ALK bab 3.pptx
February 13, 2019 | Author: BobyEsterando | Category: N/A
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ANALISIS A!TIVITAS PENDANAAN OLEH:
E RA R A N I A D E J ES E S U S D . R. R. M ( 1 4 MP M PA X X IX IX 1 1 ) ESYNASALI V. V. SEBAY SEBAYANG (14MP (14MPAXXXA08) AXXXA08) FREDERICHA RETNO DHETA (14MPAXXXA10) H ES E S TI T I S RI R I B UD U D IA I A ST S T UT U T I ( 14 1 4 MP M PA XX X X XB X B 8 8 )
T.A
Analisis aktivitas pendanaan
Tinjauan kewajiban
Kewajiban lancar Kewajiban tidak lancar Analisi kewajiban
sewa
Akuntansi dan pelaporan sewa sewa Analisi sewa Menyelesaikan laporan sewa
Imbalan pasca pensiun
Kontijensi dan komitmen
Imbalan pensiun
Analisis kotijensi
Imbalan pasca pensiun lainnya lainnya
Analisis komitmen
Pelaporan dan analisi imbalan pasca pensiun
Pendanaan diluar neraca
Ekuitas pemengan saham
Contoh pendanan diluar neraca
Saham modal
Analisis pendanaan diluar neraca
aba ditahan
Entitas bertujuan khusus (SPE)
Kewajiban pada ujun! ekuitas
Analisis aktivitas pendanaan
Tinjauan kewajiban
Kewajiban lancar Kewajiban tidak lancar Analisi kewajiban
sewa
Akuntansi dan pelaporan sewa sewa Analisi sewa Menyelesaikan laporan sewa
Imbalan pasca pensiun
Kontijensi dan komitmen
Imbalan pensiun
Analisis kotijensi
Imbalan pasca pensiun lainnya lainnya
Analisis komitmen
Pelaporan dan analisi imbalan pasca pensiun
Pendanaan diluar neraca
Ekuitas pemengan saham
Contoh pendanan diluar neraca
Saham modal
Analisis pendanaan diluar neraca
aba ditahan
Entitas bertujuan khusus (SPE)
Kewajiban pada ujun! ekuitas
!EAJIBAN !"#$%&'$ $*$+ ,- "#$%&'$ /$ "2$3$/$ ""+2$ "2$$ $3"5 $*$+ $5$2 2*2/$ "#$%&'$ $*$+ $&/$. !"#$%&'$ 5&6$ $*$+ ,- "#$%&'$ /$ %$527 5"/$ 5&6$ 6$$ 6$$ 3$52 5$72 $5$2 3$52 3&23 "+$3&9 $$ /$ "'&7 $%$
FITUR PETING DALAM ANALISIS !EAJIBAN !"5"52$
25$ ( 3""+5& 5$ $ %$527 5"9 5&$5 '2$9 $ "'$/$+$9 6$ %2$7) P"'$5$3$ "$$&$ "$ $&$ 32'"+ 6$/$ 6$ "$3$$$ $5&;&5$3 '&3&3. !"$2$ 6$ < "3&'&&5$3 252 ""+"7 "6$$$ 3"$%25/$ !"#$%&'$ 252 6$ "+%$9 "+'$ 6&$ 25$ 5"+7$6$ "2&5$3 (6"'5 5 "=2&5/)9 6$ 22+$ "2$$ $&. F&52+ ;"+3& "#$%&'$ /$ '"+3&>$5 6&>23& L$+$$ $5$3 "'$/$+$, "'$/$+$ 3""+5& 6";&6".
SEA S"#$ ,- P"+%$%&$ 5+$52$ $5$+$ "&&("33+) 6$ "#"/$ ("3""). P"+%$%&$ && "'"+&$ 7$ "$6$ "33"" 252 "2$$ $3"5 /$ 6&&&& "7 "33+9 3"$$ $3$ 3"#$. S"'$$& '$$3$/$9 "33"" "'$/$+ 3"#$ /$ 6&3"'25 "'$/$+$ 3"#$ &&2 (MLP).
