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.