Beban dan liabilitas imbalan pascakerja Kelompok Usaha pada tanggal 31 Maret 2021 dihitung oleh manajemen dan 31 Desember 2020 dihitung oleh aktuaris independen PT Quattro Asia Consulting dalam laporannya tertanggal 5 Maret 2021, menggunakan metode “Projected Unit Credit” dengan asumsi-asumsi sebagai berikut:
The Group’s post-employment benefits expense and liabilities as of March 31, 2021 was calculated by management and December 31, 2020 are calculated by an independent actuary, PT Quattro Asia Consulting, in their reports dated March 5, 2021, using the “Projected Unit Credit” method with assumptions as follows:
31 Maret / March 31, 31 Desember/ December 31,
2021 2020
Tingkat diskonto 4,71% - 7,53% 4,71% - 7,53% Discount rate
Tingkat kenaikan gaji 5,00% 5,00% Salary increment rate
Tingkat kematian Tabel Mortalitas Indonesia (TMI) IV Tahun 2019/
Indonesia Mortality Table (TMI) IV Year 2019
Tabel Mortalitas Indonesia (TMI) IV Tahun 2019/
Indonesia Mortality Table (TMI) IV Year 2019
Mortality rate
Usia pensiun normal Normal pension age
Tingkat pengunduran diri peserta proporsional s/d 0%
(usia 45 tahun dan 55 tahun)
Participants’ resignation proportionally until 0% (age 45 years and 55 years)
Tingkat cacat Handicap rate
Tingkat pengunduran dipercepat
Accelerated resignation rate
55-57 tahun/55-57 years
15% (usia 25 tahun) dan 5% (usia 40 tahun) dan menurun/
15% (age 25 years) and 5% (age 40 years) and decreasing rate
1% dari CSO 80 dan 5% dari TMI2/
1% of CSO 80 and 5% from TMI2
5% (sampai dengan usia 40 tahun) dan menurun secara linear sampai dengan 0% pada usia 55 tahun/
5% (until age 40 years) and decreasing linear until 0% on age 55 years
Analisis liabilitas imbalan pascakerja yang diakui dalam laporan posisi keuangan konsolidasian adalah sebagai berikut:
Analysis of post-employment benefits liabilities recognized in the consolidated statements of financial position is as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2021 2020
Nilai kini kewajiban Present value of
imbalan pasti 306.898 295.905 defined benefit obligation Nilai wajar aset program (32.127) (31.623) Fair value of plan assets
Liabilitas imbalan Post-employment
pascakerja 274.771 264.282 benefits liabilities
25. LIABILITAS IMBALAN PASCAKERJA (Lanjutan) 25. POST-EMPLOYMENT BENEFITS LIABILITIES (Continued)
Mutasi liabilitas imbalan pascakerja adalah sebagai berikut:
Movements of post-employment benefits liabilities are as follows:
Nilai Kini Kewajiban
Imbalan Pasti/ Nilai Wajar Liabilitas Imbalan Present Value of Aset Program/ Pascakerja/
Defined Benefit Fair Value of Post-Employment Obligation Plan Assets Benefits Liabilities
Saldo awal 295.905 (31.623) 264.282 Beginning balance
Beban yang diakui dalam Expense recognized
laba rugi: in profit or loss:
Beban jasa kini 4.668 - 4.668 Current service cost Beban bunga 4.777 (504) 4.273 Interest cost Subtotal 9.445 (504) 8.941 Subtotal
Pengukuran kembali yang Remeasurements recognized
diakui dalam penghasilan in other comprehensive
komprehensif lain: income:
Penyesuaian pengalaman 1.487 - 1.487 Experience adjustments Subtotal 1.487 - 1.487 Subtotal
Pembayaran manfaat 61 - 61 Benefits paid Saldo Akhir 306.898 (32.127) 274.771 Ending Balance
31 Maret / March 31, 2021
Nilai Kini Kewajiban
Imbalan Pasti/ Nilai Wajar Liabilitas Imbalan Present Value of Aset Program/ Pascakerja/
Defined Benefit Fair Value of Post-Employment Obligation Plan Assets Benefits Liabilities
Saldo awal 232.228 (61.076) 171.152 Beginning balance
Beban yang diakui dalam Expense recognized
laba rugi: in profit or loss:
