Page 384 - Annual Report PT Fast Food Indonesia Tbk 2024

LAPORAN KEBERLANJUTAN
SUSTAINABILITY REPORT
The original financial statements included herein are in the Indonesian
language.

PT FAST FOOD INDONESIA TBK PT FAST FOOD INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 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)

22. LIABILITAS IMBALAN KERJA (lanjutan) 22. EMPLOYEE BENEFITS LIABILITY (continued)
Perubahan liabilitas imbalan kerja Changes in employee benefits liability

Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2024 2023
Saldo awal 760.104.457 761.578.894 Beginning balance
Beban imbalan kerja 81.147.113 137.200.393 Employee benefits expenses
Imbalan yang dibayarkan (47.177.215) (53.595.483) Benefits paid
Kerugian (keuntungan) pengukuran
kembali atas liabilitas imbalan kerja Remeasurement loss (gain) on employee
karyawan yang diakui sebagai benefits liability recognized as
penghasilan komprehensif lain: other comprehensive income:
Perubahan aktuarial yang timbul dari: Actuarial changes arising from:
Perubahan asumsi keuangan (153.632.628) (73.691.499) Changes in financial assumptions
Penyesuaian pengalaman (29.346.664) (17.967.420) Experience adjustments
Perubahaan asumsi demografik 12.021.309 6.579.572 Changes in demographic assumption
Saldo akhir 623.116.372 760.104.457 Ending balance
Dikurangi bagian jangka pendek (52.944.382) (26.806.771) Less current portion
Bagian jangka panjang 570.171.990 733.297.686 Non-current portion

Beban imbalan kerja Employee benefits expenses
2024 2023
Biaya jasa kini 61.424.561 82.581.147 Current service cost
Biaya jasa lalu (27.493.650) - Past service cost
Beban bunga 47.216.202 54.619.246 Interest cost
Total 81.147.113 137.200.393 Total

Analisa sensitivitas terhadap asumsi utama yang Sensitivity analysis to the key assumptions used in
digunakan dalam menentukan liabilitas imbalan determining employee benefits liability as of
kerja pada tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023 are as follows:
adalah sebagai berikut:
(Penurunan)/Kenaikan
Liabilitas Imbalan Kerja Neto/
Kenaikan/(Penurunan)/ (Decrease)/Increase in the Net
Asumsi Utama Increase/(Decrease) Employee Benefits Liability Key Assumptions
31 Desember 2024 December 31, 2024
Tingkat diskonto 1%/(1%) (38.390.256)/43.331.820 Discount rate
Tingkat kenaikan gaji 1%/(1%) 43.832.040/(39.485.585) Salary increase rate
31 Desember 2023 December 31, 2023
Tingkat diskonto 1%/(1%) (53.502.175)/60.842.280 Discount rate
Tingkat kenaikan gaji 1%/(1%) 59.610.877/(53.473.812) Salary increase rate

Analisa sensitivitas di atas dihitung menggunakan The sensitivity analysis above has been determined
metode deterministik atas pengaruh terhadap based on a method that deterministic the impact on
liabilitas imbalan kerja sebagai hasil dari employee benefits liability as a result of reasonable
perubahan yang beralasan atas asumsi utama changes in key assumptions occurring at the end of
yang mungkin terjadi pada tanggal pelaporan. the reporting period.

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