Borrowing Costs ADOPTION OF NEW AND REVISED
PT GOLDEN EAGLE ENERGY Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 JUNI 2014 DAN 31 DESEMBER 2013 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL
30 JUNI 2014 DAN 30 JUNI 2013 – Lanjutan PT GOLDEN EAGLE ENERGY Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND
FOR THE SIX MONTHS PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 – Continued
- 32 - Royalti
Royalties Pendapatan royalti diakui atas dasar akrual
sesuai dengan substansi perjanjian yang relevan. Royalti ditetapkan atas dasar waktu
dan diakui berdasarkan garis lurus selama periode perjanjian. Perjanjian royalti
berdasarkan produksi, penjualan dan pengukuran lainnya diakui dengan acuan
perjanjian yang ditetapkan. Royalty revenue is recognized on accrual
basis in accordance with the substance of the relevant agreement. Royalties determined on
a time basis are recognized on straight-line basis over the period of the agreement.
Royalty arrangements that are based on production, sales and other measures are
recognized by reference to the underlying arrangements.
Pendapatan Dividen Dividend Income
Pendapatan dividen dari investasi diakui ketika hak pemegang saham untuk menerima
pembayaran ditetapkan. Dividend income from investments is
recognized when the shareholder’s rights to receive payment has been established.
Pendapatan Bunga Interest Income
Penghasilan bunga diakui berdasarkan waktu terjadinya dengan acuan jumlah pokok dan
tingkat bunga yang berlaku. Interest income is accrued on time basis, by
reference to the principal outstanding and at the applicable interest rate.
Beban Expenses
Beban diakui pada saat terjadinya. Expenses are recognized when incurred.
x. Imbalan Kerja x.
Employee Benefits
Imbalan pasca kerja Post-employment benefit
Grup memberikan imbalan pasca kerja untuk karyawan sesuai dengan Undang-undang
Ketenagakerjaan No. 132003. Tidak terdapat pendanaan yang disisihkan oleh Perusahaan
sehubungan dengan imbalan pasca kerja ini. The Group provides defined post-
employment benefits pursuant to the terms of the Labor Law No. 132003. No funding has
been made to this defined benefit.
PSAK 24 revisi 2010, Imbalan Kerja, juga memperkenankan pengakuan akumulasi
keuntungan dan kerugian aktuarial sebagai pendapatan komprehensif lain di ekuitas,
selain pendekatan koridor dan laba rugi. Grup menentukan untuk menggunakan pendekatan
koridor sebagaimana dijelaskan di bawah. PSAK 24 revised 2010, Employee Benefits,
also allows the recognition of accumulated actuarial gains and losses as other
comprehensive income under equity, in addition to the corridor and profit or loss
approaches. The Group continues to use the corridor approach as described below.
Perhitungan imbalan pasca kerja menggunakan metode Projected Unit Credit.
Akumulasi keuntungan dan kerugian aktuarial bersih yang belum diakui yang melebihi 10
dari nilai kini imbalan pasti diakui dengan metode garis lurus selama rata-rata sisa
masa kerja yang diprakirakan dari para pekerja dalam program tersebut. Biaya jasa
lalu dibebankan langsung apabila imbalan tersebut menjadi hak atau vested, dan
sebaliknya akan diakui sebagai beban dengan metode garis lurus selama periode
rata-rata sampai imbalan tersebut menjadi vested.
The cost of providing this post-employment benefit is determined using the Projected Unit
Credit method. The accumulated unrecognized actuarial gains and losses that
exceed 10 of the present value of the Company’s defined benefit obligations is
recognized on straight-line basis over the expected average remaining working lives of
the participating employees. Past service cost is recognized immediately to the extent that
the benefits are already vested, and otherwise is amortized on a straight-line basis
over the average period until the benefits become vested.