PEMBAGIAN LABA
33. IMBALAN KERJA (lanjutan) EMPLOYEE BENEFITS (continued)
c. Tunjangan kesehatan hari tua c. Post-retirement health care benefits
Perusahaan juga menetapkan untuk menyediakan tambahan tunjangan kesehatan hari tua bagi seluruh karyawan tetap, para pensiunan dan mantan direksi yang ditetapkan oleh perjanjian bersama dengan Yayasan Kesejahteraan Pegawai dan Pensiunan Gas Negara (YKPP Gas Negara). Sumber dana program pensiun berasal dari kontribusi karyawan/anggota direksi dan Perusahaan masing-masing sebesar 3% dan 5% dari penghasilan dasar. Untuk tahun yang
berakhir pada tanggal-tanggal
31 Desember 2015 dan 2014, total pembayaran kepada YKPP Gas Negara sebesar US$762.611 dan US$832.813 yang disajikan dalam akun ”Beban Umum dan Administrasi” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
The Company also decided to provides additional post-retirement health care benefits for its eligible permanent employees, retired employees and ex member of directors, as covered in a cooperative agreement with
Yayasan Kesejahteraan Pegawai dan
Pensiunan Umum Gas Negara (YKPP Gas Negara). The fund is contributed by both employees/member of directors and the Company with contribution of 3% and 5% from the basic income. For the years ended December 31, 2015 and 2014, the total contributions to YKPP Gas Negara amounted to US$762,611 and US$832,813 and presented as “General and Administrative Expense” in the consolidated statement of profit or loss and other comprehensive income.
Perusahaan tidak mempunyai kewajiban untuk memberikan bantuan pendanaan tambahan selain besaran kontribusi iuran apabila YKPP Gas Negara mengalami ketidakcukupan dana dalam pelaksanaan tunjangan kesehatan hari tua.
The company has no obligation to provide additional funds except for the contribution above when YKPP Gas Negara experiencing insufficient funds in the implementation of post retirement health care benefits.
d. Imbalan Pensiun Iuran Pasti d. Defined Contribution Pension Plan
Sejak Februari 2009, Perusahaan menyelenggarakan program pensiun iuran pasti untuk seluruh karyawan tetapnya yang memenuhi syarat yang dananya dikelola oleh
Dana Pensiun Lembaga Keuangan
BNI, Manulife Indonesia dan Bringin Jiwa Sejahtera yang didirikan berdasarkan
Surat Keputusan Direksi
No. 002000.K/KP.05/UM/2009 tanggal 6 Februari 2009.
Since February 2009, the Company established a defined contribution plan for all of its eligible permanent employees which is managed by Dana Pensiun Lembaga Keuangan BNI, Manulife Indonesia and Bringin Jiwa Sejahtera. the establishment of which was approved based
on Director’s Decision Letter
No. 002000.K/KP.05/UM/2009. dated
February 6, 2009.
Dana pensiun ini didirikan berdasarkan persetujuan dari Menteri Keuangan
masing-masing dalam Surat
Keputusannya No. KEP.1100/KM.17/1998.
No. KEP.231/KM.17/1994 dan
No. KEP.184/KM.17/1995.
Both The Pension Plan was established based on the approval from the Ministry of Finance in its Decision Letter No. KEP.1100/KM.17/1998.
No. KEP.231/KM.17/1994 and
No. KEP.184/ KM.17/1995, respectively.
Sumber dana program pensiun berasal dari kontribusi karyawan dan Perusahaan masing-masing sebesar 5% dan 15% dari penghasilan dasar pensiun. Beban pensiun yang dibebankan pada operasi masing-masing adalah sebesar US$2.086.376 dan US$2.546.839 untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014.
The fund is contributed by both employees and the Company with contribution of 5% and 15%, respectively. of the basic pension income.
