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PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
Lanjutan Continued
56
Liabilitas imbalan kerja yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai
berikut: Post Employment benefits liabilities in the
consolidated statements of financial position are as follows:
2016 2015
USD USD
Nilai Kin i Liab ilit as 3,024,537
3,038,563 Present Value of Liabilities
Nilai Wajar Aset Pr o g r am --
-- Fair Value Asset Program
Total 3,024,537
3,038,563 Total
Mutasi liabilitas diestimasi imbalan kerja di laporan posisi keuangan adalah sebagai berikut:
Changes of estimated liabilities on employee benefits in the statement of financial position is as follows:
2016 2015
USD USD
Sald o Aw al Tah u n 3,038,563
3,143,676 Balance at Beginning of the Year
Beb an Tah u n Ber jalan 686,190
671,820 Current Year Expenses
Pen g u ku r an Kem b ali at as Pr o g r am Im b alan Past i
556,673 414,808
Remeasurement on Defined Benefit Plan Pem b ayar an Man f aat
224,731 53,337
Payment of Benefit Selisih Ku r s
81,188 308,788
Foreign Exchange Difference
Saldo Akhir Tahun 3,024,537
3,038,563 Balance at End of the Year
Mutasi nilai kini liabilitas imbalan pasti adalah sebagai berikut:
Movements of present value of defined benefits liabilities are as follows:
2016 2015
USD USD
Sald o Aw al Tah u n 3,038,563
3,143,676 Balance at Beginning of the Year
Biaya Jasa Kin i 318,811
416,287 Current Service Cost
Biaya Bu n g a 274,891
235,144 Interest Cost
Ef ek Per u b ah an d alam Asu m si Akt u ar ia 464,186
394,419 Effect of Changes in Actuarial Assumptions
Pem b ayar an Man f aat 224,730
53,339 Benefit Paid
Selisih Ku r s 81,188
308,786 Foreign Exchange Difference
Saldo Akhir Tahun 3,024,537
3,038,563 Balance at End of the Year
Beban imbalan kerja yang diakui di laporan laba rugi adalah sebagai berikut:
Employee benefit cost which is recognized in the statements of income is as follows:
2016 2015
USD USD
Beb an Jasa Kin i 318,811
416,287 Current Service Cost
Beb an Bu n g a 274,891
235,144 Interest Cost
Keleb ih an Pem b ayar an 92,488
20,389 Excess Payment
Total 686,190
671,820 Total
Program imbalan pasti memberikan eksposur Grup terhadap risiko tingkat bunga dan risiko gaji, sebagai
berikut: A defined benefit plan provides the Groups exposure
to interest rate risk and the risk of a salary, as follows: a Risiko Tingkat Bunga
Nilai kini kewajiban pensiun imbalan pasti dihitung menggunakan tingkat diskonto yang ditetapkan
dengan mengacu pada imbal hasil obligasi korporasi berkualitas tinggi. Penurunan suku
bunga obligasi akan meningkatkan liabilitas program.
a Interest Rate Risk The present value of the defined benefit pension
obligation is calculated using a discount rate determined by reference to yields on high quality
corporate bonds. Lower interest rates would increase the liability bond program.
PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015
Dalam US Dolar Penuh In Full US Dollar
Lanjutan Continued
57
b Risiko Kenaikan Gaji Nilai kini kewajiban imbalan pasti dihitung dengan
mengacu pada gaji masa depan peserta program. Dengan demikian, kenaikan gaji peserta program
akan meningkatkan liabilitas program itu. b Risk of Salaries Increase
The present value of the defined benefit obligation is calculated by reference to the salary of the
future program participants. Thus, the salary increase program participants will increase the
programs liabilities.
Analisa Sensitivitas Sensitivity Analysis
2016 2015
USD USD
An alisa Sen sit ivit as Tin g kat Disko n t o Sensitivity Analysis of Discount Rate
Jika Tin g kat + 1 2,802,495
2,821,498 If Rate + 1
Jika Tin g kat - 1 3,303,611
3,312,076 If Rate - 1
An alisa Sen sit ivit as Ken aikan Gaji Sensitivity Analysis of Salary Increase
Jika Tin g kat + 1 3,296,802
3,307,278 If Rate + 1
Jika Tin g kat - 1 2,803,931
2,821,221 If Rate - 1
Jatuh Tempo Profil Liabilitas Manfaat Pasti Maturity Profile of the Defined Benefit Obligation
2016 2015
USD USD
Nilai kin i Man f aat Dih ar ap kan Present Value of Benefits Expected
akan Dib ayar d i: to be Paid in:
- t ah u n ke1 63,389
160,785 - 1st year
- t ah u n ke2 21,952
51,207 - 2nd year
- t ah u n ke3 32,030
24,889 - 3rd year
- t ah u n ke4 28,318
34,236 - 4th year
- t ah u n ke5 950,279
31,554 - 5th year
- t ah u n ke6-10 1,645,245
2,488,663 - 6-10th years
- t ah u n ke11-15 1,744,505
1,626,554 - 11-15th years
- t ah u n ke16-20 1,313,293
1,987,465 - 16-20th years
- t ah u n ke20 d an seleb ih n ya 1,378,164
1,327,756 - 20th year and beyond
18. Kepentingan Non Pengendali 18. Non-Controlling Interest
Akun ini merupakan kepentingan non pengendali, sebagai berikut:
This accounts represents non-controlling interest are as follows:
Laba Rugi Laba Rugi
Komprehensif Komprehensif
Perubahan Tahun Berjalan
Perubahan Tahun Berjalan
Tahun Berjalan Comprehensive
Tahun Berjalan Comprehensive
31 Des 2014 Changes
Income Loss 31 Des 2015
Changes Income Loss
31 Des 2016 Dec 31, 2014
for the Year for the Year
Dec 31, 2015 for the Year
for the Year Dec 31, 2016
USD USD
USD USD
USD USD
USD Entitas AnakSubsidiaries
PT Win t er m ar 203,842
-- 5,693
198,149 --
19,281 178,868
PT Sen t o saseg ar a Mu lia Sh ip p in g 253,069
5,800 2,040
249,309 6,600
4,555 247,264
PT Ham m ar Mar in e Of f sh o r e 764,711
-- 177,209
941,920 131,660
168,197 905,383
PT PSV In d o n esia 15,219,093
-- 1,092,737
14,126,356 --
1,894,197 12,232,159
PT Ar ial Niag a Nu san t ar a 348,873
2,952 1,933
343,988 2,940
2,309 338,739
PT Win p an Of f sh o r e 2,733,951
-- 385,174
2,348,777 --
69,731 2,279,046
PT Win Of f sh o r e 15,217,633
-- 2,451,466
12,766,167 --
6,920,110 5,846,057
PT WM Of f sh o r e 8,137,711
-- 2,126,429
6,011,282 --
139,272 6,150,554
PT Fast Of f sh o r e In d o n esia 3,475,989
-- 1,827,046
5,303,035 --
2,024,590 7,327,625
Win t er m ar B Sd n Bh d --
707 29
678 --
1,411 2,089
Total 46,354,872
8,045 4,057,166
42,289,661 122,120
6,903,997 35,507,784