Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2014 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2014
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
38. IMBALAN KERJA KARYAWAN lanjutan 38. EMPLOYEE BENEFITS continued
Rincian beban penyisihan imbalan kerja karyawan Perusahaan yang diakui pada laporan laba rugi
komprehensif konsolidasian adalah sebagai berikut: The details of employee benefits expenses of the Group
recognized in the consolidated statement of comprehensive income are as follows:
2014 2013
Program pensiun manfaat pasti: Defined benefit retirement plan:
Biaya jasa kini 7.053.383.704
7.219.091.253 Current service cost
Biaya bunga 3.058.030.038
4.356.582.127 Interest cost
Amortisasi jasa lalu 108.675.646
108.675.646 Amortization of past service cost
Biaya jasa lalu yang Past service cost -
diakui langsung 2.621.436.223
1.257.588.124 vested recognize directly
Amortisasi keuntungan Amortization of actuary
kerugian aktuaria 292.261.053
604.660.410 gainloss
Biaya pemutusan hubungan kerja 1.432.551.954
979.290.288 Severance payments
Jumlah 14.566.338.618
14.525.887.848 Total
Beban penyisihan imbalan kerja karyawan Grup disajikan sebagai bagian dari akun “Beban Umum dan
Administrasi - Gaji, Upah, dan Tunjangan.” Pada laporan laba rugi komprehensif konsolidasian lihat Catatan 35
butir b. Provision for employee benefits expense of the
Company are presented as part of “General and Administrative Expenses - Salaries, Wages and Benefit
in Kinds” account in the statement of comprehensive income see Note 35 point b.
Liabilitas imbalan kerja karyawan yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai
berikut: Liability for employee benefits presented in the
consolidated statement of financial position is as follows:
2014 2013
Nilai kini liabilitas 49.559.030.162
66.930.489.968 Fair value of liabilities
Beban jasa lalu yang belum diamortisasi
1.061.238.426 1.278.975.709
Unamortized past service cost Keuntungan kerugian aktuaria
11.219.977.051 11.514.766.166
Unrecognized actuary’s gain loss Pembayaran imbalan kerja
2.659.949.835 3.196.530.504
Payment of employee benefits
Jumlah 57.057.818.952
50.940.217.589 Total
Manajemen Grup berkeyakinan bahwa jumlah tersebut cukup untuk memenuhi persyaratan Undang-Undang
Ketenagakerjaan pada tanggal 31 Desember 2014 dan 2013.
The Group management believes that employee benefits liabilities as of December 31, 2014 and 2013
are adequate to cover the requirements of Labor Law. Liabilitas imbalan kerja jangka pendek pada tanggal
31 Desember 2014 dan 2013 masing-masing sebesar Rp 10,1 miliar dan Rp 3,18 miliar dan beban atas
liabilitas imbalan kerja jangka pendek disajikan sebagai bagian dari akun “Beban Umum dan Administrasi -
Beban Gaji, Upah dan Tunjangan”. Short-term employee benefits liabilities as of
December 31, 2014 and 2013 amounted to Rp 10.1 billion and Rp 3.18 billion, respectively, and the
related expenses of short-term benefits liabilities are presented as part of “General and Administrative
Expenses - Salaries, Wages and Benefit in Kinds”. Analisa Sensitivitas untuk Rasio Tingkat Diskonto
Sensitivity Analysis for Discount Rate Risk Pada tanggal 31 Desember 2014, jika tingkat diskonto
meningkat sebesar 1 basis poin dengan semua variabel konstan, maka liabilitas imbalan kerja karyawan lebih
rendah sebesar Rp 9,8 miliar, sedangkan jika tingkat diskonto menurun 1 basis poin, maka liabilitas lebih
tinggi sebesar Rp 10,9 miliar. As of December 31, 2014, if the discount rate is higher
1 point with all other variables held constant, the employee benefit liabilities would have been
Rp 9.8 billion, while if the discount rate is lower 1 point, the liability would have been Rp 10.9 billion.
114
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2014 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2014
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
a
40. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
40. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
1. Entitas yang pemegang saham atau sebagian pengurus atau manajemennya baik secara
langsung maupun tidak langsung sama dengan Grup. lanjutan
1. Companies which shareholders or partial members of management, both directly and indirectly are the
same with the Group. continued
No. Pihak Berelasi Related Parties
Sifat Saldo AkunTransaksi Nature of Account BalancesTransactions
k. PT Bakrie Sumatera Plantations Tbk.
Penghasilan sewa ruangan perkantoran, penjualan unit perkantoran dan piutang usaha
Office space lease revenue, sales of office spaces and trade receivables
l. PT Sentul City Tbk.
