IBRD Perjanjian No. SLA-1201DP32006 IBRD Agreement No. SLA-1201DP32006

PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5112 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued d. Imbalan kerja jangka panjang d. Long-term employees’ benefits Grup memberikan imbalan kerja jangka panjang kepada karyawan sesuai dengan Perjanjian Kerja Bersama yang dibandingkan dengan imbalan berdasarkan Undang-undang Ketenagakerjaan No. 132003 UU No. 132003, mana yang lebih tinggi. Imbalan tersebut tidak didanai. The Group provides long-term employees’ benefits to its employee in accordance with the Collective Labor Agreement as compared with benefits under Labor Law No. 132003 Law No. 132003, and provide whichever is higher. The benefits are unfunded. Liabilitas imbalan pascakerja per 31 Desember 2016 dan 2015 dihitung masing-masing oleh PT Mercer Indonesia dan PT Sienco Aktuarindo Utama aktuaris independen melalui laporannya tertanggal 24 Januari 2017 dan 6 Januari 2016. The post-employment benefits obligation as at December 31, 2016 and 2015 were calculated respectively by PT Mercer Indonesia and PT Sienco Aktuarindo Utama, independent actuaries, as set out in their reports dated January 24, 2017 and January 6, 2016. Saldo kewajiban imbalan kerja yang diakui pada laporan posisi keuangan adalah sebagai berikut: Balance of employee benefits obligation recognised in the statements of financial position are as follows: 31 Desember 31 Desember December December 2016 2015 Imbalan pascakerja 92,200,078 91,388,718 Post-employment benefit Imbalan kerja jangka panjang Other long-term employment lainnya 15,493,304 4,220,116 benefits 107,693,382 95,608,834 Dikurangi: Deducted by: Bagian jangka pendek 13,322,661 17,765,557 Current portion Bagian jangka panjang 94,370,721 77,843,277 Long-term portion Beban imbalan kerja yang diakui pada laporan laba rugi adalah sebagai berikut: Employee benefits expenses recognised in the statements of profit or loss are as follows: 31 Desember 31 Desember December December 2016 2015 Imbalan pascakerja 10,281,988 1,469,864 Post-employment benefit Imbalan kerja jangka panjang Other long-term employment lainnya 16,092,135 1,027,415 benefits 26,374,123 2,497,279 Pengukuran kembali kewajiban imbalan kerja yang diakui sebagai bebanpenghasilan komprehensif lainnya adalah sebagai berikut: Remeasurement of employee benefit obligation recognised as other comprehensive incomeloss are as follows: 31 Desember 31 Desember December December 2016 2015 Imbalan pascakerja 2,423,979 26,046,360 Post-employment benefit PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5113 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued e. Imbalan kerja jangka panjang lanjutan e. Long-term employees’ benefits continued i. Imbalan pascakerja i. Post-employment benefit Mutasi kewajiban imbalan pasti selama periode berjalan adalah sebagai berikut: The movement in the post-employment benefit over the period is as follows: Dampak atas persyaratan pendanaan pembatasan aset Nilai kini Nilai wajar Impact of kewajiban aset program minimum funding Present value Fair value of Jumlah requirement Jumlah obligation plan assets Total assets ceiling Total Per 1 Januari As at January 1, 2015 121,361,488 - 121,361,488 - 121,361,488 2015 Diakui pada laporan Recognised in the laba-rugi: profit or loss: - Biaya jasa kini 5,916,093 - 5,916,093 - 5,916,093 Current service cost - - Biaya jasa lalu 5,291 - 5,291 - 5,291 Past service cost - - Rugilaba Foreign exchange - selisih kurs 13,648,696 45,998 13,602,698 - 13,602,698 lossgain - Laba Return on - aset program - 4,372 4,372 - 4,372 plan assets - Biaya bunga 9,219,031 61,643 9,157,388 - 9,157,388 Interest expense - 1,481,137 11,273 1,469,864 - 1,469,864 Pengukuran kembali Remeasurement diakui sebagai recognised pendapatan as other komprehensif comprehensive lainnya, akibat: income, due to: - Perubahan Changes - asumsi in financial keuangan 21,558,537 - 21,558,537 - 21,558,537 assumptions - Penyesuaian Experience - pengalaman 4,487,823 - 4,487,823 - 4,487,823 adjustment 26,046,360 - 26,046,360 - 26,046,360 Pembayaran Benefit manfaat oleh: paid by: - Grup 3,722,290 - 3,722,290 - 3,722,290 The Group - - Aset program 177,759 177,759 - - - Plan assets - 3,900,049 177,759 3,722,290 - 3,722,290 Kontribusi - 1,673,984 1,673,984 - 1,673,984 Contibution Per 31 Desember As at December 31, 2015 92,896,216 1,507,498 91,388,718 - 91,388,718 2015 Diakui pada laporan Recognised in the laba-rugi: profit or loss: - Biaya jasa kini 461,357 - 461,357 - 461,357 Current service cost - - Biaya jasa lalu - - - - - Past service cost - - Rugilaba Foreign exchange - selisih kurs 2,501,580 30,575 2,471,005 - 2,471,005 lossgain - Laba Return on - aset program - 14,056 14,056 - 14,056 plan assets - Biaya bunga 7,444,766 109,196 7,335,570 - 7,335,570 Interest expense - 10,407,703 125,715 10,281,988 - 10,281,988 Pengukuran kembali Remeasurement diakui sebagai recognised pendapatan as other komprehensif comprehensive lainnya, akibat: income, due to: - Perubahan Changes in - asumsi financial keuangan 2,790,911 - 2,790,911 - 2,790,911 assumptions - Penyesuaian Experience - Pengalaman 5,214,890 - 5,214,890 - 5,214,890 adjustment 2,423,979 - 2,423,979 - 2,423,979 Pembayaran Benefit manfaat oleh: paid by plan: - Grup 8,679,757 - 8,679,757 - 8,679,757 The Group - - Aset program 637,539 637,539 - - - Plan assets - 9,317,296 637,539 8,679,757 - 8,679,757 Kontribusi - 1,530,992 1,530,992 - 1,530,992 Contibution Kenaikan akibat Increase due to akuisisi 3,164,100 - 3,164,100 - 3,164,100 acquisition Per 31 Desember As at December 31, 2016 94,726,744 2,526,666 92,200,078 - 92,200,078 2016