LIABILITAS IMBALAN KERJA KARYAWAN lanjutan EMPLOYEE BENEFITS LIABILITIES continued a. Program imbalan pascakerja dan imbalan

PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain PT PERTAMINA PERSERO AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 126

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

22. EMPLOYEE BENEFITS LIABILITIES continued c. Biaya imbalan kerja lanjutan

c. Employee benefit expense continued

Rincian biaya imbalan kerja neto untuk setiap program imbalan pascakerja dan imbalan jangka panjang lainnya yang diselenggarakan Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 sebagai berikut: Details of the net employee benefit expense for each of the post-employment benefit programs and other long-term employment benefits provided by the Company for the years ended December 31, 2015 and 2014 were as follows: i Biaya imbalan pascakerja - neto i Post-employment benefit expense - net 2015 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Biaya jasa kini 3.018 12.099 48.452 710 64.279 Current service costs Biaya jasa lalu dan Past service cost and keuntungan dan gains and kerugian yang timbul losses on dari penyelesaian 107.261 - - - 107.261 settlements Bunga neto atas liabilitas Net interest on net aset imbalan defined benefit pasti neto 7.088 57.530 70.011 768 135.397 liability asset Total yang Total amounts diakui dalam recognized in laba rugi 117.367 69.629 118.463 1.478 306.937 profit or loss 2014 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Biaya jasa kini 3.333 9.631 50.349 895 64.208 Current service costs Biaya jasa lalu dan Past service cost and keuntungan dan gains and kerugian yang timbul losses on dari penyelesaian - - - - - settlements Bunga neto atas liabilitas Net interest on net aset imbalan defined benefit pasti neto 4.814 65.692 81.946 985 153.437 liability asset Total yang Total amounts diakui dalam recognized in laba rugi 8.147 75.323 132.295 1.880 217.645 profit or loss Disajikan kembali Catatan 5 As restated Note 5