UTANG PEMBELIAN ASET TETAP lanjutan LOAN OF PURCHASE OF FIXED ASSETS
40. KOMPENSASI KARYAWAN BERBASIS SAHAM lanjutan
40. STOCK BASED COMPENSATION continued
Pada tanggal 31 Desember 2012 dan 2011, beban kompensasi berbasis saham dengan menggunakan asumsi di atas masing-masing berjumlah Rp nihil dan Rp nihil. As of December 31, 2012 and 2011, stock based compensation using the assumption above amounted to Rp nil and Rp nil, respectively. 41. IMBALAN KERJA KARYAWAN 41. EMPLOYEES’ BENEFITS Pada tanggal 31 Desember 2012 dan 2011 1 Januari 201131 Desember 2010, Grup mencatat penyisihan imbalan pasca kerja berdasarkan perhitungan aktuaris independen yang dilakukan oleh PT Ricky Leonard Jasatama dan PT Rileos Pratama aktuaris independen, yang dalam laporannya masing-masing tertanggal 14 Februari 2013 dan 17 Februari 2012 16 Februari 2011, menggunakan metode “Projected Unit Credit” dengan asumsi-asumsi sebagai berikut: As of December 31, 2012 and 2011 January 1, 2011 December 31, 2010, Group recognize employees’ benefit cost based on the actuary’s calculation of PT Ricky Leonard Jasatama and PT Rileos Pratama an independent actuary dated February 14, 2013 and February 17, 2012 February 16, 2011, respectively, using “Projected Unit Credit” method with assumption as follows: Usia pensiun normal Tingkat diskonto Tingkat kenaikan gaji per tahun Tingkat cacat Tingkat pengunduran diri Tabel mortalita 60 tahun 60 years 2012 : 6,5; 2011: 7,50; 2010: 9,50 2012 : 4,50; 2011 : 8,34 per tahun per annum 5 TMI2 5 TMI2 5 per tahun sampai 40 tahun Kemudian menurun linear sampai 0 pada Usia 55 tahun 5 per annum until age 40 then decreasing linearly to 0 at age 55 10 TMI2 10TMI2 Normal pension age Discount rate Salary increase projection rate Permanent disability rate Resignation rate Table of mortality Rincian beban penyisihan imbalan kerja karyawan Grup yang diakui pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The details of employees’ benefit expense of Group in the consolidated statements of comprehensive income is as follows: 2012 2011 Program pensiun manfaat pasti: Defined benefit retirement plan: Biaya jasa kini 10.682.495.081 7.425.683.490 Current service cost Biaya bunga 3.800.308.653 3.194.643.568 Interest cost Amortisasi biaya jasa lalu 310.754.803 305.284.661 Amortization of past service cost Biaya jasa lalu - vested yang Past service cost - diakui langsung 40.423.715 1.367.050.363 vested recognize directly Amortisasi keuntungan Amortization of actuary kerugian aktuaria 1.119.029.996 70.291.740 gainloss Biaya pemutusan hubungan kerja 1.326.411.949 - Separation payments Jumlah 17.279.424.197 12.222.370.342 Total Beban penyisihan imbalan kerja Grup pada tahun 2012 dan 2011 masing-masing sebesar Rp 17,28 miliar dan Rp 12,22 miliar disajikan sebagai bagian dari biaya gaji, upah dan tunjangan di “Beban Usaha dan Administrasi” pada laporan laba rugi komprehensif konsolidasian lihat Catatan 37 butir b. Provision for employees’ benefit of Group in 2012 and 2011 amounted to Rp 17.28 billion and Rp 12.22 billion, respectively, are presented as part of salaries, wages and benefits in “General and Administration Expenses” in the consolidated statements of comprehensive income see Note 37 point b. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 155 41. IMBALAN KERJA KARYAWAN lanjutan 41. EMPLOYEES’ BENEFITS continued Jumlah penyisihan imbalan kerja karyawan yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: Provision for employees’ benefit presented in the consolidated statements of financial position is as follows: 1 Januari 2011 31 Desember 2010 31 Desember 2012 31 Desember 2011 January 1, 2011 December 31, 2012 December 31, 2011 December 31, 2010 Nilai kini liabilitas 77.938.041.452 57.856.754.963 33.592.168.008 Fair value of liabilities Beban jasa lalu yang belum diamortisasi 911.865.836 1.785.970.357 2.480.567.023 Unamortized past service cost Keuntungan kerugian Unrecognized actuary’s aktuaria 17.161.775.015 9.866.427.474 3.587.734.099 gain loss Pembayaran imbalan kerja 1.386.380.608 - - Payment of employee benefit Jumlah 58.478.019.993 46.204.357.132 34.699.335.084 Total Manajemen Grup berkeyakinan bahwa jumlah tersebut cukup untuk memenuhi persyaratan Undang-Undang Ketenagakerjaan pada tanggal 31 Desember 2012 dan 2011 1 Januari 201131 Desember 2010. Group management believe that employee’s retirement benefit liabilities as of