PT SIRCA DATAPRO PERDANA
23. LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
PT ULTRAJAYA MILK INDUSTRY &TRADING COMPANY Tbk.
DAN ENTITAS ANAK / AND SUBSIDIARIES
CATATAN ATAS
LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam rupiah, kecuali dinyatakan lain)
NOTES TO CONSOLIDATEDFINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011 (Expressed in Rupiah, Except Stated Otherwise)
52
PT ULTRAJAYA MILK INDUSTRY &TRADING COMPANY Tbk.
DAN ENTITAS ANAK / AND SUBSIDIARIES
CATATAN ATAS
LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam rupiah, kecuali dinyatakan lain)
NOTES TO CONSOLIDATEDFINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011 (Expressed in Rupiah, Except Stated Otherwise)
53
23. LIABILITAS IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFIT LIABILITIES (continued)
b. Liabilitas imbalan kerja jangka panjang (lanjutan) b. Long-term employees benefit liabilities (continued) Beban imbalan pasca kerja yang diakui di laporan
laba rugi komprehensif adalah sebagai berikut:
Post-employment benefits expense recognised on the statements of comprehensive income is asfollows:
2012 2011
Biaya jasa kini 5.727.159.562 4.690.356.234 Current service costs Biaya bunga 3.163.541.884 3.630.362.571 Interest costs Biaya jasa lalu 1.033.325.039 - Past service costs Amortisasi kerugian aktuaria 30.314.608 308.651.384 Actuarial losses recognised Biaya pesangon pemutusan kontrak kerja - 2.154.500.011 Cost of termination benefits Efek kurtailmen - (1.385.557.079) Cuirtailment Effect
Saldo akhir 9.954.341.093 9.398.313.121 Ending balance
Berdasarkan No.Polis 848 tanggal efektif 1 Nopember 2005, Perseroan mengadakan perjanjian pengelolaan program pensiun “Manulife Program Pesangon” dengan PT Asuransi Jiwa Manulife Indonesia dimana Manulife ditunjuk untuk mengelola dana yang diperoleh dari kontribusi Perseroan. Beban premi asuransi ditanggung oleh Perseroan.
Pada tahun 2012 dan 2011 Perseroan membayar beban premi kepada Manulife masing-masing sebesar Rp 1.943.596.584 dan Rp 1.943.596.585.
Defisit program dan pengalaman penyesuaian pada liabilitas program untuk tahun yang berakhir 31 Desember 2012, 2011, 2010, 2009, dan 2008 adalah sebagai berikut:
Based on polis number at 1 November 2005 the Company has an agreement for the management of endowment life insurance “Manulife Program Pesangon” with PT Asuransi Jiwa Manulife Indonesia (Manulife), in which Manulife is assigned to manage the fund arising from the Company’s contributions. Insurance premium expense paid are borned by the Company.
For the years 2012 and 2011, the Company has paid insurance premium expense to Manulife amounting to Rp 1.943.596.584 and Rp 1.943.596.585 respectively.
Deficit in the plan and experience adjustments on plan liabilities for the year ended 31 December 2012, 2011, 2010, 2009, and 2008 were as follows:
31 Desember/December
2012 2011 2010 2009 2008
Nilai kini dari liabilitas 56.195.692.619 45.295.743.052 40.475.440.457 25.042.643.946 21.636.483.898 Present value of liabilities Nilai wajar aset (18.591.140.418) (12.568.124.855) (13.655.269.735) (11.286.827.636) (8.792.955.637 ) Fair value of assets
Status yang didanai 37.604.552.201 32.727.618.197 26.820.170.722 13.755.816.310 12.843.528.261 Funded status
Laba (rugi) penyesuaian yang Experiance adjustment gain timbul pada liabilitas program 4.666.824.000 (296.498.000) 6.745.248.000 3.358.399.000 (950.606.000) (loss) on plan liabilities
Penyesuaian pengalaman Experiance adjustment
pada nilai aset program 527.228.610 501.448.925 453.845.855 541.275.385 - plan assets
Pada tanggal 31 Desember 2012, jika tingkat diskonto tahunan dinaikkan/diturunkan sebesar 1 % dengan asumsi semua variable lain dianggap konstan, liabilitas imbalan kerja pada tanggal 31 Desember 2012 sebagai berikut:
On 31 December 2012, had the annual discount rate depreciated/appreciated by 1% with all other variables hel constant, employee benefit liabilities as of 31 December 2012 as follow:
PT ULTRAJAYA MILK INDUSTRY &TRADING COMPANY Tbk.
