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.