Page 323 - AR BRIDS 2022 - EBOOK - FINAL

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 2022 dan untuk As of December 31, 2022 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)
b. Penyisihan imbalan kerja karyawan b. Liability for employee service entitlements

31 Desember/December 31, 2022
Imbalan kerja
UU Cipta Kerja/ jangka panjang
Job Creation Law lainnya/Other
No. 11/2020 long-term benefits Total
Nilai kini kewajiban 152.399.077 7.078.412 159.477.489 Present value of obligation
Nilai wajar aset program (109.776.540) - (109.776.540) Fair value of plan assets
42.622.537 7.078.412 49.700.949

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

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, 2022
Imbalan kerja
UU Cipta Kerja/ jangka panjang
Job Creation Law lainnya/Other
No. 11/2020 long-term benefits Total
Saldo awal tahun 33.720.317 6.944.102 40.664.419 Balance at beginning of year
Beban manfaat bersih 4.274.553 2.341.815 6.616.368 Net benefit expenses
Pengukuran kembali atas Remeasurements of
liabilitas imbalan liability for employee
kerja karyawan 14.413.913 - 14.413.913 service entitlements
Pembayaran manfaat (3.906.187) (2.207.505) (6.113.692) Payment of benefits
Kontribusi Perusahaan (5.880.059) - (5.880.059) Company contribution
42.622.537 7.078.412 49.700.949

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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