TRANSAKSI DERIVATIF lanjutan PT Set Sempurna Tbk 2010
16. ESTIMASI KEWAJIBAN ATAS IMBALAN KERJA
KARYAWAN lanjutan 16. ESTIMATED LIABILITIES FOR EMPLOYEES’ BENEFITS continued Analisis kewajiban diestimasi atas imbalan kerja karyawan yang disajikan sebagai “Estimasi Kewajiban Atas Imbalan Kerja Karyawan” di neraca konsolidasi pada tanggal-tanggal 31 Desember 2010 dan 2009, beban imbalan kerja karyawan yang dicatat dalam laporan laba rugi konsolidasi untuk tahun yang berakhir pada tanggal-tanggal tersebut adalah sebagai berikut: Analysis of estimated liabilities for employees’ benefits is presented as “Estimated Liabilities for Employees’ Benefits” in the consolidated balance sheets as of December 31, 2010 and 2009, and employees’ benefits expense as recorded in the consolidated statements of income for the years then ended are as follows: 2010 2009 a. Kewajiban diestimasi atas a. Estimated liabilities for imbalan kerja karyawan employees’ benefits Present value of employees’ Nilai kini kewajiban imbalan kerja 55.137.498.782 25.359.037.417 benefits obligation Biaya jasa lampau Unrecognized past yang belum diakui 6.298.068.470 6.636.549.508 service cost Keuntungan kerugian aktuarial Unrecognized actuarial yang belum diakui 20.730.886.374 3.676.217.994 gain loss Nilai bersih kewajiban yang diakui Net liabilities recognized in dalam neraca konsolidasi 28.108.543.938 22.398.705.903 consolidated balance sheets b. Beban imbalan kerja karyawan b. Employees’ benefits expense Biaya jasa kini 3.721.752.584 1.906.135.390 Current service costs Biaya bunga 2.789.494.115 3.806.484.866 Interest costs Amortisasi atas kerugian Amortization of actuarial keuntungan aktuarial 67.188.057 247.136.261 gain loss Amortisasi atas biaya jasa lampau 338.481.038 338.481.038 Amortization of past service costs Beban yang diakui pada Employees’ benefits recognized tahun berjalan 6.782.539.680 6.298.237.555 in the current year c. Mutasi nilai bersih atas c. The change in liabilties of kewajiban imbalan kerja employees’ benefits Karyawan Saldo awal kewajiban bersih 22.398.705.903 17.684.631.247 Beginning balance of liabilities Beban imbalan kerja karyawan Employees’ benefits selama tahun berjalan 6.782.539.680 6.298.237.555 expense for current year Pembayaran imbalan kerja Payment of employees’ dalam tahun berjalan 1.072.701.645 1.584.162.899 benefits for current year Saldo akhir kewajiban bersih 28.108.543.938 22.398.705.903 Ending balance of liabilities Manajemen berkeyakinan bahwa estimasi kewajiban tersebut di atas cukup untuk memenuhi ketentuan yang berlaku. Management believes that the above estimated liabilities are adequate to cover the prevailing requirements. 119 Annual Report 2010 PT. SELAMAT SEMPURNA Tbk.Parts
» Establishment of the Company
» Penawaran Umum dan Kegiatan Korporasi
» U M U M U M U M lanjutan U M U M lanjutan
» Struktur Perusahaan dan Anak Perusahaan
» Structure of the Company and Subsidiary
» Komisaris, Direksi dan Karyawan Commissioners, Directors and Employees
» Basis of Consolidated Financial Statement Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR IKHTISAR Aset Keuangan
» IKHTISAR Aset Keuangan lanjutan
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Assets continued Kewajiban Keuangan Financial Liabilities
» IKHTISAR Kewajiban Keuangan lanjutan
» Financial Liabilities continued PT Set Sempurna Tbk 2010
» Saling Hapus dari Instrumen Keuangan
» Offsetting of Financial Instruments
» IKHTISAR Nilai Wajar Instrumen Keuangan
» Fair Value of Financial Instruments
» Penurunan Nilai dari Aset Keuangan Impairment of Financial Assets
» IKHTISAR Penghentian Pengakuan PT Set Sempurna Tbk 2010
» Instrumen Derivatif Derivative Instruments
» IKHTISAR Instrumen Derivatif lanjutan
» Piutang Usaha Trade Receivables
» Transaksi Derivative Instruments continued
