AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 113 - Nilai kini kewajiban dan nilai wajar kekayaan
atas program tersebut pada tanggal 31 Maret 2015 dan 31 Desember 2014,
Rp224.710.220, Rp126.834.877 dan Rp224.710.220, Rp126.834.877. Perseroan dan
SP tidak mengakui liabilitas atas selisih nilai kini kewajiban dengan nilai wajar kekayaan karena
manajemen Perseroan dan SP berkeyakinan AJB BP akan dapat memenuhi kewajiban
tersebut pada saat jatuh tempo. The present value of the obligations and the
fair value of the assets relating to these programs as of March 31, 2015 and December
31, 2014 Rp224,710,220, Rp126,834,877 and Rp224,710,220, Rp126,834,877, respectively.
The Company and SP do not recognize any liabilities corresponding to the amount of the
program assets, since management of the Company and its subsidiaries believe that AJB
BP will be able to fulfill its obligations under these programs on the due dates.
Pada tanggal 31 Maret 2015 dan 31 Desember 2014, ST mengakui penambahan provisi untuk
imbalan kerja masing-masing sebesar Rp36.388.468 dan Rp36.388.468.
As of March 31, 2015 and December 31, 2014, ST recognized additional provision for employee
benefits amounting to Rp36,388,468 and Rp36,388,468, respectively.
c. Program bantuan pemeliharaan kesehatan purnakarya
c. Pensioners health care assistance program
Perseroan dan entitas anak SP memberikan imbalan pascakerja dalam bentuk Program
Bantuan Pemeliharaan Kesehatan Purnakarya “BPKP” untuk karyawan tetap bekerja sama
dengan AJB BP. Perseroan membayar premi bulanan kepada AJB BP masing-masing
sebesar 4,5 dari gaji dasar asuransi karyawan, dimana tingkat kenaikan tahunan gaji
dasar asuransi tersebut dibatasi maksimum sebesar 7,5 pertahun. AJB BP harus
membayar manfaat program tersebut setiap tahun kepada karyawan yang berhak selama
peserta masih hidup setelah karyawan mencapai usia 56 tahun, mengundurkan diri,
meninggal atau cacat berdasarkan perkalian tertentu dari gaji dasar asuransi pada saat
manfaat program tersebut terutang. The Company and its subsidiary SP provides
post-employment benefits under a pensioners’ health care assistance program for its
permanent employees. The Company entered into an agreement with AJB BP under which
SP pays monthly insurance premiums to AJB BP at the rate of 4.5 of employees’ insurable
salaries, which are subject to a maximum annual increase of 7.5 per annum. AJB BP is
obligated to pay annual program benefits to eligible employees during their remaining lives
upon employees attaining 56 years of age, upon resignation, or in event of death or
disability of the employees, based on specified multiplies of employees’ insurable salaries at
the time benefits are due to be paid.
Tidak terdapat utang premi asuransi pada tanggal 31 Maret 2015 dan 31 Desember 2014.
There were no insurance premiums payable as of March 31, 2015 and December 31, 2014.
Total beban sehubungan dengan program ini untuk periode yang berakhir pada tanggal
31 Maret 2015 dan 31 Desember 2014 masing- masing sebesar Rp1.541.719 and Rp1.541.719.
The total expense in relation to this program for the period ended March 31, 2015 and
December 31, 2014 amounted to Rp1,541,719 and Rp1,541,719, respectively.
Perseroan dan SP tidak mengakui liabilitas atas selisih nilai kini kewajiban dengan nilai wajar
kekayaan karena manajemen Perseroan dan SP berkeyakinan AJB BP akan dapat
memenuhi kewajiban tersebut pada saat jatuh tempo.
