lainnya ii. Pension postemployment benefits benefits and other Grup memberikan imbalan manfaat past
103/PFP-DBSI/VI/1-2/2016)
23. IMBALAN KERJA (lanjutan) EMPLOYEE BENEFITS (continued)
e. Imbalan kerja jangka panjang (lanjutan) e. Long-term employees’ benefits (continued) i. Imbalan pascakerja i. Post-employment benefit
Mutasi kewajiban imbalan pasti selama
periode berjalan adalah sebagai berikut: The movement in the post-employment benefit over the period is as follows:
Dampak atas
persyaratan
pendanaan
pembatasan aset/
Nilai kini Nilai wajar Impact of
kewajiban/ aset program/ minimum funding Present value Fair value of Jumlah/ requirement Jumlah/ obligation plan assets Total assets ceiling Total
Per 1 Januari As at January 1,
2016 92,896,216 (1,507,498) 91,388,718 - 91,388,718 2016
Diakui pada laporan Recognised in the
laba-rugi: profit or loss:
- Biaya jasa kini 461,357 - 461,357 - 461,357 Current service cost -
- Biaya jasa lalu - - - - - Past service cost -
- Rugi/(laba) Foreign exchange -
selisih kurs 2,501,580 (30,575) 2,471,005 - 2,471,005 loss/(gain)
- Laba Return on -
aset program - 14,056 14,056 - 14,056 plan assets
- Biaya bunga 7,444,766 (109,196) 7,335,570 - 7,335,570 Interest expense -
10,407,703 (125,715) 10,281,988 - 10,281,988
Pengukuran
kembali Remeasurement
diakui sebagai recognised
pendapatan as other
komprehensif comprehensive
lainnya, akibat: income, due to:
- Perubahan Changes in - asumsi financial keuangan 2,790,911 - 2,790,911 - 2,790,911 assumptions - Penyesuaian Experience - Pengalaman (5,214,890) - (5,214,890) - (5,214,890) adjustment (2,423,979) - (2,423,979) - (2,423,979) Pembayaran Benefit
manfaat oleh: paid by plan:
- Grup (8,679,757) - (8,679,757) - (8,679,757) The Group -
- Aset program (637,539) 637,539 - - - Plan assets -
(9,317,296) 637,539 (8,679,757) - (8,679,757)
Kontribusi - (1,530,992) (1,530,992) - (1,530,992) Contibution
Kenaikan akibat Increase due to
akuisisi 3,164,100 - 3,164,100 - 3,164,100 acquisition
Per 31 Desember As at December 31,
2016 94,726,744 (2,526,666) 92,200,078 - 92,200,078 2016
Biaya jasa kini 6,150,987 - 6,150,987 - 6,150,987 Current service cost
Rugi/(laba) Foreign exchange
selisih kurs 1,078,752 (22,248) 1,056,504 - 1,056,504 loss/(gain)
Biaya bunga 3,559,055 (101,318) 3,457,737 - 3,457,737 Interest expense
10,788,794 (123,566) 10,665,228 - 10,665,228
Diakui sebagai Recognised
pendapatan as other komprehensif comprehensive lainnya: income: - Pengembalian aset program diluar
pendapatan Return on plan -
bunga - 106,129 106,129 - 106,129 asset exclude
- Keuntungan Gain - dari from perubahan change in asumsi financial keuangan 5,344,425 - 5,344,425 - 5,344,425 assumptions - Penyesuaian pengalaman Experience -
dari nilai kini adjustment on
kewajiban (5,633,126) - (5,633,126) - (5,633,126) obligation
(288,701) 106,129 (182,572) - (182,572)
Pembayaran Benefit
manfaat oleh: paid by plan:
- Grup (10,965,507) (72,405) (11,037,912) - (11,037,912) The Group -
- Aset program (6,883) 6,883 - - - Plan assets -
(10,972,390) (65,522) (11,037,910) - (11,037,912)
23. IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS (continued)
e. Imbalan kerja jangka panjang (lanjutan) e. Long-term employees’ benefits (continued) i. Imbalan pascakerja (lanjutan) i. Post-employment benefit (continued)
Berikut asumsi pokok aktuari yang digunakan: Below are the assumptions used:
30 Juni/ 31 Desember/
June December
2017 2016
Tingkat bunga aktuaria 7.75% per tahun/ 8.50% per tahun/ Actuarial discount rate
per annum per annum
Tingkat kematian (mortalitas) TM I 2011 TM I 2011 Mortality rate
Kenaikan gaji dan upah 8.00% per tahun/ 8.00% per tahun/ Wages and salaries Increase
