Page 279 - 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)

c. Mutasi penyisihan imbalan kerja karyawan c. Movements in the provision for employee
yang diakui di laporan posisi keuangan service entitlements recognized in the
(lanjutan) statement of financial position (continued)

31 Desember/
December 31, 2020

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

Saldo awal tahun 19.522.617 5.440.121 24.962.738 Balance at beginning of year
Beban manfaat bersih 17.645.289 530.334 18.175.623 Net benefit expenses
Pengukuran kembali atas Remeasurements of
liabilitas imbalan liability for employee
kerja karyawan 16.149.955 - 16.149.955 service entitlements
Pembayaran manfaat (24.386.827) (934.162) (25.320.989) Payment of benefits
Kontribusi Perusahaan (5.420.754) - (5.420.754) Company contribution

23.510.280 5.036.293 28.546.573

d. Beban imbalan kerja karyawan bersih d. Net employee service entitlements expense

Tahun yang berakhir pada tanggal 31 Desember 2021/
Year ended December 31, 2021

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

Biaya jasa kini 4.060.124 2.128.291 6.188.415 Current service cost
Biaya bunga 1.480.378 299.240 1.779.618 Interest cost
Keuntungan aktuarial (89.325.750) 1.003.140 (88.322.610) Actuarial gain
Biaya jasa lalu 90.326.939 - 90.326.939 Past service cost

6.541.691 3.430.671 9.972.362

Tahun yang berakhir pada tanggal 31 Desember 2020/
Year ended December 31, 2020

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

Biaya jasa kini 5.202.669 885.747 6.088.416 Current service cost
Biaya bunga 1.464.195 408.008 1.872.203 Interest cost
Keuntungan aktuarial - (763.421) (763.421) Actuarial gain
Kelebihan pembayaran imbalan 9.570.435 - 9.570.435 Excess benefits paid
Biaya jasa lalu 1.407.990 - 1.407.990 Past service cost

17.645.289 530.334 18.175.623

Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the sensitivity
perubahan tingkat diskonto dan kenaikan gaji, to a reasonably possible change in discount
dengan variabel lain dianggap tetap, terhadap rate and salary increase, with all variables held
beban imbalan kerja karyawan pada tanggal constant, on the expense for employee service
31 Desember 2021 dan 2020 (tidak diaudit): as of December 31, 2021 and 2020 (unaudited):

Perubahan nilai kini liabilitas/
Changes in present value of obligation

2021 2020

Kenaikan tingkat diskonto Increase in discount rate
100 basis poin (8.725.221) (3.655.591) by 100 basis points
Penurunan tingkat diskonto Decrease in discount rate
100 basis poin 30.228.185 4.234.370 by 100 basis points
Kenaikan tingkat kenaikan gaji Increase in salary increase rate
100 basis poin 12.676.764 3.966.713 by 100 basis points
Penurunan tingkat kenaikan gaji Decrease in salary increase rate
100 basis poin (5.111.435) (3.512.236) by 100 basis points
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