Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
29. LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
29. LONG-TERM EMPLOYEE BENEFITS LIABILITY
Grup mencatat penyisihan untuk beban imbalan kerja kepada karyawannya yang mencapai usia pensiun pada usia 55 tahun berdasarkan ketetapan Undang-undang Ketenagakerjaan No. 132003 tanggal 25 Maret 2003. Penyisihan tersebut tidak didanai. The Group provides benefits to its employees who achieve the retirement age at 55 years old based on the provisions of Labor Law No. 132003 dated March 25, 2003. The benefits are unfunded. Tabel berikut ini merangkum komponen beban imbalan kerja bersih yang diakui di laba rugi untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013, dan jumlah liabilitas beban imbalan kerja yang diakui di laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2014 dan 2013 yang ditetapkan berdasarkan perhitungan aktuaris independen, PT Sentra Jasa Aktuaria dalam laporannya masing-masing tanggal 14 Januari 2015 dan 10 Januari 2014. The following tables summarize the components of net employee benefits expense recognized in profit or loss for the years ended December 31, 2014 and 2013 and employee benefits liability recognized in the consolidated statements of financial position as of December 31, 2014 and 2013 as determined by an independent actuary, PT Sentra Jasa Aktuaria in its reports dated January 14, 2015 and January 10,2014, respectively.
a. Beban imbalan kerja a. Employee benefits expense Tahun yang berakhir pada tanggal 31 Desember Years ended December 31 2014 2013 Beban jasa kini 648.658 594.425 Current service cost Beban bunga 587.680 493.356 Interest cost Amortisasi kerugian aktuaria 34.953 21.991 Amortization of actuarial loss Beban imbalan kerja 1.271.291 1.109.772 Employee benefits expense Beban Imbalan Kerja di bebankan ke beban umum dan administrasi. Employee benefit expense is charged to general and administrative expense. b. Posisi liabilitas imbalan kerja karyawan b. The status of employee benefits liability Posisi liabilitas imbalan kerja pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The status of employee benefits liability as of December 31, 2014 and 2013 are as follows: 31 Desember December 31 2014 2013 Nilai kini liabilitas 7.315.247 6.372.475 Present value of benefits obligation Kerugian aktuarial yang belum diakui 1.462.625 1.276.863 Unrecognized actuarial losses Dampak hilangnya kendali atas entitas anak 37.493 - Effect of loss of control of a subsidiary Liabilitas imbalan kerja karyawan 5.815.129 5.095.612 Employee benefits liability the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 10329. LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
29. LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
c. Liabilitas imbalan kerja karyawan c. Employee benefits liability Mutasi liabilitas imbalan kerja untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: Movements in the employee benefits liability for the years ended December 31, 2014 and 2013, are as follows: 31 Desember December 31 2014 2013 Saldo awal 5.095.612 5.406.421 Beginning balance Beban imbalan kerja bersih 1.271.291 1.109.772 Net employee benefits expense Mutasi masuk keluar 1.396 - Transfer in out Realisasi pembayaran manfaat 381.918 174.364 Benefit payment Selisih nilai tukar 141.707 1.246.217 Foreign exchange difference Dampak hilangnya kendali atas entitas anak 29.545 - Effect of loss of control of a subsidiary Saldo akhir 5.815.129 5.095.612 Ending balance d. Mutasi nilai kini liabilitas adalah sebagai berikut: d. Movements in the present value of benefit obligation are as follows: Tahun yang berakhir pada tanggal 31 Desember Years ended December 31 2014 2013 2012 2011 2010 Saldo awal 6.372.475 8.893.535 7.808.695 7.843.799 3.517.266 Beginning balance Beban jasa kini 648.658 594.425 734.763 590.848 678.773 Current service cost Realisasi pembayaran manfaat 381.918 174.364 255.958 306.784 142.977 Benefit paid Perubahan program - - - - 653.305 Plan amendment Trasnfer masukkeluar 1.396 7.252 29.105 45.360 63.125 Transfer inout Beban bunga 587.680 493.356 512.580 526.202 404.499 Interest cost Keuntungan kerugian Actuarial gain loss aktuaria atas kewajiban 125.879 1.702.362 608.686 375.539 2.509.808 on liabilities Foreign exchange Selisih nilai tukar 38.923 1.724.863 486.126 66.605 160.000 difference Dampak hilangnya kendali atas Effect of loss of control entitas anak 37.493 - - - - of a subsidiary Divestasi atas DSAW Divestment of DSAW dan CTE - - - 1.199.664 - and CTE Saldo akhir 7.277.754 6.372.475 8.893.535 7.808.695 7.843.799 Ending balance Penyesuain atas Experience adjustments kewajiban 253.051 164.998 24.532 250.790 210.498 on liability Asumsi dasar yang digunakan dalam menentukan liabilitas imbalan kerja pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut: The principal assumptions used in determining employee benefits liability as of December 31, 2014 and 2013 are as follows: 31 Desember December 31 2014 2013 Tingkat bunga 8 9 Discount rate Kenaikan gaji tahunan 10 10 Annual salary rate increases Tingkat kematian TMI ‘11 TMI ‘11 Mortality rate Usia pensiun 55 55 Retirement age Tingkat turn-over 5 sampai dengan 5 sampai dengan Turnover rates usia 30 tahun dan usia 30 tahun dan berkurang secara berkurang secara linier sampai dengan linier sampai dengan pada usia 55 pada usia 55 5 up to age 30 and 5 up to age 30 and reducing linearly reducing linearly each year each year up to 0 at age 55 up to 0 at age 55Parts
» Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» Shipping Agent AnchorageBerthing This service is to provide the tetherberth for respective ship
» Loading - unloading The loading and unloading services are done from the ship
» Trucking This service includes the transportation of the cargos from
» Wharfage This service includes vessel clearance, cleaning and clearing
» Open storageyard This service is to provide an open space to the customers
» Warehouse This service provides a roofed-warehouse to keep goods.
