Imbalan Kerja Employment Benefits
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain
PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 43 - jumlah yang tak-terdiskonto sebagai
liabilitas pada laporan posisi keuangan konsolidasian setelah dikurangi dengan
jumlah yang telah dibayar dan sebagai beban pada rugi komprehensif
konsolidasian tahun berjalan. employee benefits are recognized at its
undiscounted amount as a liability after deducting any amount already paid in the
consolidated statement of financial position and as an expense in the Consolidated
statements of income loss and other comprehensive income.
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability
Liabilitas imbalan kerja jangka panjang merupakan imbalan pasca-kerja manfaat
pasti yang dibentuk tanpa pendanaan khusus dan didasarkan pada masa kerja
dan jumlah penghasilan karyawan saat pensiun. Metode penilaian aktuarial yang
digunakan untuk menentukan nilai kini liabilitas imbalan pasti, beban jasa kini yang
terkait, dan beban jasa lalu adalah metode Projected Unit Credit. Beban jasa kini,
beban bunga, beban jasa lalu yang telah menjadi hak karyawan, dan dampak
kurtailmen atau penyelesaian jika ada diakui pada laporan rugi dan penghasilan
komprehensif lain konsolidasian tahun berjalan.
Long-term employment benefits liability represents post-employment benefits,
unfunded defined-benefit plans which amounts are determined based on years of
service and salaries of the employees at the time of pension. The actuarial valuation
method used to determine the present value of defined-benefit liability, related
current service costs, and past service costs is the Projected Unit Credit. Current
service costs, interest costs, vested past service costs, and effects of curtailments
and settlements if any are charged directly to current operations.
Efektif tanggal 1 Januari 2015, Grup menerapkan PSAK No. 24 Revisi 2013,
“Imbalan Pasca Kerja” secara retrospektif. Berdasarkan revisi atas PSAK tersebut,
keuntungan atau kerugian aktuarial yang timbul diakui sebagai Pendapatan
Komprehensif Lain dan disajikan pada bagian ekuitas. Biaya jasa lalu dibebankan
langsung pada laba rugi. Effective January 1, 2015, the Group
adopted PSAk No. 24 Reised 2013, “Post- employment Benefits”, retrospectively.
Under the revised PSAK, the actuarial gains or losses incurred are recognized to Other
Comprehensive Income and is presented in the equity section. Past service cost is
recognized immediately to profit and loss.
Jumlah yang diakui sebagai kewajiban imbalan pasti di laporan posisi keuangan
konsolidasian merupakan nilai kini kewajiban imbalan pasti.
The benefit obligation recognized in the consolidated statements of financial
position represents the present value of the defined benefit obligation.
Karena revisi atas PSAK ini diterapkan secara retrospektif, Grup telah menyajikan
kembali periode komparatif: As the revised PSAK has been
retrospectively applied, th Group has restated the prior periods comparative
numbers as follows:
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain
PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 44 -
Dilaporkan Pengaruh
sebelumnya Perubahan
Disajikan Previously
Effect of k embali
reported change
As restated
Posisi keuangan Financial position
Aset pajak tangguhan - bersih 1.041.788.897.200
15.077.926.000 1.026.710.971.200
Deferred tax assets - net Liabilitas imbalan kerja
Long-term employee jangka panjang
167.903.055.000 60.311.704.000
107.591.351.000 benefits liability
Saldo laba defisit 11.877.792.548.301
45.230.315.257 11.832.562.233.044
Retained earnings
deficit Kepentingan non-pengendali
744.540.342 3.462.743
748.003.085 Non-controlling interests
Dilaporkan Pengaruh
sebelumnya Perubahan
Disajikan Previously
Effect of k embali
reported change
As restated
Rugi komprehensif Comprehensive loss
Beban karyawan 269.893.824.078
3.481.016.000 273.374.840.078
Personnel expenses Penghasilan pajak tangguhan
185.401.526.374 870.254.000
186.271.780.374 Deferred tax benefit
31 Desember December 31, 2014
30 September September 30, 2014
Dilaporkan Pengaruh
sebelumnya Perubahan
Disajikan Previously
Effect of k embali
reported change
As restated
Posisi keuangan Financial position
Aset pajak tangguhan - bersih 1.015.581.195.698
16.057.988.750 999.523.206.948
Deferred tax assets - net Liabilitas imbalan kerja
Long-term employee jangka panjang
152.664.493.000 64.231.955.000
88.432.538.000 benefits liability
Saldo laba defisit 10.498.967.701.498
48.170.186.289 10.450.797.515.209
Retained earnings
deficit Kepentingan non-pengendali
922.750.347 3.779.961
926.530.308 Non-controlling interests
31 Desember December 31, 2013