LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Periode Tiga Bulan yang Berakhir pada
Tanggal-tanggal 31 Maret 2016 dan 2015, Tahun yang berakhir pada Tanggal
31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Three Month Periods Ended
March 31, 2016 and 2015, Years Ended December 31, 2015
Expressed in US Dollar, unless Otherwise Stated
100
21. LIABILITAS IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS LIABILITIES continued
c. Mutasi liabilitas imbalan kerja: c. The movements in the employee benefits
liabilities:
2015 2014
Saldo awal 661.570
577.617 Beginning balance
Kerugian aktuarial yang diakui Actuarial losses recognized
pada rugi komprehensif lain in other comprehensive loss
sebagai akibat penerapan as result of adoption of
PSAK No. 24 Revisi 2013 171.808
- PSAK No. 24 Revised 2013
Beban imbalan kerja 113.224
89.481 Employee benefits expense
Laba selisih kurs 142.466
11.655 Foreign exchange gains
Saldo Akhir 804.136
655.443 Ending balance
Penambahan saldo awal liabilitas imbalan kerja di tahun 2015 termasuk penambahan
sehubungan dengan akuisi PT Symbio Lintas Energi oleh PT Sukses Maritime Line, Entitas
Anak, dengan saldo awal sebesar US6.127. The addition to beginning balance of employee
benefits liabilities in 2015 include addition due to acquisition of PT Symbio Lintas Energi by
PT Sukses Maritime Line, a Subsidiary, with beginning balance of USD6,127.
d. Perubahan atas nilai kini liabilitas imbalan pasti:
d. The changes in the present value of defined benefit obligation:
2015 2014
Saldo awal 806.685
747.134 Beginning balance
Beban jasa kini 90.989
48.428 Current service cost
Beban bunga 22.232
17.749 Interest cost
Rugi laba aktuarial 112.976
79 Actuarial loss gains
Laba selisih kurs 228.746
12.674 Foreign exchange gains
Total 804.136
800.558 Total
e. Jumlah yang terkait dengan liabilitas imbalan kerja adalah sebagai berikut:
e. The amounts relating to the employee s’
benefits liabilities are as follows:
2015 2014
2013 2012
2011
Liabilitas imbalan pasti 804.136
800.558 747.134
1.016.054 388.945
Defined benefit obligation Defisit
804.136 800.558
747.134 1.016.054
388.945 Defined benefit obligation
Penyesuaian atas liabilitas Experienced adjustment on
imbalan pasti 112.976
79 231.546
384.050 33.302
defined benefit obligation
Penyesuaian atas
liabilitas imbalan
pasti merupakan kerugian keuntungan aktuarial yang
berasal dari selisih antara nilai perhitungan liabilitas imbalan pasti dengan hasil realisasinya.
Experience adjustments on employee benefit liabilities represent the actuarial losses gains
resulting from the differences between realized and calculated
values for
the defined
benefit obligations.
Analisa sensitivitas untuk risiko tingkat diskonto Sensitivity analysis for discount rate risk
Pada tanggal 31 Desember 2015, jika tingkat diskonto meningkat sebesar 1 persen dengan
semua variabel konstan, maka liabilitas imbalan kerja lebih rendah sebesar AS50.186, sedangkan
jika tingkat diskonto menurun 1 persen, maka liabilitas imbalan kerja lebih tinggi sebesar
AS55.746. As of December 31, 2015, if the discount rate is
higher one percent with all other variables held constant, the employee benefits liabilities would
have been USD50,186 lower, while if the discount rate is lower one percent, the employee benefits
liabilities would have been USD55,746 higher.
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Periode Tiga Bulan yang Berakhir pada
Tanggal-tanggal 31 Maret 2016 dan 2015, Tahun yang berakhir pada Tanggal
31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Three Month Periods Ended
March 31, 2016 and 2015, Years Ended December 31, 2015
Expressed in US Dollar, unless Otherwise Stated
101
21. LIABILITAS IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS LIABILITIES continued