A!UNTANSI DAN PELAPORAN SEA Sewa seba!ai capital lease " a)
# er d a p a t t r a n s $ e r k e p e m i l i k a n a s e t k e p a d a l e s s e e p a d a a k h i r m a s a s e w a %
b)
# er d a p a t o p s i u n t u k m e m b e l i a s e t p a d a h a r ! a m u r a h ( b a r ! a i n p r i c e )
c)
Masa sewa &' atau lebih dari estimasi umur ekonomi aset
d)
* i l a i s e k a r a n ! p e m b a y a r a n s e w a d a n p e m b a y a r a n s e w a mi n i mu n + , a t a u l e b i h dari nilai wajar aset dikuran!i den!an kredit pajak in-estasi yan! ditahan oleh lessor.
Sewa seba!ai operatin! lease /ampak operatin! lease 0peratin! leasemenyajikan kewajiban lebih rendah dari seharusnya den!an tidak menyajikan pendanaan den!an sewa dalam neraca. 0peratin! lease menyajikan aset lebih rendah dari seharusnya. 0peratin! lease menunda pen!akuan beban dibandin!kan den!an capital lease. 0peratin! lease menyajikan kewajiban lancar lebih rendah dari seharusnya den!an tidak menyajikan porsi pembayaran pokok yan! jatuh tempo dalam waktu satu tahun dalam neraca. 0peratin! lease memasukkan bun!a dalam beban sewa.
CONVERTING OPERATING LEASES TO CAPITAL LEASES
Determining t he Present Value of Projected Operating Lease
MANFAAT PASCAPENSIUN 1. ?.
M$>$$5 P"3&2 9 "'"+& "+%$ "%$%&$ $>$$5 "5"+ "$6$ ""+%$ $3*$"3&2. M$>$$5 $& $3*$"3&2 ""+%$ "'"+& "+%$ "/"6&$$ $>$$5 $& ("5"+) $3*$"*&2 5"+25$$ ""&7$+$$ "3"7$5$ 6$ %&#$.
RESTATING FINANCIAL STATEMENT FOR LEASE RECLASSIFICATION ( P E N YA J I A N ! E M B A L I L A P O R A N ! E U A N G A N U N T U ! R E ! L A S I F I ! A S I SEA)
R"*$35& $+$ $'$ +2& B"35 B2/ , '"'$ "+$3& 52+2 "%$6& @ 1 %25$ ("7$23$ '"'$ 3"#$ 3"'"3$+ @44 %25$ /$ 6&$+$ 5$72 ?004 6$ "$'$7$ '"'$ "/2325$ 3"'"3$+ @? %25$) , '"'$ '2$ $& 3"'"3$5 @1 %25$ ("%$6& @?01 %25$) , $'$ '"+3&7 52+2 3"'"3$+ @ 10 %25$ $'$ 3"'"2 $%$ $6$$7 3"'"3$+ @1 %25$ (1,09)9 $32 3& 5$+&> $%$ $+&$ "+23$7$$ 6& 5$72 ?004
T5$
$3"5 6$ 55$ " #$%&'$ " 62$/$ "%$6& "&$5 3"'"3$+ @9?1 &&$+ $6$ $7&+ 5$72 ?0049 /$ "+2$$ &$& 3"$+$ "+$5& "$3" !"$&$ "#$%&'$ 5" +6&+& $5$3 "$&$ "#$%&'$ $*$+ (@?1 %25$) 6$ "#$%&'$ 5$ $*$+ (90 &&$+)
!ONTIJENSI DAN !OMITMEN Kontijensi 9
"+2$$ "252$ 6$ "+2&$ 5"3&$ /$ "/""3$&$/$ '"+$52 $6$ 3$52 $5$2 "'&7 "+&35&#$ 6&$3$ 6"$. Contigent liabilities, "+2$$ $& 5"3&$ $5$3 32'"+6$/$ "+23$7$$ Contigent liabilities hars !e !enhi " #on$isi% 1. '"3$+ "2&$ (P+'$'") '$7#$ $3"5 $$ 52+2 &$&/$ $5$2 "#$%&'$ $$ 5&'2 ?. %2$7 "+2&$ 7$+23 6$$5 6&"35&$3& 6"$ "$6$& (+"$3$'/ "35&$5")
Analisis Contigent Liabilities !"#$%&'$ 5&" /$ 6&$+$ "+2$$ "35&$3&. !"$2+$5$ $$&3&3 '"+$52 $6$ "$2+$5$ "35&$3& 5"+3"'25. P"2$$ 5&%" "&25&:
D"3+&3& "#$%&'$ 5&%" 6$ 5&$5 +&3& J2 $7 5&%"3& 5"3&$ 6$ '$$& $$ $ +5&3& $3& &7$ $& /$ 6&"+$2$ 6$$ ""52$ 5"3& P"'"'$3$ "35&$3& "+2&$ 5&%"9 %&$ $6$.