Biaya jasa lalu 7.269 - 7.269 Past service cost Beban jasa kini 20.082 - 20.082 Current service cost Beban bunga 14.482 (4.626) 9.856 Interest cost Dampak kurtailmen (273) - (273) Impact curtailment Subtotal 41.560 (4.626) 36.934 Subtotal
Pengukuran kembali yang Remeasurements recognized
diakui dalam penghasilan in other comprehensive
komprehensif lain: income:
Imbal hasil atas aset Return on plan
assets-program tidak termasuk excluding amounts
jumlah dalam included in interest
penghasilan bunga - 34.079 34.079 income Penyesuaian keuangan 16.856 - 16.856 Financial assumptions Penyesuaian pengalaman 8.815 - 8.815 Experience adjustments Penyesuaian demografi 386 - 386 Demographic assumptions Subtotal 26.057 34.079 60.136 Subtotal
Pembayaran manfaat (3.940) - (3.940) Benefits paid Saldo Akhir 295.905 (31.623) 264.282 Ending Balance
31 Desember / December 31, 2020
Analisis jatuh tempo yang diharapkan dari liabilitas imbalan pascakerja yang tidak didiskontokan adalah sebagai berikut:
The expected maturity analysis of undiscounted post-employment benefits liabilities is as follows:
25. LIABILITAS IMBALAN PASCAKERJA (Lanjutan) 25. POST-EMPLOYMENT BENEFITS LIABILITIES (Continued)
31 Maret/ 31 Desember/
March 31, December 31,
Periode 2021 2020 Period
Kurang dari 1 tahun 36.257 36.257 Less than (1) year
Satu (1) tahun sampai dua (2) tahun 35.556 35.556 One (1) year to two (2) years Dua (2) tahun sampai lima (5) tahun 137.303 137.303 Two (2) year to five (5) years Diatas lima (5) tahun 867.928 867.928 More than 5 (five) years
Total 1.077.044 1.077.044 Total
Kelompok Usaha menghadapi sejumlah risiko signifikan terkait program imbalan pasti, sebagai berikut:
The Group is exposed to a number of significant risks relating to its defined benefit plans, as follows:
(a) Perubahan tingkat diskonto
Penurunan pada tingkat diskonto menyebabkan kenaikan liabilitas program.
(a) Changes in discount rate
A decrease in discount rate will increase plan liabilities.
(b) Tingkat kenaikan gaji
Kewajiban imbalan pasti berhubungan dengan tingkat kenaikan gaji, dimana semakin tinggi tingkat kenaikan gaji akan menyebabkan semakin besarnya liabilitas.
(b) Salary increment rate
Defined benefit obligation is linked to salary increment rate, whereby the higher salary increment rate will lead to higher liabilities.
Analisis sensitivitas kuantitatif kewajiban imbalan pasti terhadap perubahan asumsi utama tertimbang pada tanggal 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:
The quantitative sensitivity analysis of the defined benefit obligation to the changes in the weighted principal assumptions as of March 31, 2021 and December 31, 2020 is as follows:
Perubahan Asumsi/
Change in Kenaikan/ Penurunan/
Asumsi Keuangan Assumption Increase Decrease Financial Assumptions
Tingkat kenaikan gaji 1% 11.766 (20.585) Salary increment rate Tingkat diskonto 1% (20.253) 11.517 Discount rate
31 Maret / March 31, 2021
Dampak pada Kewajiban Imbalan Pasti/
Impact on Defined Benefit Obligation
Perubahan Asumsi/
Change in Kenaikan/ Penurunan/
Asumsi Keuangan Assumption Increase Decrease Financial Assumptions
Tingkat kenaikan gaji 1% 11.766 (20.585) Salary increment rate Tingkat diskonto 1% (20.253) 11.517 Discount rate
31 Desember / December 31, 2020
Dampak pada Kewajiban Imbalan Pasti/
Impact on Defined Benefit Obligation
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 pasti atas asumsi utama, metode yang sama (perhitungan nilai kini kewajiban imbalan pasti dengan menggunakan metode Projected Unit Credit di akhir periode) telah diterapkan.
