Provision for employee benefits continued
c. Asumsi-asumsi aktuarial
c. Actuarial assumptions
Asumsi-asumsi aktuarial signifikan yang diterapkan dalam perhitungan liabilitas imbalan pasca kerja dan imbalan kerja jangka panjang lainnya untuk Perusahaan sebagai berikut: Significant actuarial assumptions applied in the calculation of post-employment benefit obligations and other long-term employment benefits for the Company are as follows: 2014 2013 Tingkat diskonto 6.36 – 8.6 6.36 – 9.2 Discount rate: Kenaikan upah 8.00 8.00 Salary increase Tren biaya kesehatan tahunan: 5.00 5.00 Annual medical expense trend Tingkat pengembalian Aset program: Return on plan assets: - Program pensiun 7.00 7.00 Pension program - - Tunjangan kesehatan pasca- kerja 9.20 6.40 Post-retirement - healthcare benefits Tingkat kematian: Mortality rate: - Program pensiun CSO 58 CSO 58 Pension program - - Program lainnya “TMI” III 2011 “TMI” III 2011 Other program - - Usia pensiun normal 56 tahunyears 56 tahunyears Normal retirement age - Asumsi yang berhubungan dengan tingkat pengembalian aset yang diharapkan ditentukan berdasarkan data historis dan ekspektasi manajemen terhadap pengembangan investasi di masa yang akan datang. Assumptions regarding the expected return on plan assets are based on the historical data and management’s expectation of the future investment development. Diasumsikan bahwa tingkat tren biaya kesehatan berdampak signifikan terhadap jumlah yang diakui dalam laba-rugi. Satu persen perubahan diasumsikan pada tingkat tren biaya kesehatan akan memiliki dampak sebagai berikut: An assumption has been made that healthcare cost trend rates have a significant effect on the amounts recognised in profit or loss. One percent of change in the assumption of healthcare cost trend rates will have the following impact: Kenaikan Penurunan Increase Decrease 1 1 Dampak terhadap agregat biaya Effect on the aggregate service and jasa dan bunga 1,918 1,610 interest cost Dampak terhadap liabilitas imbalan pasti 17,854 15,102 Effect on defined benefit obligation Manajemen berkeyakinan bahwa perkiraan liabilitas dan imbalan kerja karyawan yang diberikan dari keseluruhan program pensiun Perusahaan, yang didasarkan pada estimasi perhitungan aktuaris, telah melebihi kewajiban minimal yang ditentukan oleh UU Ketenagakerjaan No. 132003. Management believes that the estimated liabilities of employee benefits from all of the Company’s pension programs, based on the estimated calculation provided by the actuaries, exceeds the minimum liability that is stated by Labor Law No. 132003. PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 561 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013 Expressed in millions Rupiah, unless otherwise stated25. LIABILITAS KEUANGAN
JANGKA PENDEK LAINNYA 25. OTHER SHORT-TERM FINANCIAL LIABILITIES 2014 2013 Utang iuran 198,702 36,207 Dues payable Uang muka penjualan 25,623 55,506 Advance from sales Pendapatan diterima dimuka 19,608 19,875 Unearned revenues Utang retensi 5,908 66,861 Retention payable Utang jasa lain 394 450 Other services payable Utang lainnya 27,607 15,631 Others payables Jumlah 277,842 194,530 Total Uang muka penjualan merupakan penerimaan dari distributor atas penjualan pupuk urea bersubsidi. Advance from sales represent receipt from the distributor for the sales of the subsidised urea fertilizer. 26. MODAL SAHAM 26. SHARE CAPITAL Susunan kepemilikan saham Perusahaan pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The stockholders composition as at 31 December 2014 and 2013 are as follows: Jumlah saham ditempatkan dan Persentase disetor penuh pemilikan Number of Percentage shares issued of ownership Jumlah and fully paid Total PT Pupuk Indonesia Persero 6,828,822,898 99,9999 3,414,412 PT Pupuk Indonesia Persero Yayasan Kesejahteraan Yayasan Kesejahteraan Hari Tua Hari Tua Pupuk Kaltim 72,940 0,001 36 Pupuk Kaltim Jumlah 6,828,895,838 100,00 3,414,448 Total27. PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
27. APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTIONS OF INCOME
Sebagaimana telah diputuskan dalam Rapat Umum Tahunan Pemegang Saham mengenai pengesahan Laporan Keuangan Konsolidasian untuk tahun yang berakhir 31 Desember 2013 dan 2012, laba bersih Perusahaan dialokasikan untuk tujuan sebagai berikut: As resolved during the respective Shareholders Annual General Meetings concerning the legalisation of the Consildated Financial Statement for the years ended 31 December 2013 and 2012, the Company has allocated its net income for the following purposes: 2014 2013 Dividen 620,323 847,750 Dividends Cadangan umum 566,283 1,123,761 General reserves Jumlah 1,186,606 1,971,511 Total Tidak terdapat utang dividen pada tanggal 31 Desember 2014 dan 2013. There is no dividend payable as at 31 December 2014 and 2013.Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» INFORMASI UMUM Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Pendirian dan informasi umum
» Establishment and general information
» INFORMASI UMUM lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Pendirian dan informasi umum lanjutan
» Establishment GENERAL INFORMATION continued
» Penawaran umum obligasi dan sukuk
» Public offering of bond and sukuk
» Struktur entitas anak GENERAL INFORMATION continued
» Structure of subsidiaries GENERAL INFORMATION continued
» Statement of preparation SUMMARY
» Statement of preparation continued
» Foreign currency translation Aset keuangan Financial asset
