PROVISI JANGKA PENDEK SHORT-TERM PROVISION LIABILITAS IMBALAN
17. LIABILITAS IMBALAN
KERJA JANGKA PANJANG lanjutan 17. LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued Imbalan Pascakerja lanjutan Post-employment Benefits continued Mutasi liabilitas imbalan pascakerja adalah sebagai berikut: The movement of post-employment benefit liabilities are as follows: Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, Disajikan Kembali - Catatan 39 As Restated - Note 39 2015 2014 2013 Saldo awal, yang dilaporkan Beginning balance, sebelumnya 42.943 51.215 45.572 as previously reported Penyajian kembali - 10.058 3.037 Restatement Balance beginning, Saldo awal, disajikan kembali 42.943 41.157 48.609 as restated Biaya jasa kini 3.266 3.041 3.853 Current service cost Biaya bunga 3.338 3.552 3.102 Interest cost Pembayaran tahun berjalan 2.445 3.382 1.757 Payments during the year Pengalihan liabilitas atas Transfer liabilities of karyawan mutasi 106 132 146 transferred employee Keuntungan yang diakui pada Gain recognized in other penghasilan komprehensif lain 1.473 1.293 12.796 comprehensive income Saldo akhir 45.523 42.943 41.157 Ending balance Mutasi nilai kini kewajiban manfaat pasti adalah sebagai berikut: The movements of the present value of defined benefit obligations are as follows: Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, Disajikan Kembali - Catatan 39 As Restated - Note 39 2015 2014 2013 Saldo awal 42.943 41.157 48.609 Beginning balance Biaya jasa kini 3.266 3.041 3.853 Current service cost Biaya bunga 3.338 3.552 3.102 Interest cost Dampak perubahan Effect of changes in asumsi aktuaria 3.471 1.188 9.313 actuarial assumptions Pembayaran tahun berjalan 2.445 3.382 1.757 Payments during the period Pengalihan liabilitas atas Transfer liabilities of karyawan mutasi 106 132 146 transferred employee Penyesuaian liabilitas 1.998 105 3.483 Experienced adjustment on obligation Saldo akhir 45.523 42.943 41.157 Ending balance Analisa sensitivitas untuk perubahan asumsi 1 atas tingkat bunga diskonto pada tanggal 31 Desember 2015 adalah sebagai berikut: The sensitivity analysis for assumption change 1 of discount rate as of December 31, 2015 are as follows: Kenaikan Penurunan Increase Decrease Dampak pada agregat biaya jasa kini Effect on the aggregate current dan biaya bunga - - service cost and interest cost Dampak kewajiban manfaat pasti 3.060 4.362 Effect on the defined benefit obligation The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 7317. LIABILITAS IMBALAN
Parts
» LAPORAN KEUANGAN 31 DESEMBER 2015
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Pendirian Perusahaan dan Informasi Umum lanjutan
» Establishment of the Company and General Information continued
» Penawaran Umum Efek Perusahaan Company’s Public Offering
» Komisaris, Direksi dan Karyawan Commissioners, Directors and Employees
» Komisaris, Direksi dan Karyawan lanjutan Commissioners, Directors and Employees
» Struktur Kelompok Usaha Group Structure
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Presentation of The Consolidated Financial Statements
» Perubahan kebijakan akuntansi Changes of accounting principles
» Perubahan kebijakan akuntansi lanjutan Changes
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Kombinasi Bisnis Entitas Sepengendali
» Business Combinations of Entities under
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assests continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued Sewa Leases
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penghasilan dan Beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue and Expense SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penghasilan dan Beban lanjutan
» Revenue and Expense continued
» Imbalan Kerja Employee Benefits
» Biaya Penelitian dan Pengembangan Research and Development Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Laba per Saham Earnings per Share
» Segmen Operasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Operating Segments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Peristiwa setelah Periode Pelaporan Events after the Reporting Period
» Biaya Emisi Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» Evaluasi Individual Individual Assessment
» Collective Assessment PERTIMBANGAN, ESTIMASI DAN ASUMSI
» Collective Assessment continued PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2015
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES LAPORAN KEUANGAN 31 DESEMBER 2015
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS UTANG USAHA ACCOUNTS PAYABLE - TRADE
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES
» PROVISI JANGKA PENDEK SHORT-TERM PROVISION LIABILITAS IMBALAN
» LIABILITAS IMBALAN LAPORAN KEUANGAN 31 DESEMBER 2015
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» TAMBAHAN MODAL DISETOR - NETO lanjutan ADDITIONAL
» SALDO LABA RETAINED EARNINGS
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES
» PENGHASILAN OPERASI LAIN OTHER OPERATING INCOME
» PENGHASILAN KEUANGAN FINANCE INCOME
» BEBAN KEUANGAN FINANCE COSTS
» LABA PER SAHAM EARNINGS PER SHARE SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND LAPORAN KEUANGAN 31 DESEMBER 2015
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN LAPORAN KEUANGAN 31 DESEMBER 2015
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» TUJUAN DAN LAPORAN KEUANGAN 31 DESEMBER 2015
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» ASSETS AND LAPORAN KEUANGAN 31 DESEMBER 2015
» STANDAR AKUNTANSI KEUANGAN YANG TELAH FINANCIAL ACCOUNTING STANDARD ISSUED BUT NOT YET EFFECTIVE
» STANDAR AKUNTANSI KEUANGAN YANG TELAH
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