EMPLOYEE BENEFITS continued Program pensiun manfaat pasti lanjutan
34. EMPLOYEE BENEFITS continued Program pensiun manfaat pasti lanjutan
Defined benefit pension plan continued Biaya imbalan pensiun yang dibebankan pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: Pension expenses recognized in the consolidated statements of comprehensive income, are as follows: 2011 2010 Biaya jasa kini 122.753 96.137 Current service cost Kontribusi karyawan 24.315 24.513 Employees’ contributions Biaya bunga 342.610 394.156 Interest cost Keuntungan kerugian neto aktuarial 336.814 729 Net actuarial gain loss Hasil yang diharapkan atas aset dana pensiun 465.089 442.711 Expected return on plan assets Penyesuaian aset berdasarkan Asset adjustment based on PSAK No. 24 - 59.883 SFAS No. 24 Biaya yang dibebankan Expense recognized in the pada laporan consolidated statements of laba rugi komprehensif konsolidasian 312.773 82.223 comprehensive income Asumsi-asumsi utama yang digunakan dalam perhitungan di atas adalah: The key assumptions used in the above calculation are: 2011 2010 Asumsi ekonomi: Economic assumptions: Tingkat diskonto per tahun 7 9 Annual discount rate Tingkat kenaikan penghasilan dasar per tahun 9 9 Annual salary growth rate Asumsi lainnya: Other assumptions: Usia pensiun normal 55 tahunyears 55 tahunyears Normal retirement age Tabel Mortalita Tabel Mortalita Mortablity Table Mortablity Table Tingkat kematian Indonesia Indonesia Mortality rate 1999 TMI 1999 1999 TMI 1999 Tingkat cacat 10 dari TMI ‘99 10 dari TMI ‘99 Disability rate 10 from TMI ‘99 10 from TMI ‘99 Program pensiun iuran pasti Defined contribution pension plan BNI juga memiliki Program Pensiun Iuran Pasti, untuk karyawannya, dimana kontribusi iuran proporsional antara BNI dan karyawan masing- masing adalah sebesar 75 dan 25 dari jumlah iuran pensiun yang ditetapkan oleh BNI untuk karyawan tetap yang dipekerjakan sebelum tanggal 1 September 2005. Untuk karyawan tetap yang dipekerjakan mulai tanggal 1 September 2005, kontribusi BNI dan karyawan adalah masing- masing sebesar iuran 11,5 dan 3,5 dari gaji karyawan. Program Pensiun Iuran Pasti dikelola oleh Dana Pensiun Lembaga Keuangan PT Bank Negara Indonesia Persero Tbk. BNI also has a defined contribution pension plan for its employees, whereby the proportion of contribution between the Bank and employees were 75 and 25, respectively, of the amount of pension contribution determined by the Bank for employees hired before September 1, 2005. For employees hired after September 1, 2005, the Bank and its employees contribute 11.5 and 3.5, respectively, of the employees’ salaries. The defined contribution pension plan is managed by Dana Pensiun Lembaga Keuangan PT Bank Negara Indonesia Persero Tbk. BNI 441 are in Indonesian language. PT BANK NEGARA INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK NEGARA INDONESIA PERSERO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, unless otherwise stated 34. IMBALAN KERJA lanjutan 34. EMPLOYEE BENEFITS continuedParts
» Langkah-langkah Strategis 2011 Bank’s Strategic Direction
» Strategic Initiatives in 2011 Kebijakan Stategis 2011
» Contingency Receivables 2011 Strategic Policies
» Risiko Kredit bni ar 2011 th
» Risiko Likuiditas bni ar 2011 th
» Liquidity Risk bni ar 2011 th
» Risiko Operasional Operational Risk
» Risiko Operasional, perbaikan terhadap Loss Other Risk, Regulatory Capital Allocation RCAP,
» Komite Audit Audit Committee
» GENERAL a. Pendirian bni ar 2011 th
» IKHTISAR KEBIJAKAN bni ar 2011 th
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» CASH GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» CURRENT ACCOUNTS WITH OTHER BANKS a. Berdasarkan mata uang
» PENEMPATAN PADA BANK LAIN DAN BANK PLACEMENTS WITH OTHER BANKS AND BANK INDONESIA continued
» MARKETABLE SECURITIES bni ar 2011 th
» SURAT-SURAT BERHARGA bni ar 2011 th
» DERIVATIVES RECEIVABLE AND PAYABLE continued
» DERIVATIVES RECEIVABLE AND PAYABLE continued PINJAMAN YANG DIBERIKAN LOANS
» LOANS continued a. bni ar 2011 th
» LOANS continued b. Transaksi dengan pihak tertentu lanjutan
» LOANS continued c. Berdasarkan sektor ekonomi lanjutan
» LOANS continued e. bni ar 2011 th
» LOANS continued g. bni ar 2011 th
» LOANS continued i. bni ar 2011 th
» LOANS continued k. bni ar 2011 th
» LOANS continued l. Informasi pokok lainnya sehubungan OBLIGASI PEMERINTAH GOVERNMENT BONDS
» GOVERNMENT BONDS continued a. Berdasarkan jenis dan mata uang lanjutan
» GOVERNMENT BONDS continued a.