Ko!it!en,
"+2$$ $& 5"3&$ $5$3 32'"+ 6$/$ "+23$7$$ '"+6$3$+$ &"+%$ 6& $3$ 6"$ 3"32$& 5+$. Analisis !engenai #o!iten%
M"$$&3&3 2&$3& $5$+ $$%"" 6$ 3&$+$ "+3 M"$$&3&3 *$5$5$ 5"5$ &5" 9 5"+$32 D"3+&3& &5" 6$ '"3$+$ J2$7 +&3& 6$ '$$&$$ 6&"+$2$ 6$$ "&$& "332+ +&3& !6&3& 5+$ 6$ #$52 M"$7$& '&$3 /$ 2& 5"+%$6& 252 5&6$ "2$$ &5"
OFF)*ALANCE)S+EET FINANCING O&
balan'e sheet ( nan'ing $6$$7 5&6$ 5"+*$5$5/$ "#$%&'$ "6$$$ 5"+5"52 M5&;$3&: U52 "%$$ 25$ 6& 6$$ "+$*$9 6& $$ 3"'$$& 3$$7 3$52 "+3/$+$5$ $25$3& /$ "*"+&$ "#$%&'$ 6$+& 5+$3$3& 5"+5"52 , '$$*",37""5 "'&$/$$9 3$+$$ '$+2 6$ &;$5&> /$ 6&+$*$ 252 "$'& "2523$ /$ 5"$5.
T+$3$3&
$6$,$6$ 6&2$$ 3"'$$& "'&$/$$ ,'$$*",37""5:
S"#$ "+$3& /$ '&3$ 6&'"6$$ 6$+& 3"#$ 6$ M"$2&,""$5$ "+%$%&$9 6& $$ 3"'2$7 "+23$7$$ 3"52%2 252 "%$$$ '$+$ "$2& >$3&&5$3 "$7$ P"$52+$ T$",$5$2,"'$/$+9 6& $$ 3"'2$7 "+23$7 $$ "%$& 252 "'$/$+ 252 '$+$ $$$7 6&"+2$ $5$2 5&6$ 23$7$ $52$ 5"+5"52 6$ "&5+$$ 5"+'$5$3 "$52+$ "'&$/$$ +629 6& $$ "+23$7$$ "%2$ 6$ 3"52%2 25 2 '$& "'"&$ "'$& "+3"6&$$ $5$2 "%$& 7$+$ %2$ P&25$ J2$ 6"$ +"*2+3" 6$ "+"$ "+"$ 3"'$$& "%2$$ 6$+&$6$ "#$%&'$ P&25$ J2$ 3"'$$& 622$ 252 25$ /$ 6&%2$ 252 22 &5" &%$$ 2$+ '&$3$
ENTITAS BERTUJUAN !HUSUS (SPECIAL PURPOSE ENTITIES K SPE) !3" S"*&$ P2+3" E5&5&"3 (SPE):
SPE 6&'"52 "7 "+23$7$$ 33+ 6$ 6&$&5$&3$3& 6"$ &;"35$3& "2&5$39 '"'"+$$ 6&$5$+$/$ 7$+23 '"+$3$ 6$+& &7$ "5&$ /$ &6""6". SPE "&$5$ &;"35$3& "2&5$3 && 6"$ "%$& 6$+& $3$+ +"6&5 6$ "'"& $3"5 6$+& $5$2 252 "+23$7$$ 33+. A+23 $3 6$+& $3"5 6&2$$ 252 "'$/$+ 25$ 6$ "/"6&$$ ""'$$ '$& &;"35+ "2&5$3.
I235+$3&
?
T+$3$3& SPE 252 M"%2$ P&25$ U3$7$
$$3$ "2"+$ SPE: SPE 6$$5 "/"6&$$ $5"+$5&> "6$$$ '"+'&$/$ +"6$7 6$+&$6$ "&%$ $32 6$+& $3$+ +"6&5 D$$ GAAP9 3"$$ SPE 6&35+252+$ 6"$ '"$+9 SPE 6&"+$2$ 3"'$$& "5&5$3 5"+&3$79 5&6$ 6&3&6$3&$ 6"$ "+23$7$$ 33+.