per annum per annum
Umur pensiun 56 tahun/years 56 tahun/years Retirement age
Tingkat cacat 10% dari tingkat 10% dari tingkat Disability rate
kematian/ kematian/
Mortality rate Mortality rate
Sensitivitas liabilitas pensiun secara keseluruhan terhadap perubahan asumsi tingkat diskonto dan tingkat pertumbuhan gaji adalah sebagai berikut:
Sensitivity of the overall pension liability to changes in the discount rate and salary increase rate assumptions is as follows:
Dampak terhadap liabilitas secara
Perubahan asumsi/ keseluruhan/Impact
Change in assumptions on overall liability
30 Juni 2017 June 30, 2017
kenaikan/increase by 1% turun/decrease by USD95 juta/million
Tingkat diskonto penurunan/decrease by 1% naik/increase by USD81 juta/million Discount rate
Tingkat pertumbuhan kenaikan/increase by 1% naik/increase by USD81 juta/million
gaji penurunan/decrease by 1% turun/decrease by USD96 juta/million Salary increase rate
31 Desember 2016 December 31, 2016
kenaikan/increase by 1% turun/decrease by USD98 juta/million
Tingkat diskonto penurunan/decrease by 1% naik/increase by USD86 juta/million Discount rate
Tingkat pertumbuhan kenaikan/increase by 1% naik/increase by USD85 juta/million
gaji penurunan/decrease by 1% turun/decrease by USD99 juta/million Salary increase rate
Analisa sensitivitas didasarkan pada perubahan atas satu asumsi aktuarial dimana asumsi lainnya dianggap konstan. Dalam prakteknya, hal ini jarang terjadi dan perubahan beberapa asumsi mungkin saling berkorelasi. Dalam perhitungan sensitivitas kewajiban imbalan pascakerja atas asumsi aktuarial utama, metode yang sama (perhitungan nilai kini kewajiban imbalan pascakerja) telah diterapkan seperti dalam penghitungan kewajiban pensiun yang diakui dalam laporan posisi keuangan.
The sensitivity analysis are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions maybe correlated. When calculating the sensitivity of the post- employment benefit obligation to significant actuarial assumptions, the same method (present value of the post-employment benefit obligation) has been applied as when calculating the pension liability recognised within the statement of financial position.
23. IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS (continued)
e. Imbalan kerja jangka panjang (lanjutan) e. Long-term employees’ benefits (continued) ii. Imbalan jangka panjang lainnya ii. Other long-term benefit
Mutasi kewajiban imbalan jangka panjang lainnya selama tahun berjalan adalah sebagai berikut:
The movement in the other long-term benefit over the year is as follows:
30 Juni/ 31 Desember/
June December
2017 2016
Saldo awal 15,493,304 4,220,116 Beginning balance
Beban diakui Employee benefit expenses
pada laporan laba rugi: recognised in the profit and loss:
- Biaya jasa kini 640,075 14,987,481 Current service cost -
- Biaya jasa lalu 249,501 972,598 Past service cost -
- Biaya bunga 139,577 1,561,828 Interest expense -
- Rugi/(laba) selisih kurs 634,811 8,895 Foreign exchange loss/(gain) -
- Pengukuran kembali Remeasurement -
Perubahan asumsi Changes in
keuangan 872,434 810,663 financial assumptions
Penyesuaian pengalaman 2,811,328 (2,249,330) Experience adjustment 5,347,726 16,092,135
Penurunan karena transfer - (475,575) Decrease due to transfer
Kenaikan karena kombinasi bisnis - 48,077 Increase due to business combination Pembayaran manfaat oleh Grup (1,258,631) (4,391,449) Benefit paid by the Group
Saldo akhir 19,582,399 15,493,304 Ending balance
Asumsi pokok aktuari yang digunakan sama dengan asumsi penghitungan liabilitas imbalan pascakerja.
The actuarial assumptions used are the same as the calculation of post-employment benefit obligation.
