CADANGAN JAMINAN PENGELOLAAN LINGKUNGAN DAN KEWAJIBAN KEPEDULIAN
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated
66
24. CADANGAN IMBALAN PASCA-KERJA 24. ALLOWANCE FOR POST-EMPLOYMENT BENEFITS
Perusahaan menghitung cadangan imbalan pasca-kerja sesuai dengan Undang-Undang Ketenagakerjaan No. 132003.
Jumlah karyawan yang berhak atas imbalan kerja tersebut masing-masing sebanyak 147, 135 dan 133 karyawan pada
tanggal 30 September 2015, 31 Desember 2014 dan 2013. The Company determines its allowance for post-employment
benefits in accordance with Manpower Law No. 13 2003. The number of employees entitled to the benefits was 147, 135
and 133 employees as of 30 September 2015, 31 December 2014 and 2013, respectively.
Rincian cadangan imbalan pasca-kerja karyawan adalah sebagai berikut:
Detail of the allowance for post-employment benefits is as follows:
31 Desember
December 2014 2013
Disajikan Disajikan 30
September kembali kembali
2015 As restated
As restated
Present value of defined benefit Nilai kini kewajiban imbalan pasti
1.348.097.103 442.611.492
4.972.636.975 obligation
Biaya jasa lalu yang belum diakui -
- -
Unrecognized past service cost Keuntungan kerugian aktuarial
yang belum diakui -
- -
Unrecognized actuarial gain losses
Jumlah 1.348.097.103
442.611.492 4.972.636.975
Total
Mutasi nilai kini kewajiban imbalan pasti yang diakui pada laporan posisi keuangan adalah sebagai berikut:
Movement in the present value of defined benefit obligation recognized in the statement of financial position is as follows:
31 Desember
December 2014 2013
Disajikan Disajikan 30
September kembali kembali
2015 As restated
As restated
Nilai kini kewajiban imbalan yang Present value of funded obligation
didanai pada awal tahun 442.611.492
4.972.636.975 4.227.902.782
at the beginning of year Biaya bunga
26.045.795 -
250.687.436 Interest cost
Biaya jasa kini 888.209.154
442.611.492 787.994.699
Current service cost Pembayaran imbalan
- 4.972.636.975
49.778.846 Benefit payment
Penghasilan komprehensif lain 8.769.338
- 244.169.096
Other comprehensive income
Saldo akhir 1.348.097.103
442.611.492 4.972.636.975
Ending balance
Mutasi liabilitas yang diakui pada laporan posisi keuangan konsolidasian adalah sebagai berikut:
Movements in the liability recognised in the consolidated statement of financial position are as follows:
31 Desember
December 2014 2013
Disajikan Disajikan 30
September kembali kembali
2015 As restated
As restated
Saldo awal 442.611.492
4.972.636.975 4.227.902.782
Beginning balance Penambahan selama periode berjalan
905.485.611 3.786.047.057
794.513.039 Addition during the period
Penyelesaian selama periode berjalan -
8.316.072.540 49.778.846
Settlement during the period
Saldo akhir
1.348.097.103 442.611.492 4.972.636.975
Ending balance
These Consolidated Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated
67
24. CADANGAN IMBALAN PASCA-KERJA Lanjutan 24. ALLOWANCE FOR POST-EMPLOYMENT BENEFITS