Liabilitas imbalan pascakerja lanjutan Post-employment benefit liabilities continued Liabilitas imbalan pascakerja lanjutan Post-employment benefit liabilities continued
PT Vale Indonesia Tbk PT Vale Indonesia Tbk
31 Maret 2013 dan 2012 dan 31 Desember 2012 March 31, 2013 and 2012 and December 31, 2012
43
Imbalan kesehatan
pascakerja Imbalan
pensiun Post-retirement Jumlah
Pension benefits medical benefits
Total 31
Maret 2013 2012
2013 2012 2013 2012
March 31 Dalam ribuan Dolar AS
US Dollars, in thousands Biaya jasa kini
187 1,295
8 103
195 1,398
Current service cost Biaya bunga
96 893
249 299 345 1,192 Interest
cost Hasil
aset program
yang Expected
return diharapkan
- 800
8 17
8 817
on plan assets Biaya jasa lalu
2 77 10 10
8
87 Past service cost
Biaya kurtailmen - 5
- - -
5 Cost of curtailments
281 1,460 259
395 540 1,855
Beban imbalan pascakerja pada periode yang berakhir pada tanggal 31 Maret 2013 sebesar AS540 ribu 31 Maret 2012: AS1,855 ribu
dialokasikan ke beban pokok pendapatan. The post-employment benefits expenses for the period ended March 31,
2013 amounting to US540 thousand March 31, 2012: US1,855 thousand were allocated to cost of revenue.
Hasil aktual aset program pensiun imbalan pasti pada tanggal 31 Maret 2013 adalah AS8 ribu 31 Desember 2012: AS1.842 ribu.
The actual return on plan assets of the defined benefit pension plan as at March 31, 2013 was US8 thousand December 31, 2012: US1,842
thousand. Mutasi nilai kini kewajiban adalah sebagai berikut:
The movement in the present value of obligations is as follows:
Imbalan kesehatan
pascakerja Imbalan
pensiun Post-retirement Jumlah
Pension benefits medical benefits
Total 31 MaretMarch 31
2013 2012 2013
2012 2013 2012 31 DesemberDecember 31
Dalam ribuan Dolar AS US Dollars, in thousands
Pada awal tahun 6,532 54,623 16,459 19,500 22,991 74,123
At beginning of the year Biaya jasa kini
187 4,630 8 400
195 5,030
Current service cost Biaya bunga
96 3,335 249
319 345 3,654 Interest cost
Imbalan yang dibayarkan 75
4,985 - 280
75 5,265
Benefits paid Kurtailmen
- 58,459
- -
- 58,459 Curtailments
KerugianKeuntungan aktuarial bersih Net actuarial lossesgains recognized
yang diakui selama tahun berjalan - 7,388
- 3,480 - 3,908
during the year
6,740 6,532
16,716 16,459 23,456 22,991
Imbalan kesehatan
pascakerja Imbalan
pensiun Post-retirement Jumlah
Pension benefits medical benefits
Total 31 MaretMarch 31
2013 2012 2013
2012 2013 2012
31 DesemberDecember 31 Dalam ribuan Dolar AS
US Dollars, in thousands Pada awal tahun
- 48,775 726 1,181 726
49,956 At beginning of the year
Hasil aktual aset program -
2,038 7 196 7
1,842 Actual return on plan assets
Iuran pemberi kerja - -
- 21 - 21 Employer’s
contributions Imbalan yang dibayarkan
- 4,604 - 280 - 4,884 Benefits
paid Kurtailmen
- 46,209 - -
- 46,209 Curtailments - - 733 726 733 726
18. Liabilitas imbalan pascakerja lanjutan 18. Post-employment benefit liabilities continued
Biaya bersih yang diakui dalam laba rugi adalah sebagai berikut: Net expenses recognized in the profit or loss is as follows:
18. Liabilitas imbalan pascakerja lanjutan 18. Post-employment benefit liabilities continued
Mutasi nilai wajar aset program adalah sebagai berikut: The movement in the fair value of plan assets is as follows:
PT Vale Indonesia Tbk PT Vale Indonesia Tbk
31 Maret 2013 dan 2012 dan 31 Desember 2012 March 31, 2013 and 2012 and December 31, 2012
44 Hasil yang diharapkan dari aset program ditentukan atas dasar pengembalian
yang diharapkan tersedia oleh aset yang berasal dari kebijakan investasi masa kini. Tingkat pengembalian yang diharapkan dari investasi atas bunga
tetap didasarkan oleh pengembalian kotor di akhir periode pelaporan. Hasil yang diharapkan dari investasi ekuitas menggambarkan tingkat pengembalian
oleh pasar yang bersangkutan. The expected return on plan assets is determined by considering the
expected returns available on the assets’ underlying current investment policy. Expected yields on fixed interest investments are based on gross
redemption yields as at the end of the reporting period. Expected returns on equity investments reflect long-term real rates of return experienced in the
respective markets.
Kontribusi yang diharapkan untuk program imbalan pascakerja untuk periode yang berakhir pada 2013 adalah sebesar AS94 ribu.
Expected contributions to post employment benefit plans for the remaining of year ending 2013 are US94 thousand.
Karena likuidasi DPI, tidak terdapat aset program pada tanggal 31 Maret 2013 dan 31 Desember 2012.
Due to the liquidation of DPI, there are no plan assets as at March 31, 2013 and December 31, 2012.
31 Desember
2012 2011 2010 2009 2008
December 31
Dalam ribuan Dolar AS US Dollars, in thousands
Nilai kini kewajiban Present value of defined
imbalan pasti
22,991 74,123 66,370
44,457 36,872
benefit obligation Nilai wajar aset program
726 49,956
62,592 52,364
37,290 Fair value of plan assets
Status pendanaan 22,265
24,167 3,778
7,907 418
Funded status Penyesuaian
pengalaman Experience
adjustments pada aset program
2,711 5,568 6,685
5,868 3,388
on plan assets Penyesuaian
pengalaman Experience
adjustments pada liabilitas program
3,908 8,932 19,088 208 14,430
on plan liabilities
Jumlah saham Ribuan AS
31 Maret 2013 Total shares US in thousands
March 31,
2013
Vale Canada Limited 5,835,607,960 80,115