Aset pajak tangguhan PERPAJAKAN lanjutan TAXATION continued

Expressed in Rupiah, unless otherwise stated PERUSAHAAN UMUM BULOG DAN ENTITAS ANAK PERUSAHAAN UMUM BULOG AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Tanggal 31 Desember 2016 dan untuk As of December 31, 2016 and Tahun Yang Berakhir Pada Tanggal Tersebut For the Year Then Ended Dinyatakan dalam Rupiah, kecuali dinyatakan lain 24. LIABILITAS IMBALAN KERJA lanjutan 24. EMPLOYEE BENEFITS LIABILITY continued Nilai kini liabilitas Present value of obligation Nilai wajar aset program Fair value of plan assets Pembatasan aset Plan asset limitations Total liabilitas imbalan kerja Total employee benefits liability Biaya jasa kini Current service expense Biaya bunga atas nilai kini liabilitas Interest expense of present value of obligation PenghasilanBiaya bunga atas Interest incomeexpense of nilai wajar aset program fair value of plan assets Biaya bunga atas pembatasan aset Interest cost of plan asset limitations Total beban manfaat karyawan Total employee benefits expense Mutasi penghasilan komprehensif lain: Movements of other comprehensive income: Saldo awal Beginning balance BebanPendapatan tahun berjalan ExpenseIncome for the year Saldo akhir Ending balance Mutasi nilai kini liabilitas adalah sebagai berikut: Movements of present value of obligation is as follows: Saldo awal Beginning balance Biaya jasa kini Current service expense Biaya bunga Interest expense Imbalan kerja yang sudah tercatat Employees benefits of the bagi pegawai keluar resigned employees Kerugian aktuaria Actuarial loss Saldo akhir Ending balance 10.506.743.967 284.352.661.625 274.291.123.181 284.935.065.468 Calculation of employee benefit expense recognized in the statement of comprehensive income are as follows: 2016 2015 41.246.258.288 18.277.435.592 32.217.156.551 33.672.950.928 60.639.455.798 209.846.268.443 The amounts of employee benefits recognized in the statements of financial position as determined, are as follows: 2016 2015 485.538.541.481 229.202.781.644 75.815.492.338 60.691.637.179 3.956.913.331 - 75.892.411.013 63.998.407.343 75.815.492.338 60.691.637.179 41.246.258.289 18.277.435.592 Perum BULOG has defined benefit pension plan which the source of funding comes from each employee at 8 of the basic salary of employees consisting of contributions THT 3.25 and JHT 4.75 fee in case of shortage of funds unfunded it will be borne by Perum BULOG, including pas service cost. In accordance with the Employment Act No. 13 of 2003 dated March 25, 2003, Perum BULOG is obliged to cover the shortfall of pension payments when program is insufficient. Perum BULOG menyelenggarakan program pensiun manfaat pasti yang sumber pendanaannya berasal dari tiap karyawan sebesar 8 dari gaji pokok karyawan terdiri dari iuran THT 3,25 dan iuran JHT 4,75 dan jika terjadi kekurangan dana unfunded akan ditanggung oleh Perum BULOG termasuk beban jasa masa lalu. Sesuai dengan Undang- Undang Ketenagakerjaan No. 13 Tahun 2003 tanggal 25 Maret 2003, Perum BULOG berkewajiban menutupi kekurangan pembayaran pensiun bila program yang ada sekarang belum mencukupi. 45.126.252.945 14.970.665.428 2016 2015 284.797.867.148 582.403.843 2016 2015 631.022.591.354 484.345.171.930 Perhitungan beban manfaat karyawan yang diakui dalam laporan laba rugi adalah sebagai berikut: 2.420.689.968 - 631.022.591.354 484.345.171.930 628.991.990.582 530.897.093.478 390.089.196 46.551.921.548 Liabilitas imbalan kerja Perum BULOG dan Entitas Anak pada tanggal 31 Desember 2016 dan 2015 dihitung oleh PT Jasa Aktuaria Praptasentosa Gunajasa, aktuaris independen, dengan berbagai laporan yang diterbitkan pada tahun 2016. Employee benefits liability of Perum BULOG and its subsidiaries as at December 31, 2016 and 2015 were calculated by PT Jasa Aktuaria Praptasentosa Gunajasa, independent actuaries, in various actuarial reports issued in 2016. Jumlah yang diakui dalam laporan posisi keuangan adalah sebagai berikut: 61