Pension expense charged to operations
amounted to US$2,086,376 and US$2,546,839 for the years ended December 31, 2015 and 2014, respectively.
e. Imbalan Kerja Jangka Panjang e. Long-term Employees’ Benefits Liabilitas imbalan kerja jangka panjang pada
tanggal-tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
Long-term employees’ benefits liabilities as of December 31, 2015 and 2014 are as follows:
31 Desember/ December 31,
2014 (Disajikan Kembali
Catatan 4)/
2015 (As Restated Note 4)
Imbalan pasca kerja Post retirement benefits
Perusahaan 86.568.021 115.469.714 The Company
Entitas Anak 4.820.697 5.891.774 Subsidiaries
Sub-total 91.388.718 121.361.488 Sub-total
Imbalan kerja
jangka panjang lainnya Other long-term benefits
Perusahaan 4.144.904 4.504.475 The Company
Entitas Anak 75.212 81.149 Subsidiaries
Sub-total 4.220.116 4.585.624 Sub-total
Total 95.608.834 125.947.112 Total
Dikurangi imbalan kerja jangka panjang yang Less current maturities of
jatuh tempo dalam waktu satu tahun: long-term employees’ benefit:
Imbalan pasca kerja Post retirement benefits
Perusahaan 15.358.266 13.429.051 The Company
Entitas Anak - - Subsidiaries
Sub-total 15.358.266 13.429.051 Sub-total
Imbalan kerja
jangka panjang lainnya Other long-term benefits
Perusahaan 2.393.912 2.583.913 The Company
Entitas Anak 13.379 5.812 Subsidiaries
Sub-total 2.407.291 2.589.725 Sub-total
Total 17.765.557 16.018.776 Total
Bagian jangka panjang, Neto 77.843.277 109.928.336 Long-term portion, Net
Kelompok Usaha memberikan imbalan kerja jangka panjang kepada karyawan sesuai dengan Perjanjian Kerja Bersama yang dibandingkan dengan imbalan berdasarkan Undang-undang Ketenagakerjaan No. 13/2003 (UU No. 13/2003), mana yang lebih tinggi. Imbalan tersebut tidak didanai.
The Group provides long-term employees’ benefits to its employee in accordance with the Collective Labor Agreement as compared with benefits under Labor Law No. 13/2003 (Law No. 13/2003), and provide whichever is higher. The benefits are unfunded.
33. IMBALAN KERJA (lanjutan) 33. EMPLOYEE BENEFITS (continued)
e. Imbalan Kerja Jangka Panjang e. Long-term Employees’ Benefits
Tabel berikut menyajikan komponen dari beban imbalan neto yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan jumlah yang diakui dalam laporan posisi keuangan konsolidasian untuk imbalan kerja yang dihitung oleh PT Sienco Aktuarindo Utama dan PT Dayamandiri Dharma Konsilindo, aktuaris independen, untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014, berdasarkan laporannya masing-masing tanggal 6 Januari 2016 dan 7 Januari 2015. Perhitungan aktuaris menggunakan metode “Projected Unit Credit” dengan asumsi-asumsi sebagai berikut:
The following tables summarize the components of net benefits expense recognized in the consolidated statement of profit or loss and other comprehensive income and the amounts recognized in the consolidated statements of financial position for the estimated liabilities for employees’ benefits as calculated by an independent actuary, PT Sienco Aktuarindo Utama and PT Dayamandiri Dharma Konsilindo for the year ended December 31, 2015 and 2014, in its reports dated January 6, 2016 and January 7, 2015. The actuarial calculation used the “Projected Unit Credit” method which utilized the following assumptions:
2015 2014
8.70% - 9.20% per Tahun/ 8.30% - 8.50% per Tahun/
Tingkat Bunga Aktuaria per Annum per Annum Actuarial Discount Rate
Tingkat Kematian TMI 2011 TMI 2011 Mortality Rate
7.00% - 10.00% per Tahun/ 8.00% - 10.00% per Tahun/
Kenaikan Gaji dan Upah per Annum per Annum Wages and Salaries Increase
Umur Pensiun 56 - 58 Tahun/Years 56 - 58 Tahun/Years Retirement Age
Tingkat Cacat 10% dari Tingkat 10% dari Tingkat Disability Rate
Kematian/from Mortality Kematian/from Mortality
Rate Rate
Tabel berikut ini menyajikan komponen beban dan liabilitas imbalan kerja karyawan konsolidasian.
