LONG-TERM DEBTS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
23. LIABILITAS IMBALAN KERJA KARYAWAN
Lanjutan23. EMPLOYEE BENEFITS LIABILITY Continued
Perusahaan dan Entitas Anak The Company and Subsidiaries 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Tingkat diskonto 7,87 - 8,42 7,87 - 8,42 Discount rate Tingkat kenaikan gaji tahunan 6,61 - 7,55 6,61 - 7,55 Rate of salary increase per year Tingkat kematian TMI III Tahun 2011 TMI III Tahun 2011 Mortality rate TMI III Year 2011 TMI III Year 2011 Usia pensiun normal 55 tahun55 years 55 tahun55 years Normal pension age Tingkat pengunduran diri peserta 15 usia 25 tahun dan 15 usia 25 tahun dan Participants’ resignation proporsional sd 0 5 usia 40 tahun dan 5 usia 40 tahun dan proportionally until 0 usia 45 tahun dan 55 tahun menurun menurun age 45 years and 55 years 15 age 25 years and 15 age 25 years and 5 age 40 years and 5 age 40 years and declined rate declined rate Tingkat cacat 1 dari CSO 80 dan 5 1 dari CSO 80 dan 5 Handicap rate dari TMI2 dari TMI2 1 of CSO 80 and 5 1 of CSO 80 and 5 from TMI2 from TMI2 Tingkat pengunduran dipercepat 5 sampai dengan usia 40 5 sampai dengan usia 40 Accelerate resignation rate tahun dan menurun secara tahun dan menurun secara linear sampai dengan 0 linear sampai dengan 0 pada usia 55 tahun pada usia 55 tahun 5 until age 40 years and 5 until age 40 years and linear declined until 0 on linear declined until 0 on age 55 years age 55 years Rincian imbalan kerja karyawan Kelompok Usaha yang diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim adalah sebagai berikut: The details of retirement benefits expense of the Group in the interim consolidated statement of income and other comprehensive income are as follows: Perusahaan dan Entitas Anak The Company and Subsidiaries 30 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Beban jasa kini 7.459.382 5.911.083 Current-service cost Beban bunga 8.588.361 6.926.141 Interest cost Amortisasi kerugian aktuaria - 470.575 Amortization of actuarial losses Hasil yang diharapkan dari Expected return on aset program 5.864.916 4.672.712 plan assets Amortisasi biaya jasa lalu Amortization of past service cost non-vested - 48.593 non-vested Total 10.182.827 8.586.494 Total Imbalan kerja karyawan disajikan sebagai bagian dari akun “Beban Umum dan Administrasi” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim periode berjalan. Retirement benefits expense is presented as part of “General and Administrative Expenses” in the interim consolidated statements of income and other comprehensive income for the current period. Liabilitas imbalan kerja yang diakui dalam laporan posisi keuangan konsolidasian interim adalah sebagai berikut: Employee benefits liability presented in the interim consolidated statements of financial position is as follows:Parts
» PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Pendirian Perusahaan Company’s Establishment
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Completion of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
» Basis of Preparation of the Consolidated Financial Statements and Statement of Compliance
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Kombinasi bisnis Business combination
» Kas dan Setara Kas Cash and Cash Equivalents
» Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Beban Dibayar dimuka Prepaid
» Piutang Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Due from SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Investasi pada Entitas Asosiasi dan Entitas
» Tanaman Perkebunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Restricted Funds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Proyek Pengembangan Usaha Business Development Projects
» Beban Tangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya Pinjaman Borrowing Costs
» Stock Issuance Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» Estimasi dan Asumsi Estimates
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS KAS DAN SETARA KAS
» CASH AND CASH EQUIVALENT Continued
» PIUTANG USAHA – PIHAK KETIGA TRADE RECEIVABLES – THIRD PARTIES
» PIUTANG LAIN-LAIN - PIHAK KETIGA
» PERSEDIAAN INVENTORIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PERSEDIAAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» INVENTORIES Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DUE FROM PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PIUTANG PLASMA INVESTASI PADA EFEK EKUITAS 10
» INVESTASI PADA EFEK EKUITAS Lanjutan
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued TANAMAN PERKEBUNAN Lanjutan
» Tanaman belum menghasilkan Immature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» TANAMAN PERKEBUNAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PLANTATIONS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TETAP Lanjutan FIXED ASSETS Continued
» ASET TETAP Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» FIXED ASSETS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» GOODWILL PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» Proyek Sarolangun Sarolangun Project
» PROYEK PENGEMBANGAN USAHA Lanjutan
» BEBAN TANGGUHAN HAK ATAS TANAH DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK Lanjutan SHORT-TERM BANK LOANS Continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan
» TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM DEBTS Continued
» PINJAMAN JANGKA PANJANG Lanjutan
» LONG-TERM DEBTS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY Continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION PENJUALAN NETO NET SALES
» PENJUALAN NETO Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» NET SALES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS – NET
» LAIN-LAIN - NETO MISCELLANEOUS – NET
» Pajak dibayar Dimuka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expense
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Peraturan Pemerintah Government Regulations
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan
» Piutang lain-lain Other receivables
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA PER SAHAM EARNING PER SHARE
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» SEGMENT INFORMATION continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT CONTINGENCIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» CONTINGENCIES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TIDAK LANCAR YANG DIMILIKI UNTUK DIJUAL DAN OPERASI YANG DIHENTIKAN
» NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS
» INFORMASI TAMBAHAN ARUS KAS SUPPLEMENTARY OF CASH FLOWS ACTIVITIES
» KELANGSUNGAN USAHA GOING CONCERN
» STANDAR AKUNTANSI YANG BARUREVISIAN REVISEDNEW ACCOUNTING STANDARDS
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