LIABILITAS DIESTIMASI ATAS financial report as per 30 september 2012 unaudite
20. LIABILITAS DIESTIMASI ATAS
KESEJAHTERAAN KARYAWAN 20. ESTIMATED LIABILITY FOR EMPLOYEES’ BENEFITS Perusahaan dan Entitas Anak memberikan imbalan kerja kepada karyawan berdasarkan peraturan Perusahaan dan Entitas Anak dan Undang-undang No. 132003 sesuai dengan PSAK No. 24 Revisi 2004, “Akuntansi Imbalan Kerja”. The Company and Subsidiaries provide employee service entitlements based on the Company and Subsidiaries’ regulations and on the Labor Law No. 132003 as accounted for in accordance with PSAK No. 24 Revised 2004, “Accounting for Employee Benefits”. Asumsi-asumsi penting yang digunakan oleh aktuaris independen adalah sebagai berikut: The significant assumptions used by independent actuaries in their calculations are as follows: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Usia normal pensiun 55 tahunyears old 55 tahunyears old Normal retirement age Tingkat diskonto tahunan 6,70 - 8,50 6,70 - 8,50 Annual discount rates Tingkat kenaikan gaji tahunan 7,00 - 10,00 7,00 - 10,00 Annual salary increase rates Tingkat mortalitas 100,00 100,00 Mortality rate Tingkat cacat 3,00 - 10,00 3,00 - 10,00 Disability rates Tingkat pengunduran diri Resignation rates hingga usia 45 tahun 5,00 -10,00 5,00 -10,00 until 45 years old Beban pendapatan imbalan kerja yang diakui dalam laporan laba rugi komprehensif konsolidasian adalah sebagai berikut: The employee benefit expenses gains recognized in the consolidated statements of comprehensive income are as follows: 30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011 Biaya jasa kini 9.119.299 16.349.635 Current service cost Biaya bunga 5.162.575 13.397.628 Interest cost Kerugian aktuarial neto - 903.834 Net actuarial losses Amortisasi neto tahun berjalan 246.444 760.949 Net amortization of current year Hasil aset program 2.972.551 8.739.428 Return on plan assets Biaya jasa lalu 42.630 59.225 Past service cost Dampak kurtailmen 683.611 1.355.418 Curtailment effect Neto 12.282.008 21.376.425 Net are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak diaudit dan 31 Desember 2011 Diaudit dan Untuk Periode Sembilan Bulan Yang Berakhir 30 September 2012 dan 2011 Tidak diaudit Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and For The Nine Month Period Ended September 30, 2012 and 2011 Unaudited Expressed In Thousands of Rupiah, Unless Otherwise Stated 9520. LIABILITAS DIESTIMASI ATAS
Parts
» financial report as per 30 september 2012 unaudite
» Pendirian Perusahaan Establishment of the Company
» Struktur Grup lanjutan Group Structure continued
» Indirect Ownership continued financial report as per 30 september 2012 unaudite
» Prinsip-prinsip Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Transaksi dengan Pihak Berelasi lanjutan Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan Transactions with Related Parties Persediaan Inventories
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Properti Investasi Investment Properties
» Penurunan Nilai Aset Non-keuangan lanjutan Impairment of Non-financial Assets
» Penurunan Nilai Aset Non-keuangan lanjutan Impairment of Non-financial Assets Sewa
» Liabilitas Diestimasi atas Kesejahteraan Kompensasi Berbasis Saham Stock Based Compensation
» Informasi Segmen Segment Information
» Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Sumber Estimasi Ketidakpastian lanjutan Source of Estimation Uncertainty
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PERSEDIAAN INVENTORIES
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» GOODWILL DAN financial report as per 30 september 2012 unaudite
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS DIESTIMASI ATAS financial report as per 30 september 2012 unaudite
» LIABILITAS DIESTIMASI ATAS PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued 2012 and 2011 are as follows:
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» PENDAPATAN REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi Berelasi Balances and Transactions with Related
» Saldo dan Transaksi Berelasi lanjutan Balances and Transactions with Related
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» KEWAJIBAN KONTIJENSI CONTINGENT LIABILITY
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