» Klasifikasi, pengakuan dan pengukuran
» Aset keuangan lanjutan SUMMARY
» Financial asset continued SUMMARY
» Piutang usaha dan piutang lain-lain
» Penurunan nilai aset keuangan
» Impairment of financial assets
» Penurunan nilai aset keuangan lanjutan
» Impairment of financial assets continued
» Tagihan bruto kepada pemberi kerja
» Gross amount due from customers
» Properti investasi lanjutan SUMMARY
» Investment property continued SUMMARY
» Property, plant and equipment
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Borrowings continued Imbalan kerja Employee benefits
» Imbalan kerja lanjutan SUMMARY
» Employee benefits continued SUMMARY
» IKHTISAR Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Pengakuan pendapatan lanjutan SUMMARY
» Revenue recognition continued SUMMARY
» Risiko pasar FINANCIAL RISK MANAGEMENT
» Market risk FINANCIAL RISK MANAGEMENT
» Risiko pasar lanjutan FINANCIAL RISK MANAGEMENT continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued
» Risiko kredit FINANCIAL RISK MANAGEMENT continued
» Credit risk FINANCIAL RISK MANAGEMENT continued
» Risiko kredit lanjutan FINANCIAL RISK MANAGEMENT continued
» Credit risk continued FINANCIAL RISK MANAGEMENT continued
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued
» Liquidity risk FINANCIAL RISK MANAGEMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko likuiditas lanjutan FINANCIAL RISK MANAGEMENT continued
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued
» Estimasi fair value FINANCIAL RISK MANAGEMENT continued
» Fair value estimation FINANCIAL RISK MANAGEMENT continued
» Manajemen Modal FINANCIAL RISK MANAGEMENT continued
» Capital Management FINANCIAL RISK MANAGEMENT continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Estimasi penurunan nilai piutang
» The estimated impairment of receivable
» Menentukan pajak penghasilan CRITICAL
» Determining income taxes CRITICAL
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» BUSINESS COMBINATION continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENT continued
» PIUTANG USAHA Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» TRADE RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PIUTANG Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» SUBSIDY Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PIUTANG LAIN-LAIN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» OTHER RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PERSEDIAAN INVENTORIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BEBAN DI BAYAR DIMUKA ADVANCE AND PREPAYMENTS
» UANG MUKA DAN BEBAN DI BAYAR DIMUKA
» ADVANCE AND PREPAYMENTS continued
» INVESTASI PADA Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» INVESTMENTS IN ASSOCIATES AND JOINTLY CONTROLLED ENTITIES
» INVESTMENTS IN ASSOCIATES AND JOINTLY CONTROLLED ENTITIES continued
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» ASET TETAP lanjutan PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» ASET TIDAK LANCAR LAINNYA lanjutan OTHER NON-CURRENT ASSETS continued
» PINJAMAN JANGKA PENDEK SHORT TERM LOAN
» PINJAMAN JANGKA PENDEK lanjutan SHORT - TERM LOANS continued
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» SUKUK SUKUK Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» SUKUK lanjutan SUKUK continued
» PINJAMAN JANGKA PANJANG LONG TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG TERM LOANS continued
» Program imbalan pasca kerja dan imbalan
» Post-employment benefit plans Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Program imbalan pasca kerja lanjutan
» Program imbalan kerja jangka panjang lainnya
» Provisi imbalan karyawan Provision for employee benefits
» PROVISI IMBALAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Provisi imbalan karyawan lanjutan
» Provision for employee benefits continued
» Asumsi-asumsi aktuarial PROVISI IMBALAN KARYAWAN lanjutan PROVISION
» Actuarial assumptions PROVISI IMBALAN KARYAWAN lanjutan PROVISION
» LIABILITAS KEUANGAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTIONS OF INCOME
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST PENJUALAN SALES
» PENJUALAN lanjutan SALES continued BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» Beban penjualan Selling expenses Beban umum dan administrasi General and administrative expenses
» PENDAPATAN DAN BEBAN LAINNYA OTHER INCOME AND EXPENSES BIAYA KEUANGAN FINANCE COSTS
» Pajak dibayar di muka Prepaid taxes
» PERPAJAKAN lanjutan Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Taxes payable 2014 TAXATION continued b. Utang pajak
» Income tax expense 2014 TAXATION continued c. Beban pajak penghasilan
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Sifat hubungan Nature of relationship
» Sifat hubungan lanjutan Nature of relationship continued
» Total Total Total Rincian transaksi lanjutan Transaction details continued
» Rincian transaksi lanjutan Transaction details continued
» Total INFORMASI PIHAK BERELASI lanjutan RELATED PARTIES INFORMATION continued
» Kompensasi manajemen kunci Key management compensation
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
» Perikatan lanjutan SIGNIFICANT AGREEMENTS
» Commitments continued SIGNIFICANT AGREEMENTS
» Proyek Pembangunan Pabrik Kaltim-5 Project Constructions Kaltim-5 plant
» PERJANJIAN PENTING PERJANJIAN PENTING PERJANJIAN PENTING PERJANJIAN PENTING
» PERJANJIAN PENTING Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2014
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