BNI Perjanjian No. 058KPIPK2007 BNI Agreement No. 058KPIPK2007
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.
PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Halaman 5115 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 ii. Imbalan jangka panjang lainnya
ii. Other long-term benefit
Mutasi kewajiban imbalan jangka panjang lainnya
selama tahun
berjalan adalah
sebagai berikut: The movement in the other long-term
benefit over the year is as follows:
31 Desember 31 Desember
December December
2016 2015
Saldo awal
4,220,116 4,585,624
Beginning balance
Beban diakui Employee benefit expenses
pada laporan laba rugi: recognised in the profit and loss:
- Biaya jasa kini 14,987,481
1,399,431 Current service cost -
- Biaya jasa lalu 972,598
27,888 Past service cost -
- Biaya bunga 1,561,828
292,867 Interest expense -
- Rugilaba selisih kurs 8,895
450,929 Foreign exchange lossgain -
- Pengukuran kembali Remeasurement -
Perubahan asumsi Changes in
keuangan 810,663
- financial assumptions
Penyesuaian pengalaman 2,249,330
241,842 Experience adjustment
16,092,135 1,027,415
Penurunan karena transfer 475,575
- Decrease due to transfer
Kenaikan karena kombinasi bisnis 48,077
- Increase due to combination
Pembayaran manfaat oleh Grup 4,391,449
1,392,923 Benefit paid by the Group
Saldo akhir 15,493,304
4,220,116 Ending balance
Asumsi pokok aktuari yang digunakan sama dengan
asumsi penghitungan
liabilitas imbalan pascakerja.
The actuarial assumptions used are the same as the calculation of post-employment
benefit obligation. 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 31 December 2016
kenaikanincrease by 1 turundecrease by USD16 jutamillion
Tingkat diskonto penurunandecrease by 1
naikincrease by USD15 jutamillion Discount rate
Tingkat pertumbuhan kenaikanincrease by 1
naikincrease by USD14 jutamillion gaji
penurunandecrease by 1 turundecrease by USD16 jutamillion
Salary increase rate
31 Desember 2015 31 December 2015
kenaikanincrease by 1 turundecrease by USD9 jutamillion
Tingkat diskonto penurunandecrease by 1
naikincrease by USD10 jutamillion Discount rate
Tingkat pertumbuhan kenaikanincrease by 1
naikincrease by USD10 jutamillion gaji
penurunandecrease by 1 turundecrease by USD9 jutamillion
Salary increase rate