The original consolidated financial statements included herein are in the
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2018 dan
untuk tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2018 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
80
26. LIABILITAS IMBALAN KERJA (lanjutan)
26. EMPLOYMENT
BENEFIT
LIABILITES
(continued)
b. Imbalan Pensiun Manfaat Pasti
b. Defined Benefit Pension Plan
Perhitungan imbalan pensiun untuk tanggal
31 Desember 2018 dan 2017 dilakukan oleh
PT Sienco Aktuarindo Utama, aktuaris
independen, dengan berbagai laporan yang
diterbitkan pada masing-masing tahun 2019
dan 2018. menggunakan metode “
Projected
Unit Credit
” sebagai berikut:
The calculations of post-employment benefit as
of December 31, 2018 and 2017, were
performed by PT Sienco Aktuarindo Utama,
independent actuaries, in various actuarial
reports issued in 2019 and 2018, respectively,
using the “Projected Unit Credit” method are as
follows:
Perusahaan
The Company
Tabel berikut ini merupakan ringkasan dari
kewajiban, dan mutasi saldo liabilitas imbalan
kerja.
The following table summarises the
obligations, expenses, and movement in the
employee benefit obligations
2018
2017
Nilai kini liabilitas imbalan pasti
33.323.014.938 32.876.296.973
Present value of defined benefit obligation
Perubahan liabilitas imbalan pasca kerja adalah
sebagai berikut:
Changes
in
post-employment
benefit
obligations are as follows:
2018
2017
Saldo awal
32.876.296.973 24.727.808.508
Beginning balance
Biaya diakui dalam laba rugi
4.921.568.875
5.106.546.388
Expense recognised in profit or loss
(Keuntungan) rugi diakui dalam
(Gain)
loss recognized in other
penghasilan komprehensif lain
(3.781.761.852)
5.979.540.243
comprehensive income
Pembayaran imbalan kerja
(693.089.058) (2.937.598.166)
Benefits paid
Saldo akhir
33.323.014.938 32.876.296.973
Ending balance
Mutasi atas nilai kini liabilitas imbalan pasti
masing-masing pada tanggal 31 Desember
2018 dan 2017 adalah sebagai berikut:
Present value defined benefit obligation
movement as of December 31, 2018 and 2017,
are as follows:
2018
2017
Saldo awal
32.876.296.973 24.727.808.508
Beginning balance
Biaya jasa kini
3.246.746.976
3.497.859.140
Current service cost
Biaya bunga
2.277.082.671
1.628.130.660
Interest cost
Biaya mutasi
(602.260.772)
(19.443.412)
Transfer cost
Pembayaran imbalan kerja
(693.089.058) (2.937.598.166)
Benefit paid
(Keuntungan) kerugian aktuaria atas:
Actuarial (gain) loss arising from:
Perubahan asumsi finansial
(4.331.909.420)
2.586.785.642
Changes in financial assumption
Penyesuaian historis
550.147.568
3.392.754.601
Experience adjustment
Saldo akhir
33.323.014.938 32.876.296.973
Ending balance
Jumlah yang diakui pada laba rugi adalah
sebagai berikut:
The amounts recognised in profit or loss are as
follows:
2018
2017
Biaya bunga
2.277.082.671
1.628.130.660
Interest cost
Biaya jasa kini
3.246.746.976
3.497.859.140
Current service cost
Biaya mutasi
(602.260.772)
(19.443.412)
Transfer cost
Total
4.921.568.875
5.106.546.388
Total
