Instrumen Keuangan Lanjutan Akasha Wira International Tbk 2013

PT AKASHA WIRA INTERNATIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Jutaan Rupiah, kecuali Dinyatakan Lain NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 Expressed in Millions of Rupiah, except Otherwise Stated 28

2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan

l. Imbalan Kerja Lanjutan Imbalan Pensiun dan Imbalan Pasca- kerja Lain-lain Lanjutan Apabila imbalan atas suatu program berubah, bagian atas kenaikan atau penurunan imbalan sehubungan dengan biaya jasa lalu karyawan dibebankan atau dikreditkan pada Laporan Laba Rugi Komprehensif berdasarkan metode Garis Lurus selama periode masa kerja rata-rata hingga imbalan pasca kerja menjadi hak karyawan vested. Imbalan kerja yang telah menjadi hak karyawan diakui segera sebagai beban dalam Laporan Laba Rugi Komprehensif pada saat terjadinya. Tidak ada kontribusi pendanaan yang dilakukan Perseroan atas program imbalan pasti ini. Imbalan Jangka Panjang Lain-lain Imbalan jangka panjang lain-lain seperti cuti berimbalan jangka panjang dan penghargaan jubilee dihitung dengan menggunakan metode Proyeksi Kredit Unit dan didiskontokan ke nilai kini, kecuali keuntungan dan kerugian aktuarial diakui langsung dalam Laporan Laba Rugi Komprehensif. m. Pengakuan Pendapatan dan Beban Penghasilan dari penjualan air dalam kemasan dan produk kosmetik diakui pada saat penyerahan barang kepada pembeli, sesuai dengan syarat penjualannya. Beban diakui pada saat terjadinya, dengan menggunakan dasar Akrual.

2. SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES Continued l. Employee Benefits Continued Pension Benefits and Other Post- Emplyement Benefits Continued When the benefits of a plan change, the portion of the increased or decreased benefits relating to the past service by employees is charged or credited to the Statements of Comprehensive Income using the Straight-line method over the average service period until the benefits become vested. To the extent that the benefits have vested, the expense is recognized immediately as expense in the Statements of Comprehensive Income as incurred. No funding has been made by the Company to this defined benefit plan. Other Long-term Employee Benefits Other long-term benefits such as long service leave and jubilee awards are calculated using the Projected Unit Credit method and discounted to present value, except for the actuarial gains or losses and past service costs which are recognized immediately in the Statements of Comprehensive Income. m. Revenue and Expense Recognition Revenue from sales of bottled water and cosmetic products is recognized when the goods are delivered to the buyers, in accordance with the terms of sale. Expenses are recognized as incurred on an Accrual basis.