Nilai Wajar Aset Keuangan dan Fair Value of Financial

lam of fit et a es g fit ent osts est costs t loss its are nt nt t PT ASURANSI JASA INDONESIA PT ASURANSI JASA INDONESIA PERSERO DAN ENTITAS ANAK PERSERO AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-Tahun yang Berakhir For the Years Ended pada 31 Desember 2014 dan 2013 December 31, 2014 and 2013 Dalam Ribuan Rupiah In Thousands Rupiah DraftMarch 21, 2015 80 parafsign: Asumsi-asumsi aktuarial utama yang digunakan Perusahaan dalam perhitungan imbalan pasti pasca-kerja dan imbalan jangka panjang lainnya sebagai berikut: Principal actuarial assumptions used in the valuation of the defined-benefit post-employment and other long-term employment benefits are as follows: Tingkat diskonto Discount rate Hasil yang diharapkan dari aset program Expected return on plan assets Tingkat kenaikan gaji 10 tahun 2014 dan 10 tahun 2013 Future salary increases Tingkat mortalitas Mortality rate table Table CSO 1958 9 tahun 2014 dan 9 tahun 2013 9 in 2014 and 9 in 2013 9 tahun 2014 dan 8 tahun 2013 9 in 2014 and 8 in 2013 10 in 2014 and 10 in 2013 32. Pajak Penghasilan 32. Income Tax Beban manfaat pajak Grup terdiri dari: Tax expense benefit of the Group consists of the following: 2014 2013 Rp Rp Pajak kini 85,954,422 97,503,527 Current tax Pajak tangguhan 7,797,486 1,700,466 Deferred tax Jumlah 78,156,936 95,803,061 Total Pajak Kini Current Tax Rekonsiliasi laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per consolidated statements of comprehensive income and taxable income of the Company is as follows: 2014 2013 Rp Rp Laba sebelum pajak menurut laporan Income before tax per consolidated laba rugi komprehensif konsolidasian 426,662,827 399,885,694 statements of comprehensive income Laba sebelum pajak entitas anak 4,240,340 6,818,273 Income before tax of the subsidiary Penyesuaian -- -- Adjustment Laba sebelum pajak Perusahaan 422,422,487 393,067,421 Income before tax of the Company Perbedaan temporer: Temporary differences: Cadangan kerugian penurunan nilai piutang 8,604,236 16,754,992 Allowance for impairment of receivables Beban imbalan pasca-kerja 313,299 231,252 Post-employment benefits expense Cadangan teknis 31,289,167 10,389,002 Technical reserves Jumlah 22,998,230 6,597,242 Net Perbedaan tetap: Permanent differences: Manfaat karyawan 42,656,142 32,964,412 Employee benefits Rugi laba yang belum direalisasi Unrealized loss gain on changes in atas perubahan nilai wajar surat fair value of marketable berharga 3,036,024 11,681,444 securities Equity in net income loss Hasil investasi penyertaan langsung 52,403,975 8,099,620 of associates PT ASURANSI JASA INDONESIA PT ASURANSI JASA INDONESIA PERSERO DAN ENTITAS ANAK PERSERO AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-Tahun yang Berakhir For the Years Ended pada 31 Desember 2014 dan 2013 December 31, 2014 and 2013 Dalam Ribuan Rupiah In Thousands Rupiah DraftMarch 21, 2015 81 parafsign: 2014 2013 Rp Rp Rugi yang belum direalisasi atas Unrealized loss on changes in fair perubahan nilai wajar sukuk 220,805 910,202 value of sukuk Penerimaan deviden saham 88,920 132,110 Dividends Received from Equity Securities Hasil jasa giro 2,009,835 1,920,876 Interest on current accounts Laba Penjualan Saham 8,652,817 3,909,470 Gain on sale in equity securities Hasil reksadana 8,207,876 6,066,605 Dividend income from mutual funds Bunga deposito 41,989,026 27,538,959 Interest on time deposits Bunga efek utang 37,380,197 35,292,476 Interest on debt securities Lainnya -- 1,215,140 Others Bersih 110,891,723 19,989,678 Net Laba kena pajak Perusahaan 334,528,994 379,674,985 Taxable income of the Company Rincian beban dan utang pajak kini sebagai berikut: The current tax expense and payable are computed as follows: 2014 2013 Rp Rp Beban pajak kini Current tax expense Perusahaan The Company 25 x Rp 334.528.994 tahun 2014 25 x Rp 334,528,994 in 2014 dan 25 x Rp 379.674.985 tahun 2013 83,632,249 94,918,746 and 25 x Rp 379,674,985 in 2013 Entitas anak 2,342,689 2,584,781 The Subsidiary Jumlah beban pajak kini 85,974,938 97,503,527 Total current tax expense Dikurangi pembayaran pajak dimuka Less prepaid taxes Perusahaan 82,246,464 70,150,926 The Company Entitas anak 2,133,009 2,229,781 The Subsidiary Jumlah 84,379,473 72,380,707 Total Utang pajak Perusahaan Catatan 17 1,595,465 25,122,820 Taxes payable the Company Note 17 Paiak Tangguhan Deferred Tax Rincian aset pajak tangguhan Grup adalah sebagai berikut: The details of the Groups deferred tax assets are as follows: Dikreditkan ke Dikreditkan ke Laporan Laba Rugi Laporan Laba Rugi Komprehensif Komprehensif Konsolidasian Konsolidasian Credited to Credited to Consolidated Consolidated Statements of Statements of Dikreditkan ke Comprehensive Comprehensive Ekuitas 1 Januari 2013 Income 31 Desember 2013 Income Credited