PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
37
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
q. BebanTangguhan Hak atas Tanah q. Deferred Cost of Land Rights
Biaya-biaya tertentu terutama terdiri atas biaya dan beban-beban lain sehubungan dengan perolehan hak
atas tanah, yang mempunyai masa manfaat lebih dari satu tahun, ditangguhkan dan diamortisasi
selama masa manfaatnya dengan menggunakan metode garis lurus. Beban-beban ini disajikan dalam
akun “Beban Tangguhan Hak Atas Tanah – Neto” pada laporan posisi keuangan konsolidasian.
Certain expenditures consisting primarily of costs and expenses relating to acquisitions of landrights,
whose benefits extend over a period of more than one year, are deferred and amortized over the
periods benefited using the straight-line method.
These expenditures are presented in “Deferred Cost of Land Rights -
Net” account in the interim consolidated statement of financial position.
r. Dividen r. Dividends
Dividen diakui sebagai liabilitas ketika dividen tersebut disetujui Rapat Umum Pemegang Saham
Perusahaan. Pembagian dividen diakui sebagai liabilitas
ketika dividen
disetujui berdasarkan
keputusan rapat Direksi sesuai dengan Anggaran Dasar Perusahaan.
Dividends are recognized as a liability when the dividends are approved during
the Company’s General Meeting of the Shareholders. Dividend
distributions are recognized as liability when the dividends are approved based on a Board of
Directors’ resolution in accordance with the Company’s Articles of Association.
s. Imbalan Kerja s. Employee Benefits
Imbalan pasca-kerja Post-employment benefits
Liabilitas imbalan kerja dihitung sesuai dengan Undang-Undang
Ketenagakerjaan No.
132003 Undang-Undang tanggal 25 Maret 2003. Sesuai
PSAK 24 revisi 2010, beban imbalan kerja berdasarkan Undang-Undang ditentukan dengan
menggunakan metode aktuarial Projected Unit Credit.
Employee benefits obligation is calculated under the Labor Law No. 132003 dated March 25, 2003
the “Law”. Under Revised PSAK 24 revised 2010,
the cost of employee benefits based on the Law is determined using the “Projected Unit Credit” actuarial
valuation method.
Keuntungan atau kerugian aktuarial diakui sebagai pendapatan
atau beban
apabila akumulasi
keuntungan atau kerugian aktuarial neto yang belum diakui pada akhir tahun pelaporan sebelumnya
melebihi total yang lebih besar diantara 10 dari nilai kini imbalan pasti dan 10 dari nilai wajar aset
program pada tanggal laporan. Keuntungan atau kerugian diakui atas dasar metode garis lurus selama
rata-rata sisa masa kerja karyawan yang diharapkan. Beban jasa lalu yang terjadi ketika memperkenalkan
program imbalan pasti atau mengubah imbalan terutang pada program imbalan pasti yang ada,
diamortisasi selama periode sampai imbalan tersebut menjadi hak.
Actuarial gains or losses are recognized as income or expense when the net cumulative unrecognized
actuarial gains and losses at the end of the previous reporting year exceed the higher of 10 of the
defined benefit obligation and 10 of the fair value of plan assets at that date. These gains or losses are
recognized on a straight-line basis over the expected average remaining working lives of the employees.
Past-service cost arising from the introduction of a defined benefit plan or changes in the benefits
obligation of an existing plan are required to be amortized over the period until the benefits concerned
become vested.
Perusahaan dan beberapa Entitas Anak memiliki program pensiun manfaat pasti untuk semua
karyawan tetap yang memenuhi syarat. Pendanaan program ini terdiri dari iuran yang dihitung secara
aktuarial termasuk biaya jasa lalu yang diamortisasi selama sisa taksiran masa kerja rata-rata karyawan.
Sumber dana program pensiun semua berasal dari kontribusi perusahaan.
The Company and certain Subsidiaries have defined benefit retirement plans covering substantially all of
their eligible permanent employees. Funding of this program consist of actuarially computed
contributions, including past-service costs that are amortized over the average expected remaining
working life of existing employees. The fund is fully contributed by the Company and certain Subsidiaries.
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
38
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
