PERKARA HUKUM lanjutan LAWSUIT continued

The original the financial statements Included herein are in the Indonesian language. PT BANK DINAR INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT BANK DINAR INDONESIA Tbk NOTES TO THE FINANCIAL STATEMENTS December 31, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 86 40. PERIKATAN-PERIKATAN lanjutan 40. AGREEMENTS continued 10. Perjanjian Sewa Menyewa No. 150 tanggal 18 September 2014 atas bangunan tokohunian 2 ½ dua setengah lantai, Hak Milik No. 01005Tanjung Duren terletak di Propinsi Daerah Khusus Ibukota Jakarta, Kota Administrasi Jakarta Barat, Kecamatan Grogol Petamburan, Kelurahan Tanjung Duren Utara, Jl.Tanjung Duren Raya nomor 5A, RT 001RW 006 nomor 6835IMB1993Tanjung Duren selama 5 tahun, terhitung tanggal 1 Juni 2014 sampai dengan tanggal 1 Juni 2019. 10. Lease agreement No. 150 dated September 18, 2014 on the store building dwelling 2 ½ two and a half floors, Hak Milik No. 01005Tanjung Duren located in the Province of Special Capital Region of Jakarta, West Jakarta Administration, District Grogol Petamburan, Tanjung Duren Utara Urban Village, Duren Raya Jl.Tanjung number 5A, RT 001RW 006 number 6835IMB1993Tanjung Duren for 5 years, commencing on June 1, 2014 until the date of June 1, 2019. 11. Perjanjian Sewa Menyewa No. 02 tanggal 02 Juli 2014 atas bangunan toko Rukohunian 2 dua lantai, terletak di Propinsi Banten, Kabupaten Tangerang sekarang Kota Tangerang Selatan, Kecamatan Pondok Aren, Desa Pondok Jaya Ruko Sentra Menteng, Blok MN, Nomor 25, nomor 644.2344- DTRB2001Bintaro selama 5 lima, terhitung sejak tanggal 2 Juli 2014 sampai dengan tanggal 1 Agustus 2019. 11. Lease agreement No. 02 dated July 2, 2014 on the store building office occupancy of two 2 floors, located in the province of Banten, Tangerang Regency now South Tangerang City, District of Pondok Aren, Desa Pondok Jaya Sentra Menteng, Block MN, No. 25, number 644.2344- DTRB2001Bintaro for 5 five, starting from the date of July 2, 2014 until the date of August 1, 2019. 12. Perjanjian Sewa Menyewa No. 52 tanggal 13 Mei 2014 atas bangunan tokohunian 2 dua lantai, terletak di Propinsi Daerah Khusus Ibukota Jakarta, Kota Administrasi Jakarta Utara, Kecamatan Tanjung Priok, Kelurahan Sunter Agung, Jl. Danau sunter Utara Blok M Kaveling Nomor 34, Nomor 1397IMB1992, diatas sebidang tanah Hak Guna Bangunan Nomor 8032Sunter Agung, terhitung sejak tanggal 15 Juni 2014 sampai dengan tanggal 14 Juni 2019. 12. Lease agreement No. 52 dated May 13, 2014 on the store buildingdwelling 2 two floors, located in the Province of Special Capital Region of Jakarta, North Jakarta, Tanjung Priok subdistrict, Village Sunter Agung, Jl. North sunter lake Blok M Plot No. 34, No. 1397IMB1992, on a plot of land Broking No. 8032Sunter Agung, commencing from the date of June 15, 2014 until the date of June 14, 2019. 13. Perjanjian Sewa Menyewa No. 36 tanggal 10 Agustus 2015 atas bangunan tokohunian 3 tiga lantai, terletak di Propinsi Daerah Khusu Ibukota Jakarta, Kota Administrasi Jakarta Barat, Kecamatan Tambora, Kelurahan Tanah Sereal, Jl. Kyai Haji Mas Mansyur No.202H diatas sebidang tanah HGB No. 2199Tanah Sereal selama 5 Lima tahun, terhitung sejak tanggal 1 November 2015 sampai dengan tanggal 31 Oktober 2020. 13. Lease agreement No. 36 dated August 10, 2015 on the store buildingoccupancy of 3 three floors, located in the Province khusus capital Jakarta, West Jakarta Administration, Tambora, Village Land Cereals, Jl. Kyai Haji Mas Mansur on a plot of land 202H HGB No. 2199Land Cereals for 5 five years, starting from November 1, 2015 until the date of October 31, 2020. 