PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued

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 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 Nilai wajar aset program dana pensiun Fair value of pension plan assets at awal tahun beginning year Pengembalian aset dana yang diharapkan Expected return on plan assets Rugi aktuaria atas aset dana pensiun Actuarial loss on plan assets Kontribusi Contributions Pembayaran manfaat Benefit payments Jumlah Total Bagian Pemerintah Government contribution Nilai wajar akhir tahun Fair value at end of year Deposito Time deposits Surat utang negara Government securities Jumlah Total Tingkat diskonto Discount rate Dampak kewajiban manfaat pasti Impact on the net defined benefits bersih obligations Gaji Salary Dampak kewajiban manfaat pasti Impact on the net defined benefits bersih obligations Program pensiun eks. Perum Persero Pension plan ex. Perum Persero 7.629.841.082 6,00 4,00 719.269.200 74.456.029 892.250.000 100,00 37,06 7.593.366.610 37,06 922.140.000 100,00 Kategori utama aset program sebagai presentasi dari total aset program adalah sebagai berikut: The main category of plan assets as the total plan assets presentations are as follows: 31 Desember 2015 7.093.109.460 8.203.458.470 922.140.000 892.250.000 7.386.029 8.216.735 330.667.850 202.870.800 196.295.000 89.986.735 341.745.084 Nilai Wajar Fair value Nilai Wajar Fair value 580.394.916 31 Desember 2014 December 31, 2015 December 31, 2014 62,94 A quantitative sensitivity analysis for significant assumptions as of December 31, 2015 is as follows: 23.969.225 84.518.525 2015 695.955.000 62,94 10,00 8,00 1 Kenaikan Perusahaan menyelenggarakan program pensiun manfaat pasti bagi karyawan eks. Perum yang direkrut sebelum Agustus 2009. Manfaat pensiun dihitung berdasarkan TDPIP tahun 2012 dengan ketetapan perhitungan tanpa kenaikan Gaji Dasar Program yang dikelola oleh PT Asuransi Jiwasraya Berdasarkan Perjanjian No. 161HKUM2003 dan 099.SJ.U.0903 serta perjanjian No. 162HKUM2003 dan 100.SJ.U.0903 tanggal 28 September 2003 tentang Pengelolaan program Anuitas Pensiun Bagi Pensiunan dan Pengelolaan Program Jaminan Hari Tua Bagi Pegawai PT Kereta Api Indonesia Persero. Sedangkan untuk karyawan Persero yang direkrut setelah Agustus 2009 diberikan pesangon sesuai ketentuan Undang- Undang Ketenagakerjaan No.13 tahun 2003. The Company maintains defined benefit pension plan for employees hired ex. Perum before August 2009. The pension benefits are calculated based TDPIP in 2012 with the provisions of the Basic Salary increment calculation without Program managed by PT Asuransi Jiwasraya based on Agreement No. 161HKUM2003, 099.SJ.U.0903 and agreement No.162HKUM2003, 100.SJ.U.0903 dated September 28, 2003 on the program management Retirement Annuity for Retired and Management of Old Age Security Program for Employees of PT Kereta Api Indonesia Persero. As for Persero employees hired after August 2009 granted severance pay in accordance with the Employment Act 13 of 2003. Analisa sensitivitas kuantitatif untuk asumsi yang signifikan pada tanggal 31 Desember 2015 sebagai berikut: 561.582.150 2014 892.250.000 823.020.000 72.990.775 66.481.475 1 Penurunan 1 Increase 1 Decrease 87