PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
15. PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
15. PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
a. Estimasi liabilitas restorasi aset a. Estimated liabilities for assets restoration 30092014 31122013 Saldo awal 440,058 312,498 Beginning balance Penambahan selama periode berjalan 63,066 131,571 Addition during theperiod Akuisisi AXIS 37,228 - Acquisition of AXIS Transfer ke kelompok lepasan yang diklasifikasi sebagai Transfers to disposal group tersedia untuk dijual 94,160 - classified as held for sale Realisasi selama periode berjalan 14,154 4,011 Realisation during the period Saldo akhir 432,038 440,058 Ending balance b. Imbalan pascakerja b. Post-employment benefits Perubahan liabilitas imbalan pascakerja yang diakui di laporan posisi keuangan konsolidasian interim adalah sebagai berikut: The movements of the provision for post- employment benefits recognised in the interim consolidated statements of financial position are as follows: 30092014 31122013 Saldo awal 166,914 171,030 Beginning balance Expense made during Beban selama periode berjalan 42,821 31,478 the period Pembayaran selama periode Amounts paid during berjalan 13,024 4,730 the period Kerugian keuntungan aktuarial Actuarial losses gains yang diakui pada laba rugi recognised in the other komprehensif lain-lain 16,324 30,864 comprehensive income Saldo akhir 213,035 166,914 Ending balance Liabilitas imbalan pascakerja yang diakui di laporan posisi keuangan konsolidasian interim adalah sebagai berikut: The provision for post-employment benefits recognised in the interim consolidated statements of financial position are as follows: 30092014 31122013 Nilai kini liabilitas 212,181 165,626 Present value of obligations Biaya jasa lalu yang belum diakui 854 1,288 Unrecognised past-service cost Liabilitas pada laporan posisi Liability in the statement of keuangan 213,035 166,914 financial position PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 55 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated15. PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
15. PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
b. Imbalan pascakerja lanjutan b. Post-employment benefits continued Mutasi nilai kini liabilitas adalah sebagai berikut: The movement of present value of obligation is as follows: 30092014 31122013 Saldo awal 165,626 169,162 Beginning balance Biaya jasa kini 19,002 20,249 Current service cost Biaya bunga 13,181 11,809 Interest cost Imbalan yang dibayar 13,024 4,730 Benefits paid Rugi penyelesaian 11,072 - Settlement loss Kerugian keuntungan aktuarial 16,324 30,864 Actuarial losses gains Saldo akhir 212,181 165,626 Ending balance Sehubungan dengan imbalan pensiun, liabilitas telah memperhitungkan kontribusi Perseroan pada program pensiun iuran pasti lihat Catatan 24. Estimasi pembayaran untuk periode selanjutnya diperkirakan tidak berbeda secara material dibandingkan dengan pembayaran aktual sebelumnya. In relation to the pension benefits, the obligation has taken into account the contribution made by the Company to the defined contribution pension plan see Note 24. The estimated contribution in the following period is expected not to be materially differ from the historical actual contribution. Estimasi liabilitas aktuarial pada tanggal 30 September 2014 dan 31 Desember 2013 didasarkan pada penilaian aktuarial oleh PT Mercer Indonesia, aktuaris independen, sebagaimana tertera dalam laporannya masing- masing tertanggal 24 Oktober 2014 dan 22 Januari 2014. Estimated actuarial obligations as at 30 September 2014 and 31 December 2013 was based on the actuarial valuation prepared by PT Mercer Indonesia, an independent actuary, as stated in its reports dated 24 October 2014 and 22 January 2014 respectively. Imbalan pascakerja yang dibebankan pada laporan laba rugi komprehensif konsolidasian interim adalah sebagai berikut: The post-employment benefits expenses charged to the interim consolidated statements of comprehensive income are as follows: 2014 2013 2014 2013 9 bulan 9 bulan 3 bulan 3 bulan months months months months Biaya jasa kini 19,002 15,930 6,948 4,806 Current service costs Biaya bunga 13,181 8,755 4,762 3,065 Interest expenses Rugi penyelesaian 11,072 - 8,195 - Settlement loss Biaya jasa lalu 434 435 146 145 Past service costs Jumlah, tercakup dalam Total, included in biaya pekerja 42,821 24,250 19,759 7,726 staff costsParts
» Pendirian dan informasi umum Establishment and general information
» Ijin investasi Investment license
» Ijin investasi lanjutan Investment license continued
» Ijin penyelenggaraan Operating license
» Ijin penyelenggaraan lanjutan Operating licenses continued
» Dewan Komisaris, Dewan Direksi, Komite Audit, Kepala Audit Internal dan Sekretaris Board of
» Dewan Komisaris, Dewan Direksi, Komite Audit, Kepala Audit Internal dan Sekretaris
» Board of UMUM lanjutan GENERAL continued
» Entitas anak Appointed as Audit Committee on 21 April 2014
» Subsidiaries Appointed as Audit Committee on 21 April 2014
