The future minimum lease payments based on lease agreements is as follows:
(CTLI) Pada kurun waktu 2016, Grup memperoleh
fasilitas pembiayaan dari CTLI untuk
pembiayaan peralatan medis dengan periode pembayaran selama 60 bulan dan dikenakan tingkat bunga efektif 11,5% - 12,65% per tahun.
In the period of 2016, Group obtained finnace lease facilities from CTLI for purchase of medical equipment with payment period of 60 months which bears an effective annual interest of 11.5% - 12.65%.
Saldo terutang pada 31 Desember 2016 adalah Rp83.228.411.208.
The outstanding balance as of December
31, 2016 amounted to
Rp83,228,411,208. b. PT Mitsubishi UFJ Lease and Finance
Indonesia (MUFG)
b. PT Mitsubishi UFJ Lease and Finance Indonesia (MUFG)
Pada kurun waktu 2016, Grup memperoleh fasilitas pembiayaan dari MUFG untuk pembiayaan peralatan medis dengan periode pembayaran selama 60 bulan dan dikenakan tingkat bunga efektif 11,25% per tahun.
In the period of 2016, Group obtained finnace lease facilities from MUFG for purchase of medical equipment with payment period of 60 months which bears an effective annual interest of 11.25%.
Saldo terutang pada 31 Desember 2016 adalah Rp43.808.592.300.
The outstanding balance as of December
31, 2016 amounted to
Rp43,808,592,300. 19. Laba yang Ditangguhkan atas Transaksi
Jual dan Sewa Balik
19. Deferred Gain on Sale and Leaseback Transactions
2016 2015
Rp Rp
Biaya Per o leh an 51,954,383,673 51,954,383,673 Acquisition Cost
Aku m u lasi Am o r t isasi (16,444,307,342) (16,444,307,342) Accumulated Depreciation
Nilai Ter cat at 35,510,076,331 35,510,076,331 Carrying Value
Hasil yan g d ip er o leh 219,921,683,217 219,921,683,217 Proceeds
Dikurangi: Lab a yan g Dikr ed it kan p ad a Lap o r an Lab a Ru g i Less: Gain Credited to Consolidated Statements d an Pen g h asilan Ko m p r eh en sif Lain Ko n so lid asian (5,949,923,669) (5,949,923,669) of Profit or Loss and Other Comprehensive Income
Laba yang Ditangguhkan atas Deferred Gain on Sale and
Transaksi Jual dan Sewa Balik - Neto 178,461,683,217 178,461,683,217 Leaseback Transactions - Net
Dikurangi: Aku m u lasi Am o r t isasi (71,449,864,766) (59,552,419,224) Less: Accumulated Amortization
Su b Ju m lah 107,011,818,451 118,909,263,993 Subtotal
Dikurangi: Bag ian Lan car (11,897,445,548) (11,897,445,548) Less: Current Portion
Laba ditangguhkan atas transaksi jual dan sewa balik diamortisasi secara proporsional selama masa sewa 15 tahun dengan menggunakan metode garis lurus (Catatan 36.b).
Deferred gain on sale and leaseback
transactions are amortized proportionately over the lease period of 15 years using the straight- line method (Note 36.b).
20. Liabilitas Imbalan Kerja Jangka Panjang 20. Long-Term Employment Benefits Liabilities
Imbalan Pascakerja – Program Imbalan
Pasti Tanpa Pendanaan
Post-employment benefits – No Funding
Defined Benefit Plan Grup menunjuk aktuaris independen untuk
menentukan liabilitas imbalan pascakerja sesuai dengan peraturan ketenagakerjaan yang berlaku. Liabilitas imbalan pascakerja Grup pada 31 Desember 2016 yang dicatat berdasarkan Laporan Aktuaris PT Lastika Dipa dan 31 Desember 2015 dari PT Mega Jasa Aktuaria yang laporannya masing-masing bertanggal 19 Januari 2017 dan 18 Februari 2016.
The Group appointed independent actuaries to determine and recognize post-employment liability in accordance with the existing
manpower regulations. Post-employment
benefit liabilities of the Group as of December 31, 2016 was recorded based on the actuaris report of PT Lastika Dipa and December 31, 2015 from PT Mega Jasa Aktuaria with report dated January 19, 2017 and February 18, 2016, respectively.