» Pelayanan Keagenan Kapal LabuhTambat Jasa layanan ini adalah pelayanan keagenan kapal,
» Pelayanan Pendukung Bongkar Muat Cargo Jasa layanan ini adalah aktifitas bongkar muat serta
» Fasilitas Jasa Angkutan Cargo Jasa layanan ini adalah untuk kegiatan pengangkutan
» Pelayanan Kebersihan Jasa layanan ini menangani kebersihan kapal,
» Sewa Lahan Terbuka Jasa layanan ini adalah jasa penyewaan lahan terbuka
» FMFTUBSJLBO-JOHLVOHBO Sewa Gudang Jasa layanan ini adalah penyimpanan kargo dalam
» PT Sarana Citranusa Kabil SCK SCK, domiciled at Hang Kesturi I Kav C4, Kabil Industrial
» PT Citra Pembina Logistik CPL Provides logistic services and special handling
» PT Bandarkabil Indonusa BKI Provide port services. CPPI owns 89.33 of BKI’s total
» PT Citra Pembina Logistik CPL Bergerak dibidang jasa logistik dan jasa penanganan
» PT Bandarkabil Indonusa BKI Bergerak dibidang jasa kepelabuhanan. Kepemilikan
» PT Citra Sarana Baja CSB CSB, berdomisili di Jalan Hang Kesturi Km. 4, Kabil
» Prof. DR. J.B. Kristiadi P TIBJSNBO OEFQFOEFOUPNNJTTJPOFSPGUIFPNQBOZ
» Drs. Ferdi Sulaiman, CPA TNFNCFSPGVEJUPNNJUUFF
» Prof. DR. J.B. Kristiadi P 4FCBHBJ,FUVB ,PNJTBSJTOEFQFOEFO1FSTFSPBO
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» Basic Business Etiquette Reginald Djakarya, QIA
» Pokok-pokok Kode Etik Reginald Djakarya, QIA
» Company’s Culture OFX NPEJmFE WBMVF PG UIF PNQBOZ XBT FYFSDJTFE BOE
» Budaya Perusahaan JMBJOJMBJ CVEBZB 1FSTFSPBO UFMBI EJTFNQVSOBLBO
» Sosialisasi Kode Etik dan Penegakannya ,PEFUJLEJTPTJBMJTBTJLBONFMBMVJCFSCBHBJQMBLBUZBOH
» Lingkungan Hidup dan Sistem Pengolahan Limbah
» Environment and System of Waste Treatment
» Pendirian Perusahaan U M U M GENERAL
» Company’s establishment U M U M GENERAL
» Penawaran umum U M U M GENERAL
» Penawaran umum U M U M lanjutan GENERAL continued
» Struktur Perusahaan dan Entitas Anak Company’s Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure and Subsidiaries continued
» Karyawan, dewan komisaris dan direksi Employees, boards of commissioners and
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Authorization for the issuance of the consolidated financial statements
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Dasar penyajian laporan keuangan konsolidasian lanjutan
» Basis of presentation of the consolidated financial statements continued
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of consolidation continued
» Kombinasi bisnis SUMMARY OF SIGNIFICANT ACCOUNTING
» Business combinations SUMMARY OF SIGNIFICANT ACCOUNTING
» Kombinasi bisnis lanjutan Business
» Investasi pada entitas asosiasi Investments
» Setara kas SUMMARY OF SIGNIFICANT ACCOUNTING
» Cash equivalents SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dengan SUMMARY OF SIGNIFICANT ACCOUNTING
» Transactions with related parties
» Transaksi dengan pihak-pihak berelasi lanjutan
» Transactions with related parties continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid Aset tetap
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Property, plant and equipment continued
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan nilai aset non-keuangan lanjutan
» Impairment of non-financial assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING
» Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan
» Informasi segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment information SUMMARY OF SIGNIFICANT ACCOUNTING
» Informasi segmen lanjutan Segment information continued
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Pajak penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak penghasilan lanjutan Income
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Penyisihan beban SUMMARY OF SIGNIFICANT ACCOUNTING
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued Instrumen keuangan Financial instruments
» Instrumen keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan lanjutan Financial instruments continued
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Borrowing costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» TRADE RECEIVABLES Rincian piutang usaha adalah sebagai berikut:
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI TRANSACTIONS AND ACCOUNTS WITH
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND ACCOUNTS WITH
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PERSEDIAAN lanjutan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» INVENTORIES continued Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATES 2014 2013
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATES continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan 2014 Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» ASET TETAP lanjutan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
» UTANG JANGKA PENDEK lanjutan SHORT-TERM LOAN continued
» TRADE PAYABLES Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» UTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES Biaya akrual terdiri dari:
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari: PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS UTANG JANGKA PANJANG LONG-TERM DEBTS
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» ADDITIONAL PAID-IN CAPITAL Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN DARI PENJUALAN DAN JASA REVENUE FROM SALES AND SERVICES
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» 2014 and 2013, respectively Note 6. Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN BEBAN OPERASI LAINNYA DAN BIAYA KEUANGAN
» OTHER OPERATING INCOME EXPENSES AND FINANCE COSTS
» PENDAPATAN BEBAN OPERASI LAINNYA DAN BIAYA KEUANGAN lanjutan
» OTHER OPERATING INCOME EXPENSES AND FINANCE COSTS continued
» SIGNIFICANT AGREEMENTS Perusahaan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» Laba Tahun Berjalan Income for the Year
» Aset Assets INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Liabilitas Liabilities INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Beban Penyusutan INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Depreciation Expense INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
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