b. Imbalan pascakerja b. Post-employment benefits Perubahan liabilitas imbalan pascakerja yang
diakui di laporan posisi keuangan adalah sebagai berikut:
The movements of the provision for post-employment benefits recognised in the statements of financial position are as follows:
31/12/2021 31/12/2020
Saldo awal 282,194 221,915 Beginning balance
Beban selama
tahun berjalan (5,999) 42,415 Expense made during the year
Pembayaran selama tahun
berjalan (19,728) (16,010) Amounts paid during the year
Pengukuran kembali: Remeasurement:
- Dampak perubahan asumsi Effects of changes in -
keuangan (13,692) 43,059 financial assumptions
- Dampak perubahan asumsi Effects of changes in -
demografis - (635) demographic assumptions
- Dampak penyesuaian Effects of experience -
pengalaman (6,427) (8,550) adjustments
Saldo akhir 236,348 282,194 Ending balance
Liabilitas imbalan pascakerja yang diakui pada laporan posisikeuanganadalahsebagai berikut:
The provision for post-employment benefits recognised in the statements of financial position are as follows:
31/12/2021 31/12/2020
Nilai kini liabilitas 236,348 282,194 Present value of obligations
Liabilitas pada laporan posisi Liability in the statement
keuangan 236,348 282,194 of financial position
Mutasi nilai kini liabilitas adalah sebagai berikut: The movement of present value of obligation is as follows:
31/12/2021 31/12/2020
Saldo awal 282,194 221,915 Beginning balance
Biaya jasa kini 27,355 26,133 Current service cost
Biaya jasa lalu (50,351) - Past service cost
Biaya bunga 16,997 16,282 Interest cost
Imbalan yang dibayar (19,728) (16,010) Benefits paid
Pengukuran kembali: Remeasurement:
- Dampak perubahan Effects of changes in -
asumsi keuangan (13,692) 43,059 financial assumptions
- Dampak perubahan Effects of changes in -
asumsi demografis - (635) demographic assumptions
- Dampak penyesuaian Effects of experience -
pengalaman (6,427) (8,550) adjustments
Saldo akhir 236,348 282,194 Ending balance
17. PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG (lanjutan)
17. PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES (continued)
b. Imbalan pascakerja (lanjutan) b. Post-employment benefits (continued) Sehubungan dengan imbalan pensiun, liabilitas
telah memperhitungkan kontribusi Perseroan pada program pensiun iuran pasti (lihat Catatan 26). Estimasi pembayaran untuk periode selanjutnya diperkirakan tidak berbeda secara material dibandingkan dengan pembayaran aktual sebelumnya.
In relation to the pension benefits, the obligation has taken into account the contribution made by the Company to the defined contribution pension plan (see Note 26). The estimated contribution in the following period is expected not to be materially differ from the historical actual contribution.
Estimasi liabilitas aktuarial pada tanggal 31 Desember 2021 dan 2020 didasarkan pada penilaian aktuarial oleh aktuaris independen, sebagaimana tertera dalam laporannya masing-masing tertanggal 24 Januari 2022 dan 20 Januari 2021.
Estimated actuarial obligations as at 31 December 2021 and 2020 was based on the actuarial valuation prepared by an independent actuary, as stated in its reports dated 24 January 2022 and 20 January 2021, respectively.
Imbalan pascakerja yang dibebankan pada laporan laba rugi adalah sebagai berikut:
The post-employment benefits expenses charged to the statements of profit or loss are as follows:
2021 2020
Biaya jasa kini 27,355 26,133 Current service costs
Biaya jasa lalu (50,351) - Past service costs
Biaya bunga 16,997 16,282 Interest expense
Jumlah, tercakup dalam Total, included in
beban karyawan (5,999) 42,415 employee costs
Liabilitas imbalan pensiun ditentukan dengan menggunakan metode Projected Unit Credit dengan asumsi sebagai berikut:
The pension benefit obligation was determined using the Projected Unit Credit method with the following assumptions:
31/12/2021 31/12/2020
Tingkat diskonto (per tahun) 7.00% 6.75% Discount rate (per annum)
Tingkat kenaikan gaji Salary increment rate
(per tahun) 8.50% 8.50% (per annum)
Melalui program pensiun imbalan pasti, Perseroan menghadapi sejumlah risiko signifikan sebagai berikut:
Through its defined benefit pension plans, the Company is exposed to a number of significant risks of which are detailed below:
1) Perubahan imbal hasil obligasi 1) Changes in bonds yield Penurunan pada imbal hasil obligasi
pemerintah berperingkat tinggi menyebabkan kenaikan liabilitas program, meskipun secara parsial akan saling hapus dengan kenaikan nilai dari kepemilikan obligasi program.
A decrease in yield from high quality government bond will increase plan liabilities, although this will be partially offset by an increase in the value of the plans’ bond holdings.
2) Tingkat kenaikan gaji 2) Salary growth rate
Liabilitas imbalan pensiun Perseroan berhubungan dengan tingkat kenaikan gaji, dan semakin tinggi tingkat kenaikan gaji akan menyebabkan semakin besarnya liabilitas.