S$$5 && FASB "$3& $3&$ 3"'$$& Persahaan $engan berbagai #e-entingan. /Variable interest entitie) VIE0, /$&52 %&$ 55$ "2&5$3 /$ 6&"+5$+27$ 5&6$ $2 "'&$/$& "+$3& $5$2 %&$ VIE 2+$ 6$+& 3$$7 3$52 6&3& '"+25:
!"$2$ "$'& "2523$ !"#$%&'$ 252 "/"+$ "+2&$ H$ 252 ""+&$ 5& $5 ""'$&$.
E!UITAS PEMEGANG S AHAM (SHAREHOLDERS EUITY) A$&3&3 $5$3 "2&5$3 7$+23 ""+5&'$$ "22+$ 6$ "$+$ 35$6$+ "2&5$3 ""$ 3$7$. A$&3&3 5"+3"'25 "&25&:
M"$3&$3&$ 6$ "&3$7$ 32'"+ 25$$ "6$$$ "2&5$3 M""$%$+& 7$ 252 "," ""$ 3$7$ 6$ +&+&5$3 "+"$ 6$$ &2&6$3&. M"";$2$3& "'$5$3$ 722 252 6&35+&'23& "2&5$3 M""$$7 5+$9 "5"52$ 7229 6$ "'$5$3$, "'$5$3$ $&/$ $5$3 6&35+&'23& 3$6 $'$ M"&$& "5"52$ 6$ +;&3& 3"2+&5$3 /$ 6$$5 6&;"+3&9 3& 3$7$ 6$ "3"$$5$ $&/$ /$ '"+5"3& ""+'&5$ 3$7$.
MODAL SAHAM Pela-oran
S2'"+ "$&$ 6$ 3$7$ /$ '"+"6$+:
!o$al saha!
P""+'&5$ 3$7$ !;"+3& 25$ 6$ 3$7$ +">"+" P""+'&5$ 6";&6" 6$7$ 6$ ""*$7$ 3$7$ P""+'&5$ 3$7$ 6$ $2&3&3& 6$ "+"+ P""+'&5$ 252 3& 3$7$ 6$ #$+$.
S2'"+ "2+2$ 6$ 3$7$ /$ '"+"6$+:
P"'"&$ 6$ "7"5&$ 3$7$ P"'"&$ "'$& 3$7$ P""*$7$ 3$7$ 5"+'$& (+"3"+;" 35* 3&5)
Klasi(#asi
!o$al saha!,
S$7$ +";"+". C&+&, *&+&/$:
P+&+&5$3 $5$3 6&35+&'23& 6";&6" P+&+&5$3 $5$3 &2&6$3& D$$5 6&5$+& "%$6& 3$7$ '&$3$ T&6$ " && & 7$ 32$+$ H$+$ "'"&$ "'$&.
S$7$ '&$3$.
M"+2$$ " 3$7$ /$ "*"+&$ 7$ ""&&$ 3"+5$ "&&& +"3& 5&& 6$ ""'$&$ 5&& $5$3 &"+% $"+23$7$$. N&$& &$ 3$7$ '&$3$ "+2$$ $3$$7 "$ 6$ '"+3&>$5 7&35+&3.
Laba
1itahan /retaine$ earning0, "+2$$ 6$ /$ 6&7$3&$ 3"'2$7 "+23$7$$. M"*"+&$ $22$3& $'$ +2& /$ 5&6$ 6&'$&$ 3"%$ '"+6&+&/$ "+23$7$$. 1e2i$en tnai $an $e2i$en saha!3
1e2i$en tnai, "+2$$ 6";&6" $& 22 6$ 3$$5 6&22$ "%$6& "#$%&'$ '$& "+23$7$$ . D";&6" && 5 "+25$ 6$$ '"52 $3"5 "+23$7$$9 6$$ '"52 '$+$ $5$2 6$$ '"52 6$7$ "+23$7$$ $&. 1e2i$en saha!, 6";&6" && "*"+&$ $&5$&3$3& $'$ 3"*$+$ "+$"
Pe!batasan
Sal$o laba, "+2$$ "'$5$3$ $5$2 "5"52$ 3$6 $'$ %2$7 5"+5"52.