Manajemen berkeyakinan bahwa estimasi atas imbalan pascakerja tersebut telah memadai untuk menutup kewajiban yang dimaksud.
Management believes that the estimates of post-employment benefits are sufficient to cover such liabilities.
Liabilitas imbalan kerja pascakerja yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai berikut:
The post-employment benefits liability in the statements of financial position are as follows:
2016 2015
Rp Rp
Nilai Kin i Kew ajib an Im b alan Past i Akh ir Tah u n 116,843,236,942 100,057,230,423 Present Value of Defined Obligation End of Year
Nilai Wajar Aset Pr o g r am -- -- Plan Asset
Jumlah 116,843,236,942 100,057,230,423 Total
Rincian beban imbalan pascakerja diakui pada
laporan laba rugi dan penghasilan
komprehensif konsolidasian lain adalah
sebagai berikut:
The details of post-employment benefit
expense recognized in the consolidated statements of profit or loss and other comprehensive income are as follows:
2016 2015
Rp Rp
Beb an Jasa Kin i 18,521,641,134 17,600,976,041 Current Service Cost
Beb an Bu n g a 3,545,169,281 8,731,117,324 Interest Expense
Jumlah 22,066,810,415 26,332,093,365 Total
Rekonsiliasi perubahan pada liabilitas yang
diakui di laporan posisi keuangan
konsolidasian adalah sebagai berikut:
Reconciliation of changes in liabilities
recognized in the consolidated statements of financial position are as follows:
2016 2015
Rp Rp
Sald o p ad a 1 Jan u ar i 100,057,230,423 110,642,588,110 Beginning Balance Liabilities Pem b ay ar an Im b alan (11,427,998,402) (4,348,468,690) Payment of Employees' Benefits Pen g h asilan Ko m p r eh en sif Lain Tah u n Ber jalan 6,147,194,506 (32,568,982,362) Other Comprehensive Income Current Year Beb an Man f aat Kar y aw an y an g Diaku i d i Tah u n Ber jalan 22,066,810,415 26,332,093,365 Post-employment Benefits Expense During the Year
Saldo pada 31 Desember 116,843,236,942 100,057,230,423 Ending Balance Liabilities
Rekonsiliasi perubahan nilai kini kewajiban imbalan pasti adalah sebagai berikut:
Reconciliation of changes in present value of defined benefit obligation are as follows:
2016 2015
Rp Rp
Nilai Kin i Kew ajib an Im b alan Past i 100,057,230,423 110,642,588,110 Present Value of Defined Benefit Obigation
Biay a Jasa Kin i 18,521,641,134 17,600,976,041 Current Service Cost
Biay a Bu n g a 3,545,169,281 8,731,117,324 Interest Expense
Pem b ay ar an Pesan g o n (11,427,998,402) (4,348,468,690) Payment of Employees' Benefits
Nilai Kini Kewajiban Yang Diharapkan Akhir Tahun 110,696,042,436 132,626,212,785 Present Value of Expected Liabilities End of Year
Nilai Kini Kewajiban Aktual Akhir Tahun 116,843,236,942 100,057,230,423 Actual Present Value of Liabilities End of Year
Keuntungan (Kerugian) Aktuarial Tahun Berjalan (6,147,194,506) 32,568,982,362 Actuarial Gain (Lose) Current Year
Mutasi dari penghasilan komprehensif lain konsolidasian sebagai berikut:
Movements in consolidated other
comprehensive income are as follow:
2016 2015
Rp Rp
Sald o Aw al 9,862,823,865 (22,706,158,497) Beginning Balance
Aku m u lasi Keu n t u n g an (Ker u g ian ) Akt u ar ial Aw al Tah u n -- -- Beginning Accumulated of Actuarial Gain (Lose) Pen g h asilan Ko m p r eh en sif Lain Tah u n Ber jalan (6,147,194,506) 32,568,982,362 Other Comprehensive Income Current Year
Saldo Akhir 3,715,629,359 9,862,823,865 Ending Balance
Program pensiun imbalan pasti memberikan eksposur Grup terhadap risiko tingkat bunga dan risiko gaji.
The defined benefit pension plan typically expose the Group to interest rate risk and salary risk.
