SUBSIDIARY NET
19. LIABILITAS IMBALAN KERJA (lanjutan) EMPLOYEE BENEFITS LIABILITY (continued)
a. Imbalan Pensiun a. Retirement Benefits
Perusahaan menyelenggarakan program
pensiun iuran pasti (Program) untuk karyawan tetapnya. Iuran dana pensiun ditanggung oleh Perusahaan dan karyawan masing-masing sebesar 10% dan 5% dari penghasilan dasar pensiun karyawan. Total kontribusi yang
dibayarkan Perusahaan untuk program
pensiun ini dan dibebankan ke operasi untuk tiga bulan yang berakhir pada tanggal 31 Maret 2018 dan 2017 masing-masing sebesar Rp15.969 dan Rp15.648.
The Company has a defined contribution retirement plan (the “Plan”) covering its permanent employees. Contributions are funded and consist of the Company’s and the employees’ contributions computed at 10% and 5%, respectively, of the employees’ pensionable earnings. Total contributions paid by the Company to the plan for the three months ended March 31, 2018 and 2017 amounted to Rp15,969 and Rp15,648, respectively, which were charged to operations.
Dana pensiun dikelola oleh Dana Pensiun Karyawan Indocement Tunggal Prakarsa, yang pendiriannya telah disetujui oleh
Menteri Keuangan Republik Indonesia
pada tanggal 12 November 1991, yang kemudian diubah dengan Surat Keputusan No. Kep-332/KM.17/1994 tanggal 1 Desember 1994. Pada tanggal 31 Maret 2018 dan 31 Desember 2017, total aset Dana Pensiun masing-masing sebesar Rp1.316.485 dan Rp1.279.464.
The Plan assets are administered by
Dana Pensiun Karyawan Indocement
Tunggal Prakarsa, the establishment of which was approved by the Ministry of Finance of the Republic of Indonesia on
November 12, 1991, as amended by
Decree No. Kep-332/KM.17/1994 dated
December 1, 1994. As of March 31, 2018 and December 31, 2017, the Plan assets totaled Rp1,316,485 and Rp1,279,464, respectively.
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 6,75% 6,75% Discount rate
Kenaikan gaji dan upah 7% 7% Wage and salary increase
Umur pensiun 55 tahun/55 years 55 tahun/55 years Retirement age
19. LIABILITAS IMBALAN KERJA (lanjutan) 19. EMPLOYEE BENEFITS LIABILITY (continued)
a. Imbalan Pensiun (lanjutan) a. Retirement Benefits (continued)
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:
2018 2017
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Biaya jasa kini 10.221 9.759 Current service costs
Biaya bunga 11.478 15.753 Interest costs
Total 21.699 25.512 Total
Mutasi nilai kini liabilitas imbalan pasti adalah sebagai berikut:
Movements in the present value of the defined benefit obligation are as follows:
2018 2017
(Tiga Bulan/ (Satu Tahun/
Three Months) One Year)
Saldo awal periode 707.459 700.532 Balance at beginning of period
Beban pensiun yang dibebankan
ke laba rugi Pension cost charged to profit or loss
Biaya jasa kini 10.221 39.036 Current service costs
Biaya bunga 11.478 63.012 Interest costs
Sub-total yang dibebankan ke
laba rugi 21.699 102.048 Sub-total included in profit or loss
Kerugian (keuntungan) aktuarial
yang diakui sebagai penghasilan Re-measurement losses (gains) in
komprehensif lain other comprehensive income
Perubahan asumsi aktuarial atas Actuarial changes arising from changes
asumsi finansial - 35.871 in financial assumptions
Koreksi aktuarial - (5.687) Experience adjustments
Sub-total yang diakui dalam
penghasilan komprehensif Sub-total included in other
lain - 30.184 comprehensive income
Pembayaran selam a
periode berjalan (24.214) (125.305) Payments during the period
Saldo akhir periode 704.944 707.459 Balance at end of period
19. LIABILITAS IMBALAN KERJA (lanjutan) 19. EMPLOYEE BENEFITS LIABILITY (continued)
a. Imbalan Pensiun (lanjutan) a. Retirement Benefits (continued)
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:
31 Maret 2018/ 31 Desember 2017/ 31 Desember 2016/ 31 Desember 2015/ 31 Desember 2014/
March 31, 2018 December 31, 2017 December 31, 2016 December 31, 2015 December 31, 2014
Nilai kini liabilitas Present value of defined
imbalan pasti 704.944 707.459 700.532 619.150 564.089 benefit obligation
Penyesuaian liabilitas Experience adjustment on
program - 30.184 83.379 52.121 12.046 plan liabilities
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 : 6,75% Discount rate
Trend biaya medis : 8,00% 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
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:
2018 2017
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Biaya jasa kini 297 231 Current service costs
19. LIABILITAS IMBALAN KERJA (lanjutan) 19. EMPLOYEE BENEFITS LIABILITY (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:
2018 2017
(Tiga Bulan/ (Satu Tahun/
Three Months) One Year)
Saldo awal periode 25.030 21.566 Balance at beginning of period
Beban pensiun yang dibebankan
ke laba rugi Pension cost charged to profit or loss
Biaya jasa kini 297 926 Current service costs
Biaya bunga 407 1.954 Interest costs
Sub-total yang dibebankan ke
laba rugi 704 2.880 Sub-total included in profit or loss
Kerugian (keuntungan) aktuarial
yang diakui sebagai penghasilan Re-measurement losses (gain) in
komprehensif lain - 1.784 other comprehensive income
Pembayaran selam a
periode berjalan (465) (1.200) Payments during the period
Saldo akhir periode 25.269 25.030 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:
31 Maret 2018/ 31 Desember 2017/ 31 Desember 2016/ 31 Desember 2015/ 31 Desember 2014/
March 31, 2018 December 31, 2017 December 31, 2016 December 31, 2015 December 31, 2014
Nilai kini liabilitas Present value of defined
imbalan pasti 25.269 25.030 21.566 21.783 22.009 benefit obligation
Penyesuaian liabilitas Experience adjustment on
20. PROVISI JANGKA PANJANG 20. LONG-TERM PROVISIONS
