BEBAN POKOK PENDAPATAN COST OF REVENUE
36. CADANGAN IMBALAN PASCA-KERJA Lanjutan
36. PROVISION FOR POST-EMPLOYMENT BENEFITS Continued Tingkat diskonto per tahun : 5,75 2011: 6,50; 2010 : 8,50 : Discount rate per annum Tingkat kenaikan gaji per tahun : 10 : Wages and salaries increase per annum Tingkat kematian : 100 TMI3 2011: 100 TMI2; 2010: 100 TMI2 : Mortality rate Tingkat cacat : 5 TMI3 2011: 5 TMI2; 2010: 5 TMI2 : Morbidity rate Tingkat pengunduran diri : 8 per tahun sampai dengan usia 30 tahun, kemudian menurun secara linear hingga 0 pada usia 55 tahun 8 p.a. until age 30, then decrease linearly into 0 at age 55 : Resignation rate Usia pensiun normal : 55 tahun years : Normal retirement age Metode : Projected Unit Credit : Method Tabel di bawah merupakan rangkuman komponen dari beban manfaat karyawan – bersih yang diakui di dalam laporan laba rugi komprehensif konsolidasian dan cadangan manfaat karyawan seperti yang dihitung oleh PT Padma Radya Aktuaria, aktuaris independen, dalam laporannya masing– masing bertanggal 19 Pebruari 2013, 7 Pebruari 2012 dan 28 Pebruari 2011. The table below is a summary of the components of employee benefit expense-net recognized in the consolidated statements of comprehensive income and provision for employee benefits as calculated by PT Padma Radya Actuaria, an independent actuary in its reports each dated 19 February 2013, 7 February 2012 and 28 February 2011. a. Liabilitas Manfaat Karyawan a. Provision For Post-Employement Benefits 2 0 1 2 2 0 1 1 2 0 1 0 Nilai kini liabilitas 23.736 15.430 6.676 Present value obligation Laba rugi aktuaria yang tidak diakui 5.235 4.436 3.763 Unrecognized actuarial gain loss Total liabilitas 18.501 10.994 10.439 Total liabilities b. Beban Imbalan Kerjab. Employee Benefits Expense 2 0 1 2
2 0 1 1 2 0 1 0 Beban jasa kini 6.051 3.455 2.300 Current service cost Beban bunga 1.016 699 572 Interest cost Rugi laba aktuaria yang diakui 938 9 22 Recognized actuarial loss gain Beban jasa lalu – vested 34 16 158 Past service cost – vested Penyesuaian 59 2.304 81 Adjustment Total beban 7.980 1.875 2.927 Total expenses c. Liabilitas Manfaat Karyawanc. Provision for Post-Employement Benefits 2 0 1 2
2 0 1 1 2 0 1 0 Liabilitas awal tahun 10.994 10.439 3.757 Liabilities Beginning Penyesuaian akuisisi 473 1.320 3.755 Adjustment Acquisition Beban bersih tahun berjalan 7.980 1.875 2.927 Net expense for the year Liabilitas akhir tahun 18.501 10.994 10.439 Liabilities at end of year 159 Laporan Tahunan 2012 PT Tower Bersama Infrastructure TbkParts
» Pendirian Perusahaan tbig ar 2012 low res
» Dewan Komisaris, Direksi, Komite Audit dan Karyawan
» GENERAL Continued b. Dewan Komisaris, Direksi, Komite Audit dan
» GENERAL Continued c. Struktur Entitas Anak Lanjutan
» 1 PT Telenet Internusa Continued
» Structure of Subsidiaries Continued 2 PT United Towerindo dan entitas anak
» 2 PT United Towerindo and subsidiary Continued
» 3 PT Tower Bersama dan entitas anak 3 PT Tower Bersama and subsidiaries
» Structure of Subsidiaries Continued 4 PT Tower One dan entitas anak Lanjutan
» 5 PT Triaka Bersama Continued
» 7 PT Solusi Menara Indonesia Continued
» 8 Tower Bersama Singapore Pte. Ltd. 8 Tower Bersama Singapore Pte. Ltd.