Utang pihak berelasi Due to related parties
m. Kondur Petroleum S.A.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
n. Kalila Korinci Baru Ltd.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
o. PT Mosesa Petroleum
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
p. PT Sembrani Persada Oil
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
q. PT Energi Mega Persada Tbk.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
r. PT Bakrie Capital Indonesia
Piutang usaha, piutang pihak berelasi dan penghasilan sewa ruangan perkantoran
Trade receivable, due from related parties and office space lease revenue
s. Costa International Group Ltd.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
t. PT Bakrie Kalila Investment
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
u. PT Rasuna Sentra Medika
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
v. PT Mutiara Mahsyur Sejahtera
Piutang usaha dan penghasilan penjualan rumahTrade receivables and housing revenue
w. Ir. Gafur Sulistyo Umar
Piutang usaha dan penjualan apartemen Trade receivables and sales of unit apartments
x. Gaby Manon Bakrie
Piutang usaha dan penjualan apartemen Trade receivables and sales of unit apartments
y. PT Lapindo Brantas
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
z. PT B-Generasi Asia
dahuluformerly PT Andika Multi Karya
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
aa. PT Mutiara Permata Biru Piutang pihak berelasiDue from related parties
ab. PT Amerta Bumi Capital Piutang pihak berelasiDue from related parties
ac. PT Sinar Mitra Langgeng Piutang pihak berelasiDue from related parties
ad. PT Bintang Emerald Utama Piutang pihak berelasiDue from related parties
ae. PT Fusion Plus Indonesia Piutang pihak berelasiDue from related parties
af. PT Kawalu Indonesia
Piutang pihak berelasiDue from related parties ag. PT Bakrie Jatim
Piutang pihak berelasiDue from related parties ah. PT Bukit Jonggol Asri
Piutang pihak berelasiDue from related parties ai.
PT Sukses Pratama Gemilang Utang pihak berelasiDue to related parties
aj. PT Indra Semerbak
Utang pihak berelasiDue to related parties
116
Indonesian language.
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2014 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2014
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
38. IMBALAN KERJA KARYAWAN lanjutan 38. EMPLOYEE BENEFITS continued
Jumlah untuk tahun berjalan dan empat periode sebelumnya adalah sebagai berikut:
Amounts for the current and previous four periods are as follows:
2014 2013
2012 2011
2010
Present value of Nilai kini liabilitas
defined benefit imbalan pasti
51.335.720.591 66.930.489.968 77.938.041.452 57.856.754.963 33.592.168.008
obligation Penyesuaian liabilitas
Experience adjustment program
22.949.769.342 7.023.742.579 2.620.099.674
6.006.355.972 1.462.440.692
on plan liabilities
39. RESTRUKTURISASI UTANG 39. DEBT RESTRUCTURING
Pada tanggal 10 Januari 2003, PT Bakrie Swasakti Utama BSU, Entitas Anak, telah menyampaikan surat
permohonan No. 01PKPU2003 PN.NIAGA.JKT.PST mengenai “Penundaan Kewajiban Pembayaran Utang”
PKPU di Kepaniteraan Pengadilan Niaga Jakarta Pusat. Melalui pemungutan suara tertulis yang dilakukan
pada tanggal 5 Maret 2003. Rencana Perdamaian telah disetujui oleh 123 kreditur peserta yang mewakili total
tagihan sebesar Rp 1,73 triliun atau 96,7 dari total utang pokok.
On January 10, 2003, PT Bakrie Swasakti Utama BSU, a Subsidiary, submitted the “Temporary
Postponement of
Debt Payment”
PKPU No. 01PKPU2003PN.NIAGA.JKT.PST to Commercial
Court of Central Jakarta. Through the ballot voting conducted on March 5, 2003, the participating
123 creditors who represent the total debts of Rp 1.73 trillion or 96.7 of total principal debts
approved the Debt Reorganization Plan.
40. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
40. TRANSACTIONS AND BALANCES WITH RELATED PARTIES
Rincian pihak berelasi, hubungan dengan Grup dan sifat saldo akuntransaksi, adalah sebagai berikut:
The details of related parties, relationship with the Group and nature of transactions are as follows:
1. Entitas yang pemegang saham atau sebagian pengurus atau manajemennya baik secara
langsung maupun tidak langsung sama dengan Grup.
1. Companies which shareholders or partial members of management, both directly and indirectly are the
same with the Group.
No. Pihak Berelasi
Related Parties Sifat Saldo AkunTransaksi
Nature of Account BalancesTransactions
a. PT Bakrie Communications
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
b. PT Bakrie Telecom Tbk.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
c. PT Panca Utama Niaga
Piutang pihak berelasi Due from related parties
d. PT Cakrawala Andalas Televisi
Piutang pihak berelasi dan utang pihak berelasi Due from related parties and due to related parties
e. PT Petrocom Nuansa Nusantara
Penghasilan sewa ruangan perkantoran, piutang usaha dan piutang lain-lain
Office space lease revenue, trade receivable and other receivables
f. PT Bumi Resources Minerals Tbk.
Penjualan unit perkantoran dan piutang usaha Sales of office spaces and trade receivables
g. PT Minarak Lapindo Jaya
Piutang pihak berelasi Due from related parties
h. PT Bumi Resources Tbk.
Piutang usaha, penghasilan sewa ruang perkantoran dan penjualan unit perkantoran
Trade receivables, office space lease revenue and sales of office spaces
i. PT Multi Kontrol Nusantara
Penghasilan sewa ruangan perkantoran, penjualan unit perkantoran dan piutang usaha
Office space lease revenue, sales of office spaces and trade receivables
j. PT Bakrie Indo Infrastructure
Penghasilan sewa ruang perkantoran dan piutang usaha Office space lease revenue and trade receivables
115