41. AKTIVITAS NON KAS 41. NON CASH ACTIVITY Tidak terdapat aktivitas non kas yang tidak mempengaruhi kas dan setara kas bank untuk tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014. There is no non-cash activity which affecting cash and cash equivalents bank for the year ended December 31, 2015 and 2014. 42. PENYAJIAN KEMBALI LAPORAN KEUANGAN 42. RESTATEMENT ON THE FINANCIAL STATEMENT Standar akuntansi PSAK 24 Revisi 2013, “Imbalan Kerja” berlaku efektif untuk laporan keuangan dengan periode yang dimulai pada atau setelah tanggal 1 Januari 2015 dan diterapkan secara retrospektif. PSAK No. 24 2013 Revision, “Employee Benefits”become effective for financial statements beginning on or after January 1, 2015 and should be applied retrospectively. Sesuai dengan ketentuan transisi dari PSAK 24 Revisi 2013, Bank mengakui beban jasa lalu yang belum diakui pada awal penerapan standar ini sebagai penyesuaian saldo awal saldo laba, masing-masing pada tanggal 1 Januari 2015 dan 2014 dan penyesuaian terhadap laporan posisi keuangan pada tanggal 31 Desember 2014 dan laporan laba rugi komprehensif periode enam bulan berakhir 30 Juni 2014 sebagai berikut: In accordance with the transitional provision of PSAK No. 24 2013 revision, the Bank recognized past service cost which has not been recognized on the initial adoption of this standard, as the adjustment to beginning balance of retained earnings on January 1, 2015 and 2014 and as the adjustment to statement of financial position as of December 31, 2014 and statement of comprehensive income for six- months period ended June 30, 2014 as follows: The original the financial statements Included herein are in the Indonesian language. PT BANK DINAR INDONESIA Tbk CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT BANK DINAR INDONESIA Tbk NOTES TO THE FINANCIAL STATEMENTS December 31, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 87 42. PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan 42. RESTATEMENT ON THE FINANCIAL STATEMENT continued 2013 Sebelum Penyajian Kembali Before Restatement Penyajian Kembali Restatement Setelah disajikan After Restatement Laporan posisi keuangan Statements of financial position Aset Asset Aset pajak tangguhan – bersih 1.032.987.511 335.963.392 697.024.119 Deferred tax assets – net Liabilitas Liability Liabilitas imbalan kerja 4.131.950.045 1.343.853.568 2.788.096.477 Post Employment Benefit Obligation Ekuitas Equity Saldo laba belum ditentukan penggunaannya 73.588.486.654 1.007.890.176 74.596.376.830 Retained earnings unappropriated 2014 Sebelum Penyajian Kembali Before Restatement Penyajian Kembali Restatement Setelah disajikan After Restatement Laporan posisi keuangan Statements of financial position Aset Asset Aset pajak tangguhan - bersih 899.082.014 25.118.630 873.963.384 Deferred tax assets - net Liabilitas Liability Liabilitas imbalan kerja 3.596.328.055 100.474.520 3.495.853.535 Post Employment Benefit Obligation Ekuitas Equity Saldo laba belum ditentukan penggunaannya 77.394.333.796 75.355.890 92.364.219.011 Retained earnings unappropriated Laporan laba rugi dan pendapatan komprehensif lain Statement of profit or loss and other comprehensive income Beban Tenaga Kerja 19.173.677.569 49.316.797 19.222.994.366 Salary and Wages Expenses Beban Pajak 1.001.352.061 12.329.199 989.022.862 Tax Expenses Pengukuran kembali imbalan pasca kerja setelah pajak tangguhan - 895.546.688 895.546.688 Remeasurement of post employment benefit after Deferred Tax s bk 2014 e tas e tas e tas e dan h ja” me 13, o. 24