PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 530 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2017 DAN 31
DESEMBER 2016, SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016
Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS 30 JUNE 2017 AND 31 DECEMBER 2016 AND FOR THE SIX-MONTH
PERIODS ENDED 30 JUNE 2017 AND 2016
Expressed in US Dollars, unless otherwise stated
12. LIABILITAS IMBALAN
KARYAWAN JANGKA
PENDEK DAN BEBAN AKRUAL 12. SHORT-TERM EMPLOYEE BENEFIT LIABILITIES
AND ACCRUED EXPENSES 30 Juni
31 Desember June
December 2017
2016 Liabilitas imbalan karyawan
Short-term employee jangka pendek:
benefit liabilities:
Gaji dan remunerasi 696,901
651,555 Salaries and remuneration
Bagian lancar dari liabilitas Current portion of employee
imbalan karyawan Catatan 13 190,875
281,579 benefit liabilites Note 13
Sub jumlah 887,776
933,134 Subtotal
Beban akrual: Accrued expenses:
Jasa operasi pertambangan 287,950
446,935 Mining operation services
Jasa profesional 34,569
10,425 Professional fees
Bunga 33,360
30,990 Interest
Lainnya 130,143
87,276 Others
Sub jumlah 486,022
575,626 Subtotal
Jumlah 1,373,798
1,508,760 Total
13. LIABILITAS IMBALAN KARYAWAN 13. EMPLOYEE BENEFIT LIABILITIES
Liabilitas imbalan karyawan pada tanggal 30 Juni 2017
adalah berdasarkan
perhitungan Grup
sedangkan saldo pada tanggal 31 Desember 2016 adalah berdasarkan perhitungan yang dilakukan
oleh aktuaria independen, PT Pointera Aktuarial Strategis.
Employee benefit liabilities as at 30 June 2017 were calculated by the Group while the balance as at 31
December 2016 was calculated by an independent actuary, PT Pointera Aktuarial Strategis.
Jumlah yang
diakui pada
laporan laba
rugi konsolidasian interim adalah sebagai berikut:
The amounts recognised in the interim consolidated statements of profit or loss are as follows:
30 Juni 30 Juni
June June
2017 2016
Biaya jasa kini 328,577
275,596 Current service costs
Beban bunga 110,719
91,866 Interest costs
Jumlah 439,296
367,462 Total
PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 531 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2017 DAN 31
DESEMBER 2016, SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016
Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS 30 JUNE 2017 AND 31 DECEMBER 2016 AND FOR THE SIX-MONTH
PERIODS ENDED 30 JUNE 2017 AND 2016
Expressed in US Dollars, unless otherwise stated
13. LIABILITAS IMBALAN KARYAWAN lanjutan 13. EMPLOYEE BENEFIT LIABILITIES continued
Mutasi nilai
kini liabilitas
imbalan pascakerja
karyawan pada tanggal 30 Juni 2017 dan 31 Desember 2016 pada laporan posisi keuangan
konsolidasian interim adalah sebagai berikut: The movements in the present value of post-
employment benefit obligations as at 30 June 2017 and 31 December 2016 in the interim consolidated
statements of financial position are as follows:
30 Juni 31 Desember
June December
2017 2016
Saldo awal 2,499,040
1,756,434 Beginning balance
Beban imbalan kerja 439,296
757,630 Employee benefit expenses
Realisasi pembayaran 160,830
316,834 Realisation of payments
Pengukuran kembali kewajiban Remeasurement of employee
liabilitas imbalan karyawan 20,937
268,654 benefit liabilities
Selisih kurs karena penjabaran Exchange difference due to
laporan keuangan 6,413
33,156 financial statements translation
Saldo akhir 2,804,856
2,499,040 Ending balance
Dikurangi: bagian jangka pendek 190,875
281,579 Less: current portion
Bagian jangka panjang 2,613,981
2,217,461 Non-current portion
Asumsi utama yang digunakan Grup dan aktuaris independen yang memenuhi syarat pada tanggal 30
Juni 2017 dan 31 Desember 2016 adalah sebagai berikut:
The principal assumptions used by the Group and the independent actuaries as at 30 June 2017 and
31 December 2016 were as follows:
Perusahaan: The Company:
Usia pensiun normal 56 tahunyears
Normal pension age Tingkat diskonto
8.10 Discount rate
Estimasi kenaikan gaji 10.00
Estimated salary increase Tingkat mortalita
TMI-III Mortality rate
Tingkat cacat 10.00 dari
Permanent disability rate tingkat
kematian 10.00 of
the mortality rate
Entitas anak: Subsidiaries:
Usia pensiun normal 55 tahunyears
Normal pension age Tingkat diskonto
Discount rates - Lokal
8.10 Local -
- Non lokal 8.10
Non local - Estimasi kenaikan gaji
Estimated salary increase - Lokal
3.00 danand 10.00 Local -
- Non lokal 3.00
Non local - Tingkat mortalita
TMI-III Mortality rate
Tingkat cacat 10.00 dari
Permanent disability rate tingkat
kematian 10.00 of
the mortality rate
