LABA SEBELUM PAJAK PENGHASILAN 8.508 INCOME BEFORE INCOME TAX BEBAN PAJAK PENGHASILAN - NETO (2.107) INCOME TAX EXPENSE - NET
19. LIABILITAS IMBALAN KERJA (lanjutan) EMPLOYEE BENEFIT LIABILITIES (continued)
a. Imbalan Pensiun (lanjutan) a. Retirement Benefits (continued)
Kelompok Usaha menunjuk PT Mercer Indonesia, aktuaris independen, untuk melakukan penilaian dari taksiran liabilitas untuk imbalan pascakerja dan liabilitas atas uang pesangon, uang penghargaan masa kerja dan uang penggantian hak bagi karyawan tetapnya.
The Group has appointed PT Mercer Indonesia, an independent actuary, to conduct a valuation of the expected obligation for post-employment, severance, gratuity and compensation benefits of its qualified permanent employees.
Penilaian aktuaris dihitung dengan menggunakan metode projected-unit-credit yang berdasarkan asumsi-asumsi berikut:
The actuarial valuation was determined using the projected-unit-credit method, which considered the following assumptions:
Perusahaan/ Entitas Anak/
Company Subsidiaries
Tingkat diskonto 9% 9%-10% Discount rate
Kenaikan gaji dan upah 7,5% 7,5% Wage and salary increase
Umur pensiun 55 tahun/55 years 55 tahun/55 years Retirement age
Rata-rata perputaran 1% untuk karyawan berumur 1%-5% untuk karyawan Average employee
karyawan 20 tahun hingga berumur di atas 20 tahun, turnover
54 tahun/ menurun secara garis lurus
1% for employees with ages sampai dengan 0% pada from 20 years old up to umur 55 tahun/
54 years old 1%-5% for employees with ages from 20 years old,
decreasing linearly to 0% at age 55
Beban imbalan kerja yang diakui di laporan laba rugi dan penghasilan komprehensif lain konsolidasian terdiri dari:
The employee benefits expense recognized in the consolidated statement of profit or loss and other comprehensive income consisted of the following:
2014
(Sembilan Bulan/
2015 Nine Months)
(Sembilan Bulan/ (Disajikan Kembali/ Nine Months) Restated)
Biaya jasa kini 21.551 23.656 Current service costs
Biaya bunga 39.960 34.397 Interest costs
Total 61.511 58.053 Total
kecuali dinyatakan lain)
19. LIABILITAS IMBALAN KERJA (lanjutan) 19. EMPLOYEE BENEFIT LIABILITIES (continued)
a. Imbalan Pensiun (lanjutan) a. Retirement Benefits (continued)
Mutasi nilai kini liabilitas imbalan pasti adalah sebagai berikut:
Movements in the present value of the defined benefit obligation are as follows:
2015 2014
(Sembilan Bulan/ (Satu Tahun/
Nine Months) One Year)
Saldo awal periode 564.089 535.306 Balance at beginning of period
Beban pensiun yang dibebankan
ke laba rugi Pension cost charged to profit or loss
Biaya jasa 21.551 31.490 Service costs
Bunga neto 39.960 45.846 Net interest
Sub-total yang dibebankan ke
laba rugi 61.511 77.336 Sub-total included in profit or loss
Keuntungan (kerugian) aktuarial
yang diakui sebagai penghasilan Re-measurement gains (losses) in
komprehensif lain - 2 other comprehensive income
Perubahan asumsi aktuarial atas Actuarial changes arising from changes
asumsi finansial - (27.930) in financial assumptions
Koreksi aktuarial - 39.976 Experience adjustments
Sub-total yang diakui dalam
penghasilan komprehensif Sub-total included in other
lain - 12.048 comprehensive income
Pembayaran selama
periode berjalan (64.779) (59.374) Payments during the period
Dekonsolidasi Entitas Anak - (1.227) Deconsolidation of a Subsidiary
Saldo akhir periode 560.821 564.089 Balance at end of period
Jumlah nilai kini liabilitas imbalan pasti dan penyesuaian liabilitas program untuk imbalan pensiun adalah sebagai berikut:
The amounts of the present value of defined benefit obligation and experience adjustment on plan liabilities for retirement benefits are as follows:
30 September 2015/ 31 Desember 2014/ 31 Desember 2013/
September 30, 2015 December 31, 2014 December 31, 2013
Nilai kini liabilitas imbalan Present value of defined pasti 560.821 564.089 535.500 benefit obligation Penyesuaian liabilitas Experience adjustment on program - 12.048 (8.868 ) plan liabilities
kecuali dinyatakan lain)
19. LIABILITAS IMBALAN KERJA (lanjutan) 19. EMPLOYEE BENEFIT LIABILITIES (continued)
b. Imbalan Kesehatan Pascakerja b. Post-retirement Healthcare Benefits
Perusahaan mulai mengadakan program penggantian biaya rawat inap pascakerja (Program) kepada semua karyawan tetapnya yang memenuhi persyaratan sejak bulan Maret 2005, sedangkan DAP dimulai pada bulan Januari 2012. Program ini tidak didanai. Perusahaan dan DAP telah menunjuk PT Mercer Indonesia, aktuaris independen, untuk melakukan penilaian atas taksiran liabilitas untuk imbalan kesehatan pascakerja.
