The original consolidated financial statements included herein are in Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada
31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued For The Years Ended
December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated
89
25. LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
25. LONG-TERM EMPLOYEE BENEFIT LIABILITY continued
Program Imbalan Pasti lanjutan Defined Benefit Plan continued
Pada tanggal 31 Desember 2015 dan 2014, Perusahaan dan Entitas Anak mencatat liabilitas
imbalan kerja jangka panjang berdasarkan perhitungan
aktuaris independen
yaitu PT Dayamandiri Dharmakonsilindo dengan
laporannya masing-masing
bertanggal 2 Februari 2016 dan 30 Januari 2015, dengan
menggunakan metode “Projected Unit Credit” dan asumsi-asumsi utama sebagai berikut:
As of December 31, 2015 and 2014, the Company and Subsidiaries recognized long-term
employee benefits liability in accordance with the calculation
of independent
actuary, PT Dayamandiri Dharmakonsilindo, with valuation
report dated February 2, 2016 and January 30, 2015, respectively, by using “Projected Unit
Credit” method and the key assumptions are as follows:
2015 2014
Umur pensiun normal 55 tahun 55 years old 55 tahun 55 years old
Retirement age Kenaikan gaji
5,00 5,00
Annual salary increase Tingka bunga diskonto
9,00 8,20
Annual discount rate Tingkat mortalitas
TMI I 2011 TMI I 2011
Mortality rate
Beban imbalan kerja karyawan yang diakui di laporan laba rugi dan penghasilan komprehensif
lainnya konsolidasian adalah sebagai berikut: The employees benefits expense recognized in
the consolidated statement of profit or loss and other comprehensive income is as follows:
2015 2014
Biaya jasa kini 10.001.043.175
9.251.812.585 Current service cost
Biaya bunga 5.078.797.408
4.394.820.260 Interest cost
Biaya jasa lalu, termasuk Past service cost, including
kerugian keuntungan dari kurtailmen 159.831.020
428.982.901 loss gain on curtailments
Pengakuan langsung atas keuntungan Immediate recognition of actuarial
kerugian aktuarial 649.775.627
493.685.103 gain loss
Biaya imbalan pasti yang diakui Defined benefit costs recognized
di laba rugi 14.589.895.976
12.723.964.841 in profit or loss
Keuntungan aktuarial yang Actuarial gain arising from
berasal dari perubahan asumsi keuangan 6.730.475.782
4.204.985.583 changes in financial assumptions
Kerugian aktuarial yang Actuarial loss arising from
berasal dari penyesuaian pengalaman 609.520.336
788.178.775 experience adjustments
Biaya imbalan pasti yang diakui Defined benefit costs recognized
di penghasilan komprehensif lain 6.120.955.446
3.416.806.808 in other comprehensive income
Total 8.468.940.530
9.307.158.033 Total
Mutasi nilai kini kewajiban imbalan pasti pada tahun berjalan adalah sebagai berikut:
Movement in the present value of the defined benefit obligation in the current year are as
follows:
2014 2013
Disajikan kembali Disajikan kembali
2015 As restated
As restated
Saldo awal 63.993.621.056
49.819.360.633 36.156.295.632
Beginning balance Dampak konsolidasi
Effect of consolidation entitas anak
- 8.217.694.000
13.331.053.363 of subsidiaries
Imbalan kerja karyawan yang Employees’ benefits charged to
dibebankan ke laba rugi 14.589.895.976
12.723.964.841 9.599.156.166
profit or loss Imbalan kerja karyawan yang
dibebankan ke penghasilan Employees’ benefits charged to
komprehensif lain 6.120.955.446
3.416.806.808 1.919.483.916 other comprehensive income
Kelebihan pembayaran yang dibayar oleh Perusahaan
3.853.915.890 3.350.591.610
11.186.628.444 Benefits paid by the Company
Saldo akhir 68.608.645.696
63.993.621.056 49.819.360.633
Ending balance
The original consolidated financial statements included herein are in Indonesian language.