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar Penyajian Laporan Keuangan Konsolidasian
» Prinsip Konsolidasian Lanjutan Principles of Consolidation Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Aset Keuangan Lanjutan Financial Assets Continued
» Aset keuangan diukur melalui laporan laba rugi
» Aset Keuangan Lanjutan Financial Assets Continued Liabilitas Keuangan Financial Liabilities
» Liabilitas Keuangan Lanjutan Financial Liabilities Continued
» Pengukuran Nilai Wajar Fair Value Measurement
» Pengukuran Nilai Wajar Lanjutan Fair Value Measurement Continued
» Pengukuran Biaya Perolehan Diamortisasi Amortized Cost Measurement
» Penurunan Nilai dari Aset Keuangan Impairment of Financial Assets
» Impairment of Financial Assets Continued
» Aset dan Liabilitas Keuangan Lanjutan Financial Assets and Liabilities Continued
» Lindung Nilai atas Arus Kas Cash Flow Hedges
» Kas dan Setara Kas Cash and Cash Equivalents
» Piutang dan Penyisihan Piutang Ragu-ragu Receivables and Provision for Doubtful Accounts
» Piutang dan Penyisihan Piutang Ragu-ragu
» Receivables and Provision for Doubtful Accounts Continued
» Aset Tetap dan Penyusutan Property and Equipment, and Depreciation
» Properti Investasi Investment Properties
» Bangunan dalam Penyelesaian Construction in Progress
» Imbalan Pasca-Kerja Post–Employment Benefits
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Perpajakan Taxation tbig ar 2012 low res
» Transaksi Restrukturisasi Entitas Sepengendali Restructuring Transactions of Entities Under
» Selisih Transaksi Perubahan Ekuitas Entitas Anak
» Differences Arising from Changes in Subsidiaries’ Equity Continued
» Goodwill dan Goodwill Negatif Goodwill and Negative Goodwill
» Laba Bersih per Saham Dasar Basic Earnings per Share
» Persediaan Inventories tbig ar 2012 low res
» Penurunan Nilai Aset Impairment of Assets
» Informasi Segmen Segment Information
» Tambahan Modal Disetor - Bersih Additional Paid-in Capital – Net
» Aset Tak Berwujud Lanjutan Intangible Assets Continued Penggunaan Estimasi Use of Estimates
» Penggunaan Estimasi Lanjutan Use of Estimates Continued
» RESTRICTED CASH IN BANKS TRADE RECEIVABLES
» TRADE RECEIVABLES Continued Penggunaan Estimasi Lanjutan Use of Estimates Continued
» PERSEDIAAN DAN PERLENGKAPAN INVENTORIES AND SUPPLIES
» UANG MUKA DAN BEBAN DIBAYAR DI MUKA ADVANCE PAYMENTS AND PREPAID EXPENSES
» ASET TETAP Lanjutan PROPERTY AND EQUIPMENT Continued
» PROPERTI INVESTASI Lanjutan INVESTMENT PROPERTIES Continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION Penggunaan Estimasi Lanjutan Use of Estimates Continued
» Pajak Dibayar di Muka Prepaid Taxes
» PERPAJAKAN Lanjutan TAXATION Continued
» PENDAPATAN YANG DITERIMA DI MUKA UNEARNED INCOME
» PENDAPATAN YANG DITERIMA DI MUKA Lanjutan UNEARNED INCOME Continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» SEWA PEMBIAYAAN FINANCE LEASES
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» Fasilitas Pinjaman Revolving Seri 2 sebesar US 50 juta
» Second Series of US 50 million Revolving Credit Facility
» Fasilitas Pinjaman Seri 3 sebesar US 200 juta Third Series of US 200 million Term Loan
» Third Series of US 200 million Term Loan Facility Continued
» Fasilitas Pinjaman Seri 4 sebesar US 166,5 juta Fourth Series of US 166.5 million Term Loan
» Fourth Series of US 166.5 million Term Loan Facility Continued
» Fasilitas Pinjaman Seri 5 dalam IDR, setara dengan US 158,5 juta
» Fifth Series of IDR Equivalent US 158.5 million Term Loan Facility
» MODAL SAHAM Lanjutan SHARE CAPITAL Continued
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES 2 0 1 2
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING FROM RESTRUCTURING TRANSACTIONS OF
» TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS Lanjutan
» DERIVATIVE RECEIVABLES AND CASH FLOW HEDGING RESERVES Continued PENDAPATAN REVENUE
» BEBAN POKOK PENDAPATAN COST OF REVENUE
» BEBAN USAHA OPERATING EXPENSES
» CADANGAN IMBALAN PASCA-KERJA PROVISION FOR POST-EMPLOYMENT BENEFITS
» CADANGAN IMBALAN PASCA-KERJA Lanjutan
» Employee Benefits Expense 2 0 1 2 tbig ar 2012 low res
» Discount rate is ranges between 10.29 and 11.13. a. Goodwill Goodwill
» GOODWILL DAN GOODWILL NEGATIF Lanjutan GOODWILL AND NEGATIVE GOODWILL Continued
» KEPENTINGAN NON-PENGENDALI NON CONTROLLING INTEREST
» PT Hutchison CP Telecommunications Hutchison
» PT Axis Telekom Indonesia dahulu PT Natrindo Telepon Seluler NTS
» PT Axis Telekom Indonesia formerly PT Indosat Tbk Indosat PT Indosat Tbk Indosat
» PT Indosat Tbk Indosat Lanjutan PT Indosat Tbk Indosat Continued
» PT Telekomunikasi Selular Telkomsel
» PT Smartfren Telecom Tbk dahulu PT Mobile-8 Telecom Tbk Mobile-8
» PT Smartfren Telecom Tbk formerly PT Mobile-8 Telecom Tbk Mobile-8
» PT Telekomunikasi Indonesia Tbk Telkom
» PERJANJIAN PENTING Lanjutan SIGNIFICANT AGREEMENTS Continued
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION Continued
» MANAJEMEN RISIKO KEUANGAN Lanjutan FINANCIAL RISK MANAGEMENTContinued
» AKTIFITAS YANG TIDAK MEMPENGARUHI LAPORAN ARUS KAS KONSOLIDASIAN
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