PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013
Expressed in millions Rupiah, unless otherwise stated
24. PROVISI IMBALAN KARYAWAN lanjutan 24. PROVISION
FOR EMPLOYEE
BENEFITS
continued
a. Program imbalan pasca kerja dan imbalan
kerja jangka panjang lainnya lanjutan a.
Post-employement benefit plans and other long-term employee benefits continued
1. Program imbalan pasca kerja lanjutan 1.
Post-employement benefit
plans
continued
iii Imbalan pasca kerja lainnya iii
Other post-employment benefits
Perusahaan memberikan
imbalan pasca kerja
lainnya dalam bentuk
manfaat pesangon
dan Tunjangan
Masa Persiapan
Pensiun ”MPP”.
Semua Pekerja, setelah memenuhi periode bakti tertentu, berhak atas
imbalan pesangon saat pensiun, cacat atau mati dan berhak atas MPP bagi
karyawan yang mencapai umur 55,5 tahun.
The Company provides other post- employment benefits in the form of
terminations benefits
and pre-
retirement benefits
“MPP”. The
employees, after serving a qualifying period,
are entitled
to retirement
benefits upon retirement, disability or death and to MPP who has reached
the age of 55.5 years.
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 biaya kerja 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 expenses
reported in
the statement of financial position:
2014 2013
Perusahaan: The Company:
- PPMP dan manfaat kesehatan PPMP and post-retirement -
pasca kerja 235,898
95,148 healthcare benefits
- Imbalan pasca kerja lainnya 244,583
214,893 Other post-employment benefits -
- Program imbalan kerja jangka Other long-term employee -
panjang lainnya 38,301
40,475 benefits
Sub jumlah 518,782
350,516 Subtotal
Entitas Anak: Subsidiary:
- Imbalan pasca kerja lainnya 7,034
5,499 Other post-employment benefits -
Sub jumlah 525,816
356,015 Subtotal
Tabel berikut menyajikan ikhtisar biaya imbalan kerja sebagaimana tercatat pada laporan laba
rugi: The table below presents a summary of the
employee benefits liabilities and expenses reported in the income statement:
PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 557 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2014 DAN 2013
Expressed in millions Rupiah, unless otherwise stated
24. PROVISI IMBALAN
KARYAWAN lanjutan
lanjutan
24. PROVISION FOR
EMPLOYEE BENEFITS
continued
b. Provisi imbalan karyawan lanjutan
b. Provision for employee benefits continued
2014 2013
Perusahaan: The Company:
- PPMP dan manfaat kesehatan PPMP and post-retirement -
pasca kerja 166,114
92,997 healthcare benefits
- Imbalan pasca kerja lainnya 94,958
88,325 Other post-employment benefits -
- Program imbalan kerja jangka Other long-term employee -
panjang lainnya 13,104
32,514 benefits
Sub jumlah 274,176
148,808 Subtotal
Entitas Anak: Subsidiary:
- Imbalan pasca kerja lainnya 1,535
1,420 Other post-employment benefits -
Sub jumlah 275,711
150,228 Subtotal
Rincian estimasi liabilitas imbalan pasca kerja dan imbalan jangka panjang lainnya untuk
masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2014
dan 2013 sebagai berikut: The
details of
estimated post-employment
benefit obligations and other long-term service benefits for each of the programs operated by
the Company as at 31 December 2014 and 2013 were as follows:
2014 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
Nilai kini liabilitas imbalan Present value of the defined
pasti 1,715,003
691,215 38,301
2,444,519 benefit obligations
Nilai wajar aset program 1,263,870
37,495 -
1,301,365 Fair value of plan assets
Status yang belum didanai 451,133
653,720 38,301
1,143,154 Unfunded status
Biaya jasa lalu yang belum Unrecognised past services cost –
diakui – non-vested 11,047
9,739 -
20,786 non-vested
Rugi aktuarial yang Unrecognised actuarial
belum diakui 204,188
399,398 -
603,586 losses
Jumlah – Perusahaan 235,898
244,583 38,301
518,782 Total – the Company
2013 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
Nilai kini liabilitas imbalan Present value of the defined
pasti 1,560,541
617,290 40,475
2,218,306 benefit obligations
Nilai wajar aset program 1,022,499
- -
1,022,499 Fair value of plan assets
Status yang belum didanai 538,042
617,290 40,475
1,195,807 Unfunded status
Biaya jasa lalu yang belum Unrecognised past services cost –
diakui – non-vested 14,950
12,066 -
27,016 non-vested
Rugi aktuarial yang Unrecognised actuarial
belum diakui 427,944
390,331 -
818,275 losses
Jumlah - Perusahaan 95,148
214,893 40,475
350,516 Total – the Company