PT MNC LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Untuk tahun yang berakhir pada
31 Desember 2015 Dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT MNC LAND Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued For The Years Ended
December 31, 2015 And 2014 Expressed in Rupiah, unless otherwise stated
90
25. LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
25. LONG-TERM EMPLOYEE BENEFIT LIABILITY continued
Perkiraan pembayaran liabilitas imbalan pasca- kerja pada tanggal 31 Desember 2015 dan 2014
adalah sebagai berikut: The expected undiscounted benefit payment of
post-employment benefits liabilities as of December 31, 2015 and 2014 is as follows:
2015 2014
Dalam waktu 12 bulan berikut Within the next 12 months
periode laporan tahun berikutnya 1.007.838.000
1.916.526.000 the next reporting period
Antara 2 dan 5 tahun 13.235.228.000
6.343.004.000 Between 2 and 5 years
Lebih dari 5 tahun 66.111.020.000
56.831.737.000 More than 5 years
Total 80.354.086.000
65.091.267.000 Total
Sensitivitas keseluruhan imbalan pasca-kerja terhadap perubahan tertimbang asumsi dasar
adalah sebagai berikut: The sensitivity of the overall provision of post-
employment benefits to changes in the weighted principal assumptions is as follows:
2015 2014
Dampak pada Dampak pada
liabilitas liabilitas
impact on impact on
overall liability overall liability
Tingkat bunga diskonto Discount rate
Kenaikan 1 64.072.620.419
55.804.270.504 Increase 1
Penurunan 1 73.460.643.253
64.356.098.917 Decrease 1
Tingkat kenaikan gaji Salary growth rate
Kenaikan 1 73.856.213.984
64.672.200.835 Increase 1
Penurunan 1 63.746.389.188
55.554.473.083 Decrease 1
26. MODAL SAHAM 26. CAPITAL STOCK
Kepemilikan saham Perusahaan pada tanggal 31 Desember 2015 berdasarkan laporan
PT BSR Indonesia adalah sebagai berikut: The share ownership as of Desember 31, 2015
based on report from PT BSR Indonesia are as follows:
Ditempatkan dan Disetor
Persentase Penuh
Kepemilikan Number of
Percentage Shares Issued
of Jumlah
Pemegang Saham and Fully Paid
Ownership Amount
Shareholders
PT MNC Investama Tbk 1.312.505.158
19,05 656.252.579.000
PT MNC Investama Tbk HT Investment Development Ltd
770.866.000 11,19
385.433.000.000 HT Investment Development Ltd
MNC Media Investment Ltd 713.952.500
10,36 356.976.250.000
MNC Media Investment Ltd Bhakti Investama International Ltd
614.540.000 8,92
307.270.000.000 Bhakti Investama International Ltd
Oxley Capital Investment Ltd 397.893.790
5,77 198.946.895.000
Oxley Capital Investment Ltd Komisaris dan Direksi
Commissioners and Directors Hary Tanoesoedibjo
97.587.252 1,42
48.793.626.000 Hary Tanoesoedibjo
Liliana Tanaja 6.966.500
0,10 3.483.250.000
Liliana Tanaja Daniel Yuwonokhoe
6.233.600 0,09
3.116.800.000 Daniel Yuwonokhoe
Michael Stefan Dharmajaya 4.107.000
0,06 2.053.500.000
Michael Stefan Dharmajaya Dipa Simatupang
1.040.000 0,02
520.000.000 Dipa Simatupang
Christ Soepontjo 814.700
0,01 407.350.000
Christ Soepontjo Herman Heriyadi Bunjamin
814.300 0,01
407.150.000 Herman Heriyadi Bunjamin
Masyarakat masing-masing dengan kepemilikan kurang
Public dari 5
2.963.146.437 43,00
1.481.573.218.500 each below 5 of ownership
Total 6.890.467.237
100,00 3.445.233.618.500
Total