Liabilitas Imbalan Paska Kerja Beban dari program pensiun dan nilai kini dari

Liabilitas imbalan paska kerja beban dari program

This preview shows page 43 - 44 out of 98 pages.

Liabilitas Imbalan Paska-Kerja Beban dari program pensiun dan nilai kini dari kewajiban pensiun ditentukan dengan menggunakan metode projected-unit-credit . Penilaian aktuaris termasuk membuat variasi asumsi yang terdiri dari, antara lain, tingkat diskonto, tingkat pengembalian dana pensiun yang diharapkan, tingkat kenaikan kompensasi dan tingkat kematian. Dikarenakan kompleksitas dari penilaian dan dasar asumsinya dan periode jangka panjang, kewajiban manfaat pasti sangat sensitif terhadap perubahan asumsi. The original consolidated financial statements included herein are in the Indonesian language. PT ALKINDO NARATAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) As Of September 30, 2018, December 31, 2017 And December 31, 2016 And For The Nine-Month Periods Ended September 30, 2018 And September 30, 2017 (Unaudited) And For The Years Ended December 31, 2017 And December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated) 3. SOURCE OF ESTIMATION UNCERTAINTY (Continued) Allowance for Impairment of Trade Receivables The Company and its Subsidiaries evaluate specific accounts where it has information that certain customers are unable to meet their financial obligations. In these cases, the Company and its Subsidiaries use judgment, based on available facts and circumstances, including but not limited to, the length of its relationship with the customer and the customer’s current credit status based on any available third party credit reports and known market factors, to record specific provisions for customers against amounts due to reduce its receivable amounts that the Company and its Subsidiaries expect to collect. These specific provisions are reevaluated and adjusted as additional information received affects the allowance for impairment. The carrying amount of receivables are disclosed in Note 5. Depreciation of Fixed Assets The costs of fixed assets are depreciated on double declining balance and a straight-line over their estimated useful lives. Management property estimates the useful lives of these fixed assets to be within 4 - 20 years. These are common life expectancies applied in the industries where the Company dan its Subsidiaries conducts its businesses. Change in the expected level of usage and technological development could impact the economic useful lives and the residual values of these assets, and therefore future depreciation charges could be revised. The net carrying amount of the Company and its Subsidiaries fixed asets as of September 30, 2018 amounting to Rp149,041,657,083 (December 31, 2017: Rp147,610,455,698; December 31, 2016: Rp111,122,445,703). Further details are disclosed in Note 8. Liability for Post-Employment Benefit The pension cost and the present value of the pension obligation are determined using the projected-unit-credit method. Actuarial valuation includes making various assumptions which consist of, among other things, discount rates, expected rates of return on plan assets, rates of compensation increases and mortality rates.
Image of page 43
Image of page 44

You've reached the end of your free preview.

Want to read all 98 pages?

  • Summer '18
  • bambang s

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Stuck? We have tutors online 24/7 who can help you get unstuck.
A+ icon
Ask Expert Tutors You can ask You can ask You can ask (will expire )
Answers in as fast as 15 minutes
A+ icon
Ask Expert Tutors