Changes in employee benefit obligations continued Asumsi-asumsi aktuarial Actuarial assumptions
20. EMPLOYEE BENEFITS LIABILITIES continued d. Perubahan liabilitas imbalan kerja lanjutan
d. Changes in employee benefit obligations continued
ii Perubahan liabilitas imbalan kerja jangka panjang lainnya lanjutan ii Changes in other long-term employee benefit obligations continued 2013 Tunjangan cuti dan ulang tahun dinas Annual leave MPPK and service Jumlah MPPK anniversary Total Saldo awal 168,932 16,540 185,472 Beginning balance Biaya imbalan kerja bersih 1,340 3,134 4,474 Employee benefit expense, net Pembayaran 20,924 4,372 25,296 Payments Keuntungan selisih kurs 32,121 3,242 35,363 Foreign exchange gain Saldo akhir - Perusahaan 117,227 12,060 129,287 Ending balance - Company e. Asumsi-asumsi aktuarial e. Actuarial assumptions Asumsi-asumsi aktuarial signifikan yang diterapkan dalam perhitungan liabilitas imbalan pasca-kerja dan imbalan kerja jangka panjang lainnya untuk Perusahaan sebagai berikut: Significant actuarial assumptions applied in the calculation of post-employment benefit obligations and other long-term employment benefits for the Company are as follows: 2014 2013 Tingkat diskonto: Discount rate: - Program Asuransi Mandiri Guna I, Mandiri Guna I Insurance - PAP, biaya pemulangan, MPPK, Program, PAP, repatriation costs, ulang tahun dinas 8.0 per tahunannum 8.8 per tahunannum MPPK, service anniversary - Tunjangan cuti 8.0 per tahunannum 7.8 per tahunannum Annual leave - - Program imbalan pasti Defined benefits plan administered - oleh Dana Pensiun by Dana Pensiun Pertamina 8.6 per tahunannum 9.1 per tahunannum Pertamina, Post-retirement healthcare - - Tunjangan kesehatan pasca-kerja 8.6 per tahunannum 9.1 per tahunannum benefits Tingkat inflasi 6 per tahunannum 6 per tahunannum Inflation rate Tingkat pengembalian aset program: Return on plan assets: - Program pensiun 8.6 per tahunannum 9.9 per tahunannum Pension plan Kenaikan gaji: 9.5 per tahunannum 9.5 per tahunannum Salary increases: Tren biaya kesehatan tahunan: 8 per tahun untuk 8 per tahun untuk Annual medical expense trend: seterusnya8 per seterusnya8 per annum afterward annum afterward Faktor demografi: Demographic factors: - Tingkat kematian: Mortality: - Pekerja aktif Tabel Mortalita Indonesia 2011 Group Annuity Mortality 1971 Active employees TMI 2011 GAM 71 Pensiunan Group Annuity Mortality 1971 Group Annuity Mortality 1971 Pensioners GAM 71 GAM 71 - Tingkat cacat: 0.75 dari tingkat kematian 0.75 dari tingkat kematian Disability: - 0.75 of mortality rate 0.75 of mortality rate - Pengunduran diri: 1 pada usia 20 dan 1 pada usia 20 dan Resignation: - berkurang secara linear berkurang secara linear sebesar 0.028 per tahun sebesar 0.028 per tahun sampai usia 55 sampai usia 55 1 at age 20 and 1 at age 20 and linearly decreasing linearly decreasing by 0.028 per annum by 0.028 per annum until 55 years of age until 55 years of age - Pensiun: 100 pada usia pensiun normal 100 pada usia pensiun normal Pension: - 100 at normal retirement age 100 at normal retirement age Usia pensiun normal: 56 tahunyears 56 tahunyears Normal retirement age: Biaya operasional Operational costs of the program pensiun: 8 dari biaya jasa dan 8 dari biaya jasa dan pension plan: 3.5 dari pembayaran manfaat 3.5 dari pembayaran manfaat 8 of service cost and 8 of service cost and 3.5 of benefit payments 3.5 of benefit payments 463 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 596 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 20. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan20. EMPLOYEE BENEFITS LIABILITIES continued e. Asumsi-asumsi aktuarial lanjutan
e. Actuarial assumptions continued
Parts
» Pertamina - Hubungan Investor
» 70.63 73.55 343.34 Pertamina - Hubungan Investor
» 21.86 21.74 65.37 64.88 5.72 7.23 42.40 29.94 Pertamina - Hubungan Investor
» 29.04 31.88 17.27 14.89 Pertamina - Hubungan Investor
» 7.27 2.45 2.28 Pertamina - Hubungan Investor
» 94.02 94.31 72.75 71.87 68.69 Pertamina - Hubungan Investor
» 20.86 31.15 26.38 29.42 Pertamina - Hubungan Investor
» 11.71 20.52 30.97 58.83 Pertamina - Hubungan Investor
» PT Pertamina Persero the Company i.