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA
» MERGER WITH PT AXIS TELEKOM INDONESIA
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA lanjutan
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasian Principles of consolidation
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Entitas anak Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Entitas anak lanjutan Subsidiaries continued
» Transaksi dengan pihak-pihak berelasi Related party transactions
» Pengakuan pendapatan dan beban
» Recognition of revenues and expenses
» Pengakuan pendapatan dan beban lanjutan
» Trade receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Aset takberwujud Intangible assets
» Aset takberwujud lanjutan Intangible assets continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Penjabaran mata uang asing Foreign currency translation
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Financial assets and liabilities continued Penurunan nilai aset keuangan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Laba bersih per saham Basic earnings per share
» Dividen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penggunaan estimasi Use of estimates
» Goodwill Goodwill SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Saham treasuri Treasury shares
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kelompok lepasan yang dimiliki untuk dijual Disposal group classified as held for sale
» Kelompok lepasan yang dimiliki untuk dijual lanjutan
» Disposal group classified as held for sale continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA - PIHAK KETIGA TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan TRADE
» BEBAN DIBAYAR DIMUKA PREPAYMENTS
» FIXED ASSETS continued Daftar Laporan Audit
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
» INVESTMENT IN Daftar Laporan Audit
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» HUTANG USAHA DAN HUTANG LAIN-LAIN TRADE AND OTHER PAYABLES
» HUTANG USAHA DAN HUTANG LAIN-LAIN
» TRADE AND OTHER PAYABLES continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PENDAPATAN TANGGUHAN DEFERRED REVENUE PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG
» PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» Estimasi liabilitas restorasi aset Estimated liabilities for assets restoration
» Imbalan pascakerja Post-employment benefits
» Imbalan pascakerja lanjutan Post-employment benefits continued
» Penghentian sewa Lease termination
» Pajak Taxes PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Daftar Laporan Audit
» SALDO LABA YANG TELAH DITENTUKAN PENGGUNAANNYA
» APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit
» LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENDAPATAN REVENUE Daftar Laporan Audit
» BEBAN INFRASTRUKTUR, PENJUALAN DAN PEMASARAN DAN UMUM DAN ADMINISTRASI
» Beban infrastruktur Infrastructure expenses
» Beban penjualan dan pemasaran Sales and marketing expenses
» Beban umum dan administrasi General and administrative expenses
» BEBAN INTERKONEKSI Daftar Laporan Audit
» BEBAN GAJI Daftar Laporan Audit
» BIAYA KEUANGAN FINANCE COSTS
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Pajak dibayar dimuka Prepaid taxes
» Pajak dibayar dimuka lanjutan Prepaid taxes continued
» Manfaat beban pajak penghasilan Income tax benefit expenses
» Beban pajak penghasilan lanjutan Income tax expenses continued
» Income tax expenses continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Tax assessments Perseroan PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan Tax assessments continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued INFORMASI MENGENAI
» RELATED PARTY INFORMATION a. Sifat transaksi dan hubungan dengan pihak-
» INFORMASI MENGENAI Daftar Laporan Audit
» Trade receivables 30092014 RELATED PARTY INFORMATION continued b. Piutang usaha
» Piutang lain-lain Other receivables
» Pendapatan Revenue RELATED PARTY INFORMATION continued b. Piutang usaha
» Interconnection and other direct expenses
» Kompensasi manajemen kunci Key management compensation
» Key management compensation continued
» Pinjaman pemegang saham Shareholder loan
» Belanja modal Capital expenditures
» Perikatan sewa operasi Operating lease commitments
» Perikatan biaya tahunan 3G 3G annual fees commitments
» Investasi kontribusi modal saham Investment in capital contribution
» KONTINJENSI CONTINGENCY Daftar Laporan Audit
» KONTINJENSI lanjutan CONTINGENCY continued
» Tarif telepon selular Mobile cellular telephone tariff
» Tarif interkoneksi Interconnection tariff
» Tarif interkoneksi ITKP VoIP interconnection tariff
» Tarif interkoneksi ITKP lanjutan VoIP interconnection tariff continued
» Tarif sewa jaringan Leased line tariff
» PERJANJIAN PENTING Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Daftar Laporan Audit
» INFORMASI SEGMEN SEGMENT INFORMATION
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Piutang usaha Trade receivables
» Piutang sewa pembiayaan Lease receivables
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
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