PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
The original consolidated financial statements included herein are in the Indonesian language
PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
Tanggal 31 Desember 2015 dan as of December 31, 2015
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
untuk tahun yang berakhir pada tanggal tersebut and for the year then ended
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN
28. KEWAJIBAN IMBALAN KERJA lanjutan 28. EMPLOYEE BENEFITS LIABILITIES continued
Program pensiun eks. PNS Pension plan ex. PNS
Program pensiun eks. Perum Persero Pension plan ex. Perum Persero
Imbalan pascakerja lain Other post-employment benefits
Jumlah Total
Program pensiun eks. PNS Pension plan ex. PNS
Program pensiun eks. Perum Persero Pension plan ex. Perum Persero
Imbalan pascakerja lain Other post-employment benefits
Jumlah liabilitas imbalan kerja Total employee benefits liabilities
Program Pensiun Imbalan Pasti Defined Benefits Pension Plans
Karyawan Eks PNS The Ex Civil Servant PNS
87.501.450
2014 35.476.407
129.466.466 298.582.150
In accordance with Government Regulation on the regarding the Pension Adjustment of ex-Government
Civil Employee of Department of Transportation at PT Kereta Api Indonesia Persero No. 64 dated November
29, 2007. The Ex. Civil Servant PNS of Department of Transportation working at the Perusahaan Jawatan
Kereta Api PJKA and dismissed in honor as Civil Employee and were designated as a civil employee at
Perusahaan Umum Perum Kereta Api which is now changed to be PT Kereta Api Indonesia Persero is
entitled to receive the principle amount of pension of the Government Civil Employee.
75.949.631
472.245.218 2015
2014
446.246.139 2015
1.450.713.857
Sesuai dengan PP tentang Penyesuaian Pensiun eks Pegawai Negeri Sipil Departemen Perhubungan pada PT
Kereta Api Indonesia Persero No. 64 Tahun 2007 tanggal 29 November 2007, Pegawai eks Pegawai
Negeri Sipil PNS Departemen Perhubungan yang bekerja di PJKA dan telah diberhentikan dengan hormat
sebagai Pegawai Negeri Sipil yang selanjutnya diangkat menjadi pegawai Perusahaan Umum Perum Kereta Api
yang kini telah berubah bentuk menjadi PT Kereta Api Indonesia Persero berhak memperoleh pensiun pokok
yang besarnya disesuaikan sama dengan pensiun pokok yang diterima oleh penerima pensiun Pegawai Negeri
Sipil. 79.199.173
138.952.676 274.089.808
Berdasarkan Peraturan
Menteri Keuangan
No. 105PMK.02.2010
tanggal 19
Mei 2010
tentang Penyediaan Dana Program Penyesuaian Pensiun eks
PNS Departemen Perhubungan pada PT Kereta Api Indonesia Persero pada Pasal 3 dinyatakan bahwa
sumber pendanaan
pembayaran pensiun
pegawai berasal dari: a iuran pegawai, b PT Kereta Api
Indonesia Persero
untuk kontribusi
pendanaan bersama, c past service liability yang dibayarkan oleh
PT Kereta Api Indonesia Persero, d hasil investasi dari akumulasi dana pensiun pegawai PT Kereta Api
Indonesia Persero, dan e Anggaran Pendapatan dan Belanja Negara APBN.
Based on the Ministry of Finance Regulation 105 PMK.02.2010 dated May 19, 2010 concerning Provision
of Funds Adjustment Program Retirement former civil servant at the Ministry of Communications of PT Kereta
Api Indonesia Persero in Article 3 stated that the source of funding employee pension payments derived
from: a employees contributions, b PT Kereta Api Indonesia Persero to contribute cofinancing, c past
service liability paid by PT Kereta Api Indonesia Persero, d the results of the investment of the
accumulated pension fund of employees of PT Kereta Api Indonesia Persero, and e Anggaran Pendapatan
dan Belanja Negara APBN.
PT Kereta Api Persero diharuskan membayar past service liability
sebesar Rp79.500.000 setiap tahun sampai dengan tahun 2024 kepada PT Taspen Persero
yang bertanggungjawab
atas penyelenggaraan
pembayaran pensiun pegawai sesuai mekanisme dan ketentuan
peraturan perundang-undangan
yang mengatur
tata cara
penyelenggaraan pembayaran pensiun PNS.