» PT Pertamina Persero the Company Profil perusahaan lanjutan Company profile continued
» PT Pertamina Persero the Company
» Subsidiaries and Associates i.
» Subsidiaries and Associates continued i.
» Subsidiaries and Associates continued ii. Perusahaan Asosiasi lanjutan
» Subsidiaries and Associates continued iii. Pengendalian Bersama Entitas
» Prinsip konsolidasi lanjutan Principles of consolidation continued
» Aset keuangan Financial assets Aset keuangan lanjutan Financial assets continued
» Aset keuangan lanjutan Financial assets continued
» Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued i.
» Piutang Receivables Persediaan Inventories
» Long-term investments continued ii Properti investasi - investasi jangka Aset tetap Fixed assets
» Sewa Leases Leases continued
» Oil gas and geothermal properties
» Oil gas and geothermal properties continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Program pensiun dan imbalan kerja Pension plan and employee benefits
» Program pensiun dan imbalan kerja
» Pajak penghasilan Income tax Pajak penghasilan lanjutan Income tax continued
» Segment information Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Biaya emisi penerbitan obligasi Bonds issue costs Interests in joint ventures
» Share capital Dividen Dividends
» Pertimbangan Judgements Pertamina - Hubungan Investor
» Judgements continued i Pertamina - Hubungan Investor
» Estimasi dan asumsi Es Estimates and assumptions
» Control over PT Elnusa Tbk. continued
» Goodwill Pertamina - Hubungan Investor
» Goodwill continued Pertamina - Hubungan Investor
» Liabilitas Pertamina - Hubungan Investor
» Pinjaman bank Bank borrowings Bank borrowings continued
» Bank borrowings continued i Sewa pembiayaan Finance leases
» Imbalan kerja karyawan Provision for employee benefits Provision for employee benefits continued
» Provision for employee benefits continued i Liabilitas imbalan pasca-kerja lanjutan
» Provision for employee benefits continued ii Liabilitas imbalan kerja jangka panjang
» Employee benefit expense Pertamina - Hubungan Investor
» Employee benefit expense continued i Biaya imbalan pasca-kerja - bersih
» Changes in employee benefit obligations
» Changes in employee benefit obligations continued Asumsi-asumsi aktuarial Actuarial assumptions
» Actuarial assumptions continued Pertamina - Hubungan Investor
» Pajak dibayar di muka Prepaid taxes Prepaid taxes continued
» Current taxes continued Pertamina - Hubungan Investor
» Deferred tax Pertamina - Hubungan Investor
» Deferred tax continued Pertamina - Hubungan Investor
» Deferred tax continued Administrasi Administration
» Pemeriksaan pajak Tax audit Tax assessment letters of the Company
» Tax assessment letters of the Company continued
» Piutang usaha Trade receivables
» Piutang usaha lanjutan Trade receivables continued
» Piutang usaha lanjutan Trade receivables continued Piutang lain-lain Other receivables
» Piutang lain-lain lanjutan Other receivables continued
» Hubungan dengan pihak berelasi Relations with related parties
» PSCs Pertamina - Hubungan Investor
» PT Pertamina EP’s Cooperation Contract
» Perjanjian kerjasama dengan pihak-pihak dalam melakukan aktivitas minyak dan gas
» Cooperation arrangements with the parties in conducting oil and gas activities
» Perjanjian kerjasama PHE dengan pihak- pihak lain sebagai berikut
» Operasi Sendiri Own Operations Kontrak Operasi Bersama KOB Joint Operating Contracts JOCs
» Business risks continued Risiko Keuangan Financial risk
» Financial risk continued II.
» Financial risk continued II. Financial risk continued II.
» Financial risk continued III. Risiko likuiditas
» Financial risk continued III. Risiko likuiditas lanjutan Manajemen Permodalan Capital Management
» Capital Management continued Nilai wajar Fair Value
» Fair Value continued Komitmen KKS Cooperation Contract Commitment
» Perkara hukum Legal cases Perkara hukum lanjutan Legal cases continued
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