PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
22. IMBALAN KERJA lanjutan
a. Program imbalan pensiun lanjutan22. EMPLOYEE BENEFITS continued a. Pension benefits plan continued
Asumsi-asumsi penting yang digunakan oleh aktuaris dalam laporannya adalah sebagai berikut: The significant assumptions used by the actuary in its reports are as follows: Tingkat diskonto : 8 pada tahun 2016 8 per annum in 2016 : Discount rate Tingkat kenaikan gaji : 7 per tahun 7 per annum : Salary increase rate Tingkat kematian : Tabel Kematian Indonesia III : Mortality rate Indonesian Mortality Table III Usia pensiun Retirement age Perusahaan, EPN, SCU, PND : 56 tahun 56 years old : The Company, EPN, SCU, PND EFK : 55 tahun 55 years old : EFK Tingkat pengunduran diri Resignation rate Perusahaan dan EPN : 5 untuk karyawan yang berusia di bawah 30 tahun : The Company and EPN dan akan menurun sampai 0 pada usia 46 tahun 5 for employees younger than 30 years old which will decrease to 0 at the age of 46 years old SCU : 1 untuk karyawan yang berusia di bawah 30 tahun : SCU dan akan menurun sampai 0 pada usia 54 tahun 1 for employees younger than 30 years old which will decrease to 0 at the age of 54 years old PND : 1 untuk karyawan yang berusia di bawah 30 tahun : PND dan akan menurun sampai 0 pada usia 46 tahun 1 for employees younger than 30 years old which will decrease to 0 at the age of 46 years old EFK : 1 untuk karyawan yang berusia di bawah 30 tahun : EFK dan akan menurun sampai 0 pada usia 53 tahun 1 for employees younger than 30 years old which will decrease to 0 at the age of 53 years old b. Imbalan kerja jangka panjang lainnya b. Other long-term employee benefits Imbalan kerja jangka panjang lainnya merupakan penghargaan tertentu yang diberikan Perusahaan, EPN, SCU dan PND kepada para karyawannya berdasarkan lamanya masa kerja karyawan, yang dinamakan Ulang Tahun Dinas “UTD”. Imbalan ini dalam bentuk kas dalam jumlah tertentu atau barang yang dibayarkan pada saat karyawan mencapai UTD tertentu selama masa kerjanya. Other long-term employee benefits represent certain awards provided by the Company, EPN, SCU and PND to their employees based on the employees’ length of service, namely Ulang Tahun Dinas “UTD”. The benefit is awarded in the form of certain cash awards or goods which is paid at the time the employees reach certain anniversary dates during employment. Liabilitas yang diakui dalam laporan posisi keuangan konsolidasian terkait dengan program ini masing-masing sebesar Rp13.716 dan Rp13.517 pada tanggal 31 Maret 2017 dan 31 Desember 2016. Liability recognized in the consolidated statement of financial position with respect to the program amounted to Rp13,716 and Rp13,517 as of March 31, 2017 and December 31, 2016, respectively. c. Program pensiun iuran pasti c. Defined contribution pension plan Perusahaan, EPN, SCU dan PND menyediakan program pensiun iuran pasti untuk karyawan tetap yang dipekerjakan sejak 1 Oktober 2002. Iuran program tersebut dikelola oleh Dana Pensiun Lembaga Keuangan ”DPLK” PT Bank Negara Indonesia Persero Tbk dan DPLK PT Bank Rakyat Indonesia Persero Tbk. The Company, EPN, SCU and PND provide a defined contribution pension plan for employees hired with permanent status since October 1, 2002. The contribution to the plan is managed by Dana Pensiun Lembaga Keuangan “DPLK” PT Bank Negara Indonesia Persero Tbk and DPLK PT Bank Rakyat Indonesia Persero Tbk.Parts
» Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Pendirian Perusahaan Establishment of the Company
» Penawaran umum saham Public offering of shares
» Dewan Komisaris, Direksi, Komite Audit dan karyawan lanjutan
» Entitas anak lanjutan Subsidiaries continued
» Penerbitan laporan keuangan konsolidasian Issuance of consolidated financial statements
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN SUMMARY OF
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Investasi pada ventura bersama Investment in joint ventures
» Business combination SUMMARY OF
» Business combination continued SUMMARY OF
» Instrumen keuangan Financial instruments Aset keuangan Financial assets
» Financial instruments continued i.
» Financial instruments continued ii. Liabilitas keuangan lanjutan
» Financial instruments continued iii. Saling hapus instrumen keuangan
» Persediaan Inventories SUMMARY OF
» Aset takberwujud Intangible assets Sewa Lease
» Properti investasi Investment property
» Investment property continued SUMMARY OF
» Impairment of non-financial assets
» Provisi Provision SUMMARY OF
» Revenues and expenses recognition i.
» Revenues and Imbalan kerja Employee benefits Program imbalan pasti Defined benefit plans
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan SUMMARY OF
» Segmen operasi Operating segments
» Operating segments continued SUMMARY OF
» Laba per saham Earnings per share
» Biaya emisi saham Shares issuance cost
» Penerapan standar akuntansi baru Adoption of new accounting standards
» Pertimbangan Judgements PERTIMBANGAN, ESTIMASI
» Judgements continued PERTIMBANGAN, ESTIMASI
» Estimasi dan asumsi Estimates and assumptions
» Estimates and assumptions continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» UANG MUKA ADVANCES Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» ASET KEUANGAN TIDAK LANCAR LAINNYA lanjutan
» OTHER NON-CURRENT FINANCIAL ASSETS continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Sumitomo Mitsui Indonesia “SMBC” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” continued
» PT Bank ANZ PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Mizuho Indonesia “Mizuho”
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset pajak tangguhan lanjutan Deferred tax assets continued
» Surat ketetapan dan tagihan pajak Tax assessment and collection letters
» LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» The Bank of Tokyo-Mitsubishi UFJ Ltd, cabang Jakarta
» The Bank of Tokyo-Mitsubishi UFJ Ltd, cabang Jakarta ANZ ANZ
» PT Bank BNI Syariah “BNI Syariah”
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» Program imbalan pensiun Pension benefits plan
» IMBALAN KERJA lanjutan Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Program pensiun iuran pasti lanjutan Defined contribution pension plan continued
» Additional paid-in capital EKUITAS YANG
» Dividen dan cadangan umum Dividend and general reserve
» Penghasilan komprehensif lain Other comprehensive income
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» LAIN-LAIN OTHERS Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Legal case PERJANJIAN PENTING,
» Legal case continued PERJANJIAN PENTING,
» Perjanjian kerja sama Cooperation agreement
» Cooperation agreement continued PERJANJIAN PENTING,
» Capital expenditure commitments PERJANJIAN PENTING,
» Fasilitas penjaminan bank Bank guarantee facilities
» RELATED PARTIES INFORMATION continued INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT
» PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued
» Interest rate risk MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
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