LONG TERM LOANS continued
22. PROVISION FOR
EMPLOYEE BENEFITS continued b. Provisi imbalan karyawan lanjutan b. Provision for employee benefits continued Tingkat pengembalian yang diharapkan atas investasi dengan bunga tetap didasarkan pada hasil pengembalian bruto per tanggal akhir periode laporan keuangan. Expected yields on fixed interest investments are based on gross redemption yields as at the financial statement date. Tabel berikut menyajikan ikhtisar biaya imbalan kerja sebagaimana tercatat pada laporan laba rugi: The table below presents a summary of the employee benefits expenses reported in the income statement: 2015 2014 Perusahaan: The Company: - PPMP dan manfaat kesehatan PPMP and post-retirement - pasca kerja 144,333 96,789 healthcare benefits - Imbalan pasca kerja lainnya 89,261 80,884 Other post-employment benefits - - Program imbalan kerja jangka Other long-term employee - panjang lainnya 5,678 13,114 benefits Sub jumlah 239,272 190,787 Subtotal Entitas anak: Subsidiary: - Imbalan pasca kerja lainnya 2,001 1,274 Other post-employment benefits - Sub jumlah 241,273 192,061 Subtotal Perubahan liabilitas imbalan pasca kerja Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 sebagai berikut: Changes in the post-employment benefit obligations of the Company for the year ended 31 December 2015 and 2014 were as follows: 2015 Program imbalan kerja PPMP dan Imbalan jangka manfaat pasca kerja panjang kesehatan lainnya lainnyaOther PPMP and Other post long term healthcare employment employee Jumlah benefit benefit benefits Total Pada awal tahun 1,715,004 691,214 38,311 2,444,529 At beginning of the year Biaya jasa kini 29,060 37,832 20,504 87,396 Current service cost Biaya bunga 141,515 56,363 3,340 201,218 Interest expense Biaya jasa lalu dan keuntungan dan Past service cost kerugian yang timbul dari and gains and penyelesaian 93,373 - - 93,373 losses on settlements Pengukuran kembali: Remeasurements: Keuntungankerugian aktuarial yang timbul dari perubahan Gainloss from change in asumsi demografik - - - - demographic assumptions Keuntungankerugian aktuarial yang timbul dari perubahan Gainloss from change in asumsi keuangan 37,667 21,986 331 59,984 financial assumptions Keuntungankerugian dari penyesuaian atas pengalaman 30,822 16,304 17,835 3,317 Experiancegainlosses Pembayaran benefit 95,162 117,874 14,358 227,394 Benefits payment Pembayaran penyelesaian Payment of settlement dari aset program 1,185,789 - - 1,185,789 from plan assets Pembayaran kompensasi Payment of settlement for penyelesaian 517,350 - - 517,350 compensation Saldo akhir - Perusahaan 173,806 629,245 29,631 832,682 Ending balance – Company Disajikan kembali Catatan 3 As restated Note 3Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Establishment and general information
» Establishment and general information continued
» Structure of subsidiaries GENERAL INFORMATION continued b. Struktur entitas anak
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar dan interpretasi standar akuntansi keuangan baru beserta revisi yang berlaku
» New and revised financial accounting standards
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Classification, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Penurunan nilai aset non-keuangan lanjutan
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade payables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference in SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan kini dan tangguhan
» Pajak penghasilan kini dan tangguhan lanjutan
» Current and deferred income tax continued
» Penghasilan kini SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» RESTATEMENT OF Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Estimasi penurunan nilai piutang
» Menentukan pajak penghasilan CRITICAL ACCOUNTING
» Menentukan pajak penghasilan lanjutan
» Menentukan metode CRITICAL ACCOUNTING
» Kewajiban imbalan pasca kerja
» KOMBINASI BISNIS BUSINESS COMBINATIONS
» BUSINESS COMBINATIONS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» CASH AND CASH EQUIVALENTS 2015
» CASH AND CASH EQUIVALENT continued
» PIUTANG USAHA TRADE RECEIVABLES
» Piutang subsidi Piutang subsidi yang belum ditagih
» OTHER RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVENTORIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ADVANCES AND PREPAYMENTS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVESTMENT PROPERTIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» OTHER NON-CURRENT ASSETS continued
» SHORT-TERM LOAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya
» Post-employment benefit plans and other long-term employee benefits
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» LIABILITAS KEUANGAN JANGKA PENDEK LAINNYA
» OTHER SHORT-TERM FINANCIAL LIABILITIES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTIONS OF INCOME
» SELISIH TRANSAKSI DENGAN PIHAK NON- PENGENDALI
» DIFFERENCE IN TRANSACTION WITH NON- CONTROLLING PARTIES
» NON-CONTROLLING INTEREST 2015 PENDAPATAN REVENUE
» Beban penjualan Selling expenses
» General and administrative expenses
» BEBANPENDAPATAN LAINNYA - BERSIH OTHER EXPENSESINCOME - NET
» BIAYA KEUANGAN FINANCE COSTS
» Prepaid taxes TAXATION a. Pajak dibayar dimuka
» Beban pajak penghasilan Income tax expense
» Income tax expense continued
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Nature of relationship RELATED PARTIES INFORMATION a. Sifat hubungan
» Nature of relationship continued
» Transaction details RELATED PARTIES INFORMATION continued b. Rincian transaksi
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Commitments i. Penugasan dari pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
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