The Company’s pension obligations are linked to salary growth rate, and higher salary growth rate will lead to higher liabilities.
kecuali dinyatakan lain) unless otherwise stated)
17. PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG (lanjutan)
17. PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES (continued)
b. Imbalan pascakerja (lanjutan) b. Post-employment benefits (continued) Sensitivitas liabilitas imbalan pasti terhadap
perubahan asumsi utama tertimbang adalah:
The sensitivity of the defined benefit obligation to changes in the weighted principal assumptions is:
Dampak terhadap liabilitas imbalan pasti/
Impact on defined benefits obligation
Perubahan
asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in Increase in Decrease in
assumption assumption assumption
Tingkat diskonto 1% Turun/decrease 15.95% Naik/increase 18.42% Discount rate Tingkat kenaikan gaji 1% Naik/increase 19.60% Turun/decrease 17.20% Salary growth rate
Rata-rata durasi kewajiban imbalan pasti adalah 12 tahun.
The weighted average duration of the defined benefit obligation is 12 years.
Perkiraan analisis jatuh tempo atas imbalan pensiun tidak terdiskonto per 31 Desember 2021 adalah sebagai berikut.
Expected maturity analysis of undiscounted pension benefits as of 31 December 2021 is presented below.
Kurang dari Antara Antara Lebih dari
1 tahun/ 1-5 tahun/ 5-10 tahun/ 10 tahun/
Less than Between Between Over Jumlah/
1 year 1-5 years 5-10 years 10 years Total
Imbalan pensiun 8,772 29,290 180,189 661,743 879,994 Pension benefits
c. Imbalan kerja jangka panjang lainnya c. Other long-term employee benefits
31/12/2021 31/12/2020
Saldo awal 53,920 49,922 Beginning balance
Beban selama Expense made
tahun berjalan 18,496 37,194 during the year
Imbalan yang dibayar (37,687) (33,196) Benefits paid
Saldo akhir 34,729 53,920 Ending balance
Jumlah yang diakui pada laporan laba rugi adalah sebagai berikut:
The amounts recognised in the statements of profit or loss are as follows:
2021 2020
Biaya jasa kini 15,279 8,243 Current service costs
Biaya bunga 3,217 1,016 Interest expenses
Pengukuran kembali: Remeasurement:
- Dampak perubahan Effect of experience –
asumsi keuangan - 3,432 financial assumptions
- Dampak penyesuaian Effect of experience –
pengalaman - 24,503 adjustments
Jumlah, tercakup dalam Total, include in
beban karyawan 18,496 37,194 employee costs
17. PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG (lanjutan)
17. PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES (continued)
d. Penghentian sewa d. Lease termination Provisi penghentian sewa berkaitan dengan
penghentian sewa oleh AXIS (Lihat Catatan 36a).
Provision for lease termination is related to AXIS’ terminated leases (See Note 36a).
18. MODAL SAHAM 18. SHARE CAPITAL
Modal dasar adalah 22.650.000.000 lembar saham dengan nilai nominal Rp 100 (nilai Rupiah penuh) per lembar saham. Modal ditempatkan dan disetor penuh pada tanggal 31 Desember 2021 dan 2020, masing-masing adalah 10.724.674.776 dan 10.706.012.530 lembar saham.
The authorised share capital is 22,650,000,000 shares, with par value of Rp 100 (full amount Rupiah) per share. Issued and fully paid share capital as at 31 December 2021 and 2020 were 10,724,674,776 and 10,706,012,530, respectively.
Komposisi pemegang saham Perseroan pada tanggal 31 Desember 2021 adalah sebagai berikut:
The composition of the Company’s shareholders as at 31 December 2021 is as follows:
Jumlah
lembar saham/ Jumlah/
Number Amount
of shares (Rp) %
Axiata Investments Axiata Investments
(Indonesia) Sdn. Bhd. 6,559,247,263 655,924 61.16% (Indonesia) Sdn. Bhd.
Publik (masing-masing dibawah 5%) 4,108,939,713 410,894 38.31% Public (individually less than 5%) Jumlah saham beredar 10,668,186,976 1,066,818 99.47% Total shares outstanding
Saham treasuri 56,487,800 5,649 0.53% Treasury shares
Jumlah saham ditempatkan dan Number of shares issued
disetor penuh 10,724,674,776 1,072,467 100% and fully paid
Komposisi pemegang saham Perseroan pada tanggal 31 Desember 2020 adalah sebagai berikut:
The composition of the Company’s shareholders as at 31 December 2020 is as follows:
Jumlah
lembar saham/ Jumlah/
Number Amount
of shares (Rp) %
Axiata Investments Axiata Investments
(Indonesia) Sdn. Bhd. 7,092,656,612 709,266 66.25 (Indonesia) Sdn. Bhd.
Publik (masing-masing dibawah 5%) 3,556,868,118 355,686 33.22 Public (individually less than 5%) Jumlah saham beredar 10,649,524,730 1,064,952 99.47 Total shares outstanding
Saham treasuri 56,487,800 5,649 0.53 Treasury shares
Jumlah saham ditempatkan dan Number of shares issued
disetor penuh 10,706,012,530 1,070,601 100.00 and fully paid
Pada tanggal 10 Maret 2016, Rapat Umum Pemegang Saham Luar Biasa menyetujui penerbitan Saham Insentif tanpa Hak Memesan Efek Terlebih Dahulu dalam rangka pelaksanaan Tahap VI Program Insentif Jangka Panjang untuk tahun kinerja 2010 – 2015 (lihat Catatan 19).
On 10 March 2016, the Extraordinary General Meeting of Shareholders approved the issuance of Incentive Shares without Pre-emptive Rights in the framework of Grant Date VI of Long Term Incentive Program 2010 – 2015 (see Note 19).
kecuali dinyatakan lain) unless otherwise stated)
18. MODAL SAHAM (lanjutan) 18. SHARE CAPITAL (continued)