Imbalan Pasca Kerja Post-Employment Benefits

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 99 - Beban imbalan kerja jangka panjang adalah sebagai berikut: Long-term employee benefit expense consists of the following: 31 Maret 2015 31 Maret 2014 March 3 1, 2015 March 31, 2014 B iaya jasa kini 3.457.696.750 3.067.368.000 Current service co st B iaya bunga 2.229.323.000 2.119.575.500 Interest cost Jumlah 5.687.019.750 5.186.943.500 Total Beban imbalan kerja jangka panjang disajikan sebagai bagian dari “Beban karyawan” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Long-term employee benefits expense is presented as part of “Personnel expenses” in the consolidated statements of income loss and other comprehensive income. Asumsi utama yang digunakan dalam menentukan penilaian aktuarial adalah sebagai berikut: The actuarial valuation was carried out using the following key assumptions: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Tingkat diskonto per tahun 8,5 8,5 Di scount rate per annum Tingkat ken aikan gaji p er tahun 7,5 7,5 Salary increase rate per annum Tingkat pensiun normal 55 tahunyears 55 tahunyears Normal pension rate Tingkat Kematian Tabel Kematian Indonesia Tabel Kematian Indonesia Mortality rate 2011 TMI III 2011 TMI III Mortality table of Indonesia Mortality table of Indonesia 201 1 of TMI III 2011 of TMI III Tingkat cacat 10 dari TMI III 2011 10 dari TMI III 2011 Di sability rate 10 of TMI III 2011 10 of TMI III 2011 37. Pajak Penghasilan 37. Income Tax Pajak Kini Current Tax Rekonsiliasi antara rugi sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan akumulasi rugi fiskal Perusahaan adalah sebagai berikut: A reconciliation between loss before tax per consolidated statements of income loss and other comprehensive income and accumulated fiscal losses is as follows: PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 100 - 31 Maret 2015 31 Maret 2014 March 31, 2015 March 31, 2014 Rugi sebelum pajak menurut laporan Loss before tax per consolidated statements rugi komprehensif konsolidasian 712.231.455.344 11.350.169.758 of comprehensive loss Penyusutan atas kelebihan nilai wajar Depreciation of excess of fair value over dengan nilai tercatat atas akuisisi carrying value of acquired assets from dari anak perusahaan 12.054.786.899 12.054.786.899 a Subsidiary Jurnal eliminasi konsolidasian 5.564.042.596 32.085.127.849 Eliminati on of consolidation entries Rugi sebelum pajak anak perusahaan 360.763.120.988 70.130.834.767 Loss before tax of the subsidiaries Rugi sebelum pajak Perusahaan 344.977.590.053 101.511.345.475 Loss before tax of the Company Perbedaan temporer: Temporary differences: Penyesuaian bunga atas Adjustments in interest penerapan PSAK 55 21.608.414.588 28.220.184.606 in relation to adoption of PSAK55 Penyusutan aset sewa pembiayaan 21.232.827.123 21.245.935.233 Depreciation of leased assets Liabilitas imbalan kerja jangka panjang 2.113.205.751 1.897.201.750 Long-term employee benefits liability Cadangan kerugian penurunan nilai Allowance for receivable impairment piutang 714.281.734 - loss Perbedaan penyusutan komersial Difference between commercial dan fiskal 1.758.645.852 4.235.642.045 and fiscal depreciation expense Pembayaran sewa pembiayaan 24.623.644.622 16.912.629.443 Payments of finance lease Lain-lain - 2.247.670.184 Others Jumlah 19.286.438.722 36.438.664.007 Net Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Keuntungan kerugian perubahan efek Gain loss on change in fair value of nilai wajar opsi konversi 13.813.272.159 7.279.733.017 conversion option Kesejahteraan karyawan 3.300.105.622 1.777.110.504 Personnel expenses Transportasi 92.564.685 51.228.179 Transportation Perjamuan dan sumbangan 85.083.101 12.085.311 Entertainment and donation Beban paj ak 24.214.530 1.004.424 Tax expenses Penghasilan bunga dikenakan Interest income already subjected pajak final 5.468.394.226 4.903.011.781 to final tax Lain-lain Others Jumlah 11.846.845.871 10.341.316.380 Net Rugi sebelum akumulasi rugi fiskal Loss before accumulated fiscal loss Perusahaan tahun-tahun sebelumnya 313.844.305.460 75.413.997.848 carryforward of the Company Akumulasi rugi fiskal tahun-tahun Fiscal loss carryforward - net of sebelumnya - setelah penyesuaian adjustment per tax assessment dengan surat ketetapan pajak dan letter and the Companys surat keberatan Perusahaan dan objection letter and tax keputusan pengadilan pajak court decision 2014 868.794.879.948 - 2014 2013 1.157.010.365.562 1.157.010.365.562 2013 2012 895.997.484.651 1.244.844.829.263 2012 2011 1.127.757.550.588 1.127.757.550.588 2011 2010 960.811.258.853 960.811.258.853 2010 2009 - 539.012.858.824 2009 Akumulasi rugi fiskal 5.324.215.845.062 5.104.850.860.938 Fiscal loss carryforward