NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND
JANUARY 1, 2010DECEMBER 31, 2009 Continued
Riwayat penyesuaian pengalaman adalah sebagai berikut:
The history of experience adjustments is as follows:
2013 2012
2012 2011
2010 Enam bulan
Enam bulan Satu tahun
Satu tahun Satu tahun
Six months Six months
One y ear One y ear
One y ear Rp000
Rp000 Rp000
Rp000 Rp000
Present v alue of liability at Nilai kini liabilitas akhir periode
5.406.162 3.058.220
3.761.064 2.565.271
1.296.527 end of period
Peny esuaian liabilitas program 56.901
134.438 92.821
146.225 61.443
Plan liability adjustments
Perhitungan imbalan pasca kerja dihitung oleh aktuaris
independen P.T.
Jasa Aktuaria
Praptasentosa Gunajasa dengan menggunakan asumsi utama sebagai berikut:
The cost of providing post-employment benefits is calculated by an independent actuary
P.T. Jasa Aktuaria
Praptasentosa Gunajasa using the following key assumptions:
1 Januari 2010
30 Juni
31 Desember 2009
June 30,
January 1, 2010
2013 2012
2011 2010
December 31, 2009
Usia pensiun Retirement Age
Tingkat diskonto per tahun 8
6 7
9 10,50
Discount rate per annum Tingkat proyeksi kenaikan gaji per tahun
5,5 5,5
5,5 5,5
5,5 Salary increment rate per annum
Tingkat cacat 1,000
1,000 1,000
1,000 0,105
Disability rate Tabel mortalitas
Mortality Table 31 DesemberDecember 31,
55 tahun 55 years old
CSO 1980
18. LIABILITAS LAIN-LAIN 18. OTHER LIABILITIES
1 Januari 2010 30 Juni
31 Desember 2009 June 30,
January 1, 2010 2013
2012 2011
2010 December 31, 2009
Rp000 Rp000
Rp000 Rp000
Rp000 Biaya yang masih harus
dibayar 3.535.364
993.006 837.469
522.359 311.016
Accrued expense Pendapatan diterima dimuka
263.250 303.750
60.750 141.750
222.750 Income received in advance
Setoran jaminan 25.550
13.550 6.000
1.500 -
Security deposit Lainnya
97.179 926.398
160.059 133.246
3.830.348 Others
Jumlah 3.921.343
2.236.704 1.064.278
798.855 4.364.114
Total 31 DesemberDecember 31,
19. DANA SYIRKAH TEMPORER
Merupakan investasi tidak terikat dalam bentuk tabungan
Mudharabah, deposito
berjangka Mudharabah dan Sertifikat Investasi Mudharabah.
19. TEMPORARY
SYIRKAH FUNDS
Represent not restricted investment in the form of Mudharabah saving deposits, Mudharabah time
deposits and Mudharabah Certificate Investment.
226
NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND
JANUARY 1, 2010DECEMBER 31, 2009 Continued
Seluruh investasi tidak terikat dilakukan dalam mata uang Rupiah, yang terdiri dari:
All not restricted investments are made in Indonesian Rupiah, which consists of:
1 Januari 2010 30 Juni
31 Desember 2009 June 30,
January 1, 2010 2013
2012 2011
2010 December 31, 2009
Rp000 Rp000
Rp000 Rp000
Rp000 Bank
Bank Tabungan Mudharabah - Pihak ketiga
- 286.761
- -
- Mudharabah Savings Deposits - Third parties
Deposito berjangka Mudharabah Mudharabah Time Deposits
Pihak berelasi 250.000.000
200.000.000 -
- -
Related parties Pihak ketiga
199.940 20.199.940
127.405 500.000
- Third parties
Jumlah 250.199.940
220.199.940 127.405
500.000 -
Total Jumlah dana syirkah temporer dari bank
250.199.940 220.486.701
127.405 500.000
- Total temporary syirkah funds from banks
Bukan Bank Non Bank
Tabungan Mudharabah Mudharabah Saving Deposits
Pihak berelasi 259.270
243.850 -
- -
Related parties Pihak ketiga
106.616.164 29.796.488
7.661.319 4.026.570
314.058 Third parties
Jumlah 106.875.434
30.040.338 7.661.319
4.026.570 314.058
Total Deposito berjangka Mudharabah
Mudharabah Time Deposits Pihak berelasi
3.000.000 3.000.000
- -
- Related parties
Pihak ketiga 1.173.700.416
1.003.049.322 393.043.860
290.505.176 3.939.419
Third parties Jumlah
1.176.700.416 1.006.049.322
393.043.860 290.505.176
3.939.419 Total
Jumlah dana syirkah temporer Total temporary syirkah funds
dari bukan bank 1.283.575.850
1.036.089.660 400.705.179
294.531.746 4.253.477
from non banks Surat berharga yang diterbitkan
Securities issued Sertifikat Investasi Mudharabah
Mudharabah Interbank Investment antar Bank
Certificates Pihak berelasi
- -
80.000.000 -
- Related parties
Pihak ketiga 50.000.000
183.000.000 55.000.000
- -
Third parties Jumlah
50.000.000 183.000.000
135.000.000 -
- Total
JUMLAH DANA SYIRKAH TEMPORER 1.583.775.790
1.439.576.361 535.832.584
295.031.746 4.253.477
TOTAL TEMPORARY SYIRKAH FUNDS
Tingkat bagi hasil rata-rata per tahun Revenue sharing per annum
Tabungan Mudharabah 6,38
4,56 3,37
3,96 5,05
Mudharabah saving deposits Deposito berjangka Mudharabah
6,85 7,23
8,19 6,83
7,13 Mudharabah time deposits
Sertifikat Investasi Mudharabah Mudharabah Interbank Investment
antar Bank 6,95
4,00 5,46
- -
Certificates 31 DesemberDecember 31,
Tabungan Mudharabah Mudharabah saving deposits
Tabungan Mudharabah berdasarkan jenisnya adalah sebagai berikut:
Mudharabah savings deposits by types are as
follows:
1 Januari 2010 30 Juni
31 Desember 2009 June 30,
January 1, 2010 2013
2012 2011
2010 December 31, 2009
Rp000 Rp000
Rp000 Rp000
Rp000 Tabungan Bisnis
96.312.732 22.908.565
12.000 -
- Tabungan Bisnis
Tabungan Mudharabah Pas IB 6.326.087
5.331.202 6.882.426
3.749.785 314.058
Tabungan Mudharabah Pas IB Tabungan Pas Flexible
2.887.451 1.560.093
540.114 -
- Tabungan Pas Flexible
Tabungan Mudharabah Karyaw an 830.583
527.239 226.779
276.785 -
Tabungan Mudharabah Karyaw an Tabungan Fleksibel Program Gadget
480.473 -
- -
- Tabungan Fleksibel Program Gadget
Tabungan Rencana PaS 38.108
- -
- -
Tabungan Rencana PaS Jumlah
106.875.434 30.327.099
7.661.319 4.026.570
314.058 Total
31 DesemberDecember 31,
227