December 31, 2012 and 2011 January 1, 2011December 31, 2010 are adequate to cover the requirements of Labor Law. Liabilitas imbalan kerja jangka pendek pada tanggal 31 Desember 2012 dan 2011 1 Januari 2011 31 Desember 2010 masing-masing sebesar Rp 8,63 miliar dan Rp 9,43 miliar Rp 3,30 miliar dan beban atas liabilitas imbalan kerja jangka pendek disajikan sebagai bagian dari akun “Beban Umum dan Administrasi - Beban Gaji, Upah dan Tunjangan”. Short-term employee benefits liabilities as of December 31, 2012 and 2011 January 1, 2011 December 31, 2010 amounted to Rp 8.63 billion and Rp 9.43 billion Rp 3.30 billion respectively and the related expenses of short-term benefits liabilities are presented as part of “General and Administrative Expenses - Salaries, Wages and Allowances”. 42. RESTRUKTURISASI UTANG 42. DEBT RESTRUCTURING Pada tanggal 10 Januari 2003, PT Bakrie Swasakti Utama BSU, Entitas Anak, telah menyampaikan surat permohonan No. 01PKPU2003 PN.NIAGA.JKT.PST mengenai “Penundaan Kewajiban Pembayaran Utang” PKPU di Kepaniteraan Pengadilan Niaga Jakarta Pusat. Melalui pemungutan suara tertulis yang dilakukan pada tanggal 5 Maret 2003. Rencana Perdamaian telah disetujui oleh 123 kreditur peserta yang mewakili total tagihan sebesar Rp 1,73 triliun atau 96,7 dari total utang pokok. On January 10, 2003, PT Bakrie Swasakti Utama BSU, a Subsidiary, submitted the “Temporary Postponement of Debt Payment” PKPU No. 01PKPU2003PN.NIAGA.JKT.PST to Commercial Court of Central Jakarta. Through the ballot voting conducted on March 5, 2003, the participating 123 creditors who represent the total debts of Rp 1.73 trillion or 96.7 of total principal debts approved the Debt Reorganization Plan.43. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
43. TRANSACTIONS AND BALANCES WITH RELATED PARTIES
Rincian pihak yang mempunyai pihak berelasi, hubungan dengan Entitas Induk dan sifat saldo akuntransaksi, adalah sebagai berikut: The details of related parties, relationship with the Company and nature of transactions are as follows: 1. Entitas yang pemegang saham atau sebagian pengurus atau manajemennya baik secara langsung maupun tidak langsung sama dengan Grup. 1. Companies which shareholders or partial members of management, both directly and indirectly are the same with the Group.Parts
» 98.90 99.99 60.00 100.00 90.00 100.00 Bakrieland Goes to Campus Bakrieland Goes to Campus
» Socio-economic dimension Prosperous Village Program Sosial Keagamaan Kontribusi Hewan Qurban
» Green Area Design Green Building and Construction
» Fossil Fuel Consumption Reduction Program Fossil Fuel Consumption Reduction Program
» Etika Bisnis dan Pedoman Perilaku
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» Analisis dan Pembahasan Manajemen
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» UMUM GENERAL Audited Annual Financial Statements
» UMUM lanjutan GENERAL continued
» Laporan Keuangan Tahunan yang Telah Diaudit Penawaran Umum Efek dan Obligasi Entitas Induk
» Penawaran Umum Efek dan Obligasi Entitas Induk lanjutan
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» UMUM lanjutan Dewan Komisaris, Direksi dan Karyawan Board
» GENERAL continued Dewan Komisaris, Direksi dan Karyawan Board
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
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» Kas dan Setara Kas Cash and Cash Equivalents
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» Aset dan Liabilitas Keuangan Aset
» Tanah yang Belum Dikembangkan Land Bank
» Penyertaan Saham pada Entitas Asosiasi
» Penyertaan Saham pada Entitas
» Investment in Shares of Stock in Associated
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-Keuangan lanjutan Impairment of Non-Financial Assets continued
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» Pengakuan Pendapatan dan Beban lanjutan
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» Kompensasi Berbasis Saham Twitter
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» USE OF JUDGEMENTS, ESTIMATES AND
» PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» ESTABLISHMENT, ACQUISITION AND Informasi Segmen lanjutan Segment Information continued
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» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND PREPAID EXPENSES continued
» DANA DALAM PEMBATASAN RESTRICTED FUNDS
» DANA DALAM PEMBATASAN lanjutan RESTRICTED FUNDS continued
