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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 2022 As of December 31, 2022
(Disajikan dalam dolar Amerika Serikat, (Expressed in US dollar,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
k. Program pensiun dan imbalan kerja k. Pension plan and employee benefits
(lanjutan) (continued)
(i) Kewajiban pensiun (lanjutan) (i) Pension obligations (continued)
Kewajiban program pensiun imbalan pasti The liability recognized in the statement of
yang diakui dalam laporan posisi keuangan financial position in respect of the defined
adalah nilai kini kewajiban imbalan pasti benefit pension plans is the present value of
pada tanggal laporan keuangan dikurangi the defined benefit obligation at the end of the
nilai wajar aset program. reporting date less the fair value of plan
assets.
Besarnya kewajiban imbalan pasti The defined benefit obligation is calculated
ditentukan berdasarkan perhitungan aktuaris annually by independent actuaries using the
independen yang dilakukan secara tahunan projected unit credit method.
menggunakan metode projected unit credit.
Beban yang diakui di laporan laba Expense charged to profit or loss includes
rugi termasuk biaya jasa kini, current service costs, interest
beban/pendapatan bunga, biaya jasa lalu expense/income, past service cost and gains
dan keuntungan/kerugian penyelesaian. and losses on settlements. Gains or losses on
Keuntungan dan kerugian dari kurtailmen the curtailment or settlement of a defined
atau penyelesaian program manfaat pasti benefit plan are recognized when the
diakui ketika kurtailmen atau penyelesaian curtailment or settlement occurs.
tersebut terjadi.
Pengukuran kembali yang timbul dari Remeasurements arising from defined benefit
program pensiun manfaat pasti diakui dalam retirement plans are recognized in Other
Penghasilan Komprehensif Lain (“PKL”). Comprehensive Income (“OCI”).
Pesangon pemutusan kontrak kerja Termination benefits are payable when an
terhutang ketika Perusahaan employee’s employment is terminated by the
memberhentikan hubungan kerja sebelum Company before the normal retirement date,
usia pensiun normal atau ketika karyawan or whenever an employee accepts voluntary
menerima penawaran mengundurkan diri redundancy in exchange for these benefits.
secara sukarela dengan kompensasi
imbalan pesangon.
Perusahaan mengakui pesangon The Company recognizes the termination
pemutusan kontrak kerja pada tanggal yang benefits at the earlier of the following dates:
lebih awal di antara:
a) ketika Perusahaan tidak dapat lagi a) when the Company can no longer
menarik tawaran atas imbalan tersebut; withdraw the offer of those benefits; and
dan
b) ketika Perusahaan mengakui biaya b) when the Company recognizes
untuk restrukturisasi yang melibatkan restructuring costs involving the
pembayaran pesangon. payment of termination benefits.
PT Kilang Pertamina Balikpapan Laporan Tahunan Tahun Buku 2022 Annual Report
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