LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
PT. MNC INVESTAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013 DAN UNTUK TAHUN -TAHUN YANG
BERAKHIR 31 DESEMBER 2015 DAN 2014 PT. MNC INVESTAMA Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 141 - Beban imbalan pasca kerja lain dan imbalan kerja
panjang lainnya yang diakui di laporan laba rugi komprehensif konsolidasian adalah:
Amounts recognized in the consolidated statements of comprehensive income with respect
to other post-employment benefits and other long- term benefits are as follows:
Imbalan Imbalan
pasca-kerja kerja jangka
Post- panjang lainnya
employment Other long term
Jumlah benefits
benefits Total
Biaya jasa kini 38.566
2.965 41.531
Current service cost Beban bunga neto
22.061 590
22.651 Net interest cost
Keuntungan aktuarial bersih -
1.098 1.098
Net actuarial gains Biaya jasa lalu
1.132 216
1.348 Past service cost
Kelebihan pembayaran 237
38 275
Excess benefit paid Komponen dari biaya imbalan
Components of defined benefit pasti yang diakui dalam laba rugi
61.996 2.711
64.707 costs recognised in profit or loss
Pengukuran kembali kewajiban Remeasurement on the net defined
imbalan pasti benefit obligation
Keuntungan aktuarial 45.543
- 45.543
Actuarial gains Komponen dari biaya imbalan pasti
Components of defined benefit costs yang diakui dalam penghasilan
recognised in other comprehensive komprehensif lain
45.543 -
45.543 income
2015
Imbalan Imbalan
pasca-kerja kerja jangka
Post- panjang lainnya
employment Other long term
Jumlah benefits
benefits Total
Biaya jasa kini 28.331
1.477 29.808
Current service cost Beban bunga neto
18.300 427
18.727 Net interest cost
Keuntungan aktuarial bersih 23
832 855
Net actuarial gains Biaya jasa lalu
35 1.819
1.854 Past service cost
Kelebihan pembayaran 3.391
- 3.391
Excess benefit paid Komponen dari biaya imbalan
Components of defined benefit pasti yang diakui dalam laba rugi
43.252 2.891
46.143 costs recognised in profit or loss
Pengukuran kembali kewajiban Remeasurement on the net defined
imbalan pasti benefit obligation
Keuntungan aktuarial 7.543
- 7.543
Actuarial gains Komponen dari biaya imbalan pasti
Components of defined benefit costs yang diakui dalam penghasilan
recognised in other comprehensive komprehensif lain
7.543 -
7.543 income
Disajikan kembali - Catatan 2 As restated - Note 2
2014
PT. MNC INVESTAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013 DAN UNTUK TAHUN -TAHUN YANG
BERAKHIR 31 DESEMBER 2015 DAN 2014 PT. MNC INVESTAMA Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014
DECEMBER 31, 2013 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 142 - Jumlah tercatat di laporan posisi keuangan
konsolidasian yang timbul dari liabilitas terkait dengan imbalan kerja selain pensiun iuran pasti
adalah sebagai berikut: The amounts included in the consolidated
statements of financial position arising from the obligation in respect of the employee benefits other
than defined contributions are as follows:
1 Januari 2014 31 Desember
31 Desember 31 Desember 2013
December 31, December 31,
January 1, 2014 2015
2014 December 31, 2013
Imbalan pasca-kerja 278.678
276.224 208.088
Post-employment benefits Imbalan kerja jangka panjang lainnya
9.174 8.430
2.622 Other long-term benefits
Jumlah 287.852
284.654 210.710
Total Disajikan kembali - Catatan 2
As restated - Note 2
Mutasi nilai kini kewajiban pada tahun berjalan adalah sebagai berikut:
Movements in the present values of obligation in the current year are as follows:
Imbalan
Imbalan
pasca-kerja
kerja jangka
Post-
panjang lainnya
employment
Other long term Jumlah
benefits
benefits Total
Kewajiban imbalan pasti - awal 276.224
8.430 284.654
Opening defined benefit obligaton Penambahan yang timbul dari
Addition arising from business akusisi
7.067 527
7.594 acquisition
Biaya jasa kini 38.566
2.965 41.531
Current service cost Biaya bunga
22.061 590
22.651 Interest cost
Keuntungan dan kerugian aktuarial 45.543
1.098 46.641
Actuarial gains and losses Pembayaran manfaat
20.829 2.456
23.285 Benefits paid
Biaya jasa lalu, termasuk kerugian Past service cost, including losses
keuntungan dari kurtailmen 1.132
216 1.348
gains on curtailments Kewajiban imbalan pasti - akhir
278.678 9.174
287.852 Closing defined benefit obligation
2015
Imbalan
Imbalan
pasca-kerja
kerja jangka
Post-
panjang lainnya
employment
Other long term Jumlah
benefits
benefits Total
Kewajiban imbalan pasti - awal 208.088
2.622 210.710
Opening defined benefit obligaton Penambahan yang timbul dari
Addition arising from business akusisi
40.397 3.568
43.965 acquisition
Biaya jasa kini 28.331
1.477 29.808
Current service cost Biaya bunga
18.300 427
18.727 Interest cost
Keuntungan dan kerugian aktuarial 7.699
832 8.531
Actuarial gains and losses Pengakuan segera atas karyawan
Immediate recognition of new baru
- 1.750
1.750 employees
Pembayaran manfaat 10.173
1.457 11.630
Benefits paid Biaya jasa lalu, termasuk kerugian
- Past service cost, including losses
keuntungan dari kurtailmen 35
32 3
gains on curtailments Penyesuaian
1.055 907
148 Adjustment
Kewajiban imbalan pasti - akhir 276.224
8.430 284.654
Closing defined benefit obligation Disajikan kembali Catatan 2
As restated Note 2 2014