PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
153
52. PENYAJIAN KEMBALI DAN REKLASIFIKASI LAPORAN KEUANGAN lanjutan
52. RESTATEMENT AND RECLASSIFICATION OF FINANCIAL STATEMENTS continued
1 Semua keuntungan dan kerugian aktuaria segera diakui melalui pendapatan komprehensif lainnya,
maka menghilangkan pendekatan koridor yang diizinkan di versi PSAK No. 24 sebelumnya.
2 Biaya jasa lalu diakui secara langsung dalam laba rugi.
3 Biaya bunga dan pengembalian yang diharapkan dari aset program diganti dengan jumlah bunga
bersih yang dihitung dengan menggunakan tarif diskon pada liabilitasaset imbalan pasti.
1 All actuarial gains and losses are recognized immediately through other comprehensive income,
hence eliminate the ‘corridor approach’ permitted in the previous version of PSAK No. 24.
2 Past service costs are recognized immediately in profit or loss.
3 Interest cost and expected return on plan assets are replaced with net interest amount that is
calculated by applying the discount rate to the defined benefit liabilityasset.
Grup telah menerapkan PSAK No. 24 secara retrospektif pada periode berjalan sesuai dengan ketentuan transisi
yang ditetapkan dalam standar revisi dan mengakui perbedaan dalam perhitungan liabilitas imbalan kerja
karyawan. Laporan posisi keuangan konsolidasian periode komparatif yang disajikan, 31 Desember 2014
dan angka perbandingan untuk 2013 telah disajikan kembali dengan tepat. Penyesuaian yang dihasilkan dari
perubahan kebijakan akuntansi di atas dirangkum dalam tabel berikut:
The Group have adopted PSAK No. 24 retrospectively in the current period in accordance with the transitional
provision set out in the revised standard and recognized the difference in computation on the post
employment benefit obligation. The Group’s consolidated statement of financial position of the
earliest comparative period presented, December 31, 2014 and the comparative figures for
2013 have been appropriately restated. The adjustments that resulted from the above changes in
accounting policies are summarized in the following table:
Penyesuaian yang dihasilkan dari perubahan kebijakan akuntansi di atas dirangkum dalam tabel berikut:
The adjustments that resulted from the above changes in accounting policies are summarized in the following
table:
31 Desember 2014December 31, 2014
Disajikan sebelumnya Penyesuaian Disajikan kembali
Previously Reported Adjustment
As Restated
ASET ASSET
Aset pajak tangguhan 17.187.283.823
560.216.790 17.747.500.613
Deferred tax assets
LIABILITAS LIABILITIES
Liabilitas imbalan kerja karyawan Long-term employee benefits
jangka panjang 57.057.818.952
12.922.575.835 69.980.394.787
liabilities
EKUITAS EQUITY
Saldo laba Retained earnings
Belum ditentukan penggunaannya
16.412.106.028 97.487.671
16.314.618.357 Unappropriated
Komponen ekuitas lainnya 377.911.013.565
6.004.341.293 383.915.354.858
Other components of equity Kepentingan non-pengendali
102.527.850.656 6.455.505.423
96.072.345.233 Non-controlling interest
LABA RUGI PROFIT OR LOSS
Beban umum dan General and administrative
administrasi 536.289.714.625
3.832.849.313 540.122.563.938
expenses Beban pajak penghasilan final
- 55.285.447.754
55.285.447.754 Final income tax expense
TAKSIRAN MANFAAT BEBAN PROVISION FOR TAX
PAJAK BENEFIT EXPENSES
Final 55.285.447.754
55.285.447.754 -
Final Tangguhan
1.596.272.238 146.002.504
1.450.269.734 Deferred
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAINNYA INCOME
Pos yang tidak akan Items not to be reclassified
direklasifikasi ke laba rugi to profit or loss
Keuntungan kerugian aktuaria -
6.122.843.654 6.122.843.654
Actuarial gains losses Pajak penghasilan terkait
- 817.123.314
817.123.314 Related income tax
SI
f
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
154
52. PENYAJIAN KEMBALI DAN REKLASIFIKASI LAPORAN KEUANGAN lanjutan
52. RESTATEMENT AND RECLASSIFICATION OF FINANCIAL STATEMENTS continued
1 Januari 201431 Desember 2013 January 1, 2014December 31, 2013
Disajikan sebelumnya Penyesuaian Disajikan kembali
Previously Reported Adjustment
As Restated
ASET ASSET
Aset pajak tangguhan 36.014.517.168
1.231.337.599 37.245.854.767
Deferred tax assets
LIABILITAS LIABILITIES
Liabilitas imbalan kerja karyawan Long-term employee benefits
jangka panjang 50.940.217.589
15.546.004.394 66.486.221.983
liabilities
EKUITAS EQUITY
Saldo laba Retained earnings
Belum ditentukan penggunaannya
484.308.483.636 3.948.094.078
488.256.577.714 Unappropriated
Komponen ekuitas lainnya 326.347.594.811
10.404.552.339 336.752.147.150
Other components of equity Kepentingan non-pengendali
70.252.376.394 37.979.622
70.290.356.016 Non-controlling interest
LABA RUGI PROFIT OR LOSS
Beban umum dan General and administrative
administrasi 583.250.335.658
668.988.612 583.919.324.270
expenses Beban pajak penghasilan final
- 159.238.298.303
159.238.298.303 Final income tax expense
TAKSIRAN MANFAAT BEBAN PROVISION FOR TAX
PAJAK BENEFIT EXPENSES
Final 159.238.298.303
159.238.298.303 -
Final Tangguhan
26.209.854.196 22.049.626
26.187.804.570 Deferred
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAINNYA INCOME
Pos yang tidak akan Items not to be reclassified
direklasifikasi ke laba rugi to profit or loss
Keuntungan kerugian aktuaria -
4.944.469.571 4.944.469.571
Actuarial gains losses Pajak penghasilan terkait
- 403.373.927
403.373.927 Related income tax
