Properti Pertambangan lanjutan ABM Investama Tbk 2014
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
t. Liabilitas Imbalan Kerja Jangka Panjang
lanjutan t. Long-term Employee Benefits Liability continued Program Pensiun Manfaat Pasti, Undang- Undang Ketenagakerjaan No. 132003 dan Imbalan Pasca-kerja Lainnya lanjutan Defined Benefit Pension Plan, Labor Law No. 132003 and Other Post-employment Benefits continued Berdasarkan PSAK No. 24 Revisi 2010, perhitungan liabilitas imbalan kerja karyawan ditentukan dengan menggunakan metode “projected unit credit”. Keuntungan atau kerugian aktuarial diakui sebagai penghasilan atau beban ketika akumulasi keuntungan atau kerugian aktuarial neto yang belum diakui pada periode pelaporan sebelumnya melebihi 10 dari nilai tertinggi antara nilai kini imbalan pasti dan nilai wajar aset program pada tanggal tersebut. Keuntungan atau kerugian ini diakui dengan menggunakan metode garis lurus berdasarkan rata-rata sisa masa kerja karyawan yang diperkirakan ikut dalam program. Based on PSAK No. 24 Revised 2010, the calculation of liability for employee benefits is determined using the “projected unit credit” method. Actuarial gains or losses are recognized as income or expense when the net cumulative unrecognized actuarial gains or losses at the end of the previous reporting period exceed 10 of the present value of the defined benefit obligation and the fair value of the program at that date. These gains or losses are recognized on a straight-line basis over the expected average remaining service years of the employees which are expected to participate in the program. Lebih lanjut, biaya jasa lalu atas pengenalan program manfaat pasti atau perubahan utang imbalan dari program yang ada diamortisasi dengan menggunakan metode garis lurus sepanjang periode sampai imbalan tersebut menjadi hak atau vested. Furthermore, past service costs arising from the introduction of a defined benefit plan or changes in the benefit payable of an existing plan are required to be amortized using the straight-line method over the period until the benefits concerned become vested. i. Menunjukkan komitmennya untuk mengurangi secara signifikan jumlah pekerja yang ditanggung oleh program; atau i. Is demonstrably committed to make a significant reduction in the number of employees covered by a plan; or ii. Mengubah ketentuan dalam program imbalan pasti yang menyebabkan bagian yang material dari jasa masa depan pekerja tidak lagi memberikan imbalan atau memberikan imbalan yang lebih rendah. ii. Amends the terms of a defined benefit plan so that a significant element of future service by current employees will no longer qualify for benefits, or will qualify only for reduced benefits. Penyelesaian program terjadi ketika Grup melakukan transaksi yang menghapuskan semua kewajiban hukum atau konstruktif atas sebagian atau seluruh imbalan dalam program imbalan pasti. A settlement occurs when an entity enters into a transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan. Pesangon Pemutusan Kontrak Kerja Termination Benefits Pesangon pemutusan kontrak terutang ketika karyawan dihentikan kontrak kerjanya sebelum usia pensiun normal. Grup mengakui pesangon pemutusan kontrak kerja ketika Grup menunjukkan komitmennya untuk memberhentikan kontrak kerja dengan karyawan berdasarkan suatu rencana formal terperinci yang kecil kemungkinan untuk dibatalkan. Termination benefits are payable whenever an employee’s employment is terminated before the normal retirement date. The Group recognizes termination benefits when it is demonstrably committed to terminate the employment of current employees according to a detailed formal plan with a low possibility of withdrawal.Parts
» Achmad Ananda Djajanegara, Direktur Utama
» Adrian Erlangga Sjamsul, Direktur Keuangan
» Achmad Ananda Djajanegara, President Director
» Adrian Erlangga Sjamsul, Finance Director
» Syahnan Poerba, Direktur Layanan Pendukung Korporat Yovie Priadi, Direktur Strategi Korporat
» Risiko Fluktuasi Harga Batubara
» Risiko Perubahan Perundang-undangan Yovie Priadi, Corporate Strategy Director
» Risk of Coal Price Fluctuations
» Risk of Changes in Regulations
» Risiko Fluktuasi Harga Bahan Bakar Minyak BBM
» Risk of Fuel Price Fluctuations
» Risiko Perubahan Cuaca Yovie Priadi, Corporate Strategy Director
» Risiko Ekspansi Pertambangan Batubara
» Risk of Coal Mining Expansion
» Risiko Memburuknya Hubungan Baik dengan Masyarakat Setempat
» Risiko Permasalahan Lingkungan Akibat Kegiatan Penambangan
» Risk of Deteriorating Relationship with Local Communities
