Penghasilan Beban Lain-lain Other Income Expenses
and its Subsidiaries Notes to Consolidated Financial Statements
As of June 30, 2017 and December 31, 2016 and for the Six-Month Periods
Ended June 30, 2017 and 2016 Figures are Presented in of Rupiah, unless
Otherwise Stated Beban bunga dan keuangan lainnya
Interest and other financial charges
Rincian dari beban bunga dan keuangan lainnya adalah sebagai berikut:
The detail of interest and other financial charges follows:
2017 2016
Bunga pinjaman 938.635.052
434.559.500 Loan interest
Administrasi bank 17.319.257
3.221.942 Bank charges
Lain-lain 10.682.158
642.500 Others
Jumlah 966.636.467
438.423.942 Total
Enam bulanSix Months 30 JuniJune 30
Pendapatan Beban lain-lain Other Income expenses
Rincian dari pendapatan beban lain-lain adalah sebagai berikut:
The details of other income expenses follows:
2017 2016
Pendapatan lain-lain Other income
Keuntungan selisih kurs -
- Gain on foreign exchange
Lain-lain 10.033
70.000 Others
Sub-jumlah 10.033
70.000 Sub-total
Beban lain-lain Other expenses
Imbalan kerja karyawan 253.491.344
- Employee benefits
Kerugian selisih kurs 879.647
448.344 Loss on foreign exchange
Lain-lain 565.956.843
12.670.203 Others
Sub-jumlah 820.327.834
13.118.547 Sub-total
Beban lain-lain, bersih 820.317.801
13.048.547 Net other expenses
Enam bulanSix Months 30 JuniJune 30
22. Imbalan Kerja Jangka Panjang 22. Long-term Employee Benefits
Besarnya imbalan pasca-kerja dihitung berdasarkan peraturan yang berlaku, yakni
Undang-undang No. 13 Tahun 2003 tanggal 25 Maret 2003. Tidak terdapat pendanaan
khusus yang dibentuk atas imbalan kerja jangka panjang tersebut.
The amount of post-employment benefits is determined based on Law No. 13 Year 2003,
dated March 25, 2003. No funding of benefits made to date.
Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang tersebut
dilakukan oleh PT Dian Artha Tama, aktuaris independen, tertanggal 15 Mei 2017.
The latest actuarial valuation upon the long-term employees benefits liability was from
PT Dian Artha Tama, an independent actuary, dated May 15, 2017.
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and its Subsidiaries Notes to Consolidated Financial Statements
As of June 30, 2017 and December 31, 2016 and for the Six-Month Periods
Ended June 30, 2017 and 2016 Figures are Presented in of Rupiah, unless
Otherwise Stated
Jumlah karyawan yang berhak atas imbalan kerja jangka panjang tersebut masing-masing
sebanyak 19 karyawan pada 30 Juni 2017 dan 31 Desember 2016.
Number of eligible employees is 19 as of June 30, 2017 and December 31, 2016.
Liabilitas yang disajikan pada laporan posisi keuangan konsolidasian terkait kewajiban Grup
adalah sebagai berikut: The liabilities amount included in the
consolidated statement of financial position arising from the Group’s obligation is as follows:
30 Juni 31 Desember
Juni 30, 2017 Decemb er 31, 2016
Saldo awal 444.224.460
222.275.292 Beginning balance
Dampak akuisisi entitas anak -
77.994.079 Effect of acquisition of subsidiary
Beban tahun berjalan Expense recognized during
yang diakui 253.491.344
212.564.320 current year
Penghasilan komprehensif lain -
68.609.231 Other comprehensive income
Saldo akhir 697.715.804
444.224.460 Ending balance
Jumlah-jumlah yang diakui dalam Iaporan laba rugi dan penghasilan komprehensif lain
konsolidasian adalah sebagai berikut: Amount recognized in the consolidated
statement of profit or loss and other comprehensive income follows:
2017 2016
Biaya jasa kini 10.151.459
20.302.917 Current service cost
Biaya bunga 243.339.886
192.261.403 Interest expense
Beban imbalan kerja karyawan 253.491.344
212.564.320 Employees’ benefit expense
Enam bulanSix Months 30 JuniJune 30
Asumsi-asumsi aktuarial utama yang digunakan dalam perhitungan imbalan kerja
jangka panjang: The principal actuarial assumptions used in
valuation of the long-term employee benefits liability are as follows:
30 Juni 31 Desember
Juni 30, 2017 Decemb er 31, 2016
Tingkat diskonto 7,60
7,60 Discount rate Tingkat kenaikan gaji
8,00 8,00 Ssalary grow rate
Tingkat kematian Indonesia III-2011
Indonesia III-2011 Mortality rate
Usia pensiun 55 tahunyears
55 tahunyears Pension age
Biaya jasa kini dan biaya bunga neto untuk tahun berjalan disajikan sebagai bagian dari
“Beban lain-lain - bersih” pada laba rugi. The current service cost and the net interest
expense for the year are included in the “Other expenses - net” in the profit or loss.
Pengukuran kembali atas liabilitas imbalan pasti diakui dalam penghasilan komprehensif
lain. The remeasurement of the net defined benefit
liability is included in other comprehensive income.
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