Liabilitas imbalan kerja jangka pendek Short- Liabilitas imbalan Kerja jangka panjang Long-
PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Pada Tanggal 31 Maret 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS As of March 31, 2013 and December 31, 2012
Expressed in thousands of US Dollar and in
million Rupiah, Unless Otherwise Stated
131
23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued
a. Liabilitas imbalan kerja jangka pendek a. Short-
term employees’ benefits liabilities
Liabilitas imbalan kerja jangka pendek sebagian besar terdiri dari akrual bonus karyawan. Pada
tanggal 31 Maret 2013 dan 31 Desember 2012 jumlah akrual bonus masing - masing sebesar
Rp79.410 setara
dengan US8.212
dan Rp79.410 setara dengan US8.212.
Short-term employee benefit liabilities are mainly consist of accrual bonus for employees. As of
March 31, 2013 and December 31, 2012, bonus accruals amounting to Rp79,410 equivalent to
US8,212 and
Rp79,410 equivalent
to US8,212, respectively.
b. Liabilitas imbalan Kerja jangka panjang b. Long-
term employees’ benefits liabilities
Akun ini terdiri dari: This account consists of:
31032013 31122012
Perusahaan The Company
Imbalan jangka panjang menurut perjanjian Long-term benefit in accordance with the
Kerja Bersama 14,287
21,827 Collective Labor Agreement
Uang penghargaan masa kerja -
- Termination benefits
Tunjangan cuti besar 2,428
2,100 Long leave benefits
Tunjangan kesetiaan 4,634
4,008 Service awards
Entitas Anak 10,233
9,773 Subsidiaries
Total 31,582
37,708 Total
Imbalan Pensiun Manfaat Pasti Defined Benefit Pension Plan
Program pensiun manfaat pasti Perusahaan dikelola oleh Dana Pensiun Krakatau Steel, pihak
berelasi, yang
didirikan berdasarkan
Surat Keputusan Menteri Keuangan No. KEP-121KM.
171998 tanggal 16 Maret 1998. Sumber dana program pensiun berasal dari kontribusi karyawan
dan Perusahaan. Kontribusi karyawan adalah sebesar 5 dari penghasilan dasar pensiun dan
sisanya ditanggung oleh Perusahaan dan Entitas Anak
untuk karyawan
Perusahaan yang
diperbantukan pada Entitas Anak. Perhitungan pensiun untuk tanggal-tanggal 31 Desember 2012
dan 2011 dilakukan oleh PT Binaputera Jaga Hikmah “Binaputera”, aktuaris independen, dalam
laporannya masing-masing tanggal 10 Maret 2013 dan 22 Februari 2012, menggunakan metode
“Projected Unit Credit” dengan asumsi-asumsi sebagai berikut:
The Company’s defined benefit pension plan is managed by Dana Pensiun Krakatau Steel, a
related party, which was established based on the Ministry of Finance Decision Letter No. KEP-
121KM.171998 dated March 16, 1998. The fund is contributed by both employees and the
Company. Employee’s contribution to the plan is 5 of basic pension income salary and the
remaining contribution is paid by the Company and Subsidiaries for the Company’s employees who are
seconded to the Subsidiaries. The calculations of pension as of December 31, 2012 and 2011 were
performed by PT Binaputera Jaga Hikmah
“Binaputera”, an independent actuary, based on its reports dated March 10, 2013 and February 22,
2012, respectively, using the “Projected Unit Credit” method which utilized the following
assumptions:
PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Pada Tanggal 31 Maret 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS As of March 31, 2013 and December 31, 2012
Expressed in thousands of US Dollar and in
million Rupiah, Unless Otherwise Stated
132
23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued