EARNINGS PER SHARE 30 Jun 2015 Financial Statements
PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014
DIAUDIT DAN UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 TIDAK
DIAUDIT DAN 2014 TIDAK DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk
AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2015 UNAUDITED AND DECEMBER 31, 2014 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2015 UNAUDITED AND 2014 UNAUDITED Continued
- 61 - Riwayat penyesuaian pengalaman adalah sebagai
berkut: The history of experience adjustments is as follows:
3062015 31122014
31122013 31122012
31122011 USD
USD USD
USD USD
Nilai kini kewajiban Present value of defined
imbalan pasti 1.346.982
1.346.982 1.126.599
1.410.068 874.253
benefit obligation Penyesuaian pengalaman
228.488 228.488
19.138 14.755
66.633 Experience adjustment
Penyesuaian pengalaman -16,96
-16,96 -1,70
1,05 -7,62
of experience adjustment
Asumsi aktuarial yang signifikan dalam penentuan liabilitas imbalan pasca kerja adalah tingkat diskonto
dan tingkat kenaikan gaji yang diharapkan. Analisa sensitivitas dibawah ini ditentukan berdasarkan
kemungkinan perubahan atas asumsi tersebut pada akhir periode pelaporan, sementara asumsi lainnya
dianggap konstan.
Jika tingkat diskonto 1 lebih tinggi, liabilitas imbalan pasca kerja akan turun sebesar
USD 429.993. Jika tingkat diskonto 1 lebih rendah, liabilitas imbalan pasca kerja akan naik
sebesar USD 502.997.
Jika tingkat kenaikan gaji yang diharapkan 1 lebih tinggi, liabilitas imbalan pasca kerja akan
meningkat sebesar USD 503.707. Jika tingkat kenaikan gaji yang diharapkan 1 lebih rendah,
liabiltas pasca kerja akan menurun sebesar USD 428.795.
Significant actuarial
assumptions for
the determination of post-employment benefit obligation
are discount rate and expected salary increase rate. The sensitivity analysis below have been determined
based on reasonably possible changes of the respective assumptions occurring at the end of the
reporting period, while holding all other assumptions constant.
If the discount rate is 1 higher , the post employment benefit obligation would decrease by
USD 429,993. If the discount rate is 1 lower, the post
employment benefit
obligation would
increase by USD 502,997. If the expected salary growth is 1 higher, the
post-employment benefit
obligation would
increase by USD 503,707. If the expected salary growth is 1 lower, the post-employment benefit
obligation would decrease by USD 428,795.
Analisa sensitivitas yang disajikan diatas tidak mewakili perubahan sebenarnya dari liabilitas
imbalan pasca kerja karena besar kemungkinan bahwa perubahan asumsi tidak saling berdiri sendiri,
melainkan beberapa asumsi saling terkait erat. Lebih jauh lagi, dalam menyajikan analisa sensitivitas
diatas, nilai kini liabilitas imbalan pasca kerja dihitung dengan menggunakan metode projected unit credit
pada akhir periode pelaporan, sesuai dengan metode perhitungan yang digunakan dalam menentukan
liabilitas imbalan pasca kerja pada laporan keuangan konsolidasian.
The sensitivity analysis presented above may not be representative of the actual change in the
postemployment benefit obligation as it is unlikely that the change in assumptions would occur in isolation of
one another as some of the assumptions may be correlated.
Furthermore, in presenting the above sensitivity analysis, the present value of the post-employment
benefit obligation has been calculated using projected unit credit method at the end of the reporting period,
which is the same as that applied in calculating the post-employment
benefit obligation
liability recognized in the consolidated statement of financial
position.
30. SIFAT DAN TRANSAKSI PIHAK BERELASI 30.
NATURE OF RELATIONSHIP AND TRANSACTIONS WITH RELATED PARTIES
Sifat Pihak Berelasi Nature of Relationship
a. PT Indika Energy Tbk adalah entitas induk dan pemegang saham utama Grup.
a. PT Indika Energy Tbk is the parent and ultimate controlling party of the Group.
b. Pihak berelasi yang pemegang saham utamanya sama dengan Grup:
b. Related parties
with the
same majority
stockholder as the Group: