Pinjaman sindikasi Syndicated loans

PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5113 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued e. Imbalan kerja jangka panjang lanjutan e. Long-term employees’ benefits continued i. Imbalan pascakerja i. Post-employment benefit Mutasi kewajiban imbalan pasti selama periode berjalan adalah sebagai berikut: The movement in the post-employment benefit over the period is as follows: Dampak atas persyaratan pendanaan pembatasan aset Nilai kini Nilai wajar Impact of kewajiban aset program minimum funding Present value Fair value of Jumlah requirement Jumlah obligation plan assets Total assets ceiling Total Per 1 Januari As at January 1, 2015 121,361,488 - 121,361,488 - 121,361,488 2015 Diakui pada laporan Recognised in the laba-rugi: profit or loss: - Biaya jasa kini 5,916,093 - 5,916,093 - 5,916,093 Current service cost - - Biaya jasa lalu 5,291 - 5,291 - 5,291 Past service cost - - Rugilaba Foreign exchange - selisih kurs 13,648,696 45,998 13,602,698 - 13,602,698 lossgain - Laba Return on - aset program - 4,372 4,372 - 4,372 plan assets - Biaya bunga 9,219,031 61,643 9,157,388 - 9,157,388 Interest expense - 1,481,137 11,273 1,469,864 - 1,469,864 Pengukuran kembali Remeasurement diakui sebagai recognised pendapatan as other komprehensif comprehensive lainnya, akibat: income, due to: - Perubahan Changes - asumsi in financial keuangan 21,558,537 - 21,558,537 - 21,558,537 assumptions - Penyesuaian Experience - pengalaman 4,487,823 - 4,487,823 - 4,487,823 adjustment 26,046,360 - 26,046,360 - 26,046,360 Pembayaran Benefit manfaat oleh: paid by: - Grup 3,722,290 - 3,722,290 - 3,722,290 The Group - - Aset program 177,759 177,759 - - - Plan assets - 3,900,049 177,759 3,722,290 - 3,722,290 Kontribusi - 1,673,984 1,673,984 - 1,673,984 Contibution Per 31 Desember As at December 31, 2015 92,896,216 1,507,498 91,388,718 - 91,388,718 2015 Diakui pada laporan Recognised in the laba-rugi: profit or loss: - Biaya jasa kini 461,357 - 461,357 - 461,357 Current service cost - - Biaya jasa lalu - - - - - Past service cost - - Rugilaba Foreign exchange - selisih kurs 2,501,580 30,575 2,471,005 - 2,471,005 lossgain - Laba Return on - aset program - 14,056 14,056 - 14,056 plan assets - Biaya bunga 7,444,766 109,196 7,335,570 - 7,335,570 Interest expense - 10,407,703 125,715 10,281,988 - 10,281,988 Pengukuran kembali Remeasurement diakui sebagai recognised pendapatan as other komprehensif comprehensive lainnya, akibat: income, due to: - Perubahan Changes in - asumsi financial keuangan 2,790,911 - 2,790,911 - 2,790,911 assumptions - Penyesuaian Experience - Pengalaman 5,214,890 - 5,214,890 - 5,214,890 adjustment 2,423,979 - 2,423,979 - 2,423,979 Pembayaran Benefit manfaat oleh: paid by plan: - Grup 8,679,757 - 8,679,757 - 8,679,757 The Group - - Aset program 637,539 637,539 - - - Plan assets - 9,317,296 637,539 8,679,757 - 8,679,757 Kontribusi - 1,530,992 1,530,992 - 1,530,992 Contibution Kenaikan akibat Increase due to akuisisi 3,164,100 - 3,164,100 - 3,164,100 acquisition Per 31 Desember As at December 31, 2016 94,726,744 2,526,666 92,200,078 - 92,200,078 2016 PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5114 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued e. Imbalan kerja jangka panjang lanjutan e. Long-term employees’ benefits continued i. Imbalan pascakerja lanjutan i. Post-employment benefit continued Berikut asumsi pokok aktuari yang digunakan: Below are the assumptions used: 31 Desember 31 Desember December December 2016 2015 Tingkat bunga aktuaria 8.50 per tahun 9.10 per Tahun Actuarial discount rate per annum per annum Tingkat kematian mortalitas TM I 2011 TM I 2011 Mortality rate Kenaikan gaji dan upah 8.00 per tahun 8.00 per Tahun Wages and salaries Increase per annum per annum Umur pensiun 56 tahunyears 56 tahunyears Retirement age Tingkat cacat 10 dari tingkat 10 dari tingkat Disability rate kematian kematian Mortality rate Mortality rate Sensitivitas liabilitas pensiun secara keseluruhan terhadap perubahan asumsi tingkat diskonto dan tingkat pertumbuhan gaji adalah sebagai berikut: Sensitivity of the overall pension liability to changes in the discount rate and salary increase rate assumptions is as follows: Dampak terhadap liabilitas secara Perubahan asumsi keseluruhanImpact Change in assumptions on overall liability 31 Desember 2016 December 31, 2016 kenaikanincrease by 1 turundecrease by USD98 jutamillion Tingkat diskonto penurunandecrease by 1 naikincrease by USD86 jutamillion Discount rate Tingkat pertumbuhan kenaikanincrease by 1 naikincrease by USD85 jutamillion gaji penurunandecrease by 1 turundecrease by USD99 jutamillion Salary increase rate 31 Desember 2015 December 31, 2015 kenaikanincrease by 1 turundecrease by USD75 jutamillion Tingkat diskonto penurunandecrease by 1 naikincrease by USD88 jutamillion Discount rate Tingkat pertumbuhan kenaikanincrease by 1 naikincrease by USD88 jutamillion gaji penurunandecrease by 1 turundecrease by USD74 jutamillion Salary increase rate Analisa sensitivitas didasarkan pada perubahan atas satu asumsi aktuarial dimana asumsi lainnya dianggap konstan. Dalam prakteknya, hal ini jarang terjadi dan perubahan beberapa asumsi mungkin saling berkorelasi. Dalam perhitungan sensitivitas kewajiban imbalan pascakerja atas asumsi aktuarial utama, metode yang sama perhitungan nilai kini kewajiban imbalan pascakerja telah diterapkan seperti dalam penghitungan kewajiban pensiun yang diakui dalam laporan posisi keuangan. The sensitivity analysis are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions maybe correlated. When calculating the sensitivity of the post- employment benefit obligation to significant actuarial assumptions, the same method present value of the post-employment benefit obligation has been applied as when calculating the pension liability recognised within the statement of financial position.