» PENYERTAAN SAHAM EQUITY INVESTMENTS EQUITY INVESTMENTS continued
» ASET TETAP FIXED ASSETS FIXED ASSETS continued
» OTHER ASSETS – NET bni ar 2011 th
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY DEPOSITS FROM CUSTOMERS
» DEPOSITS FROM CUSTOMERS continued a. Berdasarkan jenis dan mata uang lanjutan
» DEPOSITS FROM CUSTOMERS continued b.
» LIABILITAS AKSEPTASI ACCEPTANCES PAYABLE ACCEPTANCES PAYABLE continued a.
» ACCEPTANCES PAYABLE c. SURAT-SURAT BERHARGA MARKETABLE SECURITIES ISSUED
» PINJAMAN YANG DITERIMA BORROWINGS BORROWINGS continued a.
» BORROWINGS continued a. Berdasarkan jenis dan mata uang lanjutan
» PERPAJAKAN TAXATION TAXATION continued b. Beban
» TAXATION continued b. Beban pajak lanjutan
» TAXATION continued c. Aset pajak tangguhan
» TAXATION continued e. Surat ketetapan pajak lanjutan LIABILITAS LAIN-LAIN OTHER LIABILITIES
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME APPROPRIATION OF NET INCOME continued
» CADANGAN UMUM DAN WAJIB GENERAL AND LEGAL RESERVES CADANGAN KHUSUS SPECIFIC RESERVES
» SALARIES AND EMPLOYEE BENEFITS BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» EMPLOYEE BENEFITS Program pensiun manfaat pasti
» EMPLOYEE BENEFITS continued Program pensiun manfaat pasti lanjutan
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» EMPLOYEE BENEFITS continued Imbalan kerja jangka panjang lainnya lanjutan
» COMMITMENTS AND CONTINGENCIES TRANSAKSI DENGAN PIHAK BERELASI RELATED PARTY TRANSACTIONS
» RELATED PARTY TRANSACTIONS continued a. Jenis hubungan dan unsur transaksi pihak
» RELATED PARTY TRANSACTIONS continued a.
» RELATED PARTY TRANSACTIONS continued d. Surat berharga lanjutan
» RELATED PARTY TRANSACTIONS continued g. Pinjaman
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST SEGMENT INFORMATION
» SEGMENT INFORMATION continued bni ar 2011 th
» SEGMENT INFORMATION continued RISK MANAGEMENT
» RISK MANAGEMENT continued bni ar 2011 th
» CREDIT RISK continued bni ar 2011 th
» CREDIT RISK continued RISIKO LIKUIDITAS LIQUIDITY RISK
» LIQUIDITY RISK continued bni ar 2011 th
» RISIKO PASAR MARKET RISK MARKET RISK continued
» MARKET RISK continued i Risiko tingkat suku bunga lanjutan
» MARKET RISK continued ii. Risiko mata uang lanjutan
» OPERATIONAL RISK bni ar 2011 th
» OPERATIONAL RISK continued bni ar 2011 th
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» OTHER ACTIVITIES continued Kegiatan Jasa Kustodian lanjutan
» OTHER ACTIVITIES continued Kegiatan Jasa Kustodian lanjutan HAL-HAL LAINNYA OTHER MATTERS
» OTHER MATTERS continued bni ar 2011 th
» CAPITAL EXPENDITURE COMMITMENTS PROGRAM PENGGANTI MANAGEMENT - EMPLOYEE STOCK
» MANAGEMENT - EMPLOYEE STOCK KREDIT KELOLAAN CHANNELING LOANS
» INFORMASI KEUANGAN TAMBAHAN SUPPLEMENTARY FINANCIAL INFORMATION
» MANAGEMENT’S RESPONSIBILITY ON THE CONSOLIDATED FINANCIAL STATEMENTS 2011
» December December 2011 bni ar 2011 th
» December December December December
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