SIMPANAN NASABAH lanjutan CUSTOMER DEPOSITS continued
21. BEBAN
MASIH HARUS DIBAYAR DAN LIABILITAS LAIN-LAIN 21. ACCRUED EXPENSES AND OTHER LIABILITIES Rincian beban masih harus dibayar dan liabilitas lain-lain adalah sebagai berikut: The details of accrued expenses and other liabilities are as follows: 2015 2014 Rupiah Rupiah Setoran jaminan 5.464 2.972 Guarantee deposits Pendapatan diterima di muka 4.481 10.578 Unearned revenues Lain-lain 10.305 19.249 Others 20.250 32.799 Mata Uang Asing Foreign Currencies Setoran jaminan 937 4.891 Guarantee deposits Pendapatan diterima di muka 838 2.201 Unearned revenues Lain-lain 86 297 Others 1.861 7.389 Jumlah 22.111 40.188 Total Setoran jaminan terutama merupakan setoran jaminan dari debitur untuk penyelesaian kredit. Guarantee deposits mainly represent deposit from debtor to settle the loan. 22. LIABILITAS IMBALAN PASCA KERJA 22. POST-EMPLOYMENT BENEFITS LIABILITY Bank menghitung dan mencatat imbalan pasca kerja yang tidak didanai untuk karyawan yang berhak menurut Undang-Undang Ketenagakerjaan No. 132003 tanggal 25 Maret 2003 dan PSAK 24 Revisi 2013, “Imbalan Kerja”. The Bank calculates and records unfunded post-employment benefits for the eligible employees under the Labor Law No. 132003 dated March 25, 2003 and PSAK 24 Revised 2013, “Employee Benefits”. PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and For The Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 91 22. LIABILITAS IMBALAN PASCA KERJA lanjutan 22. POST-EMPLOYMENT BENEFITS LIABILITY continued Tabel di bawah ini merupakan ringkasan komponen beban imbalan pasca kerja yang diakui pada laporan laba rugi dan penghasilan komprehensif lain dan liabilitas imbalan pasca kerja yang dicatat pada laporan posisi keuangan, yang dihitung dengan menggunakan metode “Projected Unit Credit” oleh aktuaris independen, PT Dian Artha Tama, sesuai dengan laporannya tertanggal 25 Februari 2016. The following tables summarize the components of post-employment benefits expense recognized in the statement of profit or loss and other comprehensive income and post-employment benefits liability recognized in the statement of financial position as determined usi ng the “Projected Unit Credit” method by an independent actuary, PT Dian Artha Tama, based on its reports dated February 25, 2016. a. Beban Imbalan Pasca Kerja a. Post-Employment Benefits Expense 2015 2014 2013 Biaya jasa kini 16.920 15.267 14.544 Current service cost Biaya bunga 18.470 15.730 12.083 Interest cost Jumlah 35.390 30.997 26.627 Total b. Liabilitas Imbalan Pasca Kerjab. Post-Employment Benefits Liability
2015 2014 2013 Nilai kini kewajiban imbalan pasti 245.735 230.872 205.552 Present value of Defined benefits obligation Perubahan nilai kini kewajiban imbalan pasti pada tahun berjalan adalah sebagai berikut: The changes in the present value of defined benefits obligation in the current year are as follows: 2015 2014 2013 Saldo awal tahun 230.872 205.552 248.142 Balance at beginning of year Kerugian keuntungan aktuarial 4.627 13.124 62.742 Actuarial losses gains Biaya jasa kini 16.920 15.267 14.544 Current service cost Biaya bunga 18.470 15.730 12.083 Interest cost Pembayaran manfaat 15.900 18.801 6.475 Benefits payment Saldo akhir tahun 245.735 230.872 205.552 Balance at end of year Perubahan liabilitas imbalan pasca kerja pada tahun berjalan adalah sebagai berikut: The changes in post-employment benefits liability in the current year are as follows: 2015 2014 2013 Saldo awal tahun 230.872 205.552 248.142 Balance at beginning of year Beban imbalan pasca kerja tahun berjalan Catatan 29 35.390 30.997 26.627 Post-employment benefits expense in current the year Note 29 Pembayaran manfaat tahun berjalan 15.900 18.801 6.475 Benefits payment in the current year Keuntungan kerugian aktuarial 4.627 13.124 62.742 Actuarial gains losses Saldo akhir tahun 245.735 230.872 205.552 Balance at end of year Disajikan kembali Catatan 47As restated Note 47.Parts
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» PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK
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