PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta
untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY
Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and
for the Six-Month Periods Ended June 30, 2017 and 2016
Figures are Presented in Rupiah, unless Otherwise Stated
- 46 -
25. Beban Umum dan Administrasi 25. General and Administrative Expenses
2017 2016
Gaji, upah, dan tunjangan 16.833.847.384
14.325.369.486 Salaries, wages, and allowances
Jamuan dan sumbangan 6.077.292.396
263.397.874 Entertainment and donation
Penyusutan Catatan 9 4.213.978.629
1.168.442.539 Depreciation Note 9
Informasi teknologi 4.011.900.000
- Technology information
Jasa profesional 2.702.020.366
1.104.031.738 Professional fees
Beban kantor lainnya 2.593.884.095
1.510.656.886 Other office expenses
Sewa dan biaya pemeliharaan 1.849.720.071
1.887.103.409 Rental and service charge
Pelatihan, seminar, iuran keanggotaan Training, seminar, membership charges
dan perekrutan 616.991.743
16.705.000 and recruitment
Pajak, perijinan dan lisensi 602.610.230
6.650.759.745 Tax, permit and licenses
Transportasi dan perjalanan dinas 550.414.924
638.974.212 Transportation and travel
Alat tulis dan perlengkapan kantor 509.107.330
426.037.325 Stationery and office supplies
Listrik, telepon, fax, dan pos 425.226.670
695.076.647 Electricity, telephone, fax, and postage
Perbaikan dan pemeliharaan 424.110.200
303.023.882 Repairs and maintenance
Asuransi 191.774.820
75.982.943 Insurance
Lain-lain 5.178.015.291
6.669.660.441 Others
Jumlah 46.780.894.149
35.735.222.127 Total
Enam BulanSix Month 30 JuniJune 30,
Beban umum dan administrasi kepada pihak berlasi masing-masing sebesar 20,78 dan
9,83 dari
jumlah beban
umum dan
administrasi masing-masing untuk periode- periode enam bulan yang berakhir 30 Juni 2017
dan 2016. Catatan 31 General and administrative expenses relating
to transactions with related parties represent 20.78 and 9.83 of the total General and
administrative expenses for the six-month periods ended June 30, 2017 and 2016,
respectively. Note 31
26. Keuntungan Kegiatan Pengelolaan dan Lain- lain
– Bersih 26. Gain on Estate Management Operations
and Others – Net
2017 2016
Penghasilan: Income:
Penggantian air bersih dan pengelolaan lingkungan
52.347.316.643 52.398.205.738
Water and estate management Lain-lain
7.789.097.041 17.977.005.377
Others Jumlah
60.136.413.684 70.375.211.115
Total Beban:
Expenses: Keamanan dan pemeliharaan
Security and environmental lingkungan
24.391.090.609 16.784.826.154
maintenance Gaji karyawan pengelola lingkungan
11.153.496.276 10.546.387.987
Salaries estate employees Penyusutan Catatan 9
4.957.762.544 1.978.194.293
Depreciation Note 9 Lain-lain
7.782.464.089 1.941.245.938
Others Jumlah
48.284.813.518 31.250.654.372
Total Bersih
11.851.600.166 39.124.556.743
Net Enam BulanSix Month
30 JuniJune 30,
27. Imbalan Kerja Jangka Panjang 27. Long-term Employee Benefits
Besarnya imbalan
pasca-kerja dihitung
berdasarkan peraturan yang berlaku, yakni Undang-undang No. 13 Tahun 2003 tanggal
25 Maret 2003. Tidak terdapat pendanaan khusus yang dibentuk atas imbalan kerja jangka
panjang tersebut. The amount of post-employment benefits is
determined based on Law No. 13 Year 2003, dated March 25, 2003. No funding of benefits
has made to date.
PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta
untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY
Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and
for the Six-Month Periods Ended June 30, 2017 and 2016
Figures are Presented in Rupiah, unless Otherwise Stated
- 47 - Perhitungan aktuaria terakhir atas liabilitas
imbalan kerja jangka panjang dilakukan oleh PT Katsir Imam Sapto Sejahtera Aktuaria,
aktuaris independen, tertanggal 1 Februari 2017.
The latest actuarial valuation upon the long-term employee benefits liability was from
PT Katsir Imam Sapto Sejahtera Aktuaria, an independent actuary, dated February 1, 2017.
Jumlah karyawan Grup yang berhak atas imbalan kerja jangka panjang tersebut masing-
masing sebanyak 476 karyawan dan 444 karyawan
pada 30
Juni 2017
dan 31 Desember 2016.
Number of eligible employees is 476 and 444 as of June 30, 2017 and December 31, 2016,
respectively.
Jumlah-jumlah yang diakui di Iaporan laba rugi dan
penghasilan komprehensif
lain konsolidasian sehubungan dengan imbalan
pasti adalah sebagai berikut: Amounts recognized in the consolidated
statements of profit or loss and other comprehensive income in respect of this
benefit plans follows:
2017 2016
Biaya jasa kini 1.276.814.904
897.821.696 Current service costs
Biaya bunga neto 791.304.602
752.470.228 Net interest expense
Komponen biaya imbalan pasti Component of defined benefit costs
yang diakui di laba rugi 2.068.119.506
1.650.291.924 recognized in profit or loss
Pengukuran kembali liabilitas Remeasurement on the defined
imbalan pasti - kerugian keuntungan benefits liability - actuarial loss gain
aktuarial diakui dalam penghasilan recognized in other comprehensive
komprehensif lain -
- income
Jumlah 2.068.119.506
1.650.291.924 Total
Enam BulanSix Month 30 JuniJune 30 ,
Biaya jasa kini dan biaya bunga neto untuk tahun berjalan diakui pada laba rugi yang
termasuk bagian dari “Beban umum dan
administrasi – lain-lain” Catatan 25.
The current service costs and net interest expense for the year are included as part of
“General and administrative expenses – others
” Note 25 in the profit or loss. Mutasi liabilitas imbalan kerja jangka panjang
yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut:
Movement of long-term employee benefits liability
recognized in
the consolidated
statements of financial position follows:
30 Juni 31 Desember
June 30, December 31,
2017 2016
Saldo awal tahun 20.058.145.737
17.127.805.229 Balance at the beginning of the year
Beban imbalan kerja jangka panjang Long-term employee benefits
tahun berjalan 2.068.119.506
3.760.217.282 expense during the year
Pembayaran imbalan 789.085.302
411.973.500 Benefits paid
Pengukuran kembali liabilitas imbalan pasti Remeasurement on defined
yang diakui dalam penghasilan benefits liability recognized in
komprehensif lain -
417.903.274 other comprehensive income
Saldo akhir tahun 21.337.179.941
20.058.145.737 Balance at the end of the year