PARTICIPATING INTEREST Pada tahun 2014 dan 2013, Grup melakukan
20. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan)
20. EMPLOYEE BENEFITS LIABILITIES (continued)
a. Program imbalan pasca-kerja dan imbalan kerja jangka panjang lainnya (lanjutan)
a. Post-employment benefit plans and other
long-term employee benefits (continued)
1. Program imbalan pasca-kerja (lanjutan) 1. Post-employment benefit plans
(continued)
(ii) Tunjangan kesehatan pasca-kerja (ii) Post-retirement healthcare benefits
Tunjangan kesehatan pasca-kerja
meliputi para pensiunan
Perusahaan dan pasangannya
sejak pensiunan memasuki usia pensiun sampai meninggal dunia.
The post-retirement healthcare benefits involve the Company’s retired employees, and their spouses, from the date of the employees’ retirement until death.
(iii) Penghargaan atas pengabdian (PAP)
(iii) Severance and service pay (PAP)
Manfaat PAP terdiri dari imbalan tambahan yang diberikan pada saat karyawan memasuki usia pensiun dan dalam hal mengalami cacat
tetap, meninggal, atau
mengundurkan diri secara sukarela.
PAP benefits consist of additional benefits for employees to which they are entitled when they enter the pension period, and in the event of permanent disability, death, or voluntary resignation.
2. Program imbalan kerja jangka panjang
lainnya
2. Other long-term employee benefits
Perusahaan memberikan imbalan kerja jangka panjang lainnya dalam bentuk tunjangan Masa Persiapan Purnakarya (MPPK), biaya pemulangan, tunjangan cuti, Program Asuransi Mandiri Guna I dan Ulang Tahun Dinas, kecuali untuk program asuransi.
The Company provides other long-term employee benefits in the form of pre- retirement benefits (MPPK), repatriation costs, annual leave, the Mandiri Guna I
Insurance Program, and service
anniversaries except for the insurance program benefit.
3. Program Tabungan Pekerja 3. Employees’ Saving Plan
Perusahaan dan Entitas Anak tertentu
(keseluruhannya disebut Peserta)
menyelenggarakan program Tabungan Pekerja (TP) berupa program iuran pasti dimana seluruh iuran dikelola oleh PT Pertamina Dana Ventura, Entitas Anak dan yang akan diterima oleh pekerja pada saat masa kerjanya berakhir.
The Company and certain subsidiaries (together the Participants) operate an
Employees’ Saving Plan (TP) in the form
of a defined contribution plan where all contributions made are managed by PT Pertamina Dana Ventura, a subsidiary of the Company and the saving will be received by employees at the end of their service period.
b. Imbalan kerja karyawan b. Provision for employee benefits
Imbalan kerja karyawan entitas anak dihitung oleh aktuaris independen. Tabel berikut ini menyajikan ikhtisar liabilitas imbalan kerja sebagaimana tercatat pada laporan posisi keuangan konsolidasian:
The provision for employee benefits of the subsidiaries was also determined by independent actuaries. The table below presents a summary of the employee benefits liabilities reported in the consolidated statement of financial position:
20. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan)
20. EMPLOYEE BENEFITS LIABILITIES (continued)
b. Imbalan kerja karyawan (lanjutan) b. Provision for employee benefits (continued)
2014 2013
Perusahaan: The Company:
Pensiun dan imbalan Pension and other post
pasca-kerja lainnya: employment benefits:
- PPMP 41,576 51,090 PPMP -
- Tunjangan kesehatan pasca-kerja 1,701,639 1,767,186 Post-retirement healthcare benefits -
- PAP 710,859 736,683 PAP -
- Biaya pemulangan 23,561 23,897 Repatriation costs -
Sub jumlah 2,477,635 2,578,856 Subtotal
Imbalan kerja jangka Other long-term employee
panjang lainnya: benefits:
- MPPK 130,730 117,227 MPPK -
- Tunjangan cuti dan Annual leave and -
ulang tahun dinas 13,966 12,060 service anniversary
Sub jumlah 144,696 129,287 Subtotal
Jumlah - Perusahaan 2,622,331 2,708,143 Total - Company
Entitas Anak: Subsidiaries:
Pensiun dan imbalan Pension and other post-
pasca-kerja lainnya 150,695 135,101 employment benefit
Jumlah konsolidasian 2,773,026 2,843,244 Total consolidated
