LIABILITAS SEWA LEASE LIABILITIES
17. PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
17. PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
b. Imbalan pascakerja lanjutan b. Post-employment benefits continued 31122015 31122014 31122013 Saldo awal 242,704 166,914 171,030 Beginning balance Beban selama Expense made during tahun berjalan 62,805 57,969 31,478 the year Pembayaran selama tahun berjalan 13,703 17,182 4,730 Amounts paid during the year Keuntungan kerugian aktuarial Actuarial gains losses yang diakui pada penghasilan recognised in the other komprehensif lainnya: comprehensive income: - Dampak perubahan asumsi Effects of changes in - keuangan 14,985 38,834 31,067 financial assumptions - Dampak penyesuaian Effects of experience - pengalaman 29,293 3,831 61,931 adjustments Penyesuaian atas penerapan Adjustment for implementation standar akuntansi baru 708 - - of new accounting standard Saldo akhir 246,820 242,704 166,914 Ending balance Liabilitas imbalan pascakerja yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut: The provision for post-employment benefits recognised in the consolidated statements of financial position are as follows: 31122015 31122014 31122013 Nilai kini liabilitas 246,820 241,996 165,626 Present value of obligations Biaya jasa lalu yang belum Unrecognised past diakui - 708 1,288 service cost Liabilitas pada laporan posisi Liability in the statement of keuangan 246,820 242,704 166,914 financial position Mutasi nilai kini liabilitas adalah sebagai berikut: The movement of present value of obligation is as follows: 31122015 31122014 31122013 Saldo awal 241,996 165,626 169,162 Beginning balance Biaya jasa kini 30,228 25,814 20,249 Current service cost Biaya bunga 20,990 17,964 11,809 Interest cost Imbalan yang dibayar 13,703 17,182 4,730 Benefits paid Rugi penyelesaian 11,587 14,771 - Settlement loss Keuntungan kerugian aktuarial: Actuarial gains losses: - Dampak perubahan asumsi Effects of changes in - keuangan 14,985 38,834 31,067 financial assumptions - Dampak penyesuaian Effects of experience - pengalaman 29,293 3,831 61,931 adjustments Saldo akhir 246,820 241,996 165,626 Ending balance Sehubungan dengan imbalan pensiun, liabilitas telah memperhitungkan kontribusi Perseroan pada program pensiun iuran pasti lihat Catatan 26. Estimasi pembayaran untuk periode selanjutnya diperkirakan tidak berbeda secara material dibandingkan dengan pembayaran aktual sebelumnya. In relation to the pension benefits, the obligation has taken into account the contribution made by the Company to the defined contribution pension plan see Note 26. The estimated contribution in the following period is expected not to be materially differ from the historical actual contribution. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 66 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated17. PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
17. PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
b. Imbalan pascakerja lanjutan b. Post-employment benefits continued Estimasi liabilitas aktuarial pada tanggal 31 Desember 2015, 2014, dan 2013 didasarkan pada penilaian aktuarial oleh PT Mercer Indonesia, aktuaris independen, sebagaimana tertera dalam laporannya masing-masing tertanggal 12 Januari 2016, 26 Januari 2015 dan 22 Januari 2014. Estimated actuarial obligations as at 31 December 2015, 2014 and 2013 was based on the actuarial valuation prepared by PT Mercer Indonesia, an independent actuary, as stated in its reports dated 12 January 2016, 26 January 2015 and 22 January 2014, respectively. Imbalan pascakerja yang dibebankan pada laporan laba rugi konsolidasian adalah sebagai berikut: The post-employment benefits expenses charged to the consolidated statements of profit or loss are as follows: 31122015 31122014 31122013 Biaya jasa kini 30,228 25,814 20,249 Current service costs Biaya bunga 20,990 17,964 11,810 Interest expenses Rugi penyelesaian 11,587 14,771 - Settlement loss Biaya jasa lalu - 580 581 Past service costs Jumlah, tercakup dalam Total, included in beban karyawan 62,805 57,969 31,478 employee costs Liabilitas imbalan pensiun ditentukan dengan menggunakan metode Projected Unit Credit dengan asumsi sebagai berikut: The pension benefit obligation was determined using the Projected Unit Credit method with the following assumptions: 31122015 31122014 31122013 Tingkat diskonto per tahun 9.00 8.50 9.50 Discount rate per annum Tingkat kenaikan gaji Salary increment rate per tahun 10.00 10.00 10.00 per annum Melalui program pensiun imbalan pasti, Perseroan menghadapi sejumlah risiko signifikan sebagai berikut: Through its defined benefit pension plans, the Company is exposed to a number of significant risks of which are detailed below: 1 Perubahan imbal hasil obligasi 1 Changes in bond yields Penurunan pada imbal hasil obligasi pemerintah berperingkat tinggi menyebabkan kenaikan liabilitas program, meskipun secara parsial akan saling hapus dengan kenaikan nilai dari kepemilikan obligasi program. A decrease in yield from high quality government bond will increase plan liabilities, although this will be partially offset by an increase in the value of the plans’ bond holdings. 2 Tingkat kenaikan gaji 2 Salary growth rate Liabilitas imbalan pensiun Perseroan berhubungan dengan tingkat kenaikan gaji, dan semakin tinggi tingkat kenaikan gaji akan menyebabkan semakin besarnya liabilitas. The Compan y’s pension obligations are linked to salary growth rate, and higher salary growth rate will lead to higher liabilities.Parts
» Pendirian dan informasi umum Establishment and general information
» Indonesia. Daftar Laporan Audit
» Ijin investasi Investment license
» Ijin investasi lanjutan Investment license continued Ijin penyelenggaraan Operating license
» Ijin penyelenggaraan lanjutan Operating licenses continued
» Dewan Komisaris, Dewan Direksi, Komite Audit, Kepala Audit Internal dan Sekretaris