PT Kereta Api Indonesia Persero is required to pay past service liability for Rp79,500,000 every year until
2024 to Taspen Persero which is responsible for administering
the payment
of employee
pension according to the mechanism and provisions of laws and
regulations governing
the procedures
for the
implementation of pension payments PNS.
240.892.504
Liabilitas imbalan kerja neto yang tercatat pada laporan posisi keuangan konsolidasian Grup yang timbul dari
program pensiun imbalan pasti, jaminan kesehatan pensiun, pesangon dan imbalan kerja jangka panjang
lainnya sebagai berikut:
2.035.912.672 2.264.837.054
The amounts of net employee benefits liabilities included in the Groups consolidated statement of
financial position arising from defined benefit pension plan, retirement health, separation, and other long-term
employee benefits are as follows: 131.881.527
1.518.502.028
85
The original consolidated financial statements included herein are in the Indonesian language
PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
Tanggal 31 Desember 2015 dan as of December 31, 2015
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
untuk tahun yang berakhir pada tanggal tersebut and for the year then ended
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN
28. KEWAJIBAN IMBALAN KERJA lanjutan 28. EMPLOYEE BENEFITS LIABILITIES continued
Biaya jasa kini Current service cost
Beban bunga bersih dari liabilitas Net interest on the net defined
manfaat pasti benefit liability
Jumlah Total
Bagian Pemerintah Government contribution
Beban Perusahaan Company Expenses
459.017.470 558.301.851
556.869.921 129.466.466
131.881.527 599.461.485
Berdasarkan Surat
Menteri Keuangan
No. S-
927MK.022012 tanggal 26 Desember 2012 perihal Penetapan Pendanaan Bersama Pembayaran Manfaat
Pensiun antara APBN dan PT Kereta Api Indonesia Persero menetapkan bahwa kontribusi pendanaan PT
Kereta Api Indonesia Persero dan Pemerintah dalam Pendanaan Bersama Tahun Anggaran 2013 masing-
masing sebesar 22 dan 78. Based on the letter of the Minister of Finance No. S-
927MK.022012 dated
December 26th,
2012 concerning the Establishment of the Joint Funding
Retirement Benefit Payments between the Government and PT Kereta Api Indonesia Persero provides that
the contribution of funding PT Kereta Api Indonesia Persero and Government Funding together FY 2013
of 22 and 78 respectively.
41.159.634
467.579.958 Detail beban pensiun eks PNS yang dibebankan pada
laporan laba rugi dan penghasilan komprehensif lain konsolidasian sebagai berikut:
The details of the defined benefit pension plan ex PNS to the consolidated statement of profit or loss and other
comprehensive income are as follows:
2015 2014
31.614.015 588.483.936
Nilai kini kewajiban Current service cost
Nilai wajar aset program Net interest on the net defined
dana pensiun benefit liability
Jumlah Total
Bagian Pemerintah Government contribution
Kewajiban Perusahaan Company Liabilities
Awal tahun Beginning year
Biaya bunga Interest cost
Biaya jasa kini Current service cost
Pembayaran manfaat Benefits paid
Rugi laba aktuaria Actuarial losses gain
Jumlah Total
Bagian Pemerintah Government contribution
Kewajiban Perusahaan Company Liabilities
31.614.015 41.159.634
Mutasi nilai kini kewajiban sebagai berikut: Movements in present value of obligation are as
follows: 6.594.153.895
922.140.000 2015
892.250.000
6.902.281.946 694.356.191
644.575.160 202.255.796
52.742.599 1.450.713.857
1.518.502.028
Mutasi nilai wajar aset program dana pensiun sebagai berikut:
1.450.713.857 1.518.502.028
Kewajiban sehubungan
dengan program
pensiun imbalan pasti sebagai berikut:
5.143.440.038 5.383.779.918
556.869.921 558.301.851
2015 2014
6.902.281.946 Obligation in respect of the defined benefits pension
plan are as follows:
6.902.281.946 6.894.653.022
6.594.153.895 5.143.440.038
5.383.779.918 The movements in the fair value of pension plan assets
are as follows: 2014
7.516.293.895 7.794.531.946
86