Risiko Tingkat Bunga Interest Risk
Nilai kini imbalan pasti dihitung dengan
menggunakan tingkat bunga obligasi
pemerintah. Oleh karenanya penurunan suku bunga obligasi akan meningkatkan liabilitas program.
The present value of the defined benefit is calculated using interest rates of government bonds. Therefore, a decrease in bond interest rates would increase the liability program.
Risiko Gaji Salary Risk
Nilai kini kewajiban imbalan pasti dihitung dengan mengacu pada gaji masa depan peserta program. Dengan demikian, kenaikan gaji peserta program akan meningkatkan liabilitas program itu.
The present value of the defined benefit plan liability is calculated by reference to the future salaries of plan participants. As such, an increase in the salary of the plan participants will increase the plan’s ability.
Asumsi aktuarial yang signifikan untuk
penentuan kewajiban imbalan pasti adalah tingkat diskonto dan kenaikan gaji yang diharapkan. Sensitivitas analisis di bawah ini
ditentukan berdasarkan masing-masing
perubahan asumsi yang mungkin terjadi pada akhir periode pelaporan, dengan semua asumsi lain konstan.
Significant actuarial assumptions for the determination of the defined obligation are discount rate and expected salary increase. The sensitivity analyses below have been determined based on reasonably possible
changes of the respective assumptions
occuring at the end of the reporting period, while holding all other assumption constant.
2016 2015
Tin g kat Disko n t o 8.49% 8% Discount Rates
Tin g kat Pr o y eksi Ken aikan Gaji 8% 8% Salary Increase Projection Rate
Tin g kat Mo r t alit a Ind onesia – III Ind onesia – III Mortality Rate
Tin g kat Cacat Tet ap 10% x TMI – II 10% x TMI – II Permanent Disability Rate
Tin g kat Pen g u n d u r an Dir i 8,5% unt uk um ur 18 – 44/ 1% unt uk um ur 18 – 44, Withdrawal Rate
8.5% for 18 - 44 years old 1% for 18 - 44 years old
0% unt uk um ur 45 – 54/ 0% unt uk um ur 45 – 54/
Analisis Sensitivitas Sensitivity analysis
Peningkatan 1% tingkat diskonto yang
diasumsikan pada 31 Desember 2016, akan berakibat pada penurunan beban imbalan kerja karyawan sebesar Rp16.198.325.813 dan menurunkan kewajiban imbalan pasti sebesar Rp103.066.783.891.
1% increase in the assumed discount rate on December 31, 2016, will result in a decrease
in employee benefits expense to
Rp16,198,325,813 and a decrease in defined benefit obligation to Rp103,066,783,891.
Penurunan 1% tingkat diskonto yang
diasumsikan pada 31 Desember 2016, akan berakibat pada peningkatan beban imbalan kerja karyawan sebesar Rp21.433.877.659 dan meningkatkan kewajiban imbalan pasti sebesar Rp133.683.116.279.
A decrease of 1% in the discount rate assumed on December 31, 2016, will result in an increase in employee benefits expense to Rp21,433.877,659 and an increase in defined benefit obligation to Rp133,683,116,279.
21. Modal Saham 21. Capital Stock
Susunan kepemilikan saham Perusahaan pada 31 December 2016 dan 2015 adalah sebagai berikut:
The composition of the Company’s
stockholders as of December 31, 2016 and 2015 are as follows:
Jumlah Persentase Ditempatkan dan
Lembar Saham/ Kepemilikan/ Disetor penuh/
Total Percentage Issued and Shares Ownership Fully Paid
(%) Rp
PT Megapratama Karya Persada 670,211,685 51.53 67,021,168,500
Prime Health Company Limited 195,091,875 15.00 19,509,187,500
PT Gloria Mulia 56,324,949 4.33 5,632,494,900
PT Nilam Biru Bersinar 49,612,500 3.81 4,961,250,000
PT Safira Prima Utama 30,306,653 2.33 3,030,665,300
PT Maharama Sakti 1,125,000 0.09 112,500,000
Publik/ Public
(Masing-masing Kurang dari/ each less than 5%) 297,939,838 22.91 29,793,983,800
Jumlah/ Total 1,300,612,500 100.00 130,061,250,000
2016