Bagian lancar (Catatan 17) (213,906) (157,355) Current portion (Note 17)
Bagian tidak lancar 2,559,120 2,685,889 Non-current portion
Rincian estimasi liabilitas imbalan pasca-kerja dan imbalan jangka panjang lainnya untuk masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2014 dan 2013 sebagai berikut:
The details of estimated post-employment benefit obligations and other long-term employment benefits for each of the programs operated by the Company as at 31 December 2014 and 2013 were as follows:
(i) Liabilitas imbalan pasca-kerja (i) Post-employment benefit obligations
2014 Tunjangan kesehatan pasca-kerja/ Post- Biaya retirement pemulangan/
PPMP/ healthcare PAP/ Repatriation Jumlah/
PPMP benefits PAP costs Total
Nilai kini liabilitas Present value of the
imbalan pasti 690,952 729,306 1,003,935 11,126 2,435,319 defined benefit obligations
Nilai wajar aset
program (720,048) - - - (720,048) Fair value of plan assets
Status yang belum
didanai (29,096) 729,306 1,003,935 11,126 1,715,271 Unfunded status
Biaya jasa lalu
yang belum diakui Unrecognised past
- non vested 355 - (21,593) 671 (20,567) service cost - non-vested
Laba/(rugi) aktuarial Unrecognised actuarial
yang belum diakui 70,317 972,333 (271,483) 11,764 782,931 gains/(losses)
20. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan)
20. EMPLOYEE BENEFITS LIABILITIES (continued)
b. Imbalan kerja karyawan (lanjutan) b. Provision for employee benefits (continued)
(i) Liabilitas imbalan pasca-kerja (lanjutan) (i) Post-employmen benefit obligations
(continued) 2013 Tunjangan kesehatan pasca-kerja/ Post- Biaya retirement pemulangan/
PPMP/ healthcare PAP/ Repatriation Jumlah/
PPMP benefits PAP costs Total
Nilai kini liabilitas Present value of the
imbalan pasti 644,997 719,545 953,666 11,875 2,330,083 defined benefit obligations
Nilai wajar aset
program (586,438) - - - (586,438) Fair value of plan assets
Status yang belum
didanai 58,559 719,545 953,666 11,875 1,743,645 Unfunded status
Biaya jasa lalu
yang belum diakui Unrecognised past
- non vested 637 - (22,832) 830 (21,365) service cost - non-vested
Laba/(rugi) aktuarial Unrecognised actuarial
yang belum diakui (8,106) 1,047,641 (194,151) 11,192 856,576 gains/(losses)
Jumlah - Perusahaan 51,090 1,767,186 736,683 23,897 2,578,856 Total - Company
Pengungkapan lima tahun untuk nilai terkait imbalan pasca kerja sebagai berikut:
Disclosure of five year relates with post- employment benefit are as follow:
2014 2013 2012 2011 2010
Nilai kini Present value of
liabilitas the defined benefit
imbalan pasti (690,952) (644,997) (1,029,744) (953,110) (800,223) obligation
Nilai wajar aset Fair value of plan
program 720,048 585,092 835,018 851,780 830,784 assets
Surplus/(defisit) Surplus/
program 29,096 (59,905) (194,726) (101,330) 30,561 (deficit) in the plan
Penyesuaian
pengalaman Experience
pada liabilitas adjustment on plan
program 7,311 1,974 (23,572) 26,057 1,791 liabilities
Penyesuaian
pengalaman Experience
pada aset adjustment on plan
program 140,059 (100,349) 19,139 4,208 69,307 assets
Mutasi nilai wajar aset program selama tahun berjalan sebagai berikut:
The movement in the fair value of plan assets of the year is as follows:
2014 2013
Saldo awal 586,438 835,018 Beginning balance
Hasil yang diharapkan dari
aset program 57,269 66,951 Expected return on plan assets
Keuntungan/(kerugian)
aktuarial 138,678 (103,897) Actuarial gain/(loss)
Iuran Perusahaan 12,258 5,690 Company’s contributions
Iuran pekerja 1,896 2,299 Employee contributions
Imbalan yang dibayar (57,780) (59,690) Benefits paid
Kerugian selisih kurs (18,711) (159,933) Foreign exchange loss
20. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan)
20. EMPLOYEE BENEFITS LIABILITIES (continued)
b. Imbalan kerja karyawan (lanjutan) b. Provision for employee benefits (continued)
(i) Liabilitas imbalan pasca-kerja (lanjutan) (i) Post-employmen benefit obligations
(continued) Tingkat pengembalian aktual aset program
pada tanggal 31 Desember 2014 adalah US$195.947 (2013: (US$36.946)).