SPIN OFF K SPLIT OFF S-in
O& 9 /$&52 6&35+&'23& 3$7$ $$ "+23$7$$ "$6$ ""7$ 3$7$ 3"'$$& 6";&6"9 $3"5 6&2+$& 3"'$$& 3$6 $'$. S-lit O& 9 /$&52 "+52$+$ 3$7$ $$ "+23$7$$ /$ 6&&&& "+23$7$$ 6"$ 3$7$ /$ 6&&&& "7 $+$ ""$ 3$7$9 $3"5 6&2+$& 6$ 3$7$ 6&5"+&$ 6$+& ""$ 3$7$ 6&$2$ 3"'$$& 3$7$ /$ 6&5$+& "'$&.
RETAINED EARNINGS R"5$&"6
"$ +&3 "+2$$ 6$ /$ 6&7$3&$ 3"'2$7 "+23$7$$. A2 +"5$&"6 "$+&3 "*"+&$ $'$ $5$2 +2& /$ 5&6$ 6&'$&$ 3"%$ '"+6&+&/$ "+23$7$$.
DIVIDEN TUNAI DAN DIVIDEN SAHAM D&;&6"
52$& (cash dividend ) "+2$$ 6&35+&'23& $3 "$6$ ""$ 3$7$. J"&3 6&;&6" $& $6$$7 6&;&6" ,52$&9 $5$2 6&;&6" +"+5&. D&;&6" && 5"+25$ 6$$ '"52 $3"5 "+23$7$$9 '$+$9 $5$2 6$$ '"52 3$7$ "+23$7$$ $&. D&;&6" 3$7$ ( stock dividend) $6$$7 6&35+&'23& 3$7$ "+23$7$$ &52 3"6&+& "$6$ ""$ 3$7$ 3"*$+$ ++3&$. P""$ 3$7$ ""+&$ 5$'$7$ 3$7$ 3"'$$& "$&7$ 3$6 $'$ " $2 6$.
SPIN-OFF DAN SPLIT-OFF P"'$&$
$$ "+23$7$$ "$6$ ""$ 3$7$ 6$$5 "$'& 3$52 6$+& 62$ '" 52 '"+&25: 1. Spin-Of /$&52 6&35+&'23& 3$7$ $$ "+23$7$$ "$6$ ""$ 3$7$ 3"'$$& 6&;&6" $3"5 (&;"35$3& 6$$ $$ "+23$7$$) 6&2+$& 3"'$$& 3$6 $'$. 2. Split-of /$&52 "+52$+$ 3$7$ $$ "+23$7$$ /$ 6&&&& "+23$7$$ 6"$ 3$7$ /$ 6&&&& "7 $+$ ""$ 3$7$ $3"5 (&;"35$3& 6$$ $$ "+23$7$$) 6&2+$& 3$7$ /$ 6&5"+&$ 6$+& ""$ 3$7$ 6$ 6&"+$2$ 3"'$$& 3$7$ /$ 6&5$+& "'$& ( treasury stock ) .
A!UMLASI LABA !OMPREHENSIF LAINNYA I5",&5"
/$ 5"+$32 6& 6$$ $'$ +"7"3&> $&/$ $6$$7: 1. L$'$ $5$2 +2& /$ '"2 6&+"$&3$3& 6$+& 3"2+&5$3 /$ 6$$5 6&$3$+$ 3"'$$& $3& $3& availale!or-sale. ?. L$'$ $5$2 +2& /$ '"2 6&+"$&3$3& 6"+&;$5&;" /$ ""27& "+3/$+$5$ $25$3& &62 &$&. . P"3&2 6$ P"+/$5$$ OPEB. ". Forei#n e$chan#e translation ad%ust&ent.
NILAI BU!U PER LEMBAR SAHAM N&$&
'22 "+ "'$+ 3$7$ ( ook value per share ) $6$$7 $$ "+ "'$+ /$ '"+$3$ 6$+& &2&6$3& "+23$7$$ $6$ %2$7 /$ 6&$+$ 6$$ "+$*$. N&$& '22 ( ook value) "+2$$ &35&$7 ;"3&$ /$ "$*2 $6$ &$& $3"5 '"+3&7 /$&52 55$ $3"5 6&2+$& 6"$ $&. C$+$ 3"6"+7$$ 252 "7&52 &$& '22 $6$$7 "%2$7$ $2,$2 "2&5$3 3$7$ '&$3$ 6$ "2+$&/$ 6"$ $& /$ 6&6$722$ /$ 5&6$ 5"+*"+& 6$$ "+$*$.
