are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2015 dan untuk periode yang berakhir pada tanggal tersebut
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2015 and for the period ended
Expressed in millions of Rupiah, unless otherwise stated
27
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
n. Imbalan Kerja lanjutan n. Employee Benefit Liabilities continued
Kelompok Usaha mencatat beban gaji, bonus, jamsostek dan honorarium yang masih harus
dibayar sebagai “Liabilitas Imbalan Kerja Jangka
Pendek” dalam
laporan posisi
keuangan konsolidasian. Group recorded accrued salary, bonus,
jamsostek and honorarium expenses as “Short-term Employee Benefit Liabilities” in the
consolidated statements of financial position.
Efektif tanggal 1 Januari 2015, Kelompok Usaha menerapkan PSAK No. 24 Revisi
2013, “Imbalan
PascaKerja” secara
retrospektif. Berdasarkan revisi atas PSAK tersebut, perhitungan imbalan pascakerja
menggunakan metode Projected Unit Credit. Keuntungan atau kerugian aktuarial yang
timbul diakui
sebagai Pendapatan
Komprehensif Lain dan disajikan pada bagian ekuitas. Biaya jasa lalu dibebankan langsung
pada laba rugi. Jumlah yang diakui sebagai kewajiban imbalan
pasti di laporan posisi keuangan konsolidasian merupakan nilai kini kewajiban imbalan pasti.
Karena revisi atas PSAK ini diterapkan secara retrospektif, Kelompok Usaha telah menyajikan
kembali periode
komparatif, kecuali
pengaruhnya atas akun laba rugi karena tidak material sebagai berikut:
Effective January 1, 2015, the group adopted PSAK
No. 24 Revised 2013, “Post-
employment Benefits”, retrospectively. Under the revised PSAK, the cost of providing post-
employment benefit is determined using the projected Unit Credit Method. The actuarial
gains or losses incurred are recoqnized to Other Comprehensive Income and is presented
in equity section. Past service cost is recognized immediately to profit and loss.
The benefit obligation reqonized in the consolidated statements of financial position
represents the present value of the defined benefit obligation.
As
the revised
PSAK has
been restrospectively applied, the Group has the
prior period comparative numbers as follows, except for the impact to profit and loss account
as the effect is not material:
31 Desember 2014December 31, 2014 Dilaporkan
Pengaruh Sebelumnya
Perubahan Disajikan
Previously Effect of
kembali reported
change As restated
Posisi Keuangan Financial position
Liabilitas imbalan kerja Long-term employee
Jangka panjang 65.758
32.956 98.714 benefit liabilities
Ekuitas Equity
Saldo laba Retained Earnings
Belum ditentukan penggunaannya 782.368
32.956 749.412 Unappropriated
31 Desember 2013December 31, 2013 Dilaporkan
Pengaruh Sebelumnya
Perubahan Disajikan
Previously Effect of
kembali reported
change As restated
Posisi Keuangan Financial position
Liabilitas imbalan kerja Long-term employee
Jangka panjang 56.488
20.589 77.077 benefit liabilities
Ekuitas Equity
Saldo laba Retained Earnings
Belum ditentukan penggunaannya 615.393
20.589 594.804 Unappropriated
are in the Indonesian language.
PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2015 dan untuk periode yang berakhir pada tanggal tersebut
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2015 and for the period ended
Expressed in millions of Rupiah, unless otherwise stated
28
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
