PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 562 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014
Expressed in millions Rupiah,
unless otherwise stated 22. PROVISI IMBALAN KARYAWAN lanjutan
22. PROVISION FOR
EMPLOYEE BENEFITS
continued
a. Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
a. Post-employment benefit plans and other long-term employee benefits continued
1. Program imbalan pasca kerja lanjutan 1. Post-employment
benefit plans
continued iii Imbalan pasca kerja lainnya
iii Other post-employment benefits
Perusahaan memberikan
imbalan pasca kerja lainnya dalam bentuk
manfaat pesangon. Semua Pekerja, setelah
memenuhi periode
bakti tertentu,
berhak atas
imbalan pesangon saat pensiun, cacat atau
mati.
The Company provides other post- employment benefits in the form of
terminations benefits. The employees, after serving a qualifying period, are
entitled to retirement benefits upon retirement, disability or death.
2. Program imbalan kerja jangka panjang lainnya
2. Other long-term employee benefits
Perusahaan memberikan imbalan kerja jangka panjang lainnya dalam bentuk
tunjangan cuti besar dan tunjangan bakti kerja.
The Company provides other post- employment benefits in the form of long
service leave dan long service award.
b. Provisi imbalan karyawan b. Provision for employee benefits
Imbalan kerja karyawan dihitung oleh aktuaris independen. Tabel berikut menyajikan ikhtisar
liabilitas dan aset program sebagaimana tercatat pada laporan posisi keuangan:
The provision for employee benefits determined by independent actuaries. The table below
presents a summary of the employee benefits liabilities and plan asset reported in the
statement of financial position:
2015 2014
Perusahaan: The Company:
- PPMP dan manfaat kesehatan PPMP and post-retirement -
pasca kerja 173,806
1,715,004 healthcare benefits
- Imbalan pasca kerja lainnya 629,245
691,214 Other post-employment benefits -
- Program imbalan kerja jangka Other long-term employee -
panjang lainnya 29,631
38,311 benefits
832,682 2,444,529
Entitas Anak: Subsidiary:
- Imbalan pasca kerja lainnya 13,555
11,541 Other post-employment benefits -
846,237 2,456,070
Aset imbalan pasca kerja 196,758
1,301,365 Post-employment benefits assets
Liabilitas neto 649,479
1,154,705 Net liability
Aset program yang tidak memenuhi kriteria secara
Unqualified plan asset from perspektif akuntansi
196,758 147,453
an accounting perspective
Jumlah 846,237
1,302,158 Total
Disajikan kembali Catatan 3 As restated Note 3
PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 563 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014
Expressed in millions Rupiah,
unless otherwise stated 22. PROVISI IMBALAN KARYAWAN lanjutan
22. PROVISION FOR
EMPLOYEE BENEFITS
continued
b. Provisi imbalan karyawan lanjutan b. Provision for employee benefits continued
Tingkat pengembalian yang diharapkan atas investasi dengan bunga tetap didasarkan pada
hasil pengembalian bruto per tanggal akhir periode laporan keuangan.
Expected yields on fixed interest investments are based on gross redemption yields as at the
financial statement date.
Tabel berikut menyajikan ikhtisar biaya imbalan kerja sebagaimana tercatat pada laporan laba
rugi:
The table below presents a summary of the employee benefits expenses reported in the
income statement:
2015 2014
Perusahaan: The Company:
- PPMP dan manfaat kesehatan PPMP and post-retirement -
pasca kerja 144,333
96,789 healthcare benefits
- Imbalan pasca kerja lainnya 89,261
80,884 Other post-employment benefits -
- Program imbalan kerja jangka Other long-term employee -
panjang lainnya 5,678
13,114 benefits
Sub jumlah 239,272
190,787 Subtotal
Entitas anak:
Subsidiary:
- Imbalan pasca kerja lainnya 2,001
1,274 Other post-employment benefits -
Sub jumlah
241,273 192,061
Subtotal
Perubahan liabilitas imbalan pasca kerja Perusahaan untuk tahun yang berakhir pada
tanggal-tanggal 31 Desember 2015 dan 2014 sebagai berikut:
Changes in the post-employment benefit obligations of the Company for the year ended
31 December 2015 and 2014 were as follows:
2015 Program
imbalan kerja
PPMP dan Imbalan
jangka manfaat
pasca kerja panjang
kesehatan lainnya
lainnyaOther PPMP and
Other post long term
healthcare employment
employee Jumlah
benefit benefit
benefits Total
Pada awal tahun 1,715,004
691,214 38,311
2,444,529 At beginning of the year
Biaya jasa kini 29,060
37,832 20,504
87,396 Current service cost
Biaya bunga 141,515
56,363 3,340
201,218 Interest expense
Biaya jasa lalu dan keuntungan dan Past service cost
kerugian yang timbul dari and gains and
penyelesaian 93,373
- -
93,373 losses on settlements
Pengukuran kembali: Remeasurements:
Keuntungankerugian aktuarial yang timbul dari perubahan
Gainloss from change in asumsi demografik
- -
- - demographic assumptions
Keuntungankerugian aktuarial yang timbul dari perubahan
Gainloss from change in asumsi keuangan
37,667 21,986
331 59,984
financial assumptions Keuntungankerugian dari
penyesuaian atas pengalaman 30,822
16,304 17,835
3,317 Experiancegainlosses
Pembayaran benefit 95,162
117,874 14,358
227,394 Benefits payment
Pembayaran penyelesaian Payment of settlement
dari aset program 1,185,789
- -
1,185,789 from plan assets
Pembayaran kompensasi Payment of settlement for
penyelesaian 517,350
- -
517,350 compensation
Saldo akhir - Perusahaan 173,806
629,245 29,631
832,682 Ending balance
– Company
Disajikan kembali Catatan 3 As restated Note 3