The actual return on plan assets as at 31 December 2014 was US$195,947 (2013: (US$36,946)).
Mutasi kewajiban imbalan pasti selama tahun berjalan sebagai berikut:
The movement in the defined benefit obligation over the years are as follows:
2014 Tunjangan kesehatan pasca-kerja/ Post- Biaya retirement pemulangan/
PPMP/ healthcare PAP/ Repatriation Jumlah/
PPMP benefits PAP costs Total
Saldo awal 644,997 719,545 953,666 11,875 2,330,083 Beginning balance
Biaya jasa kini 5,229 9,631 50,349 895 66,104 Current service cost
Biaya bunga 57,591 65,692 81,946 985 206,214 Interest cost
(Keuntungan)/kerugian
aktuarial (7,657) (55,978) 61,120 (1,926) (4,441) Actuarial (gains)/losses
Imbalan yang dibayar (57,780) (29,965) (152,351) (793) (240,889) Benefits paid
Dampak perubahan Effect of changes in
asumsi aktuarial 64,374 36,047 31,734 306 132,461 actuarial assumptions
(Keuntungan)/kerugian Foreign currency
selisih kurs (15,802) (15,666) (22,529) (216) (54,213) (gains)/losses
Jumlah - Perusahaan 690,952 729,306 1,003,935 11,126 2,435,319 Total - Company
2013 Tunjangan kesehatan pasca-kerja/ Post- Biaya retirement pemulangan/
PPMP/ healthcare PAP/ Repatriation Jumlah/
PPMP benefits PAP costs Total
Saldo awal 1,029,744 1,529,800 1,400,967 21,264 3,981,775 Beginning balance
Biaya jasa kini 12,212 20,144 68,719 1,482 102,557 Current service cost
Biaya bunga 58,884 89,454 73,970 1,064 223,372 Interest cost
(Keuntungan)/kerugian
aktuarial (7,419) (182,913) (25,250) (2,777) (218,359) Actuarial (gains)/losses
Biaya jasa Past service
lalu - non-vested - - 40,682 - 40,682 cost - non-vested
Biaya jasa Past service
lalu - vested - - 1,872 - 1,872 cost - vested
Imbalan yang dibayar (59,690) (34,205) (148,486) (746) (243,127) Benefits paid
Dampak perubahan Effect of changes in
asumsi aktuarial (204,499) (468,697) (195,502) (4,848) (873,546) actuarial assumptions
(Keuntungan)/kerugian Foreign currency
selisih kurs (184,235) (234,038) (263,306) (3,564) (685,143) (gains)/losses
20. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan)
20. EMPLOYEE BENEFITS LIABILITIES (continued)
b. Imbalan kerja karyawan (lanjutan) b. Provision for employee benefits (continued)
(ii) Liabilitas imbalan kerja jangka panjang lainnya
(ii) Other long-term employee benefit
obligations