GOODWILL Golden Eagle Energy Final 2013
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
– Lanjutan
PT GOLDEN EAGLE ENERGY Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED
– Continued
- 50 - Bunga pinjaman yang masih harus dibayar dicatat
dalam akun beban akrual pada laporan posisi keuangan.
Accrued interest is presented as accrued expenses on the statements of financial position.
19. LIABILITAS IMBALAN PASCA KERJA 19. POST-EMPLOYMENT BENEFITS OBLIGATION
Liabilitas imbalan kerja yang termasuk dalam laporan posisi keuangan konsolidasian adalah
sebagai berikut: The employee benefits obligation recognized in
the consolidated statements of financial position is as follows:
31 Desember 2013 31 Desember 2012
December 31, 2013 December 31, 2012
Rp Rp
Imbalan pasca kerja sesuai Undang- Post-employment benefits
Undang Ketenagakerjaan 1.883.227.584
1.085.222.599 Labor Law
Beban yang termasuk dalam laporan laba rugi komprehensif
konsolidasian adalah
sebagai berikut:
The amounts recognized in the consolidated statements of comprehensive income are as
follows:
2013 2012
Rp Rp
Operasi yang dilanjutkan 798.004.985
767.430.147 Continuing operations
Operasi yang dihentikan -
82.190.052 Discontinued operations
Jumlah 798.004.985
849.620.199 Total
Undang-Undang Ketenagakerjaan No. 132003 Labor Law No. 132003
Grup diwajibkan untuk memberikan imbalan pasca kerja imbalan pasti untuk karyawan sesuai
Undang-Undang Ketenagakerjaan No. 132003. Kekurangan imbalan yang diberikan dan program
pensiun dengan imbalan berdasarkan Undang- undang Ketenagakerjaan dicatat sebagai imbalan
pasca kerja tanpa pendanaan. The Group is required to provide defined post-
employment benefits to its employees in accordance with Labor Law No. 132003.
Shortage of benefits provided under the pension plan against the benefits based on the Labor
Law is accounted for as unfunded post- employment benefit plan.
Beban imbalan pasca kerja yang diakui dalam laporan laba rugi komprehensif konsolidasian
adalah: Amounts
recognized in
the consolidated
statements of comprehensive income in respect of these post employment benefits are as
follows:
2013 2012
Rp Rp
Operasi yang dilanjutkan Continuing operations
Biaya jasa kini 645.040.820
645.388.159 Current service cost
Biaya bunga 90.938.256
60.016.079 Interest cost
Biaya jasa lalu - Past service cost -
non vested 62.025.909
62.025.909 non vested
Sub jumlah 798.004.985
767.430.147 Sub total
Operasi yang dihentikan -
82.190.052 Discontinued operations
Jumlah 798.004.985
849.620.199 Total