Sensitivitas liabilitas pensiun secara keseluruhan terhadap perubahan asumsi tingkat diskonto dan tingkat pertumbuhan gaji adalah sebagai berikut:
Sensitivity of the overall pension liability to changes in the discount rate and salary increase rate assumptions is as follows:
Dampak terhadap liabilitas secara
Perubahan asumsi/ keseluruhan/Impact
Change in assumptions on overall liability
30 Juni 2017 June 30, 2017
kenaikan/increase by 1% turun/decrease by USD20 juta/million
Tingkat diskonto penurunan/decrease by 1% naik/increase by USD18 juta/million Discount rate
Tingkat pertumbuhan kenaikan/increase by 1% naik/increase by USD18 juta/million
gaji penurunan/decrease by 1% turun/decrease by USD20 juta/million Salary increase rate
31 Desember 2016 31 December 2016
kenaikan/increase by 1% turun/decrease by USD16 juta/million
Tingkat diskonto penurunan/decrease by 1% naik/increase by USD15 juta/million Discount rate
Tingkat pertumbuhan kenaikan/increase by 1% naik/increase by USD14 juta/million
23. IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS (continued)
e. Imbalan kerja jangka panjang (lanjutan) e. Long-term employees’ benefits (continued) ii. Imbalan jangka panjang lainnya (lanjutan) ii. Other long-term benefit (continued)
Analisa sensitivitas didasarkan pada perubahan atas satu asumsi aktuarial dimana asumsi lainnya dianggap konstan. Dalam prakteknya, hal ini jarang terjadi dan perubahan beberapa asumsi mungkin saling berkorelasi. Dalam perhitungan sensitivitas kewajiban imbalan jangka panjang lainnya atas asumsi aktuarial utama, metode yang sama (perhitungan nilai kini kewajiban imbalan jangka panjang lainnya) telah diterapkan seperti dalam penghitungan kewajiban pensiun yang diakui dalam laporan posisi keuangan.
The sensitivity analysis are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions maybe correlated. When calculating the sensitivity of the other long- term benefit obligation to significant actuarial assumptions the same method (present value of the long-term benefit benefit obligation) has been applied as when calculating the pension liability recognised within the statement of financial position.
PGN Property, Sena, Widar, Perkasa dan KJG tidak membentuk cadangan imbalan pascakerja, karena jumlahnya tidak material.
PGN Property, Sena, Widar, Perkasa, and KJG did not provide for employee benefit liability, since the amount is immaterial. Seluruh beban imbalan kerja karyawan
jangka panjang Grup disajikan sebagai akun “Beban operasi - gaji dan kesejahteraan karyawan” pada laporan laba rugi dan penghasilan komprehensif lain interim konsolidasian .
All the employees’ benefits expenses of the Group are presented as “Operating expenses - salaries and employees’ benefits” account in the interim consolidated statements of profit or loss and other comprehensive income.
Manajemen Grup berpendapat bahwa program jaminan hari tua cukup untuk menutupi semua imbalan yang diatur dalam UU No. 13/2003.
The management of the Group believes that the retirements benefits program adequately cover the benefits to be provided based on Law No. 13/2003. f. Manajemen risiko terkait program imbalan kerja f. Risk management related to employee benefit
program Grup terekspos dengan beberapa risiko melalui
program imbalan pascakerja dan imbalan jangka panjang lainnya. Risiko yang paling signifikan adalah sebagai berikut:
The Group is exposed to a number of risks through its post-employment benefit and other long-term benefits. The most significant risks areas follow:
Volatilitas aset Asset volatility
Dalam memenuhi kewajiban imbalan kerja, Grup menggunakan dana yang dihasilkan dari kegiatan operasi dan investasi pada instrumen obligasi Negara dan obligasi korporasi yang terdaftar di Bursa Efek Indonesia. Grup juga selalu menjaga kecukupan dana untuk melindungi kepastian Grup dalam memenuhi kewajiban manfaat karyawan di masa depan.
In order to fulfill the Group’s employment benefit obligations, the Group uses its fund generated from its operations and invested in government and corporate bonds listed in Indonesian Stock Exchange. Group also maintains fund sufficiency to prevent the Group from default in fulfilling its obligation to employee in the future.
Perubahan imbal hasil obligasi Changes in bond yields Penurunan imbal hasil obligasi korporasi akan
meningkatkan liabilitas program, walaupun hal ini akan saling hapus secara sebagian dengan kenaikan dari nilai obligasi Perusahaan yang dimiliki.
A decrease incorporate bond yields will increase plan liabilities, although this will be partially offset by an increase in the value of the Company’s bond holdings.
23. IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS (continued)