The sensitivity analysis is 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 may be correlated.
When calculating the sensitivity of the defined benefit obligation to principal assumptions, the same method (present value of the defined benefit obligation calculated with the Projected Unit Credit method at the end of the reporting period) has been applied.
Metode dan tipe asumsi yang digunakan dalam menyiapkan analisis sensitivitas tidak berubah dari periode sebelumnya.
The methods and types of assumptions used in preparing the sensitivity analysis did not change from those of the previous period.
25. LIABILITAS IMBALAN PASCAKERJA (Lanjutan) 25. POST-EMPLOYMENT BENEFITS LIABILITIES (Continued)
Perbandingan nilai kini kewajiban imbalan pasti, nilai wajar aset program dan penyesuaian yang timbul akibat perbedaan antara asumsi aktuarial dan kenyataan selama lima (5) tahun terakhir adalah sebagai berikut:
Comparison between the present value of defined benefit obligation, the fair value of plan assets and the experience adjustments (the effects of differences between the previous actuarial assumptions and what has actually occurred) over the last five (5) years is as follows:
31 Maret/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
March 31, December 31, December 31, December 31, December 31,
2021 2020 2019 2018 2017
Nilai kini kewajiban imbalan Present value of defined benefit
pasti 306.898 295.905 232.228 263.730 293.081 obligation
Nilai wajar aset program (32.127) (31.623) (61.076) (75.385) (99.734) Fair value of plan assets Surplus 274.771 264.282 171.152 188.345 193.347 Surplus
Penyesuaian liabilitas program - Experience adjustments on
(keuntungan)/kerugian obligation - actuarial (gain)/
aktuaria 10.993 63.677 (31.502) (12.693) 7.204 loss
Penyesuaian aset program Experience adjustments
(keuntungan)/kerugian obligation - actuarial (gain)/
aktuaria (504) 29.453 14.309 (1.829) 5.651 loss
26. MODAL SAHAM 26. SHARE CAPITAL
Rincian pemegang saham Perusahaan dan pemilikan sahamnya pada tanggal 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:
The composition of the Company’s shareholders and their shareholdings as of March 31, 2021 and December 31, 2020 are as follows:
Jumlah Saham (angka penuh)/
Number of Shares (full
amount)
Persentase Kepemilikan/
Percentage of Ownership
( % )
Jumlah/
Amount (Rp)
Pemegang Saham Shareholders
Saham seri A Series A
Masyarakat dibawah 5% 1.372.047.138 54,88 1.372.047 Public below 5%
Saham seri B Series B
Indo Alam Resources Pte. Ltd. 314.316.400 12,57 31.432 Indo Alam Resources Pte. Ltd.
Ernawati Ali 273.846.781 10,95 27.385 Ernawati Ali
Lie Leonard Djajali 230.265.187 9,21 23.027 Lie Leonard Djajali
Paradiso Resources Ltd. 146.663.232 5,87 14.666 Paradiso Resources Ltd.
Masyarakat dibawah 5% 163.023.606 6,52 16.302 Masyarakat dibawah 5%
Subtotal 1.128.115.206 45,12 112.812 Subtotal
Dikurangi: saham treasuri - Less: treasury shares
-Seri B 6 0,00 - Series B
Jumlah neto saham Seri B 1.128.115.200 45,12 112.812 Net amount of Series B shares
Total 2.500.162.338 100,00 1.484.859 Total
31 Maret / March 31, 2021