Page 335 - asuransi bintang annual report flipbook 2023

PT ASURANSI BINTANG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 (Angka-angka Disajikan dalam Ribuan Rupiah, kecuali Dinyatakan Lain) PT ASURANSI BINTANG Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2023 and 2022 (Figures are Presented in Thousands of Rupiah, unless Otherwise Stated) 30. Long-term Employee Benefits 30. Imbalan Kerja Jangka Panjang Liabilitas imbalan kerja jangka panjang Liabilitas imbalan kerja Jangka panjang lainnya Jumlah 2023 10.490.975 934.852 11.425.827 2022 9.947.559 764.864 10.712.423 Long-term employee benefits liability Other long-term employee benefits liability Total Besarnya imbalan pasca kerja dihitung berdasarkan ketentuan yang berlaku. Perhitungan atas liabilitas imbalan kerja jangka panjang dihitung oleh aktuaris independen Kantor Konsultan Aktuaria Indra Catarya Situmeang dan Rekan tertanggal 29 Februari 2024. Jumlah karyawan yang berhak atas imbalan kerja jangka panjang tersebut masing-masing sebanyak 327 dan 320 karyawan tahun 2023 dan 2022. Imbalan Pasti Pasca-kerja Beban imbalan kerja jangka panjang yang diakui di laporan laba rugi dan penghasilan komprehensif lain konsolidasian adalah: The amount of post-employment benefits is calculated based on the applicable provisions. The valuation on the long-term employee benefits liability is calculated by an independent actuary, Kantor Konsultan Aktuaria Indra Catarya Situmeang dated February 29, 2024. Number of eligible employees is 327 and 320 in 2023 and 2022, respectively. Defined Post-employment Benefits Long-term employee benefit expense recognized in the consolidated statements of profit or loss and other comprehensive income follows: 2023 1.237.591 - 625.474 - 1.863.065 417.982 (45.122) 372.860 2.235.925 (1.529.293) Beban jasa kini Biaya jasa lalu - Vested Biaya bunga Penyesuaian perubahan metode atribusi imbalan pensiun Komponen biaya imbalan pasti yang diakui di laba rugi Pengukuran kembali liabilitas imbalan pasti : Keuntungan (kerugian) aktuarial yang timbul dari: Perubahan asumsi keuangan Penyesuaian pengalaman Komponen biaya imbalan pasti yang diakui di penghasilan komprehensif lain Jumlah 2022 1.133.238 (1.523.814) 787.403 (1.440.840) (1.044.013) (129.841) (355.439) Current service cost Past service cost - vested Interest cost Adjustment due to change in attribution method of pension compensation Components of defined benefit costs recognized in profit or loss Remeasurement on the defined benefit liability : Actuarial gains (losses) arising from: Changes in financial assumptions Experience adjustment Components of defined benefit cost recognized in other comprehensive income Total (485.280) - 76 -