» Risk of Environmental Problems due to Mining Activities
» Risiko Kontraktor Yovie Priadi, Corporate Strategy Director
» Risk of Contractors Yovie Priadi, Corporate Strategy Director
» UMUM GENERAL Yovie Priadi, Corporate Strategy Director
» Pendirian Perusahaan The Company’s Establishment
» Penawaran Umum Saham Perusahaan The Company’s Public Offerings
» Struktur Entitas Anak dan Entitas Asosiasi Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan Structure of
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» Structure of ABM Investama Tbk 2014
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit
» Penyelesaian Laporan ABM Investama Tbk 2014
» Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Transaksi Restrukturisasi ABM Investama Tbk 2014
» Restructuring Transactions of Entities under Common Control
» Restructuring Transactions of Entities under Common Control continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Aset Keuangan Lancar Lainnya
» Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with ABM Investama Tbk 2014
» Persediaan Inventories ABM Investama Tbk 2014
» Beban Dibayar di Muka Prepaid Expenses
» Investasi pada Entitas Asosiasi
» Investments in Associated Company
» Investasi pada Entitas Asosiasi lanjutan
» Investments ABM Investama Tbk 2014
» Sewa Leases ABM Investama Tbk 2014
» Sewa lanjutan Leases continued
» Aset Tetap ABM Investama Tbk 2014
» Fixed Assets ABM Investama Tbk 2014
» Aset Tetap lanjutan ABM Investama Tbk 2014
» Fixed Assets continued ABM Investama Tbk 2014
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai ABM Investama Tbk 2014
» Kapitalisasi Biaya Pinjaman Capitaliza
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Pengakuan Pendapatan ABM Investama Tbk 2014
» Transaksi dan Penjabaran Mata Uang Asing Foreign
» Transaksi dan Penjabaran Mata Uang Asing lanjutan
» Foreign Currency ABM Investama Tbk 2014
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Properti Pertambangan ABM Investama Tbk 2014
» Mining Properties ABM Investama Tbk 2014
» Properti Pertambangan lanjutan ABM Investama Tbk 2014
» Mining Properties continued ABM Investama Tbk 2014
» Provisi Provisions ABM Investama Tbk 2014
» Provisi lanjutan Provisions continued
» Liabilitas Imbalan Kerja Jangka Panjang
» Long-term Employee Benefits Liability
» Instrumen Keuangan Financial Instruments
» Aset Keuangan ABM Investama Tbk 2014
» Financial Assets ABM Investama Tbk 2014
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan ABM Investama Tbk 2014
» Financial Assets continued ABM Investama Tbk 2014
» Biaya Perolehan yang Diamortisasi dari Instrumen Keuangan
» Amortized Cost ABM Investama Tbk 2014
» Laba per Saham Earnings per Share
» Biaya Emisi Saham dan Obligasi Shares and Bond Issuance Costs
» Ijarah Ijarah ABM Investama Tbk 2014
» Informasi Segmen Segment Information
» Kontinjensi Contingencies ABM Investama Tbk 2014
» Taksiran Tagihan Pajak Estimated Claims for Tax Refund
» Taksiran Tagihan Pajak lanjutan Estimated
» Pajak Tangguhan Deferred tax
» Pajak Tangguhan lanjutan Deferred tax continued
» Beban Imbalan Kerja Neto Net Employee Benefits Expense
» Liability for Employee Benefits Rincian Liabilitas Imbalan Kerja Neto
» Liability for Employee Benefits continued
» Saldo Signifikan ABM Investama Tbk 2014
» Transaksi dengan Karyawan Kunci Transaction
» Fasilitas Pinjaman ABM Investama Tbk 2014
» Revolving Non-Cash Loan Facility from PT Bank Mandiri Persero Tbk “Mandiri”
» Fasilitas Pinjaman yang Belum Digunakan Unused Credit Facilities
» Fasilitas Pinjaman yang Belum Digunakan lanjutan
» Unused Credit Facilities continued
» Uang Muka Pembelian Aset Advance for Purchase of Asset
» Ijarah Ijarah Pemeliharaan Jalan Hauling Batubara Coal Hauling Road Maintenance
» Pemeliharaan Jalan ABM Investama Tbk 2014
» Biaya Eksploitasi Exploitation Fee
» Biaya Eksploitasi lanjutan Exploitation Fee continued
» Perjanjian Jasa Penambangan Batubara Coal Mining Service Agreement
» Pembangunan Barge Loading Conveyor System
» Construction of Barge Loading Conveyor System
» Risk Management ABM Investama Tbk 2014
» Risiko Suku Bunga atas Nilai Wajar dan Arus Kas
» Fair Value and Cash Flow Interest Rate Risk
» Risk Management continued Risiko Suku Bunga atas Nilai Wajar dan
» Risiko Mata Uang Foreign Exchange Rate Risk
» Risk Management continued b. Risiko Mata Uang lanjutan
» Foreign Exchange ABM Investama Tbk 2014
» Risk Management continued d. Risiko Likuiditas
» Liquidity Risk ABM Investama Tbk 2014
» Capital Management ABM Investama Tbk 2014
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