Pinjaman Proyek Pembangunan Panas Bumi Lumut Balai

PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 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, 2016 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 107 17. UTANG PEMERINTAH lanjutan 17. DUE TO THE GOVERNMENT continued

f. Liabilitas Lainnya lanjutan

f. Other Liability continued

Sepanjang tahun 2016, penentuan harga eceran jenis bahan bakar yang didistribusikan Grup didasarkan dua ketetapan, yaitu: 1. Keputusan Menteri ESDM Republik Indonesia Tentang Harga Dasar BBM selanjutnya disebut sebagai harga formula HIPHarga Indeks Pasar; dan 2. Keputusan Menteri ESDM Republik Indonesia Tentang Harga Jual Eceran Jenis BBM Tertentu dan Jenis BBM Khusus Penugasan selanjutnya disebut sebagai harga eceran umum atau harga ketetapan. Throughout 2016, the determination of retail prices of fuel that is distributed by the Group is based on two regulations, namely: 1. Decree of the Minister of Energy Mining Resources of the Republic of Indonesia On the Basic Fuel Price hereinafter referred to as the formula of MPI Market Price Index; and 2. Decree of the Minister of Energy Mining Resources of the Republic of Indonesia On Retail Prices of certain kinds of BBM products and Special assignment-BBM products hereinafter referred to as the general retail price or the decreed price. Atas disparitas dua referensi harga yang diterapkan dalam penentuan harga jual untuk JBT dan JKBP, Grup melakukan koreksi sebesar US209.175 nilai sebelum pajak terhadap pengakuan pendapatan Januari - Desember 2016. Disparity on these two regulations of price references which are applied in the determination of selling price for JBT and JKBP, results in the Group making correction in the amount of US209,175 before tax for January - December 2016 revenue recognition. 18. BEBAN AKRUAL 18. ACCRUED EXPENSES 2016 2015 Pemasok dan kontraktor 709.878 722.597 Suppliers and contractors Bonus, insentif dan gaji 359.463 258.835 Bonuses, incentives and salaries Liabilitas imbalan kerja karyawan yang akan jatuh tempo dalam satu Employee benefit liabilities tahun Catatan 21b 202.392 196.140 due within one year Note 21b Estimasi klaim retensi sendiri 123.423 255.065 Estimated retention claim Bunga pinjaman 66.120 62.205 Interest on loan Lain-lain 82.082 64.418 Others Jumlah 1.543.358 1.559.260 Total