Page 278 - AR BRIDS 2021 - FINAL - HIRES - 2903

The original financial statements included herein are in the
Indonesian language.

PT BRI DANAREKSA SEKURITAS PT BRI DANAREKSA SEKURITAS
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2021 dan untuk As of December 31, 2021 and
tahun yang berakhir pada tanggal tersebut for the year then ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

18. LIABILITAS IMBALAN KERJA KARYAWAN 18. LIABILITY FOR EMPLOYEE SERVICE
(lanjutan) ENTITLEMENTS (continued)

a. Perubahan dalam nilai wajar aset program a. Changes in the fair value of plan assets
(lanjutan) (continued)

Kategori utama aset program sebagai The major categories of plan assets as a
persentase dari nilai wajar atas total aset percentage of the fair value of the total plan
program adalah sebagai berikut (tidak diaudit): assets are as follows (unaudited):

31 Desember/ 31 Desember/
December 31, 2021 December 31, 2020

Obligasi 65,81% 73,16% Bonds
Surat berharga negara 17,20% 17,52% Government bonds
Deposito berjangka 4,68% 4,94% Time deposit
Sukuk 4,35% 3,19% Sukuk
Unit penyertaan reksadana 4,17% 0,00% Mutual fund unit
Saham 2,35% 1,19% Stocks
Deposito on call 0,87% 0,00% Deposit on call
Bangunan 0,57% 0,00% Building

100,00% 100,00%

b. Penyisihan imbalan kerja karyawan b. Liability for employee service entitlements

31 Desember/December 31, 2021

Imbalan kerja
UU Cipta Kerja/ jangka panjang
Job Creation Law lainnya/Other
No. 11/2020 long-term benefits Total

Nilai kini kewajiban 139.193.773 6.944.102 146.137.875 Present value of obligation
Nilai wajar aset program (105.473.456) - (105.473.456) Fair value of plan assets

33.720.317 6.944.102 40.664.419

31 Desember/December 31, 2020

Imbalan kerja
UU Ketenagakerjaan/ jangka panjang
Labor Law lainnya/Other
No. 13/2003 long-term benefits Total

Nilai kini kewajiban 43.753.436 5.036.293 48.789.729 Present value of obligation
Nilai wajar aset program (20.243.156) - (20.243.156) Fair value of plan assets

23.510.280 5.036.293 28.546.573

c. Mutasi penyisihan imbalan kerja karyawan c. Movements in the provision for employee
yang diakui di laporan posisi keuangan service entitlements recognized in the
statement of financial position
31 Desember/
December 31, 2021

Imbalan kerja
UU Cipta Kerja/ jangka panjang
Job Creation Law lainnya/Other
No. 11/2020 long-term benefits Total

Saldo awal tahun 23.510.280 5.036.293 28.546.573 Balance at beginning of year
Beban manfaat bersih 6.541.691 3.430.671 9.972.362 Net benefit expenses
Pengukuran kembali atas Remeasurements of
liabilitas imbalan liability for employee
kerja karyawan 8.099.155 - 8.099.155 service entitlements
Pembayaran manfaat (763.014) (1.522.862) (2.285.876) Payment of benefits
Kontribusi Perusahaan (3.667.795) - (3.667.795) Company contribution

33.720.317 6.944.102 40.664.419

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