IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFITS continued
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 561 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS
31 MARCH 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED
Expressed in millions of Rupiah, unless otherwise stated
20. IMBALAN KARYAWAN lanjutan 20. EMPLOYEE BENEFITS continued
b. Program pensiun imbalan pasti lanjutan b.
Defined benefit plan continued Informasi historis:
Historical Information:
2013 2012
Nilai kini kewajiban Present value of obligation
pada akhir periode 110,450
109,988 at end of period
Nilai wajar aset program Fair value of plan assets
pada akhir periode 113,204
117,492 at end of period
Surplus program 2,754
7,504 Surplus in plan
Ekspektasi imbal hasil investasi aset program: Expected return on plan assets:
2013 2012
Reconciliation of beginning and Rekonsiliasi saldo awal dan
ending balance of akhir dari kewajiban pensiun
pension obligation Nilai kini kewajiban pada
Present value of obligation awal periode
109,988 103,588
at beginning of period Biaya jasa lalu
- -
Past service cost Biaya bunga
6,588 7,500
Interest cost Biaya jasa kini
852 1,090
Current service cost Pembayaran imbalan
7,023 7,179
Benefits Effect of changes on
Efek perubahan asumsi aktuaria -
6,097 actuarial assumption
Kerugian aktuarial -
1,108 Actuarial losses
Nilai kini kewajiban Present value of obligation
pada akhir periode 110,405
109,988 at end of period
Rekonsiliasi saldo awal Reconciliation of beginning
dan akhir dari nilai wajar and ending balance of plan
aset program assets’ fair value
Nilai wajar aset program pada Fair value of plan assets
awal periode 113,894
125,896 at beginning of period
Ekspektasi imbal hasil investasi aset program
8,909 11,025
Expected return on plan assets Iuran peserta program
selama periode 109
114 Plan participant’s contributions
Pembayaran imbalan 7,023
7,179 Benefits
Keuntungankerugian aktuarial 2,616
15,962 Actuarial gainslosses
Nilai wajar aset program Fair value of plan assets
pada akhir periode 113,273
113,894 at end of period
Status pendanaan 5,095
3,906 Funded status
Kerugian aktuarial yang tidak diakui
2,341 3,598
Unrecognised actuarial losses Aset tidak diperkenankan -
Assets not permitted - dampak pembatasan aset
- -
effect of asset limitations Aset program imbalan pasti
2,754 7,504
Defined benefit plan assets
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 562 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
31 MARET 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS
31 MARCH 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED
Expressed in millions of Rupiah, unless otherwise stated
20. IMBALAN KARYAWAN lanjutan 20. EMPLOYEE BENEFITS continued