» Transactions with Related Parties
» Persediaan Derivative Instruments continued
» Inventories Derivative Instruments continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap Property, Plant and Equipment
» Penurunan Nilai Aset Non - Keuangan
» Impairment of Non - Financial Asset Values
» Aset dalam Penyelesaian SUMMARY
» Constructions in Progress SUMMARY
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign Currency Transactions and Balances
» Biaya emisi obligasi o. Bonds issuance cost Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Imbalan Kerja Karyawan Employees’ Benefits
» IKHTISAR IKHTISAR IKHTISAR IKHTISAR
» Laba Bersih per Saham Dasar Basic Earnings per Share
» CASH AND BANKS continued PIUTANG USAHA - BERSIH TRADE RECEIVABLES - NET
» PIUTANG USAHA - BERSIH lanjutan
» TRADE RECEIVABLES - NET continued
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan PT Set Sempurna Tbk 2010
» INVENTORIES continued PT Set Sempurna Tbk 2010
» UANG MUKA PEMBELIAN PT Set Sempurna Tbk 2010
» PURCHASE ADVANCES INVESTASI SAHAM - BERSIH INVESTMENT IN SHARES OF STOCK - NET
» INVESTASI SAHAM - BERSIH lanjutan INVESTMENT IN SHARES OF STOCK - NET
» INVESTASI SAHAM - BERSIH lanjutan
» INVESTMENT IN SHARES OF STOCK - NET ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY, PLANT AND EQUIPMENT continued
» ASET TETAP lanjutan PT Set Sempurna Tbk 2010
» PROPERTY, PLANT AND EQUIPMENT continued
» ASET TIDAK LANCAR - LAIN-LAIN
» NON-CURRENT ASSETS – OTHERS HUTANG BANK BANK LOANS
» HUTANG BANK lanjutan BANK LOANS continued
» HUTANG BANK lanjutan PT Set Sempurna Tbk 2010
» BANK LOANS continued PT Set Sempurna Tbk 2010
» HUTANG USAHA PT Set Sempurna Tbk 2010
» TRADE PAYABLES PT Set Sempurna Tbk 2010
» Hutang pajak dan pajak dibayar di muka
» Taxes payable and prepaid taxes Beban manfaat pajak penghasilan Income tax expense benefit
» Beban manfaat pajak penghasilan lanjutan Income tax expense benefit continued
» Kewajiban pajak tangguhan - bersih lanjutan
» Deferred tax liabilities - net continued
» Administration Perubahan Undang-Undang Pajak Penghasilan Amendment of Income Tax Law
» PERPAJAKAN PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan PERPAJAKAN lanjutan
» Perubahan Undang-Undang Pajak Penghasilan
» ACCRUED EXPENSES PT Set Sempurna Tbk 2010
» TRANSAKSI DERIVATIF DERIVATIVE TRANSACTION
» TRANSAKSI DERIVATIF lanjutan PT Set Sempurna Tbk 2010
» DERIVATIVE TRANSACTION continued ESTIMASI KEWAJIBAN ATAS IMBALAN KERJA
» ESTIMASI KEWAJIBAN ATAS IMBALAN KERJA
» BONDS PAYABLE – NET PT Set Sempurna Tbk 2010
» HUTANG OBLIGASI lanjutan PT Set Sempurna Tbk 2010
» BONDS PAYABLES continued PT Set Sempurna Tbk 2010
» HAK PEMEGANG SAHAM MINORITAS
» MINORITY INTERESTS PT Set Sempurna Tbk 2010
» MODAL SAHAM PT Set Sempurna Tbk 2010
» CAPITAL STOCK PT Set Sempurna Tbk 2010
» DIVIDEN TUNAI DAN CADANGAN UMUM lanjutan
» CASH DIVIDENDS AND GENERAL RESERVE
» PENJUALAN BERSIH PT Set Sempurna Tbk 2010
» NET SALES PT Set Sempurna Tbk 2010
» BEBAN POKOK PENJUALAN PT Set Sempurna Tbk 2010
» BEBAN PENJUALAN PT Set Sempurna Tbk 2010
» SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI lanjutan
» GENERAL AND ADMINISTRATION EXPENSES
» PENDAPATAN BUNGA DAN BEBAN KEUANGAN
» INTEREST INCOME AND FINANCING CHARGES
» PENGHASILAN BEBAN LAIN-LAIN - BERSIH
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan PT Set Sempurna Tbk 2010
» SEGMENT INFORMATION continued PT Set Sempurna Tbk 2010
» BASIC EARNINGS PER SHARE PERJANJIAN DAN KONTRAK PENTING SIGNIFICANT AGREEMENTS AND CONTRACTS
» PERJANJIAN DAN KONTRAK PENTING lanjutan SIGNIFICANT AGREEMENTS AND CONTRACTS
» PERJANJIAN DAN KONTRAK PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND CONTRACTS
» ASET DAN KEWAJIBAN DALAM MATA UANG TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO
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