RELEVANSI NIL AI BU!U PER LEMBAR SAHAM N&$&
'22 "&&& "+$$ "5& 6$$ $$&3&3 $+$ "2$$. A&$3&/$ "&25&: 1. N&$& '229 6"$ 5"3& "/"32$&$9 3"+& $& 6&2$$ 6$$ "&$&$ "3"$$5$ "+"+. ?. A$&3&3 "+23$7$$ 6"$ 3&3& '"3$+ $3"5 &2&6 (&35&523& "2$$9 &;"35$3&9 $32+$3&9 6$ '$) 3$$5 '"+$52 $6$ &$& '22. . A$&3&3 '&$3& 2$&5$3 25$$ 6$ 3$7$ +">"+" 3$$5 ""+2$ "252$ $3"5 ( asset convera#e)
A&$3&
5"+3"'25 7$+23 " $2& "+5&'$$ $25$3& 6$$ "+7&52$ &$& '22 "+ "'$+ 3$7$ 3"'$$& '"+&25: 1. N&$& 5"+*$5$5 $3"59 72323/$ $3"5 %$$ $%$ 3""+5& +"+5&9 $'+&9 6$ "+$$5$9 '& $3$/$ 6&3$%&$ $6$ 7$+$ "+"7$ /$ 6$$5 3$$5 '"+'"6$ 6" $ &$& $3$+. ?. A3"5 5$ '"+#2%26 /$ 6&7$3&$ 3"*$+$ &5"+$ 6$ $3"5 5&%" 6"$ "2&$ 5"+%$6& /$ 5&& 3"+& $& 5&6$ 5"+*"+& 6$$ &$& '22.
LI)*ILITI+S )T T,+ +( +/ OF +0IT 'onvertile (et 'onvertile det $6$$7 3"2+&5$3 *$2+$ 5"+'$& /$ 5"+6&+& 6$+& '&$3& 725$ 6$ " 2&5$3. C;"+5&'" 6"'5 $$ 5"+%$6& 7$/$ %&$ 7$+$ 3$7$ "'&7 5&& 6$+&$6$ 7$+$ ;"+3& $6$ 3$$5 %$527 5".
3edee&ale Pre!erred Stock SEC "/$5$$ '$7#$ 3$7$ +">"+" /$ 6$$5 6&5$+& "'$& '"+'"6$ 6"$ 6$ "2&5$3 ;"3&$ 6$ '2$ "+2$$ "2&5$3 ""$ 3$7$ 6$ 5&6$ 6&$'2$ 6"$ 3"2+&5$3 "2&5$3 /$ 5&6$ 6$$5 6&5$+& "'$&. 4inority Interest 4inority Interest $5$2 '&$3$ 6&3"'25 6"$ noncontrollin# interest5 "$*2 $6$ ""&&$ 3"'$&$ "2&5$3 ""$ 3$7$ $$ "+23$7$$ /$ 6&&&& "7 ""$ 3$7$ &+&5$3.
S,)3+,OL(+3S6 +0IT 3+PO3TIN N(+3 IF3S IFRS
"&6" 5& $3& $5"+& " 2&5$3 ""$ 3$7$ : "$$$ 6$9 *$6 $$9 6$ "252$ "+2&$ /$ 6&$22$3&. S"*$+$ 229 '"+&25 && $ 22 sharedholder s6 e7uity 9 /$&52: 1. M6$ 3$7$ 6&$ +$ 3"'$$& &5" /$ 5" + &3$7 ?. !"'$/$$ "+23$7 $$ "$+$ $'$ 6&5$7$9 5"5$ & '"'"+$$ 6& $5$+$/$ ""+5$7$$ *$6$$ $'$ '"+3&7. . C$6$$ $22$3& "6$$5$ +"7"3&> $&/$9 &&7$ "3$3&9 share pre&iu&9 6$ 6$$ '" '"+$$ $323 '$7$ $'$ 6&5$7$. 4. H$ &+&5$3 ( non-controllin# interest ) 6&3$%&$ 5" +&3$7 6$+& "2&5$3 ""$ 3$7$ &62 "+23 $7$$ 5"5$& 5"+$32 6$$ ' $&$ 55$ "2&5$3. . B"'"+$$ " 6"5$& $+$ "+23$7$$ $6$ "+$*$9 3""5$+$ 3" '$&$ $&/$ 7$/$ "$+$ $+" $5 252 3"5&$ $5"+&.
