Utang Pembiayaan Konsumen Customer Financing Payables

DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31, 2016 Untuk Periode Enam Bulan yang Berakhir Pada For Six Months Periods Ended 30 Juni 2017 dan 2016 June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain In Full USD, unless otherwise stated DraftJuly 31, 2017 54 30 Jun. 2017 30 Jun. 2016 Jun. 30, 2017 Jun. 30, 2016 USD USD Beban Jasa Kini 55,021 20,356 Current Service Cost Biaya Bunga 39,445 14,235 Interest Cost Beban Tahun Berjalan Diakui di Laba Rugi 94,466 34,591 Expense for theYear Recognized in Profit Loss Keuntungan Kerugian Aktuarial yang Diakui 70,548 192,502 Recognized Actuarial Gain Losses Beban Tahun Berjalan Diakui Sebagai Expense for theYear Recognized as Pendapatan Komprehensif Lainnya 70,548 192,502 Other Comprehensive Income Mutasi liabilitas bersih di laporan posisi keuangan adalah sebagai berikut: A movement of net liabilities in the statements of financial position is as follows: 30 Jun. 2017 30 Jun. 2016 Jun. 30, 2017 Jun. 30, 2016 USD USD Saldo Awal Periode 3,331,833 2,650,937 Balance at Beginning of Period Beban yang diakui di periode berjalan 94,466 34,591 Expense recognized current period Beban yang diakui di OCI 70,548 192,502 Expense recognized as OCI Rugi Laba Selisih Kurs 29,268 123,697 Foreign Exchange Loss Gain Saldo Akhir 3,526,115 3,001,727 Ending Balance Rekonsiliasi perubahan nilai kini kewajiban imbalan pasti adalah sebagai berikut: Reconciliation of change in present value of defined benefit obligations are as follows: 30 Jun. 2017 30 Jun. 2016 Jun. 30, 2017 Jun. 30, 2016 USD USD Saldo Awal Periode 3,331,833 2,650,937 Balance at Beginning of Period Biaya Jasa Kini 55,021 20,356 Current Service Cost Biaya Bunga 39,445 14,235 Interest Expense Rugi Laba Selisih Kurs 29,268 123,697 Foreign Exchange Loss Gain Nilai Kini Kewajiban Yang Predicted Present Value of Liabilities Diharapkan Akhir Periode 3,455,567 2,809,225 at the End of Period Nilai Kini Kewajiban Aktual Akhir Periode 3,526,115 3,001,727 Present Value Liabilities at the End of Period Keuntungan Kerugian Aktuarial Actuarial Gain Loss Periode Berjalan 70,548 192,502 Current Period Program imbalan pasti memberikan eksposur Grup terhadap risiko tingkat bunga dan risiko gaji, sebagai berikut: A defined benefit plan provides the Groups exposure to interest rate risk and the risk of a salary, as follows: a. Risiko Tingkat Bunga Nilai kini kewajiban pensiun imbalan pasti dihitung menggunakan tingkat diskonto yang ditetapkan dengan mengacu pada imbal hasil obligasi korporasi berkualitas tinggi. Penurunan suku bunga obligasi akan meningkatkan liabilitas program. a. Interest Rate Risk The present value of the defined benefit pension obligation is calculated using a discount rate determined by reference to yields on high quality corporate bonds. Lower interest rates would increase the liability bond program. b. Risiko Gaji Nilai kini kewajiban imbalan pasti dihitung dengan mengacu pada gaji masa depan peserta program. Dengan demikian, kenaikan gaji peserta program akan meningkatkan liabilitas program itu. b. Risk Salaries The present value of the defined benefit obligation is calculated by reference to the salary of the future program participants. Thus, the salary increase program participants will increase the programs liabilities.