BEBAN USAHA OPERATING EXPENSES
23. DANA PENSIUN
DAN KESEJAHTERAAN KARYAWAN lanjutan 23. PENSION PLAN AND RETIREMENT BENEFITS continued a. Program manfaat pesangon dan penghargaan masa kerja lanjutan a. Separation and service entitlement benefits program continued Beban imbalan kerja karyawan yang diakui dalam laporan laba rugi konsolidasi untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2007 dan 2006 adalah sebagai berikut: The details of employees’ benefit expenses recognized in the consolidated statements of income for the years ended December 31, 2007 and 2006 are as follows: 2007 2006 Biaya jasa kini 7.893 6.449 Current service costs Biaya bunga 8.220 7.712 Interest costs Amortisasi jasa lalu 1.948 1.634 Amortization of past service cost Kerugian keuntungan aktuarial yang belum diakui 1.324 236 Unrecognized actuarial loss gain Ekspektasi pengembalian aktiva program 2.003 1.086 Expected return on plan assets Dampak pengurangan pegawai 897 1.852 Curtailment effect Efek batasan aktiva program 230 560 Effect of plan assets limitations Beban imbalan kerja karyawan 16.715 13.181 Employees’ benefit expense Dana hari tua yang telah disisihkan oleh Perusahaan dan Anak perusahaan belum seluruhnya dikelola oleh lembaga pengelola dana hari tua dengan jumlah sebesar Rp5,4 miliar dan Rp9,1 miliar, masing-masing pada tanggal 31 Desember 2007 dan 2006. Jumlah tersebut disajikan sebagai “Aktiva Lain-lain - Deposito Berjangka yang Dibatasi Penggunaannya” dalam kelompok Aktiva Tidak Lancar pada neraca konsolidasi Catatan 11. Not all the funds that have been provided by the Company and Subsidiaries are managed by the foundation amounted to Rp5.4 billion and Rp9.1 billion as of December 31, 2007 and 2006, respectively. These amounts are presented as “Other Assets - Restricted Time Deposit” under Non-current Assets in the consolidated balance sheets Note 11. Mutasi saldo kewajiban diestimasi atas imbalan kerja karyawan Perusahaan dan Anak perusahaan selama tahun 2007 dan 2006 adalah sebagai berikut: The movements of estimated liabilities for employees’ benefits during 2007 and 2006 are as follows: 2007 2006 Saldo awal tahun 39.047 33.035 Balances at beginning of year Beban imbalan kerja karyawan tahun berjalan 16.715 13.181 Employees’ benefit expense during the year Realisasi pembayaran manfaat pesangon tahun berjalan 1.426 2.356 Payments of benefits in current year Kontribusi iuran yang telah disetorkan tahun berjalan 7.686 7.911 Contribution during the year Perpindahan dana atas program pensiun - 1.454 Transferred fund of pension plan Penyesuaian tahun-tahun sebelumnya - 1.644 Adjustment of previous years Saldo akhir tahun 46.650 39.047 Balances at end of yearParts
» Financial Report 2007 Audit PT Elnusa Tbk
» Pendirian Perusahaan dan Informasi Umum Establishment
» Pendirian Perusahaan dan Informasi Umum lanjutan
» Establishment of UMUM lanjutan GENERAL continued
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» Basis of consolidated financial statements
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Penyertaan Saham Investment in Shares of Stock
» Penyertaan Saham lanjutan Investment in Shares of Stock continued
» Penyisihan Piutang Ragu-ragu Allowance for Doubtful Accounts
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Aktiva Tetap Property and Equipment
» Aktiva Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and Equipment continued
» Sewa Guna Usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aktiva Dalam Penyelesaian Construction in Progress
» Aktiva Tidak Berwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Ditangguhkan Deferred Income
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Dana Pensiun dan Kesejahteraan Karyawan Pension Plans and Retirement Benefits
» Dana Pensiun dan Kesejahteraan Karyawan lanjutan
» Pension Plans and Retirement Benefits continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Informasi Segmen lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba Bersih per Saham Dasar Earnings per Share
» Penggunaan Estimasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Increase of ownership in Subsidiaries
» Vertical merger continued Horizontal merger
» Horizontal merger continued INCREASE OF OWNERSHIP IN SUBSIDIARIES AND MERGER continued
» PENINGKATAN KEPEMILIKAN SAHAM DAN PENGGABUNGAN USAHA lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI SIGNIFICANT TRANSACTIONS
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» SIGNIFICANT TRANSACTIONS Financial Report 2007 Audit PT Elnusa Tbk
» PERSEDIAAN INVENTORIES Financial Report 2007 Audit PT Elnusa Tbk
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Financial Report 2007 Audit PT Elnusa Tbk
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS AKTIVA TETAP PROPERTY AND EQUIPMENT
» AKTIVA TETAP lanjutan PROPERTY AND EQUIPMENT continued
» AKTIVA LAIN-LAIN OTHER ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG PAJAK, AKTIVA DAN KEWAJIBAN PAJAK TANGGUHAN lanjutan
» TAXES PAYABLE, DEFERRED TAX ASSETS AND LIABILITIES continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» KEWAJIBAN JANGKA PANJANG LONG-TERM LIABILITIES
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM LIABILITIES
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING Financial Report 2007 Audit PT Elnusa Tbk
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» respectively. PENDAPATAN USAHA OPERATING REVENUES
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN FINANCING COSTS
» DANA PENSIUN Financial Report 2007 Audit PT Elnusa Tbk
» PERJANJIAN PENTING, Financial Report 2007 Audit PT Elnusa Tbk
» PERJANJIAN PENTING, PERJANJIAN PENTING,
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» AKTIVA DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» AKTIVA DAN KEWAJIBAN MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» KONDISI EKONOMI ECONOMIC CONDITIONS
» PERISTIWA PENTING SETELAH TANGGAL NERACA
» SUBSEQUENT EVENTS Financial Report 2007 Audit PT Elnusa Tbk
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