SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
19. PROVISION FOR EMPLOYEE BENEFITS a. Program imbalan pasca kerja dan imbalan
kerja jangka panjang lainnya a. Post-employment benefit plans and other long-term employee benefits Perusahaan menyelenggarakan program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya, sebagai berikut: The Company has post-employment benefits plans and provide other long-term employee benefits as follows: 1. Program imbalan pasca kerja 1. Post-employment benefit plans i Program imbalan pasti dikelola Dana Pensiun Pupuk Kalimantan Timur i Defined benefit plan administered under the Pupuk Kalimantan Timur Pension Plan Program Pensiun Manfaat Pasti “PPMP” mencakup seluruh pekerja tetap Perusahaan yang direkrut oleh perusahaan sebelum tahun 2007 dan didanai dengan iuran Perusahaan dan pekerja. Iuran Perusahaan ditentukan berdasarkan laporan aktuaris. Iuran pekerja adalah sebesar 5 dari Penghasilan Dasar Pensiun. Pekerja, setelah memenuhi periode bakti tertentu, berhak atas imbalan pasti saat pensiun, cacat atau mati. Dana program pensiun tersebut dikelola secara terpisah oleh Dana Pensiun Pupuk Kalimantan Timur. Pendirian Dana Pensiun disetujui oleh Menteri Keuangan Republik Indonesia dalam Surat Keputusan No. S-189MKM.111987 pada tanggal 10 Maret 1987. The Defined Benefits Plan “PPMP” covers all of the Company’s permanent employees who were hired by the Company before 2007 and is funded by th e Company’s and the employees’ contributions. The Company’s contributions are determined based on actuarial reports. The employees’ contributions amount to 5 of Pensionable Earnings. The employees, after serving a qualifying period, are entitled to defined benefits upon retirement, disability or death. The pension plan funds are managed separately by Dana Pensiun Pupuk Kalimantan Timur. The establishment of pension plan was approved by the Minister of Finance of Republic of Indonesia in Decision Letter No. S-189MKM.111987 dated 10 March 1987. Pada bulan Desember 2015, berdasarkan KEP-575NB.12015, Otoritas Jasa Keuangan telah menyetujui perubahan program Pensiun dari Program Manfaat Pasti “PPMP” menjadi Program Pensiun Iuran Pasti “PPIP”. Sebagai kompensasi, Perusahaan telah membayar sebesar Rp517.350 di 2016 yang merupakan kewajiban PPMP yang diakui per tanggal 31 Desember 2015. Kewajiban ini dicatat sebagai utang iuran pada tanggal 31 Desember 2015 Catatan 20 dan telah dilunasi di 2016. In November 2015, based on KEP- 575NB.12015, Financial Services Authority approved the pension program change from Program Manfaat Pasti “PPMP” to Program Iuran Pasti “PPIP”. As a compensation, the Company has paid amounting to Rp517,350 in 2016 which is the liablities of PPMP recognised as at 31 December 2015. This liability was recorded as contribution payable as at 31 December 2015 Note 20 and was fully settled in 2016. PPIP baru tersebut akan didanai oleh pemberi kerja dan karyawan sebesar 20 dari gaji karyawan masing- masing sebesar 16 dan 4 ditanggung oleh pemberi kerja dan karyawan dan disetorkan kepada Dana Pensiun PKT sebagai pihak yang ditunjuk untuk mengelola dana tersebut. The new PPIP will be funded by the employer and the employee amounting to 20 from employee salaries 16 and 4 born by employer and employee respectively and paid to Dana Pensiun PKT, appointed party to manage the fund.Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Establishment and general information
» Establishment and GENERAL INFORMATION continued a. Pendirian dan informasi umum lanjutan
» Struktur entitas anak Structure of subsidiaries
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Perubahan pada SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes to the Statements of Financial Accounting Standards “SFAS” and
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepayments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment properties SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pajak penghasilan kini dan tangguhan Current and deferred income tax
» Penghasilan kini dan tangguhan lanjutan
» Modal saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share capital SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Kewajiban imbalan pasca kerja Post-employment benefits obligation
» Kewajiban imbalan pasca kerja lanjutan Post-employment
» Nilai Wajar Aset Tetap yang menggunakan model revaluasi
» Fair Value of Property, Plant and Equipment that use revaluation model
» CASH AND CASH EQUIVALENTS 2016
» PIUTANG USAHA TRADE RECEIVABLES
» TRADE RECEIVABLES continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» Piutang subsidi Subsidy receivable
» Piutang subsidi lanjutan Subsidy receivable continued
» Piutang subsidi yang belum ditagih
» INVENTORIES 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA ADVANCES AND PREPAYMENTS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» PROPERTY, PLANT AND EQUIPMENT continued
» SHORT-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» LONG-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PROVISION FOR EMPLOYEE BENEFITS a. Program imbalan pasca kerja dan imbalan
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Other long-term employee benefits
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» UTANG LAIN-LAIN OTHER PAYABLES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTION OF INCOME
» EKUITAS LAINNYA OTHER EQUITY
» OTHER EQUITY continued KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» COST OF REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Prepaid taxes 2016 TAXATION a. Pajak dibayar dimuka
» Taxes payable continued 2016 TAXATION continued b. Utang pajak lanjutan
» Beban pajak penghasilan Income tax expenses
» Income tax expenses continued
» Income tax expense continued 2016
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Surat Ketetapan Pajak Tax Assessment Letters
» Tax Assessment Letters continued
» Surat Tagihan Pajak f. Tax Collection Letter
» Sifat hubungan Nature of relationships
» Nature of relationships continued
» Rincian transaksi Transaction details
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Transaction details continued RELATED PARTIES INFORMATION continued
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Commitments i. Penugasan dari Pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
» NON-CASH TRANSACTIONS REKLASIFIKASIAN LAPORAN KEUANGAN RECLASSIFICATION
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