to Penyesuaian 1 Januari 2014 January 1, 2013 for the Year December 31, 2013 for the Year Equity Adjustment January 1, 2013 Rp Rp Rp Rp Rp Rp Rp Perusahaan Company Imbalan kerja 11,648,635 57,813 11,706,448 78,325 -- -- 11,784,773 Estimated liability for employee benefits Cadangan kerugian penurunan nilai piutang 20,420,794 4,188,748 24,609,542 2,151,059 -- -- 22,458,483 Allowance for impairment of receivables Cadangan teknis 36,426,972 2,597,250 33,829,722 7,822,292 -- 2,027,412 43,679,426 Technical reserves Laba rugi belum direalisasi atas perubahan kepemilikan pada Unrealized gain loss on change in entitas asosiasi -- -- -- -- 3,310,963 -- 3,310,963 ownership interest in associates Selisih Kurs Karena Penjabaran Exchange Difference due to laporan keuangan -- -- -- -- 17,389,647 -- 17,389,647 Financial Statement Translation Lainnya 27,859 -- 27,859 -- -- -- 27,859 Others 68,524,260 1,649,311 70,173,571 5,749,558 20,700,610 2,027,412 57,249,931 Entitas Anak Subsidiary Company Imbalan kerja 237,626 51,155 288,781 20,516 -- -- 309,297 Estimated liability for employee benefits Aset pajak tangguhan bersih 68,761,886 1,700,466 70,462,352 5,770,074 20,700,610 2,027,412 57,559,228 Deferred tax assets t any as nse y se axes l es s s PT ASURANSI JASA INDONESIA PT ASURANSI JASA INDONESIA PERSERO DAN ENTITAS ANAK PERSERO AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-Tahun yang Berakhir For the Years Ended pada 31 Desember 2014 dan 2013 December 31, 2014 and 2013 Dalam Ribuan Rupiah In Thousands Rupiah DraftMarch 21, 2015 82 parafsign: Rekonsiliasi antara total beban pajak dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax expense and the amounts computed by applying the effective tax rates to income before tax per consolidated income is statements of comprehensive as follows: 2014 2013 Rp Rp Laba sebelum pajak menurut laporan Income before tax per consolidated laba rugi komprehensif konsolidasian 426,662,827 399,885,694 statements of comprehensive income Laba sebelum pajak entitas anak 4,240,340 6,818,273 Income before tax of the subsidiary Laba sebelum pajak Perusahaan 422,422,487 393,067,421 Income before tax of the Company Beban pajak dengan tarif yang berlaku: Tax expense at effective tax rates: 25 x Rp 422.422.487 pada tahun 2014 25 x Rp 422,422,487 in 2014 dan Rp 393.067.421 pada tahun 2013 105,605,622 98,266,855 and Rp 393,067,421 in 2013 Pengaruh pajak atas perbedaan tetap: Tax effect of permanent differences: Manfaat karyawan 10,664,036 8,241,103 Employee benefits Rugi laba yang belum direalisasi Unrealized loss gain on changes atas perubahan nilai wajar in fair value of marketable surat berharga saham 759,006 2,920,361 equity securities Hasil investasi saham 13,100,994 2,024,905 Investment income from shares of stock Rugi yang belum direalisasi atas Unrealized loss on changes in fair perubahan nilai wajar sukuk 55,201 227,551 value of sukuk Realisasi laba penjualan surat berharga 22,230 33,028 Realized gain sale of marketable securities Hasil jasa giro 502,459 480,219 Interest on current accounts Laba yang belum direalisasi atas Unrealized gain on increase in net kenaikan nilai aset bersih reksadana 2,163,204 977,368 asset value of units of mutual funds Hasil reksadana 2,051,969 1,516,651 Dividends from mutual funds Bunga deposito 10,497,257 6,884,740 Interest on time deposits Bunga efek utang 9,345,049 8,823,119 Interest on debt securities Lainnya -- 303,785 Others Bersih 27,722,931 4,997,420 Net Jumlah beban pajak Perusahaan 77,882,691 93,269,435 Total tax expense of the Company Koreksi cadangan teknis 2,027,412 -- Technical reserves adjustment Jumlah beban pajak entitas anak 2,301,657 2,533,626 Total tax expense of the Subsidiary Jumlah beban pajak 78,156,936 95,803,061 Total tax expense 33. Sifat dan Transaksi Hubungan Berelasi 33. Nature of Relationship and Transactions With Related Parties Sifat Hubungan Berelasi Nature of Relationship a. Perusahaan merupakan salah satu pemegang saham dari PT Asuransi Tokio Marine Indonesia dan PT Asuransi Allianz Utama. a. Companies wherein the Company is a stockholder PT Asuransi Tokio Marine Indonesia and PT Asuransi Allianz Utama b. Seluruh Badan Usaha Milik Negara BUMN memiliki pemegang saham yang sama. b. All state-owned companies have the same stockholder. Transaksi Hubungan BereIasi Transactions with Related Parties Dalam kegiatan usahanya, Grup melakukan transaksi tertentu dengan pihak-pihak berelasi, yang meliputi sebagai berikut: In the normal course of business, the Group entered into certain transactions with related parties, among others, as follows:  Grup melakukan transaksi reasuransi dengan PT Asuransi Allianz Utama dan PT Asuransi Tokio Marine Indonesia.  The Group entered into reinsurance transactions with PT Asuransi Allianz Utama and PT Asuransi Tokio Marine Indonesia.