The Company and SP has not recognized any liabilities corresponding to the amount of the
program assets, since the management of the Company and SP believes that AJB BP will be
able to fulfill its obligations under this program on the due dates.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 114 -
d. Program kesejahteraan
karyawan d. Employee
welfare program
Entitas anak SP memberikan imbalan pascakerja dalam bentuk Program
Kesejahteraan Karyawan untuk karyawan tetap bekerja sama dengan AJB BP. Berdasarkan
perjanjian kerja sama tersebut, SP membayar premi bulanan kepada AJB BP sebesar 3 dari
gaji dasar asuransi karyawan, dimana kenaikan tingkat kenaikan gaji dasar asuransi tersebut
dibatasi maksimum sebesar 7,5 pertahun. AJB BP harus membayar manfaat program
tersebut kepada karyawan yang berhak atau kepada tanggungan mereka pada saat
karyawan mencapai usia 56 tahun, mengundurkan diri, meninggal atau cacat
berdasarkan perkalian tertentu dari gaji dasar asuransi pada saat manfaat program tersebut
terutang. Manajemen SP berkeyakinan AJB BP akan dapat memenuhi kewajiban tersebut pada
saat jatuh tempo. The Company’s subsidiary SP provides post-
employment benefits under an employee welfare program for its permanent employees
which are covered under an agreement with AJB BP. SP pays monthly insurance premiums
to AJB BP at the rate of 3 of employees’ insurable salaries, which are subject to a
maximum annual increase of 7.5 per annum. AJB BP is obligated to pay annual program
benefits to eligible employees or their dependants upon employees attaining 56
years of age, upon resignation, or in event of death or disability of the employees, based on
specified multiples of employees’ insurable salaries at the time benefits are due to be paid.
SP management believes that AJB BP will be able to fulfill its obligations under this program
on the due dates.
Tidak terdapat utang premi asuransi pada tanggal 31 Maret 2015 dan 31 Desember 2014.
There were no insurance premiums payable as of March 31, 2015 and December 31, 2014.
Total beban sehubungan dengan program ini untuk periode yang berakhir pada tanggal
31 Maret 2015 dan 31 Desember 2014 masing- masing sebesar Rp903.745 dan Rp903.745.
The total expense in relation to this program during the period ended March 31, 2015 and
December 31, 2014 amounted to Rp903.745 and Rp903.745, respectively.
Nilai kini kewajiban dan nilai wajar kekayaan atas program tersebut pada tanggal
31 Maret 2015 dan 31 Desember 2014 Rp11.097.480, Rp12.026.860 dan
Rp11.097.480, Rp12.026.860. SP tidak mengakui liabilitas atas selisih nilai kini
kewajiban dengan nilai wajar kekayaan karena manajemen berkeyakinan AJB BP akan dapat
memenuhi kewajiban tersebut pada saat jatuh tempo.
The present value of the obligation and the fair value of the asset relating to this program as of
March 31, 2015 and December 31, 2014 Rp11,097,480, Rp12,026,860 and
Rp11,097,480, Rp12,026,860, respectively. SP has not recognized any liabilities
corresponding to the amount of the program assets, since management believes that AJB
BP will be able to fulfill its obligations under this program on the due dates.
Program Iuran Pasti Defined Contribution Plans
a. Dana Pensiun Lembaga Keuangan DPLK a. Dana Pensiun Lembaga Keuangan DPLK
Karyawan Perseroan mengikuti program pensiun iuran pasti yang meliputi semua
karyawan tetap. Program ini dikelola oleh Dana Pensiun Lembaga Keuangan PT Bank Negara
Indonesia Persero Tbk DPLK BNI dan DPLK Allianz-Indonesia yang akta pendiriannya telah
disahkan oleh Menteri Keuangan Republik Indonesia dengan Surat Keputusan masing-
masing No. KEP-1100KM.171998 dan No. KEP-129KM.102007, tanggal
23 Nopember 1998 dan 9 Juli 2007. Imbalan pensiun akan diberikan apabila karyawan
tersebut pensiun, cacat atau meninggal dunia. Iuran untuk program pensiun tersebut adalah
sebesar 20 dari gaji bulanan karyawan dan menjadi beban Perseroan.
The Company’s employees joined a defined contribution plan covering all permanent
employees. The plan is managed by Dana Pensiun Lembaga Keuangan PT Bank Negara
Indonesia Persero Tbk DPLK BNI and DPLK Allianz-Indonesia, for which the deed of
establishments were approved by the Minister of Finance of the Republic of Indonesia in
Decision Letters No.
KEP-1100KM.171998 and No. KEP-129KM.102007, respectively,
dated November 23, 1998 and July 9, 2007. Employees, after serving a qualifying period,
are entitled to benefits on retirement, disability or death. Pension fund contributions are 20
of the employees’ monthly salaries, which are borne by the Company.
