Laba Per Saham Dasar dan Dilusian Basic and Diluted Earnings Per Share
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
150
49. Liabilitas Imbalan Kerja 49. Employee Benefits Liabilities
31 Maret 31 Desember
March 31, December 31,
2017 2016
Liabilitas diakui di laporan Liabilities recognized on
posisi keuangan: statements of financial posotion:
Imbalan pascakerja Post-employment benefits
Program pensiun 135.717
118.035 Pension plan
Imbalan paska kerja lainnya 13.503.966
13.371.371 Other post-employment benefits
Imbalan pemeliharaan kesehatan 30.468.386
30.152.741 Health care benefits
Imbalan jangka panjang lainnya 899.013
962.452 Other long-term benefits
Jumlah 45.007.082
44.604.599 Total
Beban diakui Expense recognize
di laba rugi: Catatan 43 in profit or loss: Note 43
Imbalan pascakerja Post-employment benefits
Program pensiun 18.833
19.940 Pension plan
Imbalan paska kerja lainnya 459.567
1.896.211 Other post-employment benefits
Imbalan pemeliharaan kesehatan 732.809
2.708.183 Health care benefits
Imbalan jangka panjang lainnya 76.608
343.797 Other long-term benefits
Jumlah 1.287.816
4.968.131 Total
Pengukuran kembali program imbalan Remeasurement on defined benefit
pasti diakui di penghasilan plan recognized in
komprehensif lainnya other comprehensive income:
Program pensiun 33.505
506.991 Pension plan
Imbalan paska kerja lainnya 3.704
56.053 Other post-employment benefits
Imbalan pemeliharaan kesehatan 153.015
2.315.404 Health care benefits
Jumlah 182.815
2.766.342 Total
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
151
Liabilitas Imbalan Pascakerja Post-employment Benefits Liabilities
Program Pensiun Imbalan Pasti Defined Benefit Pension Plan
Perusahaan dan
entitas anak
menyelenggarakan program pensiun imbalan pasti untuk semua karyawan tetap yang
memenuhi syarat. Program pensiun ini memberikan
imbalan berdasarkan
penghasilan dasar pensiun dan masa kerja karyawan.
The Company
and its
subsidiaries established a defined benefit pension plan
covering all of its eligible permanent employees. This pension plan provides
benefits based on basic pension income and the period of employment.
Dana pensiun ini dikelola oleh Dana Pensiun PLN ”DP-PLN”, pihak berelasi, yang akta
pendiriannya telah
disahkan oleh
Kementerian Keuangan Republik Indonesia dengan Surat Keputusannya No. KEP-
284KM.171997 tanggal 15 Mei 1997. This pension plan is managed by Dana
Pensiun PLN “DP-PLN”, a related party, whose deed of establishment was approved
by the Ministry of Finance of the Republic of Indonesia in its Decision Letter No. KEP-
284KM.171997 dated May 15, 1997.
DP-PLN telah mendapat persetujuan dari Menteri Keuangan Republik Indonesia dalam
surat keputusan
No. KEP-8NB.12016
tanggal 11 Februari 2016 atas peningkatan imbalan pasti pensiun yang disediakan
Perusahaan dan entitas anak dalam program dana pensiun.
DP-PLN has obtained an approval from the Ministry of Finance of the Republic of
Indonesia in its Decision Letter No. KEP- 8NB.12016 dated on February 11, 2016 in
relation to the increase in pension benefits provided
by the
Company and
its subsidiaries’ pension plan.
Pendanaan DP-PLN terutama berasal dari iuran karyawan dan pemberi kerja masing-
masing sebesar 6,00 dan 13,41 dari Penghasilan Dasar Pensiun.
DP-PLN is mainly funded by contributions from both the employees and the employer
which are 6.00 and 13.41 from basic pension income, respectively.
Imbalan Pemeliharaan Kesehatan Selain program pensiun yang dikelola oleh
DP-PLN, Perusahaan dan entitas anak menyediakan imbalan program pemeliharaan
kesehatan tanpa pendanaan bagi pensiunan dan
tanggungannya yang
memenuhi persyaratan.
Health Care Benefits In addition to the pension plan managed by
DP-PLN, the Company and its subsidiaries also provide unfunded health care benefit
plans for their pensioners and their eligible dependents.
Imbalan PascaKerja Lainnya Selain dari program dana pensiun dan
imbalan pemeliharaan
kesehatan, Perusahaan dan entitas anak menyediakan
imbalan pesangon dan penghargaan purna jabatan tanpa pendanaan bagi pegawai yang
memenuhi syarat. Other Post-employment Benefits
In addition to the pension plan and health care benefits, the Company and its
subsidiaries also
provide unfunded
severance benefits and completion of employment award for eligible employees.