PT Bank AR WIM 2014 Lowres Lap Keuangan

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in Rupiah, unless Otherwise Stated 60 20. LIABILITAS IMBALAN KERJA lanjutan 20. EMPLOYEE BENEFITS LIABILITY continued Perubahan atas nilai kini liabilitas imbalan pasti sebagai berikut: Changes in the present value of defined benefit obligation are as follows: 2014 2013 Saldo awal tahun 42.887.626.367 43.495.509.479 Balance at the beginning of the year Beban jasa kini 4.008.423.445 3.896.192.292 Current service cost Pembayaran manfaat 1.893.725.894 2.149.300.634 Benefits paid Beban bunga 3.618.497.669 2.609.730.569 Interest cost Keuntungan aktuarial 4.613.992.154 4.964.505.339 Actuarial gains Total 44.006.829.433 42.887.626.367 Total Rincian beban imbalan kerja adalah sebagai berikut: The details of employee benefits expense are as follows: 2014 2013 Beban jasa kini 4.008.423.445 3.896.192.292 Current service cost Beban bunga 3.618.497.669 2.609.730.569 Interest cost Amortisasi biaya jasa lalu 26.357.362 14.708.000 Amortization of past service cost Amortisasi rugi aktuarial 465.564.238 691.372.282 Amortization of actuarial loss Dampak kurtailmen 143.352.062 - Effect of curtailment Neto 7.975.490.652 7.212.003.143 Net Jumlah yang terkait dengan liabilitas imbalan kerja adalah sebagai berikut: The amounts relating to the employee benefits liabilities are as follows: 2014 2013 2012 2011 2010 Kewajiban imbalan pasti 44.006.829.433 42.887.626.367 43.495.509.479 28.246.209.000 17.545.980.000 Defined benefit obligation Defisit 44.006.829.433 42.887.626.367 43.495.509.479 28.246.209.000 17.545.980.000 Deficit Penyesuaian atas liabilitas Experienced adjustments on imbalan pasti 4.613.992.154 4.964.505.339 14.104.190.397 5.111.133.000 2.788.594.000 defined benefit liabilities Penyesuaian atas liabilitas imbalan pasti merupakan keuntungan kerugian aktuarial yang berasal dari selisih antara nilai perhitungan liabilitas imbalan pasti dengan hasil realisasinya. Experience adjustments on employee benefit liabilities represent the actuarial gains losses resulting from the differences between realized and calculated values for the defined benefit obligations. Analisa sensitivitas untuk risiko tingkat diskonto Sensitivity analysis for discount rate risk Pada tanggal 31 Desember 2014, jika tingkat diskonto meningkat sebesar 1 persen dengan semua variabel konstan, maka liabilitas imbalan kerja lebih rendah sebesar Rp4.369 juta, sedangkan jika tingkat diskonto menurun 1 persen, maka liabilitas imbalan kerja lebih tinggi sebesar Rp5.122 juta. As of December 31, 2014, if the discount rate is higher one percent with all other variables held constant, the employee benefits liability would have been Rp4,369 million lower, while if the discount rate is lower one percent, the employee benefits liability would have been Rp5,122 million higher. Manajemen Grup telah mereviu asumsi yang digunakan dan berpendapat bahwa asumsi tersebut sudah memadai. Manajemen berkeyakinan bahwa liabilitas imbalan kerja tersebut telah memadai untuk menutupi liabilitas imbalan kerja Grup. The management of the Group has reviewed the assumptions used and agrees that these assumptions are adequate. Management believes that the liability for employee benefits is sufficient to cover the Group’s liability for its employee benefits.