Liabilitas imbalan pascakerja Provision for post-employment benefits
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
o. Liabilitas imbalan pascakerja o. Provision for post-employment benefits Grup mengakui cadangan imbalan pascakerja sesuai dengan Undang-undang Ketenagakerjaan No. 132003 tanggal 25 Juni 2003. The Group recognized provision for post- employement benefits in accordance with the Labor Law No. 132003 dated June 25, 2003. Perhitungan estimasi liabilitas untuk imbalan pascakerja yang memenuhi kriteria sebagai imbalan manfaat pasti ditentukan dengan menggunakan metode aktuarial Projected Unit Credit. Keuntungan atau kerugian aktuarial diakui sebagai pendapatan atau beban apabila akumulasi keuntungan atau kerugian aktuarial neto yang belum diakui pada akhir tahun pelaporan sebelumnya melebihi 10 dari nilai kini liabilitas imbalan pasti pada tanggal tersebut. Keuntungan atau kerugian ini diakui atas dasar metode garis lurus selama rata-rata sisa masa kerja karyawan yang diharapkan. The calculation of estimated liability for post- employment benefits which meet the criteria as defined benefit is determined using the Projected Unit Credit Actuarial Method. Actuarial gains or losses are recognized as income or expense when the net cumulative unrecognized actuarial gains or losses at the end of the previous reporting year exceed 10 of the present value of defined benefit obligation at that date. These gains or losses are recognized on a straight-line method over the expected average remaining service years of the employees. Biaya jasa kini diakui sebagai beban tahun berjalan. Biaya jasa lalu dibebankan langsung pada laporan laba rugi komprehensif interim konsolidasian, kecuali bila perubahan terhadap manfaat program tergantung pada status kepegawaian pekerja di masa yang akan datang periode vesting. Dalam hal ini, biaya jasa lalu diamortisasikan secara garis lurus sepanjang periode vesting. Current service cost is expensed in the current year. Past service costs are recognized immediately in the interim consolidated statements of comprehensive income, unless the changes to the defined benefit plans are conditional on the employees remaining in service for a specified period of time the vesting period. In this case, past service costs are amortized on a straight-line basis over the vesting period. p. Pengakuan pendapatan dan beban p. Revenue and expense recognitionParts
» Perusahaan The Company UMUM GENERAL
» Perusahaan lanjutan The Company continued
» UMUM lanjutan b. Dewan Komisaris, Direksi dan Karyawan ABN ABN TMU TMU
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Biaya dibayar dimuka Prepayments Persediaan Inventories
» Sewa pembiayaan Finance leases
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Biaya eksplorasi dan pengembangan tangguhan Deferred exploration and development expenditures
» Provisi Provisions Biaya pengelolaan lingkungan hidup Environmental expenses
» Biaya pengupasan tanah penutup Stripping costs
» Liabilitas imbalan pascakerja Provision for post-employment benefits
» Pengakuan pendapatan Perpajakan Taxation
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan Penurunan nilai
» Penerapan SAK revisi lain Adoption of other revised SAK
» Penerapan SAK revisi lain lanjutan Adoption of other revised SAK continued
» SUMBER ESTIMASI SOURCE OF ESTIMATION UNCERTAINTY continued
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» BIAYA DIBAYAR DIMUKA PREPAYMENTS UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» BIAYA PENGUPASAN BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN DEFERRED EXPLORATION
» BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN lanjutan DEFERRED EXPLORATION
» UTANG USAHA TRADE PAYABLES UTANG LAIN-LAIN OTHER PAYABLES
» Pajak dibayar dimuka Prepaid tax Utang pajak Taxes payable Beban pajak Tax expense
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK lanjutan BANK LOANS continued
» UTANG BANK lanjutan BANK LOANS continued SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» LIABILITAS UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP DAN
» LIABILITAS IMBALAN PASCAKERJA PROVISION
» LIABILITAS IMBALAN PASCAKERJA lanjutan PROVISION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL DIVIDEN DIVIDENDS
» PENJUALAN SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» TRANSAKSI DAN SALDO PIHAK BERELASI RELATED PARTY TRANSACTIONS AND
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS AND BALANCES continued
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Subsidiary – ABN PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» Entitas anak – ABN lanjutan Subsidiary – ABN continued
» Entitas anak – ABN lanjutan Subsidiary – ABN continued Entitas anak - IM Subsidiary - IM
» Entitas anak - IM lanjutan Subsidiary - IM continued
» Pengutamaan Pemasokan INFORMASI PENTING LAINNYA lanjutan OTHER
» Priority to Fulfill Domestic Requirement on Mineral and Coal continued
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