DAN ENTITAS ANAK / AND SUBSIDIARIES
CATATAN ATAS
LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam rupiah, kecuali dinyatakan lain)
NOTES TO CONSOLIDATEDFINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011 (Expressed in Rupiah, Except Stated Otherwise)
54
23. LIABILITAS IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFIT LIABILITIES (continued) b. Liabilitas imbalan kerja jangka panjang (lanjutan) b. Long-term employees benefit liabilities (continued)
Liabilitas imbalan Beban imbalan Kerja/ Employee kerja/Employee benefit liabilities benefit expenses
Tingkat diskonto naik 1% (5.536.253.311) (848.515.705) Discount rate increase by 1%
Tingkat diskonto turun 1% 6.643.992.885 1.050.981.430 Discount rate decrease by 1%sts
24. MODAL SAHAM 24. CAPITAL SHARES
Berdasarkan akta risalah RUPS No. 7 tanggal 4 Agustus 2000 dari Lien Tanudirdja, S.H., Notaris di Bandung qq. Akta Pernyataan Keputusan RUPS No. 31 tanggal 30 Agustus 2000 dari Notaris yang sama, Perseroan meningkatkan modal dasar dan melakukan pemecahan nilai saham. Modal dasar sebesar Rp 425.000.000.000 ditingkatkan menjadi Rp 1.500.000.000.000, sedangkan nilai nominal per saham diubah dari Rp 1.000 menjadi Rp 200.
Komposisi pemilikan saham Perseroan pada tanggal 31 Desember 2012 dan 2011 berdasarkan catatan yang dibuat oleh Biro Administrasi Efek PT Sirca Datapro Perdana, adalah sebagai berikut:
The Company increased its authorized capital and declared stock split by the deed of Annual General Meeting of Shareholders No. 7 dated 4 August 2000 made by Lien Tanudirdja, S.H., a Notary in Bandung, qq. No. 31 dated 30 August 2000. The authorized capital is increased from Rp 425,000,000,000 toRp 1,500,000,000,000, and nominal value per share change from Rp 1,000 to Rp 200. The Company’s shareholders as of 31 December 2012 and 2011, based on records maintained by PT Sirca Datapro Perdana, are as follows:
2012
Saham / Nilai Nominal Persentase /
Pemegang Saham/Shareholders Number of Shares Nominal Value (Rp) Percentage (%)
PT Prawirawidjaja Prakarsa 618.076.065 123.615.213.000 21,40
Tuan Sabana Prawirawidjaja 425.305.500 85.061.100.000 14,72
UBS AG Singapore Non-Treaty Omnibus Acco (Kustodian) 274.348.461 54.869.692.200 9,50
PT Indolife Pensiontana 232.211.000 46.442.200.000 8,04
PT AJ Central Asia Raya 221.701.500 44.340.300.000 7,68
Tuan Samudera Prawirawidjaja 93.750.000 18.750.000.000 3,25
Masyarakat/Public 1.022.989.474 204.597.894.800 35,41
Jumlah 2.888.382.000 577.676.400.000 100,00
2011
Saham / Nilai Nominal Persentase /
Pemegang Saham/Shareholders Number of Shares Nominal Value (Rp) Percentage (%)
PT Prawirawidjaja Prakarsa 618.076.065 123.615.213.000 21,40
Tuan Sabana Prawirawidjaja 425.305.500 85.061.100.000 14,72
UBS AG Singapore Non-Treaty Omnibus Acco (Kustodian) 274.348.461 54.869.692.200 9,50
PT Indolife Pensiontana 232.211.000 46.442.200.000 8,04
PT AJ Central Asia Raya 221.701.500 44.340.300.000 7,68
Tuan Samudera Prawirawidjaja 93.750.000 18.750.000.000 3,25
Masyarakat/Public 1.022.989.474 204.597.894.800 35,41
Jumlah 2.888.382.000 577.676.400.000 100,00
Direksi Perseroan yang memiliki saham Perseroan pada tanggal 31 Desember 2012 dan 2011 adalah sebagai berikut:
The Directors who are also the company’s shareholders as of 31 December 2012 and 2011 are as follows:
PT ULTRAJAYA MILK INDUSTRY &TRADING COMPANY Tbk.
DAN ENTITAS ANAK / AND SUBSIDIARIES
CATATAN ATAS
LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam rupiah, kecuali dinyatakan lain)
NOTES TO CONSOLIDATEDFINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011 (Expressed in Rupiah, Except Stated Otherwise)
55
24. MODAL SAHAM (lanjutan) 24. CAPITAL SHARES (continued) 2012
Saham / Nilai Nominal Persentase /
Pemegang Saham/Shareholders Number of Shares Nominal Value (Rp) Percentage (%) Direksi / Director:
Tuan Sabana Prawirawidjaja 425.305.500 85.061.100.000 14,72
Tuan Samudera Prawirawidjaja 93.750.000 18.750.000.000 3,25
2011
Saham / Nilai Nominal Persentase /
Pemegang Saham/Shareholders Number of Shares Nominal Value (Rp) Percentage (%) Direksi / Director:
Tuan Sabana Prawirawidjaja 425.305.500 85.061.100.000 14,72
Tuan Samudera Prawirawidjaja 93.750.000 18.750.000.000 3,25