Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued s. Imbalan Kerja lanjutans. Employee Benefits continued
iii. Imbalan kerja jangka panjang lainnya iii. Other long-term benefits Pekerja Grup memiliki hak untuk menerima penghargaan masa kerja untuk jangka tertentu dalam bentuk kas dalam jumlah tertentu, yang disebut Ulang Tahun Dinas “UTD” atau cuti berimbalan jangka panjang “cuti besar” dalam bentuk jumlah hari cuti berdasarkan periode jasa yang dipersyaratkan. Employees of the Group are entitled to receive long service awards, namely Ulang Tahun Dinas “UTD” in the form of certain cash awards and long service leave “LSL” in the form of certain numbers of days leave benefits based on length of service requirements. Kewajiban terkait dengan UTD dihitung oleh aktuaris independen dengan menggunakan metode projected unit credit dan dibayarkan pada saat pekerja mencapai ulang tahun dinas tertentu selama menjadi pekerja. The obligation with respect to UTD is calculated by an independent actuary using the projected unit credit method, and paid at the time the employees reach certain anniversary dates during employment. Cuti besar merupakan imbalan sejumlah hari cuti tertentu, yang tergantung pada persetujuan manajemen, diberikan kepada pekerja yang telah memenuhi persyaratan jumlah tahun memberikan jasa. Biaya jasa lalu dan keuntungan atau kerugian aktuarial yang timbul dari penyesuaian akibat perbedaan antara asumsi aktuarial dan kenyataan dan perubahan asumsi-asumsi aktuarial dibebankan secara langsung ke laporan laba rugi komprehensif konsolidasian. LSL is a certain number of days leave benefit, subject to approval by management, provided to employee who has met the requisite number of years of service. Past service cost and actuarial gains or losses arising from experience adjustments and changes in actuarial assumptions are charged immediately to the consolidated statements of comprehensive income. t. Penjabaran Mata Uang Asing t. Foreign Currency TranslationsParts
» Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Dewan Komisaris, Direksi, Komite Audit, Sekretaris Perusahaan dan Karyawan
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan Changes in accounting policies and
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan
» Prinsip-prinsip Konsolidasian Principles of Consolidation Entitas anak Subsidiaries
» Investasi Jangka Panjang lanjutan Long-term Investment continued
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Aset dalam penyelesaian lanjutan
» Aset Tidak berwujud Intangible Assets
» Aset tidak lancar dimiliki untuk dijual Non-current assets held for sales Sewa Lease
» Sewa lanjutan Lease continued
» Properti Investasi lanjutan Investment Property continued
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja Employee Benefits
» Imbalan Kerja lanjutan Employee Benefits continued
» Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penjabaran Mata Uang Asing lanjutan Foreign Currency Translations continued
» Pajak Penghasilan lanjutan Income Tax continued Segmen Operasi Operation Segments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Instruments continued vii. Penghentian pengakuan aset dan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» UANG MUKA INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TETAP FIXED ASSETS ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTY
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTY continued ASET LAIN-LAIN OTHER ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» Hutang pajak Taxes payable Beban pajak Tax expense
» Pajak kini lanjutan Current taxes continued
» Tagihan restitusi pajak lanjutan Claim for tax refund continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred taxcontinued
» WESEL BAYAR lanjutan NOTES PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» MODAL CAPITAL Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» MODAL lanjutan CAPITAL continued
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN POKOK BEBAN PENJUALAN,
» BEBAN KEUANGAN FINANCE COSTS IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued a Transaksi
» expenses RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued INFORMASI MENGENAI INFORMASI MENGENAI
» RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» PERJANJIAN PENTING, Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
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