Page 144 - 2020 Annual Report

The original financial statements included herein are in
Indonesian language.
PT KILANG PERTAMINA BALIKPAPAN PT KILANG PERTAMINA BALIKPAPAN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2020 As of December 31, 2020
(Disajikan dalam US Dollar, (Expressed in US Dollar,
kecuali dinyatakan lain) unless otherwise stated)

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
PENTING (lanjutan) POLICES (continued)
i. Program pensiun dan imbalan kerja i. Pension plan and employee benefits
(i) Kewajiban pensiun (i) Pension obligations
Perusahaan harus menyediakan jumlah The Company is required to provide a
minimal imbalan pensiun sesuai dengan minimum amount of pension benefit in
Undang-Undang (“UU”) Ketenagakerjaan accordance with Labour Law No. 13/2003
No. 13/2003 atau Perjanjian Kerja or the Collective Labour Agreement (“the
Bersama (“PKB”), mana yang lebih tinggi. CLA”), whichever is higher. Since the
Karena UU Ketenagakerjaan atau PKB Labour Law or the CLA sets the formula
menentukan rumus tertentu untuk for determining the minimum amount of
menghitung jumlah minimal imbalan pension benefits, in substance pension
pensiun, pada dasarnya, program pensiun plans under the Labour Law or the CLA
berdasarkan UU Ketenagakerjaan atau represent defined benefit plans.
PKB adalah program imbalan pasti.
Kewajiban program pensiun imbalan pasti The liability recognized in the statement of
yang diakui dalam laporan posisi financial position in respect of the defined
keuangan adalah nilai kini kewajiban benefit pension plans is the present value
imbalan pasti pada tanggal laporan of the defined benefit obligation at the end
keuangan dikurangi nilai wajar aset of the reporting date less the fair value of
program. plan assets.
Besarnya kewajiban imbalan pasti The defined benefit obligation is
ditentukan berdasarkan perhitungan calculated annually by independent
aktuaris independen yang dilakukan actuaries using the projected unit credit
secara tahunan menggunakan metode method.
projected unit credit.
Beban yang diakui di laporan laba rugi Expense charged to profit or loss includes
termasuk biaya jasa kini, current service costs, interest
beban/pendapatan bunga, biaya jasa lalu expense/income, past service cost and
dan keuntungan/kerugian penyelesaian. gains and losses on settlements. Gains or
Keuntungan dan kerugian dari kurtailmen losses on the curtailment or settlement of
atau penyelesaian program manfaat pasti a defined benefit plan are recognized
diakui ketika kurtailmen atau penyelesaian when the curtailment or settlement occurs.
tersebut terjadi.

Pengukuran kembali yang timbul dari Remeasurements arising from defined
program pensiun manfaat pasti diakui benefit retirement plans are recognized in
dalam penghasilan komprehensif lain. OCI.
Pesangon pemutusan kontrak kerja Termination benefits are payable when an
terhutang ketika Perusahaan employee’s employment is terminated by
memberhentikan hubungan kerja sebelum the Company before the normal
usia pensiun normal atau ketika karyawan retirement date, or whenever an employee
menerima penawaran mengundurkan diri accepts voluntary redundancy in
secara sukarela dengan kompensasi exchange for these benefits.
imbalan pesangon.

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Laporan Tahunan 2020 | Annual Report 2020 144 PT Kilang Pertamina Balikpapan