A!UNTANSI DAN ANALISIS SEA, LESSOR L"33+
"$5"+&$ 3"#$ 3"'$$& operatin# lease $5$2 capital lease 9 3$$ 6"$ $3&$3& "7 "$3". J&$ 6&$3& $3&$ 3"'$$& operatin# lease5 $3"5 3"#$ 5"5$ '"+$6$ 6$$ "+$*$ lessor 6$ "'$/$+$ 3"#$ 6&"+$2$ 3"'$$& "6$$5$ 3$$5 6&5"+&$. J&$ 6&$3& $3&$ 3"'$$& capital lease "&6$7$ $3"5 3"#$ 6$+& "+$*$ 6$ "*$5$5 &25$ 3"'"3$+ %2$7 MPL /$ 6&7$+$$. 3"&3&7 $5$+$ &25$ 6$ $3"5 /$ 6&&6$7$ 6$+& "+$*$ 6&3$%&$ 3"'$$& "#$%&'$9 /$&52 "6$$5$ 6&5"+&$ 6&2$ /$ '"+2+$ 6$ 6&*$5$5 3"'$$& "6$$5$ 3"*$+$ "+&6& 3"$%$ $3$ 3"#$.
D2$
1.
?.
%"&3 3"#$ /$ "5& '$& lessor $6$$7: S"#$ P"%2$$ (sales-type lease) '&$/$ $3"5 3"#$ '"+'"6$ 6$+& &$& #$%$+ $3$+/$ $6$ 5$$ 3"#$. S"#$ P"6$$$ $32 ( direct 8 nancin# lease) &$& 3"#$ (&$& 3"$+$ "'$/$+$ &25$ 3"#$) 3$$ 6"$ 7$+$ "+"7$ $3"5 /$ 6&'"& 6$ 5&6$ $6$ "*$5$5$ "%2$$ $5$2 $'$ 5+.
IMPLI!ASI ANALISIS I&$3&
$$&3&3 3"#$ 3$$ 6"$ &&$3& "'"+&$ +"6&5 $&/$. 1. D&"+2$ $$&3&3 $5$3 "5"+3"6&$$ *$6$$ 252 &25$ 3"#$ /$ 5&6$ 6$$5 6&5$&7 6&'$6&$ 6"$ "+2&$ /$ "+$7 6&$$& lessor . ?. P&25$ 3"#$ $$ 6&5$&7 3"$$ '"+5$72,5$72 6$ '$6&$ 22+ +$5$,+$5$ +5>& 3"#$ 6"$ #$%&'$ "+23$7$$.
MANFAAT PENSIUN P++$
"3&2 "+2$$ %$%& "'"+& "+%$ 252 "/"6&$$ $>$$5 "3&2 '$& ""+%$ 6$ "+%$%&$ 5"+3"'25 "&'$5$ 5&$ &7$: "'"+& "+%$9 /$ "'"+&$ 5+&'23& $6$ ++$ "3&29 ""+%$ /$ ""+&$ $>$$5 6$ 6$$ "3&2. D$$ "3&2 5"+&3$7 6$+& " '"+& "+%$ 6$ 6&$6&&35+$3&$ "7 &7$ /$ 6&52%2. D$$ "3&2 ""+&$ 5+&'23&9 "&;"35$3&$ 5+&'23& 5"+3"'25 6"$ *$+$ /$ 5"$59 6$ "'$&$ $>$$5 "3&2 "$6$ ""+%$.
