454
Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014
PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 587 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
lanjutan
20. EMPLOYEE BENEFITS LIABILITIES continued a. Program imbalan pasca-kerja dan imbalan
kerja jangka panjang lainnya lanjutan
a. Post-employment benefit plans and other long-term employee benefits continued
1. Program imbalan pasca-kerja lanjutan
1. Post-employment benefit plans
continued ii Tunjangan kesehatan pasca-kerja
ii Post-retirement healthcare benefits
Tunjangan kesehatan pasca-kerja meliputi para pensiunan
Perusahaan dan
pasangannya sejak pensiunan memasuki usia
pensiun sampai meninggal dunia. The post-retirement healthcare
benefits involve the Company’s retired employees, and their spouses,
from the date of the employees’ retirement until death.
iii Penghargaan atas pengabdian PAP
iii Severance and service pay PAP
Manfaat PAP terdiri dari imbalan tambahan yang diberikan pada saat
karyawan memasuki usia pensiun dan dalam hal mengalami cacat
tetap, meninggal, atau mengundurkan diri secara sukarela.
PAP benefits consist of additional benefits for employees to which they
are entitled when they enter the pension period, and in the event of
permanent disability, death, or
voluntary resignation.
2. Program imbalan kerja jangka panjang
lainnya 2.
Other long-term employee benefits
Perusahaan memberikan imbalan kerja jangka panjang lainnya dalam bentuk
tunjangan Masa Persiapan Purnakarya MPPK, biaya pemulangan, tunjangan
cuti, Program Asuransi Mandiri Guna I dan Ulang Tahun Dinas, kecuali untuk
program asuransi. The Company provides other long-term
employee benefits in the form of pre- retirement benefits MPPK, repatriation
costs, annual leave, the Mandiri Guna I Insurance Program, and service
anniversaries except for the insurance program benefit.
3. Program Tabungan Pekerja
3. Employees’ Saving Plan
Perusahaan dan Entitas Anak tertentu keseluruhannya disebut Peserta
menyelenggarakan program Tabungan Pekerja TP berupa program iuran pasti
dimana seluruh iuran dikelola oleh PT Pertamina Dana Ventura, Entitas
Anak dan yang akan diterima oleh pekerja pada saat masa kerjanya
berakhir. The Company and certain subsidiaries
together the Participants operate an Employees’ Saving Plan TP in the form
of a defined contribution plan where all contributions made are managed by
PT Pertamina Dana Ventura, a subsidiary of the Company and the saving will be
received by employees at the end of their service period.
b. Imbalan kerja karyawan b. Provision for employee benefits
Imbalan kerja karyawan entitas anak dihitung oleh aktuaris independen. Tabel berikut ini
menyajikan ikhtisar liabilitas imbalan kerja sebagaimana tercatat pada laporan posisi
keuangan konsolidasian: The provision for employee benefits of the
subsidiaries was also determined by independent actuaries. The table below
presents a summary of the employee benefits liabilities reported in the consolidated statement
of financial position:
455
Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014
PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 588 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
lanjutan
20. EMPLOYEE BENEFITS LIABILITIES continued b. Imbalan kerja karyawan lanjutan
b. Provision for employee benefits continued
2014 2013
Perusahaan: The Company:
Pensiun dan imbalan Pension and other post
pasca-kerja lainnya: employment benefits:
- PPMP 41,576
51,090 PPMP -
- Tunjangan kesehatan pasca-kerja 1,701,639
1,767,186 Post-retirement healthcare benefits -
- PAP 710,859
736,683 PAP -
- Biaya pemulangan 23,561
23,897 Repatriation costs -
Sub jumlah 2,477,635
2,578,856 Subtotal
Imbalan kerja jangka Other long-term employee
panjang lainnya: benefits:
- MPPK 130,730
117,227 MPPK -
- Tunjangan cuti dan Annual leave and -
ulang tahun dinas 13,966
12,060 service anniversary
Sub jumlah 144,696
129,287 Subtotal
Jumlah - Perusahaan 2,622,331
2,708,143 Total - Company
Entitas Anak: Subsidiaries:
Pensiun dan imbalan Pension and other post-
pasca-kerja lainnya 150,695
135,101 employment benefit
Jumlah konsolidasian 2,773,026
2,843,244 Total consolidated
Bagian lancar Catatan 17 213,906
157,355 Current portion Note 17
Bagian tidak lancar 2,559,120
2,685,889 Non-current portion
Rincian estimasi liabilitas imbalan pasca-kerja dan imbalan jangka panjang lainnya untuk
masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2014
dan 2013 sebagai berikut: The details of estimated post-employment
benefit obligations and other long-term employment benefits for each of the programs
operated by the Company as at 31 December 2014 and 2013 were as follows:
i Liabilitas imbalan pasca-kerja i Post-employment benefit obligations
2014 Tunjangan
kesehatan pasca-kerja
Post- Biaya
retirement pemulangan
PPMP healthcare
PAP Repatriation
Jumlah PPMP
benefits PAP
costs Total
Nilai kini liabilitas Present value of the
imbalan pasti 690,952
729,306 1,003,935
11,126 2,435,319 defined benefit obligations
Nilai wajar aset program
720,048 -
- -
720,048 Fair value of plan assets
Status yang belum didanai
29,096 729,306
1,003,935 11,126
1,715,271 Unfunded status
Biaya jasa lalu yang belum diakui
Unrecognised past - non vested
355 -
21,593 671
20,567 service cost - non-vested
Labarugi aktuarial Unrecognised actuarial
yang belum diakui 70,317
972,333 271,483
11,764 782,931
gainslosses
Jumlah - Perusahaan 41,576
1,701,639 710,859
23,561 2,477,635
Total - Company
456
Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014
PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 589 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
lanjutan
20. EMPLOYEE BENEFITS LIABILITIES continued b. Imbalan kerja karyawan lanjutan
b. Provision for employee benefits continued i Liabilitas imbalan pasca-kerja lanjutan