10,000,000.00
(6,000,000.00) 6,000,000.00
(12,090,000.00)
(18,090,000.00) (12,550,000.00)
(1,450,000.00) (139,750,000.00)
memo
nilai wajar aset program
111,000,000.00
12,210,000.00
13,000,000.00
(10,000,000.00)
12,090,000.00
138,300,000.00
jurnal umum
2016 beban kas
Saldo awal
Biaya jasa kini 17,000,000.00
Biaya bunga 13,750,000.00
Pendapatan bunga (12,210,000.00)
Iuran (13,000,000.00)
Imbalan
Remeasurement-rugi aktuarial
Remeasurement-rugi aktuarial
Jumlah tahun berjalan 18,540,000.00 (13,000,000.00)
Saldo akhir
10,000,000.00
(6,000,000.00) 6,000,000.00
(12,090,000.00)
(18,090,000.00) 12,550,000.00
(7,090,000.00) (1,450,000.00) (139,750,000.00)
- (145,750,000.00)
BENAR
12,210,000.00
13,000,000.00
(10,000,000.00)
12,090,000.00
138,300,000.00
126,210,000.00
jurnal umum
2016 beban kas
Saldo awal
Biaya jasa lalu 60,000,000.00
Saldo awal disesuaikan 60,000,000.00 -
Biaya jasa kini 16,000,000.00
Biaya bunga 17,977,500.00
Pendapatan bunga (12,447,000.00)
Iuran (30,000,000.00)
Imbalan
Remeasurement-rugi aktuarial
Remeasurement-rugi aktuarial
Jumlah tahun berjalan 81,530,500.00 (30,000,000.00)
Saldo akhir
11,000,000.00
2,272,500.00 (2,272,500.00)
(5,253,000.00)
(2,980,500.00) (48,550,000.00)
(10,070,500.00) (50,000,000.00) (225,000,000.00)
- (222,727,500.00)
BENAR
138,300,000.00
12,447,000.00
30,000,000.00
(11,000,000.00)
5,253,000.00
175,000,000.00
169,747,000.00
jurnal umum
2016 beban kas
Saldo awal
Biaya jasa kini 34,000.00
Biaya bunga 25,000.00
Pendapatan bunga (22,200.00)
Iuran (26,000.00)
Imbalan
Remeasurement-rugi aktuarial
Remeasurement-rugi aktuarial
Jumlah tahun berjalan 36,800.00 (26,000.00)
Saldo akhir
20,000.00
(9,500.00) 9,500.00
(26,400.00)
(35,900.00) 25,100.00
(13,900.00) (2,900.00) (279,500.00)
- (289,000.00)
BENAR
memo
nilai wajar aset program
222,000.00
22,200.00
26,000.00
(20,000.00)
26,400.00
276,600.00
250,200.00