The following tables summarize the
consolidated components of employees’
benefits expense and liabilities.
a. Beban kesejahteraan karyawan a. Employees’ benefits expense
Imbalan pasca kerja Post retirement benefits
Tahun yang berakhir pada tanggal 31 Desember/Years ended December 31,
2014 (Disajikan Kembali
Catatan 4)/
2015 (As Restated Note 4)
Biaya jasa kini 6.303.255 8.102.726 Current service cost
Beban bunga dari kewajiban Net interest on the net
manfaat pasti 9.219.031 9.468.916 defined benefits liability
Biaya jasa lalu (5.291) 1.764 Current service cost
Kurtailmen dan penyelesaian - 3.117.397 Curtailment and settlement
Pengembalian aset program Return on plan asset
diluar pendapatan bunga 4.372 - exclude interest income
Pendapatan bunga aset program (61.643) - Interest income on plan asset
Penilaian kembali liabilitas Re-measurement of liabilities
(aset) imbalan pasti neto (387.162) - (asset) defined benefit net
e. Imbalan Kerja Jangka Panjang e. Long-term Employees’ Benefits
a. Beban kesejahteraan karyawan a. Employees’ benefits expense
Imbalan kerja jangka panjang lainnya Other long-term benefits
Tahun yang berakhir pada tanggal 31 Desember/Years ended December 31,
2014 (Disajikan Kembali
Catatan 4)/
2015 (As Restated Note 4)
Biaya jasa kini 1.399.431 1.757.947 Current service cost
Beban bunga dari kewajiban Net interest on the net
manfaat pasti 292.867 279.753 defined benefits liability
Biaya jasa lalu 27.888 507 Past service cost
Penilaian kembali liabilitas Re-measurement of liabilities
(aset) imbalan pasti neto (241.842) - (asset) defined benefit net
Beban imbalan kerja - neto 1.478.344 2.038.207 Employee benefit expense - net
b. Liabilitas kesejahteraan karyawan b. Employees’ benefits liability
Imbalan pasca kerja Post retirement benefits
31 Desember/ December 31,
2014 (Disajikan Kembali
Catatan 4)/
2015 (As Restated Note 4)
Nilai kini dari liabilitas Present value of defined
Imbalan kerja 92.896.216 121.361.488 benefits obligation
Liabilitas imbalan kerja, yang 92.896.216 121.361.488 Employee benefits liability,
dilaporkan sebelumnya as previously reported
Nilai wajar aset program (1.507.498) - Fair value of plan asset
Liabilitas imbalan kerja 91.388.718 121.361.488 Employee benefit liability
Imbalan kerja jangka panjang lainnya Other long-term benefits
31 Desember/ December 31,
2014 (Disajikan Kembali
Catatan 4)/
2015 (As Restated Note 4)
Nilai kini kewajiban imbalan Present value of employee benefits
pasti 4.220.116 4.585.624 obligation
33. IMBALAN KERJA (lanjutan) 33. EMPLOYEE BENEFITS (continued)
e. Imbalan Kerja Jangka Panjang (lanjutan) e. Long-term Employees’ Benefits (continued)
c. Mutasi liabilitas diestimasi atas imbalan kerja karyawan
c. The movements in the estimated liabilities for employees’ benefits
Perubahan dalam liabilitas kesejahteraan
karyawan untuk pada tanggal
31 Desember 2015 dan 2014, sebagai berikut:
The movements in the employee benefits liability as of December 31, 2015 and 2014, are as follows:
Imbalan pasca kerja Post retirement benefits
31 Desember/ December 31,
2014 (Disajikan Kembali
Catatan 4)/
2015 (As Restated Note 4)
Saldo awal tahun 121.361.488 101.431.764 Beginning balance of year
Beban imbalan kerja 15.072.562 20.690.803 Employee benefits expense
Pembayaran selama
tahun berjalan (3.722.290 ) (6.010.219) Payments during the year
Pendapatan komprehensif lain (26.046.360 ) 5.275.588 Other comprehensive income
Transfer liabilitas dari akuisisi Transfer of liabilities from acquisition of
