BEBAN KEUANGAN FINANCING COSTS DANA PENSIUN
25. DANA PENSIUN
DAN KESEJAHTERAAN KARYAWAN lanjutan 25. PENSION PLAN AND RETIREMENT BENEFITS continued b. Program imbalan pasti b. Defined benefits plans Perusahaan dan Anak perusahaan menyelenggarakan program pensiun imbalan pasti untuk karyawan tetap tertentu yang memenuhi syarat yang dikelola oleh Dana Pensiun Elnusa Dapenusa atau program pensiun iuran pasti untuk karyawan tetap tertentu lainnya yang saat ini dikelola oleh Dana Pensiun Lembaga Keuangan DPLK BNI. Sumber dana pensiun berasal dari iuran Perusahaan dan Anak perusahaan dan karyawan masing-masing sebesar 22,50 dan 7,50 dari upah pokok pensiun karyawan. The Company and Subsidiaries have defined benefit plans covering certain qualified permanent employees which are managed by Dana Pensiun Elnusa Dapenusa or defined contributory retirement plans for other certain qualified permanent employees which are currently managed by Dana Pensiun Lembaga Keuangan DPLK BNI. Contributions to pension plans are funded by the Company and Subsidiaries and their employees at 22.50 and 7.50, respectively, of basic pension income of employees. Sejak tanggal 1 April 1996, Perusahaan tidak lagi memberikan kontribusi kepada Dapenusa, karena manajemen berpendapat bahwa jumlah aset Dapenusa untuk program pensiun telah melebihi kewajiban aktuaria Perusahaan. Pada saat ini, Perusahaan dan Anak perusahaan masih memberikan kontribusi iurannya untuk dikelola oleh DPLK BNI. Starting April 1, 1996, no contribution has been paid by the Company to Dapenusa, since the management believes that the plan assets has exceeded its actuarial liabilities. Currently, the Company and Subsidiaries still contributed funds to be managed by DPLK BNI. Perhitungan aktuarial atas program pensiun dilakukan oleh PT Eldridge Gunaprima Solution, aktuaris independen, dengan menggunakan metode “Projected Unit Credit” berdasarkan laporannya masing-masing tertanggal 27 Januari 2011 dan 22 Februari 2011 untuk tahun 2010 dan 19 Januari 2010 untuk tahun 2009. Berikut adalah asumsi- asumsi penting yang digunakan dalam laporan aktuaris independen tersebut: The actuarial computations of the pension plan were performed by PT Eldridge Gunaprima Solution, an independent actuary, using the Projected Unit Credit method based on its reports dated January 27, 2011 and February 22, 2011 for 2010 and January 19, 2010 for 2009. The significant assumptions used by the actuary in its reports are as follows: Tingkat diskonto : 8,00 pada tahun 2010 dan 10,50 pada tahun 2009 8.00 per annum in 2010 and 10.50 per annum in 2009 : Discount rate Tingkat kenaikan gaji : 7,00 per tahun 7.00 per year : Salary increase rate Tingkat kematian : Tabel Kematian Indonesia II Indonesian Mortality Table II : Mortality rate Umur pensiun : 56 tahun 56 years old : Retirement age Tingkat pensiun dipercepat : 1,00 per tahun untuk karyawan dengan klasifikasi usia 46 - 55 tahun 1.00 per year for employees whose age is between : Accelerated retirement rate 46 - 55 years old Tingkat pengunduran diri : 5,00 per tahun untuk karyawan yang berusia 25 tahun dan berkurang secara linier menjadi 1,00 pada usia 46 tahun 5.00 per year for employees at the age of 25 : Resignation rate which will decrease linearly to 1.00 at the age of 46 PT Elnusa Tbk 2010 Annual Report 321 The original consolidated financial statements included herein are in Indonesian language. PT ELNUSA Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT ELNUSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009 Expressed in Millions of Rupiah, Unless Otherwise Stated 9325. DANA PENSIUN
Parts
» Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» TAHUN PERTUMBUHAN DENGAN MEMPERKUAT STRUKTUR USAHA
» 99.93 41.10 21.75 70.00 Divestment of Companys share ownership in Elnusa Bangkanai Energy Ltd EBE
» Direktur Pengembangan Usaha Direktur SDM dan Umum Director of Business Development
» Tugas Terkait dengan Nominasi Tugas yang Terkait dengan Remunerasi
» Nomination Tasks Remuneration Tasks
» GCG Roadmap GCG Code GCG Roadmap GCG Code
» Code of Conduct Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Several other policies and procedures related to GCG-based management
» Risiko penundaan proyek oleh klien Risk of project delay by Clients
» Risk of project winning failure Risiko lead time pengadaan Risiko overbudget investasi
» Lead Time Procurement Risk Risk of Investment Overbudget
» Risiko inefisiensi investasi Risiko alat hilang rusak dalam pengoperasian Risiko defisit arus kas
» Risiko sumberdaya manusia Risiko pendanaan investasi Risk of Human Resources
» Risk of Investment Financing
» Cadangan Penurunan Nilai Piutang Instrumen Keuangan Penggunaan Estimasi
» Allowance for Impairment of Receivables Financial Instruments Use of Estimates
» Ekonomi Economy Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendidikan Education Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Kesehatan Health Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Gerakan Hijau Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Go Green Action Drilling for Water Drilling for Water
» Kerelawanan Kesiapsiagaan Bencana Voluntary Action
» Disaster Readiness Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment
» Penawaran Umum Saham Public Offering of Shares
» Karyawan, Direksi dan Komisaris Employees, Directors and Commissioners
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» Basis of IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Penyertaan Saham Investments in Shares of Stock
» Setara Kas dan Investasi Jangka Pendek Cash
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Dalam Penyelesaian Construction in Progress
» Properti Investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti Investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Ditangguhkan Deferred Income
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Dana Pensiun dan Kesejahteraan Karyawan Pension Plans and Retirement Benefits
» Dana Pensiun dan Kesejahteraan Karyawan lanjutan
» Pension Plans and Retirement Benefits continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued Aset Keuangan Financial Assets
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan Financial Assets continued
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost of financial instruments
» Use of Estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar yang Telah Dikeluarkan tetapi Belum Berlaku Efektif lanjutan
» Standards Issued but Not Yet Effective continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG SEWA PEMBIAYAAN FINANCE LEASE RECEIVABLES
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» SIGNIFICANT TRANSACTIONS Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN INVENTORIES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» PROPERTI INVESTASI INVESTMENT PROPERTY
» ASET LAIN-LAIN OTHER ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued
» HUTANG PAJAK, ASET DAN KEWAJIBAN PAJAK TANGGUHAN lanjutan
» TAXES PAYABLE, DEFERRED TAX ASSETS AND LIABILITIES continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» KEWAJIBAN JANGKA PANJANG LONG-TERM DEBTS
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» PENDAPATAN USAHA OPERATING REVENUES
» PENDAPATAN USAHA lanjutan OPERATING REVENUES continued
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN POKOK Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» BEBAN KEUANGAN FINANCING COSTS DANA PENSIUN
» DANA PENSIUN Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» DANA PENSIUN PERJANJIAN PENTING,
» PERJANJIAN PENTING, Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» INFORMASI SEGMEN SEGMENT INFORMATION
» SEGMENT INFORMATION continued Segmen Usaha lanjutan
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» REKONSILIASI LABA BERSIH PER SAHAM DASAR
» RECONCILIATION OF BASIC EARNINGS PER SHARE
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
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