PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 535 Schedule
13. LIABILITAS IMBALAN PASCA KERJA lanjutan
13. POST-EMPLOYMENT BENEFIT OBLIGATION
continued Beban bersih di atas adalah bagian dari
kompensasi karyawan yang disajikan dalam Beban Pokok Penjualan, Beban Penjualan, dan
Beban Umum dan Administrasi. The above net expenses are recorded as part of
employee compensation presented in Cost of Goods Sold, Selling Expenses, and General and
Admistrative Expenses.
Perubahan liabilitas imbalan pensiun dan pasca kerja lainnya yang diakui di laporan posisi
keuangan konsolidasian adalah sebagai berikut: The movements in the pension and other post-
employement benefits obligation recognised in the consolidated statements of financial position
are as follow:
30 Juni 31 Desember
June 2013 December 2012
Awal tahun 482,116
408,681 Beginning of the year
Biaya jasa kini 27,154
46,582 Current service cost
Biaya bunga 14,278
26,930 Interest cost
Kerugian aktuarial 25,412
Actuarial losses Imbalan yang dibayarkan
11,692 25,489
Benefit paid Saldo akhir
511,856 482,116
Ending balance
14. MODAL SAHAM 14. SHARE CAPITAL
Komposisi pemegang saham Perseroan pada tanggal 30 Juni 2013 dan 31 Desember 2012
adalah sebagai berikut: The composition of the Company’s shareholders
as at 30 June 2013 dan 31 December 2012 was as follows:
30 JuniJune 2013 danand 31 DesemberDecember 2012
Jumlah Persentase
saham kepemilikan
Number of Percentage of Jumlah
Pemegang saham shares
ownership Amount
Shareholders
British American Tobacco British American Tobacco
2009 PCA Ltd 6,194,043,124
85.55 309,702
2009 PCA Ltd United Bank of Switzerland AG
970,542,854 13.41
48,527 United Bank of Switzerland AG Masyarakat
75,419,022 1.04
3,771 Public
Jumlah 7,240,005,000
100.00 362,000
Total
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 536 Schedule
15. TAMBAHAN MODAL DISETOR 15. ADDITIONAL PAID
–IN CAPITAL
Pada tanggal 30 Juni 2013 dan 31 Desember 2012, Grup memiliki saldo tambahan modal
disetor yang terdiri dari: As at 30 June 2013 dan 31 Desember 2012, the
Group has additional paid in capital balance as follow:
30 JuniJune 2013 danand 31 DesemberDecember 2012
Agio saham 248,051
Paid in capital in excess of par value Biaya emisi saham
3,019 Shares issuance costs
Selisih modal dari saham treasuri 105,782
Capital difference on treasury stocks Selisih nilai nominal dan nilai pasar
Difference between par value and saham yang dikeluarkan sehubungan
market value of shares issued dengan merger
265,605 due to merger
Difference in value arising from Selisih nilai transaksi restrukturisasi
restructuring transactions of entities entitas sepengendali
“SNTRES” 361,491
under common control “DUCC”
Saldo akhir 254,928
Ending balance Seperti diungkapkan dalam Catatan 1c, efektif
pada tanggal 1 Januari 2010, Perseroan melakukan penggabungan usaha dengan BATI
dimana Perseroan
menjadi entitas
yang menerima penggabungan sedangkan BATI
bubar demi hukum. Penggabungan usaha antara Perseroan dan BATI ini menimbulkan
saldo SNTRES sebesar Rp 361 miliar yang dihitung sebagai berikut:
As disclosed in Note 1c, the merger between the Company and BATI was effective on 1 January
2010, with the Company as the surviving entity and BATI being dissolved by the law. The merger
between the Company and BATI has resulted in a DUCC balance amounting to Rp 361 billion which
was calculated as follows:
30 JuniJune 2013 danand 31 DesemberDecember 2012
Nilai buku BATI 70,542
BATI’s net book value Nilai pasar saham baru yang
Market price of new shares issued dikeluarkan nilai akuisisi
290,949 acquisition costs
SNTRES 361,491
DUCC 16. CADANGAN WAJIB
16. STATUTORY RESERVE
Berdasarkan Undang-Undang no. 40 tahun 2007 tentang Perseroan Terbatas, perusahaan
diwajibkan untuk membuat cadangan wajib hingga sekurang-kurangnya 20 dari modal
yang ditempatkan dan disetor penuh. Pada tanggal 30 Juni 2013, cadangan wajib tersebut
adalah sebesar Rp 4 miliar. Under the Law no. 40 year 2007 on Limited
Liability Company, companies are required to set up a statutory reserve of at least 20 of the
issued and paid up capital. On 30 June 2013, the statutory reserve is amounted to Rp 4 billion.