Post-employment benefit plans and other long-term employee benefits continued
19. PROVISION FOR
EMPLOYEE BENEFITS continued b. Provisi imbalan karyawan lanjutan b. Provision for employee benefits continued Mutasi nilai wajar aset program selama tahun berjalan sebagai berikut: The movement in the fair value of plan assets for the year is as follows: 2016 2015 Pada awal tahun 196,758 1,301,365 At beginning of the year Hasil yang diharapkan dari aset program 19,119 109,796 Expected return on plan assets Keuntungankerugian aktuarial 5,259 29,779 Actuarial gainslosses Iuran pemberi kerja 30,021 88,140 Company’s contributions Iuran pekerja 9,456 13,172 Employee contributions Imbalan yang dibayar 15,272 100,147 Benefits paid Pembayaran penyelesaian Payment of settlement dari aset program - 1,185,789 from plan assets Saldo akhir - Perusahaan 245,341 196,758 Ending balance - the Company Keuntungankerugian aktual aset program pada tanggal 31 Desember 2016 adalah kerugian Rp5.259 2015: Rp29.779. Gainloss on the actual return on plan assets as at 31 December 2016 was a loss of Rp5,259 2015: Rp29,779. Pada tanggal 31 Desember 2016 dan 2015 nilai tunai yang terbentuk pada PT Asuransi Jiwasraya Persero, Yayasan Kesejahteraan Hari Tua Pupuk Kaltim dan deposito berjangka di PT Bank Mandiri Persero Tbk yang secara akuntansi tidak memenuhi kriteria sebagai aset program manfaat pasti pasca kerja yang masing-masing sebesar Rp245.341 dan Rp196.758, disajikan sebagai aset imbalan pasca kerja pada laporan posisi keuangan konsolidasian. As at 31 December 2016 and 2015, the total investment value in PT Asuransi Jiwasraya Persero, Yayasan Kesejahteraan Hari Tua Pupuk Kaltim and time deposit in PT Bank Mandiri Persero Tbk which do not qualify as plan assets from an accounting perspective amounting to Rp245,341 and Rp196,758, respectively are presented as post-employment benefits assets in the consolidated statement of financial position. Rincian biaya imbalan kerja bersih untuk setiap program imbalan pasca kerja dan imbalan jangka panjang lainnya yang diselenggarakan Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 sebagai berikut: Details of the net employee benefit expense for each of the post-employment benefit programs and other long-term employment benefits provided by the Company for the year ended 31 December 2016 and 2015 were as follows: 2016 Program imbalan Imbalan kerja jangka pasca kerja panjang Manfaat lainnya lainnyaOther kesehatan Other post long term Healthcare employment employee Jumlah benefit benefit benefits Total Biaya jasa kini 2,317 24,060 17,776 44,153 Current service costs Biaya bunga 16,007 56,768 2,488 75,263 Interest costs Hasil aset program 14,931 4,189 - 19,120 Return on plan assets Keuntungan aktuarial - - 4,520 4,520 Actuarial gain Iuran peserta 9,456 - - 9,456 Contribution from participant Jumlah - Perusahaan 6,063 76,639 15,744 86,320 Total - the CompanyParts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Establishment and general information
» Establishment and GENERAL INFORMATION continued a. Pendirian dan informasi umum lanjutan
» Struktur entitas anak Structure of subsidiaries
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Perubahan pada SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes to the Statements of Financial Accounting Standards “SFAS” and
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepayments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment properties SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi bisnis entitas sepengendali
» Business combinations of entities under
» Pajak penghasilan kini dan tangguhan Current and deferred income tax
» Penghasilan kini dan tangguhan lanjutan
» Modal saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share capital SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Kewajiban imbalan pasca kerja Post-employment benefits obligation
» Kewajiban imbalan pasca kerja lanjutan Post-employment
» Nilai Wajar Aset Tetap yang menggunakan model revaluasi
» Fair Value of Property, Plant and Equipment that use revaluation model
» CASH AND CASH EQUIVALENTS 2016
» PIUTANG USAHA TRADE RECEIVABLES
» TRADE RECEIVABLES continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» Piutang subsidi Subsidy receivable
» Piutang subsidi lanjutan Subsidy receivable continued
» Piutang subsidi yang belum ditagih
» INVENTORIES 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA ADVANCES AND PREPAYMENTS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» PROPERTY, PLANT AND EQUIPMENT continued
» SHORT-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS 2016 Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» LONG-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PROVISION FOR EMPLOYEE BENEFITS a. Program imbalan pasca kerja dan imbalan
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Other long-term employee benefits
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» UTANG LAIN-LAIN OTHER PAYABLES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTION OF INCOME
» EKUITAS LAINNYA OTHER EQUITY
» OTHER EQUITY continued KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» COST OF REVENUES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Prepaid taxes 2016 TAXATION a. Pajak dibayar dimuka
» Taxes payable continued 2016 TAXATION continued b. Utang pajak lanjutan
» Beban pajak penghasilan Income tax expenses
» Income tax expenses continued
» Income tax expense continued 2016
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Surat Ketetapan Pajak Tax Assessment Letters
» Tax Assessment Letters continued
» Surat Tagihan Pajak f. Tax Collection Letter
» Sifat hubungan Nature of relationships
» Nature of relationships continued
» Rincian transaksi Transaction details
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Transaction details continued RELATED PARTIES INFORMATION continued
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2016
» Commitments i. Penugasan dari Pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
» NON-CASH TRANSACTIONS REKLASIFIKASIAN LAPORAN KEUANGAN RECLASSIFICATION
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