KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTERESTS
26. LIABILITAS IMBALAN
KERJA JANGKA PANJANG 26. LONG-TERM EMPLOYEE BENEFITS LIABILITIES Berikut ini merupakan rangkuman komponen beban imbalan kerja neto yang diakui pada laporan laba-rugi komprehensif konsolidasian dan liabilitas atas imbalan kerja yang diakui di laporan posisi keuangan konsolidasian yang dihitung oleh aktuaris independen, Biro Pusat Aktuaria, untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 berdasarkan laporannya masing-masing tanggal 9 Februari 2015 dan 13 Maret 2014 dengan menggunakan metode “Projected Unit Credit” dengan asumsi sebagai berikut: The following summarizes the components of net employee benefits expense recognized in the consolidated statement of comprehensive income and the amounts recognized in the consolidated statement of financial position for the employee benefits liability as determined by an independent actuary’ Biro Pusat Aktuaria’ for the years ended December 31, 2014 and 2013 in its reports dated February 9, 2015 and March 13, 204, respectively, using the “Projected Unit Credit” method with the following assumption: 31 Desember December 31, 2014 2013 Tingkat diskonto 7,9 8,7 Discount Rate Tabel mortalita TMII 2011 TMI 2011 Mortality Table Kenaikan gaji dan upah 8,00 8,00 Expected rate of annual salary increase 10 dari tingkat 10 dari tingkat mortalita 10 from mortalita 10 from Tingkat sakit atau cacat mortality rate mortality rate Disability rate 10 di usia 30 tahun 10 di usia 30 tahun menurun secara menurun secara proporsional hingga proporsional hingga 0 di usia 52 tahun 0 di usia 52 tahun 10 for employee 10 for employee at age of 30 years at age of 30 years and reducing linearly and reducing linearly until 0 until 0 Tingkat pengunduran diri at age of 52 years at age of 52 years Early retirement rate Usia pensiun 55 tahun55 years old 55 tahun55 years old Pension ageParts
» Financial Reports | PT. Modern Internasional
» Pendirian Perusahaan Establishment of the Company
» Penawaran umum UMUM lanjutan GENERAL continued
» Public offerings and corporate actions affecting issued and fully paid share capital
» Struktur Perusahaan dan Entitas Anak The Company’s and Subsidiaries’ Structure
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan
» Board of Commissioners, Directors, Audit Committee and Employees
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan lanjutan
» Board of Commissioners, Directors, Audit Committee and Employees continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Basis of preparation of the consolidated financial statements and statements of
» Prinsip-prinsip konsolidasian Principles of consolidation
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Transaksi dengan pihak berelasi lanjutan Transactions
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan Inventories continued
» Prepaid expenses Aset tetap Fixed assets
» Aset tetap lanjutan Fixed assets continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share issuance cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Pengakuan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba per saham Earnings per share
» Beban tangguhan Deferred charges
» Beban renovasi bangunan sewa Renovation cost of rented buildings
» Transaksi dan saldo dalam mata uang asing
» Foreign currency Instrumen keuangan Financial instruments Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar Akuntansi yang Telah Diterbitkan Accounting Standards that Have Been
» Standar Akuntansi yang Telah Diterbitkan
» Accounting Standards that Have Been
» IKHTISAR KEBIJAKAN Financial Reports | PT. Modern Internasional
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Financial Reports | PT. Modern Internasional
» SOURCE OF Financial Reports | PT. Modern Internasional
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» DEPOSITO BERJANGKA TIME DEPOSITS
» DEPOSITO BERJANGKA lanjutan TIME DEPOSITS continued
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI
» TRANSACTIONS AND Financial Reports | PT. Modern Internasional
» TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI lanjutan
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES Financial Reports | PT. Modern Internasional
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» UANG MUKA PEMBELIAN PERSEDIAAN ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continue part ofd
» BEBAN TANGGUHAN DEFERRED CHARGES PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN Financial Reports | PT. Modern Internasional
» PERPAJAKAN TAXATION Financial Reports | PT. Modern Internasional
» PERPAJAKAN lanjutan TAXATION continued PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» Term loan 1 PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» Term loan 2 PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» Term loan 2 lanjutan Term loan 2 continued
» Term loan 3 lanjutan Term loan 3 continued
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» Fasilitas Pinjaman Transaksi Khusus Specific Transaction Loan Facility
» Fasilitas Pinjaman PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» Fasilitas Kredit Investasi Tranche 1 KI 1 Investment Credit Facility Tranche 1 KI 1
» Fasilitas Kredit Investasi Tranche 1 KI 1 lanjutan
» Investment Credit Facility Tranche 1 KI 1 continued
» Fasilitas Kredit Investasi Tranche 2 KI 2 Investment Credit Facility Tranche 2 KI 2
» Fasilitas Kredit Investasi Tranche 2 KI 2 lanjutan
» Investment Credit Facility Tranche 2 KI 2 continued
» Fasilitas Pinjaman Investasi 1 Investment Credit Facility 1
» Fasilitas Pinjaman Investasi 2 Investment Credit Facility 2
» Fasilitas Pinjaman Investasi 3 Investment Credit Facility 3
» Fasilitas Pinjaman Investasi 3 lanjutan Investment Credit Facility 3 continued
» Investment Credit Facility 4 PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» Term loan 1 Bank Permata setuju untuk memberikan
» Term loan 1 Financial Reports | PT. Modern Internasional
» Term loan 1 lanjutan Financial Reports | PT. Modern Internasional
» Term loan 1 continued Term loan 2 Term loan 2
» Term loan 3 Financial Reports | PT. Modern Internasional
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» DIVIDEN DIVIDENDS Financial Reports | PT. Modern Internasional
» Net employee benefits expense rounded-off
» Nilai kini liabilitas imbalan dibulatkan Present
» LIABILITAS IMBALAN PENDAPATAN NETO NET SALES
» PENDAPATAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN OPERASI OPERATING EXPENSES
» PENDAPATAN OPERASI LAIN OTHER OPERATING INCOME
» BEBAN OPERASI LAIN OTHER OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BEBAN KEUANGAN FINANCE EXPENSE INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN-PERJANJIAN PENTING Financial Reports | PT. Modern Internasional
» SIGNIFICANT AGREEMENTS Financial Reports | PT. Modern Internasional
» 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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