ZARLE AG Tahun 2019

JURNAL

Ket Beban Pensiun Penisun-

Tahunan Kas Oci-Gain/Loss Asset (liabilitas)

1 1 Jan'19 -
3 Beban Jasa 9,000
4 Beban Bunga 10,000
4 Pendapatan Bunga (10,000)
5 Pendanaan Kontribusi (8,000)
6 Benefit/Manfaat yg dibayarkan
Jurnal 9,000 (8,000) (1,000)
Saldo 31 Desember 2019 (1,000)

Jurnal
Beban Pensiun Th-an 9,000
Kas 8,000
Liabilitas Penisun 1,000
 MEMO

Kewajiban Aset
Imbalan Pasti Program

Disc.rate = 10%
(100,000) 100,000
(9,000)
(10,000)
10,000
8,000
7,000 (7,000)

(112,000) 111,000
ZARLE AG Tahun 2020- Amandemen Program Pensiun
JURNAL

Ket Beban Pensiun Penisun-

Tahunan Kas Oci-Gain/Loss Asset (liabilitas)

- 1 Jan'20 -
- (+) Biaya Jasa lalu 54,000
Saldo 1 Jan 2020
1 Beban Jasa 240,000
2 Beban Bunga 425,400
2 Pendapatan Bunga 264,000
3 Pendanaan Kontribusi (270,000)
4 Benefit/Manfaat yg dibayarkan
ASSET GAIN 264,000
LIABILITY GAIN 18,000
Jurnal 983,400 (270,000) (713,400)
Saldo 31 Desember 2020 (1,181,400)

Jurnal
Beban Pensiun Th-an 983,400
Kas 270,000
Liabilitas Penisun 713,400
 MEMO

Kewajiban Aset
Imbalan Pasti Program

Disc.rate = 10%
(4,200,000) 3,750,000
(54,000)
(4,254,000)
(240,000)
(425,400)
(264,000)
270,000
225,000 (225,000)

(18,000)

(4,694,400) 3,513,000

(80,360) net liability

 ZARLE AG Tahun 2020- Amandemen Program Pensiun
JURNAL MEMO

Kewajiba Aset
Penisun- n
Ket Beban Oci- Imbalan Program
Pensiun Kas Gain/Los Asset Pasti
Tahunan s (liabilitas
)
Disc.rate 10%
=
-
1 Jan'20 - ### ###
-
(+) Biaya J 54,000 (54,000)
Saldo 1 Jan 2020 ###
1 Beban Jasa 240,000 (240,000)
2 Beban Bun 425,400 (425,400)
2 Pendapata 264,000 (264,000)
3 Pendanaan Kontribus(270,000) 270,000
4 Benefit/Manfaat yg dibayarkan 225,000 (225,000)
ASSET GAIN 264,000
LIABILITY GAIN 18,000 (18,000)
Jurnal 983,400 (270,000) (713,400)
do 31 Desember 2020 ### ### ###

Jurnal
Beban Pe 983,400
Kas 270,000
Liabilitas Pen 713,400
ZARLE AG Tahun 2021- Perubahan Asumsi Aktuarial
JURNAL

Ket Beban Pensiun Penisun-

Tahunan Kas Oci-Gain/Loss Asset (liabilitas)

- 1 Jan'21 -
1 Beban Jasa 13,000
2 Beban Bunga (420,000)
2 Pendapatan Bunga (351,300)
3 Pendanaan Kontribusi (24,000)
4 Benefit/Manfaat yg dibayarkan
Asset Loss 339,300
Liability Loss 4,882,500
Jurnal (758,300) (24,000) 5,221,800 (4,439,500)
Saldo 31 Desember 2021 5,221,800 3,273,500

Jurnal
Beban Pensiun Th-an (758,300)
Oci-Gain/Loss 5,221,800
Kas 24,000
Liabilitas Penisun ###
-
 MEMO

Kewajiban Aset
Imbalan Pasti Program

Disc.rate = 10%
4,200,000 3,513,000
(13,000)
420,000
351,300
24,000
10,500 (10,500)
(339,300)
(4,882,500)

(265,000) 3,538,500

(105.400) net liability