» Board of Commissioners, Board of Directors, Audit Committee, Head of Internal Audit and
» Entitas anak UMUM lanjutan GENERAL continued
» Subsidiaries UMUM lanjutan GENERAL continued
» Entitas anak lanjutan UMUM lanjutan GENERAL continued
» Subsidiaries continued UMUM lanjutan GENERAL continued
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA
» MERGER WITH PT AXIS TELEKOM INDONESIA
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Entitas anak Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Entitas anak lanjutan Subsidiaries continued
» Pengaturan bersama Joint arrangements
» Transaksi dengan pihak-pihak berelasi Related party transactions
» Pengakuan pendapatan dan beban
» Recognition of revenues and expenses
» Pengakuan pendapatan dan beban lanjutan
» Piutang usaha Trade receivables
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Aset takberwujud Intangible assets
» Aset takberwujud lanjutan Intangible assets continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Penjabaran mata uang asing Foreign currency translation
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation continued SUMMARY OF
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Aset dan liabilitas keuangan lanjutan
» Financial assets and liabilities continued Aset keuangan lanjutan
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Financial assets and liabilities continued
» Instrumen keuangan disalinghapus Offsetting financial instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Laba bersih per saham Basic earnings per share
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penggunaan estimasi Use of estimates
» Goodwill Goodwill SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Saham treasuri Treasury shares Provisi Provision
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA - PIHAK KETIGA TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan TRADE
» PREPAYMENTS Daftar Laporan Audit
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA VENTURA BERSAMA INVESTMENT IN JOINT VENTURE
» UTANG USAHA DAN UTANG LAIN-LAIN TRADE AND OTHER PAYABLES
» BEBAN YANG MASIH HARUS DIBAYAR - PIHAK
» PENDAPATAN TANGGUHAN DEFERRED REVENUE PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS SEWA LEASE LIABILITIES
» LIABILITAS SEWA lanjutan LEASE LIABILITIES continued
» Imbalan pascakerja lanjutan PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» Imbalan pascakerja lanjutan Post-employment benefits continued
» Penghentian sewa Lease termination
» Pajak Taxes PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Daftar Laporan Audit
» SALDO LABA YANG TELAH DITENTUKAN PENGGUNAANNYA
» APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit
» LABA BERSIH PER SAHAM DASAR DAN DILUSIAN
» BASIC AND DILUTED EARNINGS PER SHARE
» PENDAPATAN REVENUES Daftar Laporan Audit
» BEBAN INFRASTRUKTUR, PENJUALAN DAN PEMASARAN DAN UMUM DAN ADMINISTRASI
» Beban infrastruktur Infrastructure expenses
» Beban penjualan dan pemasaran Sales and marketing expenses
» Beban umum dan administrasi General and administrative expenses
» BEBAN INTERKONEKSI BEBAN GAJI
» BIAYA KEUANGAN FINANCE COSTS INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Pajak dibayar dimuka Prepaid taxes
» Manfaat beban pajak penghasilan Income tax benefit expenses
» Manfaat beban PERPAJAKAN lanjutan TAXATION continued
» Income tax benefit expenses continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Surat ketetapan pajak Tax assessments
» Surat ketetapan pajak lanjutan Tax assessments continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» Sifat transaksi dan hubungan dengan pihak- pihak berelasi
» Nature of transactions and relationships with related parties
» INFORMASI MENGENAI INFORMASI MENGENAI
» Piutang lain-lain Other receivables
» INFORMASI MENGENAI Daftar Laporan Audit
» Beban yang masih harus dibayar Accrued expense
» Pendapatan RELATED PARTY INFORMATION continued d. Utang usaha dan utang lain-lain
» Revenue RELATED PARTY INFORMATION continued d. Utang usaha dan utang lain-lain
» Beban interkoneksi dan beban langsung lainnya
» Interconnection and other direct expenses
» Interest expense RELATED PARTY INFORMATION continued h. Beban bunga
» Kompensasi manajemen kunci RELATED PARTY INFORMATION continued h. Beban bunga
» Key management compensation RELATED PARTY INFORMATION continued h. Beban bunga
» RELATED PARTY INFORMATION continued j.
» Belanja modal Capital expenditures
» Perikatan sewa operasi Operating lease commitments
» Perikatan sewa operasi lanjutan Operating lease commitments continued
» Perikatan biaya tahunan 3G 3G annual fees commitments
» Investasi kontribusi modal saham Investment in capital contribution
» KONTINJENSI CONTINGENCY Daftar Laporan Audit
» KONTINJENSI lanjutan CONTINGENCY continued
» Tarif telepon selular Mobile cellular telephone tariff
» Tarif telepon selular lanjutan Mobile cellular telephone tariff continued
» Tarif interkoneksi Interconnection tariff
» Tarif interkoneksi ITKP TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif sewa jaringan TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif jasa lainnya TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» PERJANJIAN PENTING Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» SEGMEN OPERASI OPERATING SEGMENT MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Piutang Derivatif Derivative Receivables
» Piutang sewa pembiayaan Lease receivables
» Critical accounting CRITICAL ACCOUNTING
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan CRITICAL ACCOUNTING
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
» Pertimbangan penting dalam penentuan kebijakan akuntansi
» Critical judgments in applying the accounting policies
» CRITICAL ACCOUNTING Daftar Laporan Audit
» CRITICAL ACCOUNTING KOMBINASI BISNIS BUSINESS COMBINATION
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