E"" 6$+& P++$ P"3&2
P"'"+& !"+%$
D$$ P"3&2
Kontribs i
P""+%$
Man4aat /Pengelaran 5ang0
In2estasi $an Penge!bal ian
A!UMULASI PENSIUN DAN PEMBAGIAN UNTU! PROGRAM IMBAL AN PASTI P"'$/$+$ 5$72$ $6$ 6$$ "3&2 252 "7$3&$ $22$3& 3"'"3$+ @14.?00 6$$ #$52 1 5$72 6"$ 5&$5 6&35 8Q "+ !5+&'23& 5$72 @4.4? "+ 5$72 1 T$72 S"'"2 P"3&2
D$$ /$ 6&"+2$ $6$ 3$$5 ""+%$ "3&2: &$& 3"$+$ 6$+& 10 $& "'$/$+$ 3"'"3$+ @?0.000 "+ 5$72 6"$ 5&$5 6&35 8Q "+ 5$72 @14.?00
S$$5 P"3&2
I'$$ 5$72$ 3"'"3$+ @?0.000 /$ 6&'$/$+$ "$6$ ""+%$ 3"$$ 10 5$72
I'$$ @?0.000 "+ 5$72 10 T$72 P$3*$ P"3&2
PERSYARATAN A!UNTANSI PENSIUN B"'$
"3&2 /$ 5"+$32 6$$ $'$ '"+3&7 6&3"'25 '&$/$ "+3&2 "+&6" '"+3&79 "+ $5$$ " ;$5&5&5$3 '&$/$ "3&2 6"$ *$+$ "26$ "$2$/$ "$2& +3"3 6&5$27$ $5$2 6&$+5&3$3&. P"3&2 "+2$$ 32'"+ 25$$ "#$%&'$ 6& 2$+ 3 "+$*$ ($5$2 6$$ $323 $& $3"5).
OT,+3 POST3+TI3+4+NT +4PLO++ *+N+FITS (OPEB) Other
Postretire&ent +&ployee *ene8 ts (OPEB) "+2$$ $>$$5 /$ 6&'"+&$ "7 "'"+& "+%$ "$6$ "3&2$ 6$ $5$ "2$+$/$. !" 6$3$+ 6$+& OPEB $6$$7 $>$$5 "+$#$5$ "3"7$5$. B&$/$ OPEB 5"+$32 $'$ '"+3&7 6$$ 5" + '&$/$ $3*$"3&2 "+&6& '"+3&7 6$ "&25& '&$/$ %$3$9 '&$/$ '2$9 5&$5 ""'$&$ /$ 6&7$+$$ 6$+& $3"5 ++$ 6$ $+5&3$3& %2$7 /$ 6&5$27$.
ANALISIS MANFAAT PASCAPENSI5N T"+6$$5 +3"62+ &$ $$7 252 $$&3&3 $>$$5 $3$"3&2: 1. M""52$ 6$ " +"3&&$3& '&$/$ $>$$5 "& 6$ /$ 6&$+$ ?. M"'2$5 "/"32$&$ /$ 6&"+ 2$ $5$3 $+$ "2$$ . M"";$2$3& $323& $52$ 6$ 6$$/$ $6$ $+$ "2$$ 4. M""+&3$ " 2$$ +&3& "3&2 . M""+5&'$$ &&$3& $+23 $ 6$+& +"*$$ $>$$5 $3$"3&2
EKONOMI AK5NTANSI PENSI5N Ke6ajiban Pesin A6$ 62$ 6" &3& $5"+$5> 252 "#$%&'$ "3&2: 73 A#!lasi Ke6ajiban Man4aat "3 Pro8e#si Ke6ajiban Man4aat
ASET PENSI5 N 1AN STAT5S PEN1ANAAN
1. ?.
O;"+>26"6 U6"+>26"6
BIAYA PENSIUN 1.
!" '"+2$ , B&$/$ S"+;&*" %$3$ , B&$/$ B2$ ?. !" 5&6$ '"+2$ , "252$ $5$2 "+2&$ $52$+&$ , 3 %$3$ /$ $2
ARTIK5LASI *IA9A PENSI5N 1AN STAT5S PEN1ANAAN A+5&2$3& 2*2 6$+& 72'2$ $5$+$ "+$*$9 $+$ $'$ K +2&9 6$ $+$ $+23 $3 /$ 5"+6$$5 6$$ $25$3& $+2$. P"$7$$ $5$3 $+5&2$3& && "&$5$ $$&3&3 $25$3& "3&2.
!ETENTUAN A!UNTANSI PENSIUN
1. B&$/$ P"3&2 6&$2& ?. S5$523 /$ 6&$2& 6$$ "+$*$
OVERVIE: TENTANG AK5NTANSI OPE* A25$3& 252 $>$$5 $+/$#$ $3*$"3&2 $&/$ (OPEB) /$ 6&$52+ 6$$ SFAS 18 "+2$$ 35$6$+ /$ 3$$ /$ "$52+ $25$3& "3&2 1. S5$523 /$ 6&$2& 6$$ "+$*$ ?. M"$2& 3 OPEB
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