entitas anak - 1.228.011 subsidiaries
Kontribusi (1.673.984 ) - Contributions
Rugi (laba) selisih kurs (13.602.698 ) (1.254.459) Foreign exchange loss (gain)
Saldo akhir tahun 91.388.718 121.361.488 Balance at end of year
Imbalan kerja jangka panjang lainnya Other long-term benefits
31 Desember/ December 31,
2014 (Disajikan Kembali
Catatan 4)/
2015 (As Restated Note 4)
Saldo awal tahun 4.585.624 3.609.357 Beginning balance of year
Beban imbalan kerja 1.478.344 2.038.207 Employee benefits expense
Pembayaran selama
tahun berjalan (1.392.923 ) (1.221.105) Payments during the year
Pendapatan komprehensif lain - 269.562 Other comprehensive income
Rugi selisih kurs (450.929 ) (110.397) Foreign exchange loss
e. Imbalan Kerja Jangka Panjang (lanjutan) e. Long-term Employees’ Benefits (continued) d. Mutasi nilai kini dari liabilitas imbalan pasti
adalah sebagai berikut:
d. The movements in the present value of defined benefits obligation are as follows:
Imbalan pasca kerja Post retirement benefits
31 Desember/ December 31,
2014 (Disajikan Kembali
Catatan 4)/
2015 (As Restated Note 4)
Saldo awal tahun 121.361.488 101.431.764 Beginning balance of year
Biaya jasa kini 6.303.255 8.102.726 Current service cost
Biaya bunga 9.219.031 9.468.916 Interest cost
Kurtailmen dan penyelesaian 3.117.397 Curtailment and settlement
Pengembalian aset program Return on plan asset
diluar pendapatan bunga 4.372 - exclude interest income
Pendapatan bunga aset program (61.643) - Interest income on plan asset
Penilaian kembali liabilitas Re-measurement of liabilities
(aset) imbalan pasti neto (387.162 ) - (asset) defined benefit net
Transfer liabilitas dari akuisisi Transfer of liabilities from acquisition of
entitas anak 1.228.011 Subsidiaries
Biaya jasa lalu (5.291 ) 1.764 Past service cost
Ekspektasi pembayaran
Imbalan (3.722.290 ) (6.010.219) Expected benefit payment
Pengukuran kembali Remeasurement of defined
program imbalan pasti: benefit program:
Penyesuaian historis (4.487.823 ) (2.632.292) Experience adjustment
Perubahan asumsi finansial (21.558.537 ) 7.907.880 Change in financial assumption
Kontribusi (1.673.984) - Contributions
Rugi (laba) selisih kurs (13.602.698 ) (1.254.459) Foreign exchange loss (gain)
Saldo akhir tahun 91.388.718 121.361.488 Balance at end of year
Imbalan kerja jangka panjang lainnya Other long-term benefits
31 Desember/ December 31, 2014 (Disajikan Kembali Catatan 4)/
2015 (As Restated Note 4)
Saldo awal tahun 4.585.624 3.609.357 Beginning balance of year
Biaya jasa kini 1.399.431 1.757.947 Current service cost
Biaya bunga 292.867 279.753 Interest cost
Biaya jasa lalu 27.888 507 Past service cost
Penilaian kembali liabilitas Re-measurement of liabilities
(aset) imbalan pasti neto (241.842) - (asset) defined benefit net
Ekspektasi pembayaran
Imbalan (1.392.923 ) (1.221.105) Expected benefit payment
Pengukuran kembali Remeasurement of defined
program imbalan pasti: benefit program:
Penyesuaian historis - 193.446 Experience adjustment
Perubahan asumsi finansial - 76.116 Change in financial assumption
Laba selisih kurs (450.929 ) (110.397) Foreign exchange gain
33. IMBALAN KERJA (lanjutan) 33. EMPLOYEE BENEFITS (continued)
e. Imbalan Kerja Jangka Panjang (lanjutan) e. Long-term Employees’ Benefits (continued)
Beban imbalan pascakerja telah dibebankan pada operasi tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014.
The cost of post-employment benefits were charged to operations for the year ended December 31, 2015 and 2014.
