IBRD Perjanjian No. SLA-1201DP32006 IBRD Agreement No. SLA-1201DP32006
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5112 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued
d. Imbalan kerja jangka panjang
d. Long-term employees’ benefits Grup memberikan imbalan kerja jangka panjang
kepada karyawan sesuai dengan Perjanjian Kerja Bersama yang dibandingkan dengan imbalan
berdasarkan Undang-undang Ketenagakerjaan No. 132003 UU No. 132003, mana yang lebih
tinggi. Imbalan tersebut tidak didanai. The
Group provides
long-term employees’
benefits to its employee in accordance with the Collective Labor Agreement as compared with
benefits under Labor Law No. 132003 Law No. 132003, and provide whichever is higher. The
benefits are unfunded.
Liabilitas imbalan pascakerja per 31 Desember 2016 dan 2015 dihitung masing-masing oleh PT
Mercer Indonesia dan PT Sienco Aktuarindo Utama aktuaris independen melalui laporannya
tertanggal 24 Januari 2017 dan 6 Januari 2016. The post-employment benefits obligation as at
December 31, 2016 and 2015 were calculated respectively by PT Mercer Indonesia and PT
Sienco Aktuarindo Utama, independent actuaries, as set out in their reports dated January 24, 2017
and January 6, 2016.
Saldo kewajiban imbalan kerja yang diakui pada laporan posisi keuangan adalah sebagai berikut:
Balance of
employee benefits
obligation recognised in the statements of financial position
are as follows:
31 Desember 31 Desember
December December
2016 2015
Imbalan pascakerja 92,200,078
91,388,718 Post-employment benefit
Imbalan kerja jangka panjang Other long-term employment
lainnya 15,493,304
4,220,116 benefits
107,693,382 95,608,834
Dikurangi: Deducted by:
Bagian jangka pendek 13,322,661
17,765,557 Current portion
Bagian jangka panjang 94,370,721
77,843,277 Long-term portion
Beban imbalan kerja yang diakui pada laporan laba rugi adalah sebagai berikut:
Employee benefits expenses recognised in the statements of profit or loss are as follows:
31 Desember 31 Desember
December December
2016 2015
Imbalan pascakerja 10,281,988
1,469,864 Post-employment benefit
Imbalan kerja jangka panjang Other long-term employment
lainnya 16,092,135
1,027,415 benefits
26,374,123 2,497,279
Pengukuran kembali kewajiban imbalan kerja yang
diakui sebagai
bebanpenghasilan komprehensif lainnya adalah sebagai berikut:
Remeasurement of employee benefit obligation recognised as other comprehensive incomeloss
are as follows:
31 Desember 31 Desember
December December
2016 2015
Imbalan pascakerja 2,423,979
26,046,360 Post-employment benefit
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5113 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2016 AND 2015
Expressed in US Dollar, unless otherwise stated
23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued
e. Imbalan kerja jangka panjang lanjutan
e. Long-term employees’ benefits continued i.
Imbalan pascakerja i.
Post-employment benefit Mutasi kewajiban imbalan pasti selama
periode berjalan adalah sebagai berikut: The movement in the post-employment
benefit over the period is as follows:
Dampak atas persyaratan
pendanaan pembatasan aset
Nilai kini Nilai wajar
Impact of kewajiban
aset program minimum funding
Present value Fair value of
Jumlah requirement
Jumlah obligation
plan assets Total
assets ceiling Total
Per 1 Januari As at January 1,
2015 121,361,488
- 121,361,488
- 121,361,488
2015
Diakui pada laporan Recognised in the
laba-rugi: profit or loss:
- Biaya jasa kini 5,916,093
- 5,916,093
- 5,916,093 Current service cost -
- Biaya jasa lalu 5,291
- 5,291
- 5,291
Past service cost - - Rugilaba
Foreign exchange - selisih kurs
13,648,696 45,998
13,602,698 -
13,602,698 lossgain
- Laba Return on -
aset program -
4,372 4,372
- 4,372
plan assets - Biaya bunga
9,219,031 61,643
9,157,388 -
9,157,388 Interest expense -
1,481,137 11,273
1,469,864 -
1,469,864 Pengukuran
kembali Remeasurement
diakui sebagai recognised
pendapatan as other
komprehensif comprehensive
lainnya, akibat: income, due to:
- Perubahan Changes -
asumsi in financial
keuangan 21,558,537
- 21,558,537
- 21,558,537
assumptions - Penyesuaian
Experience - pengalaman
4,487,823 -
4,487,823 -
4,487,823 adjustment
26,046,360 -
26,046,360 -
26,046,360 Pembayaran
Benefit manfaat oleh:
paid by: - Grup
3,722,290 -
3,722,290 -
3,722,290 The Group -
- Aset program 177,759
177,759 -
- -
Plan assets - 3,900,049
177,759 3,722,290
- 3,722,290
Kontribusi -
1,673,984 1,673,984
- 1,673,984
Contibution
Per 31 Desember As at December 31,
2015 92,896,216
1,507,498 91,388,718
- 91,388,718
2015
Diakui pada laporan Recognised in the
laba-rugi: profit or loss:
- Biaya jasa kini 461,357
- 461,357
- 461,357 Current service cost -
- Biaya jasa lalu -
- -
- -
Past service cost - - Rugilaba
Foreign exchange - selisih kurs
2,501,580 30,575
2,471,005 -
2,471,005 lossgain
- Laba Return on -
aset program -
14,056 14,056
- 14,056
plan assets - Biaya bunga
7,444,766 109,196
7,335,570 -
7,335,570 Interest expense -
10,407,703 125,715
10,281,988 -
10,281,988 Pengukuran
kembali Remeasurement
diakui sebagai recognised
pendapatan as other
komprehensif comprehensive
lainnya, akibat: income, due to:
- Perubahan Changes in -
asumsi financial
keuangan 2,790,911
- 2,790,911
- 2,790,911
assumptions - Penyesuaian
Experience - Pengalaman
5,214,890 -
5,214,890 -
5,214,890 adjustment
2,423,979 -
2,423,979 -
2,423,979 Pembayaran
Benefit manfaat oleh:
paid by plan: - Grup
8,679,757 -
8,679,757 -
8,679,757 The Group -
- Aset program 637,539
637,539 -
- -
Plan assets - 9,317,296
637,539 8,679,757
- 8,679,757
Kontribusi -
1,530,992 1,530,992
- 1,530,992
Contibution Kenaikan akibat
Increase due to akuisisi
3,164,100 -
3,164,100 -
3,164,100 acquisition
Per 31 Desember As at December 31,
2016 94,726,744
2,526,666 92,200,078
- 92,200,078
2016