DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
23. DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
23. PENSION PLANS AND EMPLOYEE BENEFITS continued
Imbalan Perawatan Kesehatan Pasca-Kerja Post-retirement Healthcare Benefits Pada tahun 2009, Perusahaan memutuskan untuk mengubah Perjanjian Kerja Bersama, yaitu mengubah program Imbalan Perawatan Kesehatan Pensiun dari program manfaat pasti menjadi program iuran pasti. Perubahan tersebut telah disetujui oleh Menteri Badan Usaha Milik Negara pada tanggal 9 Maret 2010 yang berlaku efektif sejak tanggal 31 Desember 2009. Berdasarkan perjanjian tanggal 29 Maret 2010 antara Perusahaan dengan Yayasan Badan Pengelola Kesehatan Krakatau Steel “Bapelkes KS”, Program Imbalan Perawatan Kesehatan Pensiun Perusahaan selanjutnya akan dikelola oleh Yayasan Bapelkes KS, yang didirikan berdasarkan Akta Notaris No. 17 tanggal 15 Maret 2010 dari Notaris Amrul Partomuan Pohan, S.H., LLM. Sumber dana program imbalan perawatan kesehatan berasal dari iuran Perusahaan sebesar Rp341.000 angka penuh per karyawan per bulan. Beban perawatan kesehatan yang dibebankan pada usaha untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 masing-masing sebesar Rp25.127 dan Rp29.683. In 2009, the Company decided to amend the Collective Labor Agreement as to change the Post- retirement Healthcare Benefits plan from a defined benefit plan to a defined contribution plan. The change was approved by the Ministry of State- Owned Companies on March 9, 2010 and became effective since December 31, 2009. Based on an agreement dated March 29, 2010 between the Company and Yayasan Badan Pengelola Kesejahteraan Krakatau Steel “Bapelkes KS”, the Company’s Post-retirement Healthcare Benefits plan will be managed by Yayasan Bapelkes KS, which was established based on Notarial Deed No. 17 dated March 15, 2010 of Amrul Partomuan Pohan, S.H., LLM. The source of funding health care benefits program comes from contributions of the Company amounted to Rp341,000 full amount for each employee for each month. Health care expenses which are charged to operations for December 31, 2011 and 2010 amounted to Rp25,127 and Rp29,683, respectively. Sebagai penyelesaian liabilitas imbalan perawatan kesehatan pasca-kerja sebesar Rp403.894 pada tanggal 31 Desember 2009, Perusahaan wajib membayar setoran awal kepada Yayasan Bapelkes KS sebesar Rp243.197 setelah dikurangi pajak sebesar Rp33.400, yang dicatat pada akun “Utang Lain-lain” dalam laporan posisi keuangan konsolidasian tanggal 1 Januari 201031 Desember 2009. Selisih sebesar Rp127.298 tersebut telah diakui Perusahaan pada tahun 2009 sebagai “Laba Penyelesaian Liabilitas Imbalan Kesehatan Pasca- kerja”. As a settlement of post-retirement healthcare benefits liability of Rp403,894 as of December 31, 2009, the Company shall pay to Yayasan Bapelkes KS an initial contribution of Rp243,197 net of tax of Rp33,400, which is recorded under the account “Other Payables” in the consolidated statement of financial position as of December 31, 2009. The difference of Rp127,298 was recognized by the Company in 2009 as “Gain from Settlement of Post-retirement Healthcare Benefits Liability” PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada Tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2011 dan 2010 Disajikan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the Years Ended December 31, 2011 and 2010 Expressed in millions of Rupiah, Unless Otherwise Stated 13223. DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
Parts
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» The Subsidiaries and Associates Structure continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» Perubahan kebijakan IKHTISAR KEBIJAKAN
» Principles of consolidation IKHTISAR KEBIJAKAN
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Aset dan liabilitas keuangan Financial assets and liabilities
» Financial assets and liabilities continued
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets IKHTISAR KEBIJAKAN
» Fixed assets continued IKHTISAR KEBIJAKAN
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of IKHTISAR KEBIJAKAN
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Revenue and expense recognition
» Revenue and IKHTISAR KEBIJAKAN
» Provisi Provisions IKHTISAR KEBIJAKAN
» Provisions continued IKHTISAR KEBIJAKAN
» Imbalan kerja Employee benefits
» Employee benefits continued IKHTISAR KEBIJAKAN
» Income tax Pajak penghasilan tidak final
» Income tax continued IKHTISAR KEBIJAKAN
» Laba per saham dasar Basic earnings per share
» Informasi segmen Segment information
» Segment information continued IKHTISAR KEBIJAKAN
» Selisih perubahan IKHTISAR KEBIJAKAN
» Changes in IKHTISAR KEBIJAKAN
» Penerapan standar akuntansi revisi lain Adoption of other revised accounting
» IKHTISAR KEBIJAKAN KS 2011 LapKeu Audit
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KS 2011 LapKeu Audit
» SOURCE OF KS 2011 LapKeu Audit
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA KS 2011 LapKeu Audit
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES KS 2011 LapKeu Audit
» INVENTORIES KS 2011 LapKeu Audit
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Beban manfaat pajak Tax expense benefit
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» UANG MUKA PENJUALAN DAN LAINNYA lanjutan
» SALES AND OTHER ADVANCES continued PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» : 1, effective on December 31, 2011 PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTERESTS continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY OF
» PENCADANGAN SALDO KS 2011 LapKeu Audit
» PENDAPATAN NETO NET REVENUES
» Total BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA PER SAHAM EARNINGS PER SHARE INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko mata uang Foreign exchange rate risk
» Foreign exchange rate risk continued
» Credit risk continued KEBIJAKAN DAN
» Risiko likuiditas Liquidity risk
» Liquidity risk continued KEBIJAKAN DAN
» Price risk continued KEBIJAKAN DAN
» KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT
» KOMITMEN DAN KS 2011 LapKeu Audit
» KONTINJENSI CONTINGENCIES KS 2011 LapKeu Audit
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND KS 2011 LapKeu Audit
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
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