir
pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah,
Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk
AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of March 31, 2017 and
for the Three-month Period Then Ended
Expressed in Thousands of Rupiah, Unless Otherwise Stated
94
22. LIABILITAS IMBALAN KERJA lanjutan 22. EMPLOYEE
BENEFITS LIABILITIES
continued
Liabilitas imbalan kerja karyawan adalah sebagai berikut:
The liabilities for employees’ benefits are as
follows:
31 Desember 2016 31 Desember 2016 31 Desember 2015 31 Desember 2014
31 Desember 2013 December 31, 2016
December 31, 2016 December 31, 2015 December 31, 2014 December 31, 2013
Nilai kini liabilitas Present value of defined
imbalan kerja 286.500.125 274.345.620 195.397.043 204.203.608 186.668.986
benefits obligation Rugi aktuarial yang
Unrecognized actuarial belum diakui
- -
- 18.896.778 32.489.552 losses
Biaya jasa lalu yang Unrecognized past service
belum diakui -
- -
1.856.410 2.378.394
cost Liabilitas imbalan kerja,
yang dilaporkan Employee benefits liability
sebelumnya 286.500.125 274.345.620 195.397.043 183.450.420 151.801.040
as previously reported Nilai wajar aset program
55.146.431 55.146.431 51.842.845 54.851.360 48.549.548 Fair value of plan assets
Penyajian kembali -
- -
20.753.188 34.969.858
Restatement
Liabilitas imbalan Employee benefit liability -
kerja - neto 231.353.694 219.199.189 143.554.198 149.352.248 138.221.350
net
Mutasi nilai kini liabilitas imbalan kerja karyawan adalah sebagai berikut:
Movements in the present value of the benefits obligations are as follows:
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Saldo awal 274.345.620
195.397.043 Balance at beginning
Biaya jasa kini 8.650.638
28.937.405 Current service cost
Biaya bunga 3.558.034
20.277.135 Interest cost
Ekspektasi pembayaran imbalan 54.167
7.018.329 Expected benefit payment
Keuntungan kerugian Gain loss
yang diakui segera pada recognized in other
pendapatan komprehensif lain -
13.094.202 comprehensive income
Penambahan dari akuisisi Additions due to acquisitions
pada entitas anak -
9.657.135 of subsidiaries
Liabilitas atas transfer karyawan -
688.930 Liability of transferred employees
Pengakuan masa kerja karyawan -
8.913.782 Recognition of past services
Biaya jasa lalu -
6.305.196 Past service cost
Dampak kurtailmen -
1.906.879 Impact of curtailment
Saldo Akhir 286.500.125
274.345.620 Balance at ending
Mutasi liabilitas imbalan kerja karyawan adalah sebagai berikut:
The Movements in the employee benefits liability are as follows:
31 Maret 2017 31 Desember 2016
March 31, 2017 December 31, 2016
Saldo awal 219.199.189
143.554.198 Balance at beginning
Beban imbalan kerja 12.208.672
50.825.673 Employee benefit expense
Pembayaran selama tahun berjalan 54.167
21.503.904 Payment during the year
Penambahan dari akuisisi Additions due to acquisitions
pada entitas anak -
31.861.565 of subsidiaries
Pendapatan komprehensif lain -
14.461.657 Other comprehensive income
Saldo Akhir 231.353.694
219.199.189 Balance at ending