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI INVESTMENT
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI lanjutan
» INVESTMENT IN Informasi Segmen lanjutan Segment Information continued
» TANAH YANG BELUM DIKEMBANGKAN lanjutan LAND BANK continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» HAK PENGUSAHAAN JALAN TOL TOLL ROAD CONCESSION RIGHT
» HAK PENGUSAHAAN JALAN TOL lanjutan TOLL ROAD CONCESSION RIGHT continued
» FIXED ASSETS Informasi Segmen lanjutan Segment Information continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued
» OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
» OPERASI YANG DIHENTIKAN lanjutan DISCONTINUED OPERATIONS continued
» ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES lanjutan
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» PERPAJAKAN TAXATION Goodwill Negatif Negative Goodwill
» Rekonsiliasi pajak penghasilan badan
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» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS
» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
» PT Bank Negara Indonesia Persero Tbk. BNI lanjutan
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» PT Bank Rakyat Indonesia Persero Tbk. BRI continued
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG lanjutan
» LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS continued
» PT Bank Tabungan Negara Persero Tbk. BTN lanjutan
» PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk. BJB
» PT Bank CIMB Niaga Tbk. CIMB Niaga lanjutan PT Bank CIMB Niaga Tbk. CIMB Niaga
» PT Bank Syariah Bukopin PT Bank Syariah Bukopin
» PT Bank Syariah Mandiri Tbk. PT Bank Syariah Mandiri Tbk.
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. dan PT Bank Himpunan Saudara
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. and PT Bank Himpunan Saudara
» Beleggingsmaatschappij Broem B.V. lanjutan Beleggingsmaatschappij Broem B.V. continued
» Raiffeisien Bank International AG, Labuan Branch Raiffeisien Bank International AG, Labuan
» UTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» Equity-Linked Bonds Bakrieland Development Investment Pte Ltd. Tahun 2010 lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bonds Year 2010 continued
» Obligasi I Bakrieland Development Tahun 2008 lanjutan
» Bakrieland Development bonds I Year 2008 continued
» Sukuk Ijarah I Bakrieland Development Tahun 2009
» UTANG PEMBELIAN ASET TETAP LOAN OF PURCHASE OF FIXED ASSETS
» UTANG PEMBELIAN ASET TETAP lanjutan LOAN OF PURCHASE OF FIXED ASSETS
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» WARAN WARRANT Bakrieland Development Sukuk Ijarah I Year 2009
» WARAN lanjutan WARRANT continued
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» PENGHASILAN BEBAN BUNGA DAN KEUANGAN INTEREST INCOME EXPENSES AND FINANCIAL
» PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES
» KOMPENSASI KARYAWAN BERBASIS SAHAM STOCK BASED COMPENSATION
» KOMPENSASI KARYAWAN BERBASIS SAHAM lanjutan
» STOCK BASED COMPENSATION continued
» IMBALAN KERJA KARYAWAN EMPLOYEES’ BENEFITS
» RESTRUKTURISASI UTANG DEBT RESTRUCTURING
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Penghasilan dan piutang usaha
» Penghasilan dan piutang usaha lanjutan
» Revenue and trade receivables continued
» Piutang pihak berelasi Twitter
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» Due from related parties continued
» Utang pihak berelasi Twitter
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» SEGMEN USAHA SEGMENT INFORMATION
» SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Income loss from operations continued 2012
» PERJANJIAN - PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENT continued
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST
» Ekuitas - kepentingan non-pengendali
» KEPENTINGAN NON PENGENDALI lanjutan NON-CONTROLLING INTEREST continued
» Ekuitas - kepentingan non-pengendali lanjutan
» Equity - non-controlling interest continued
» Jumlah laba yang dapat diatribusikan kepada
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION WITH ENTITIES UNDER COMMON
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES
» LABA PER SAHAM DASAR BASIC INCOME PER SHARE
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA GRUP
» IMPACT OF GLOBAL ECONOMICS CRISIS ON GROUP GOING CONCERN
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP
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