Kepentingan Nonpengendali 2014 JRAP Financial Statement Oct 2014
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013 31 Desember 2012
serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements As of October 31, 2014 and 2013,
December 31, 2013 and January 1, 2013 December 31, 2012
and for the Ten-Month Periods Ended October 31, 2014 and 2013
Figures are Presented in United States Dollar, unless Otherwise Stated
- 93 - Mutasi liabilitas imbalan kerja jangka panjang
adalah sebagai berikut: The movements in long-term employee benefits
liability are as follows :
31 Desember 31 OktoberOctober 31,
December 31, 2014
2013 2013
Liabilitas imbalan kerja jangka Long-term employee benefits liability
panjang awal periode 4.223.257
2.782.104 2.782.104
at the beginning of the period Beban imbalan kerja jangka
Long-term employee benefits panjang periode berjalan
2.393.395 2.356.675
2.186.144 expense during the period
Pembayaran manfaat 159.038
11.164 11.164
Benefits paid Pelepasan entitas anak Catatan 1c
- 207.340
207.340 Balance of disposed subsidiary Note 1c
Selisih penjabaran mata uang asing 60.314
325.892 526.487
Translation adjustment Liabilitas imbalan kerja jangka
Long-term employee benefits liability panjang akhir periode
6.517.928 4.594.383
4.223.257 at end of period
Asumsi-asumsi aktuarial utama yang digunakan dalam perhitungan liabilitas imbalan kerja jangka
panjang adalah sebagai berikut: Principal actuarial assumptions used in the
valuation of the long-term employee benefits liability are as follows:
31 Desember 31OktoberOctober 31,
December 31, 2014
2013 2013
Tingkat diskonto 7,89-8,59
6,87-8,51 7,79-9,18
Annual discount rate Tingkat kenaikan gaji
10 10
10 Annual salary increase rate
Usia pensiun normal tahun 55
55 55
Normal retirement age years Tabel mortalita
TMII TMII
TMII Mortality table
Untuk perusahaan Malaysia, Grup membayar kepada lembaga program pensiun iuran pasti
untuk karyawan. Grup tidak memiliki kewajiban pembayaran lebih lanjut kepada karyawan setelah
iuran dibayar. Untuk periode-periode Sepuluh bulan yang berakhir 31 Oktober 2014 dan 2013,
kontribusi masing-masing sebesar US 334.000 dan US 1.056.000 diakui sebagai beban imbalan
kerja yang dicatat sebagai bagian dari “Beban pokok pendapatan”, dan beban akrual terkait
dengan beban tersebut pada tanggal 31 Oktober 2014 dan 2013 masing-masing sebesar
US 151.475 dan US 201.287 dicatat sebagai bagian dari akun “Beban akrual”.
For Malaysian companies, the Group pays contributions to privately administered defined
contribution pension plans for employees. The Group has no further payment obligation to the
employees once the contributions have been paid. For the ten-month periods ended
October 31, 2014 and 2013, the total contributions amounting to US 334,000 and
US 1.056,000, respectively, are recognized as employee benefits expense included as part of
“Cost of revenues” and the related accrual of US 151,475 and US 201,287 as of
October 31, 2014 and 2013, respectively, are included in “Accrued expenses” account.
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013,
31 Desember 2013 dan 1 Januari 2013 31 Desember 2012
serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013
Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain
PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements As of October 31, 2014 and 2013,
December 31, 2013 and January 1, 2013 December 31, 2012
and for the Ten-Month Periods Ended October 31, 2014 and 2013
Figures are Presented in United States Dollar, unless Otherwise Stated
- 94 -
32. Pajak Penghasilan 32.
Income Tax Beban penghasilan pajak Grup terdiri dari:
The net tax expense benefit of the Group consists of the following:
31 OktoberOctober 31, 2014
2013 Pajak kini
15.596.572 112.000
Current tax Pajak tangguhan
3.512.042 8.514.369
Deferred tax Jumlah
19.108.614 8.402.369
Total Sepuluh bulanTen months
Pajak Kini Current Tax
Rekonsiliasi antara laba rugi sebelum pajak penghasilan menurut laporan laba rugi
komprehensif konsolidasian dengan akumulasi rugi fiskal adalah sebagai berikut:
A reconciliation between income loss before tax per consolidated statements of comprehensive
income and accumulated fiscal losses is as follows:
31 OktoberOctober 31, 2014
2013 Laba rugi sebelum pajak menurut laporan
Income loss before tax per consolidated laba rugi komprehensif konsolidasian
39.613.914 48.548.209
statements of comprehensive income Rugi laba sebelum pajak
Loss income before tax of entitas anak - bersih
40.790.911 47.215.152
subsidiaries - net Rugi sebelum pajak Perusahaan
1.176.997 1.333.057
Loss before tax of the Company Perbedaan temporer:
Temporary differences: Beban imbalan kerja jangka panjang
81.975 52.288
Long-term employee benefits expense Pemulihan penurunan
Reversal of allowance for decline nilai persediaan
28.971 -
in value of inventories 110.946
52.288 Perbedaan tetap:
Permanent differences: Sumbangan 874
15.088 Donations
Denda pajak 545
34.253 Tax penalties
1.419 49.341
Rugi fiskal periode berjalan 1.286.524
1.231.428 Fiscal loss during the period
Rugi fiskal tahun-tahun lalu Prior years fiscal losses
2013 1.470.764
- 2013
2012 3.018.700
3.018.700 2012
2011 149.380
149.380 2011
2010 67.712
67.712 2010
2009 47.638
47.638 2009
Akumulasi rugi fiskal 6.040.718
4.514.858 Accumulated fiscal losses
Beban pajak kini entitas anak 15.596.572
112.000 Current tax of subsidiaries
Sepuluh bulanTen months