The Company started to provide post-retirement healthcare benefits (the “Plan”) to all of its qualified permanent employees since March 2005, while DAP started in January 2012. The Plans are not funded. The Company and DAP have appointed PT Mercer Indonesia, an independent actuary, to conduct a valuation of the expected obligations for post-retirement healthcare benefits.
Penilaian aktuaris ditentukan dengan menggunakan metode projected-unit-credit, yang mempertimbangkan asumsi-asumsi berikut:
The actuarial valuation was determined using the projected-unit-credit method, which considered the following assumptions:
Tingkat diskonto : 10% Discount rate
Trend biaya medis : 8% Medical cost trend
Usia pensiun : 55 tahun/55 years Retirement age
Tingkat mortalitas : TMI 2011 Mortality rate
Tingkat cacat : 10% dari tingkat mortalitas/10% of mortality rate Disability rate
Rata-rata perputaran karyawan : 1% untuk karyawan berumur 20 tahun Average employee turnover
sampai dengan 50 tahun/ 1% for employees with ages from
20 years old up to 50 years old
Beban untuk imbalan kesehatan pascakerja karyawan yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian terdiri dari:
The post-retirement healthcare benefit expenses recognized in the consolidated statement of profit or loss and other comprehensive income consisted of the following:
2014
(Sembilan Bulan/
2015 Nine Months)
(Sembilan Bulan/ (Disajikan Kembali/ Nine Months) Restated)
Biaya jasa kini 727 825 Current service costs
Biaya bunga 1.591 1.557 Interest costs
Neto 2.318 2.382 Net
kecuali dinyatakan lain)
19. LIABILITAS IMBALAN KERJA (lanjutan) 19. EMPLOYEE BENEFIT LIABILITIES (continued)
b. Imbalan Kesehatan Pascakerja (lanjutan) b. Post-retirement Healthcare Benefits (continued)
Mutasi nilai kini liabilitas manfaat imbalan kesehatan pascakerja adalah sebagai berikut:
Movements in the present value of the defined benefit obligation are as follows:
2015 2014
(Sembilan Bulan/ (Satu Tahun/
Nine Months) One Year)
Saldo awal periode 22.009 23.899 Balance at beginning of period
Beban pensiun yang dibebankan
ke laba rugi Pension cost charged to profit or loss
Biaya jasa kini 727 1.100 Current service costs
Biaya bunga 1.591 2.077 Interest costs
Sub-total yang dibebankan ke
laba rugi 2.318 3.177 Sub-total included in profit or loss
Pembayaran selama
periode berjalan (1.774) (3.322) Payments during the period
Keuntungan (kerugian) aktuarial
yang diakui sebagai penghasilan Re-measurement gains (losses) in
komprehensif lain - (1.745) other comprehensive income
Saldo akhir periode 22.553 22.009 Balance at end of period
Jumlah nilai kini liabilitas imbalan pasti dan penyesuaian liabilitas program untuk imbalan kesehatan pascakerja adalah sebagai berikut:
The amounts of the present value of defined benefit obligation and experience adjustment on plan liabilities for post-retirement healthcare benefits are as follows:
30 September 2015/ 31 Desember 2014 31 Desember 2013/
September 30, 2015 December 31, 2014 December 31, 2013
Nilai kini liabilitas imbalan Present value of defined
pasti 22.553 22.009 23.899 benefit obligation
Penyesuaian liabilitas Experience adjustment on
kecuali dinyatakan lain)