Analisa sensitivitas kuantitatif untuk asumsi-asumsi yang signifikan pada tanggal 31 Desember 2015 adalah sebagai berikut:
The quantitative sensitivity analysis for
significant assumpstions as of December 31, 2015 is as follows:
Tingkat diskonto/ Kenaikan gaji dimasa depan/ Discount rates Future salary increases
___
Pengaruh nilai Pengaruh nilai
kini atas kini atas
kewajiban kewajiban
imbalan kerja/ imbalan kerja/
Effect on Effect on
present value present value Persentase/ of benefits Persentase/ of benefits Percentage obligation Percentage obligation
2015 2015
Kenaikan 1% (5.182.172) 1% 8.304.573 Increase
Penurunan (1%) 9.200.763 (1%) (7.358.412) Decrease
Jadual jatuh tempo dari liabilitas imbalan pasti pada tanggal 31 Desember 2015 dan 2014:
The maturity profile of defined benefits obligation as of December 31, 2015 and 2014:
31 Desember/ December 31,
2014 (Disajikan Kembali
Catatan 4)/
2015 (As Restated Note 4)
1 tahun 17.833.492 15.383.194 Within one year
2 - 5 tahun 33.131.154 46.778.762 2 - 5 years
Lebih dari 5 tahun 544.268.712 834.211.000 More than 5 years
Total 595.233.358 896.372.956 Total
Jadual jatuh tempo dari liabilitas imbalan jangka panjang lainnya pada tanggal 31 Desember 2015 dan 2014:
The maturity profile of other long-term benefit as of December 31, 2015 and 2014: 31 Desember/ December 31, 2014 (Disajikan Kembali Catatan 4)/
2015 (As Restated Note 4)
1 tahun 3.580.706 4.156.204 Within one year
2 - 5 tahun 5.135.509 3.847.011 2 - 5 years
Lebih dari 5 tahun 4.084.617 7.171.837 More than 5 years
Total 12.800.832 15.175.052 Total
e. Imbalan Kerja Jangka Panjang (lanjutan) e. Long-term Employees’ Benefits (continued) Durasi rata - rata kewajiban manfaat pasti
diakhir periode pelaporan masing - masing untuk Perusahaan dan Entitas Anak berkisar antara 10-21 tahun (31 Desember 2014: 10 - 22 tahun).
The average duration of the defined benefits plan obligation at the end of reporting period for the Company and subsidiaries approximately from 10-21 years (December 31, 2014: 10 - 22 years).
Permata, Sena, Widar, Perkasa dan KJG tidak membentuk cadangan imbalan pasca kerja, karena jumlahnya tidak material.
Permata, Sena, Widar, Perkasa, and KJG did not provide for employee benefit liability, since the amount is immaterial.
Seluruh beban imbalan kerja karyawan jangka panjang Kelompok Usaha disajikan sebagai akun “Beban Operasi - Gaji dan Kesejahteraan Karyawan” di dalam laporan laba rugi dan penghasilan komprehensif konsolidasian lain.
All the employees’ benefits expenses of the Group are presented as “Operating Expenses - Salaries
and Employees’ Benefits” account in the
consolidated statement of profit or loss and other comprehensive income.
Manajemen Kelompok Usaha 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.
34. KEPENTINGAN NONPENGENDALI 34. NON-CONTROLLING INTERESTS
31 Desember 2015/December 31, 2015 Bagian atas laba Perubahan
Saldo/Balance (rugi) neto/ ekuitas lainnya/ Saldo/Balance 1 Jan. 2015/ Share in net Other equity 31 Des. 2015/ Jan. 1. 2015 profit (loss) movement Dec. 31. 2015
PGASKOM (240) 1.530 836 2.126 PGASKOM
PGASSOL 21.202 42.108 (137.798) (74.488) PGASSOL
KJG 8.616 1.515.386 996.289 2.520.291 KJG
Total 29.578 1.559.024 859.327 2.447.929 Total
31 Desember 2014 (Disajikan kembali-Catatan 4)/ December 31, 2014 (As restated Note 4)
Bagian atas laba Perubahan
Saldo/Balance (rugi) neto/ ekuitas lainnya/ Saldo/Balance 1 Jan. 2014/ Share in net Other equity 31 Des. 2014/ Jan. 1. 2014 profit (loss) movement Dec. 31. 2014
PGASKOM 325 (177) (388) (240) PGASKOM
PGASSOL 17.694 (10.914) 14.422 21.202 PGASSOL
KJG - (145.239) 153.855 8.616 KJG
35. SALDO DAN TRANSAKSI SIGNIFIKAN