Employee benefit expense continued

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 130

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

22. EMPLOYEE BENEFITS LIABILITIES continued e. Perubahan nilai kini dari liabilitas imbalan

kerja e. Changes in present value of employee benefit obligations Mutasi nilai kini dari liabilitas imbalan pasti Perusahaan pada tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014 sebagai berikut: The movements of the Company’s the present value of employee benefits obligation for the period ended December 31, 2015 and 2014 were as follows: i Perubahan nilai kini imbalan pascakerja i Changes in present value of post- employment benefit obligations 2015 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Total PPMP benefits PAP costs Total Saldo awal 690.952 729.306 1.003.935 11.126 2.435.319 Beginning balance Biaya jasa kini 4.588 12.099 48.452 710 65.849 Current service cost Biaya jasa lalu 107.261 - - - 107.261 Past service cost Biaya bunga 62.882 57.530 70.011 768 191.191 Interest cost Pembayaran imbalan 63.259 27.944 136.929 605 228.737 Benefit payment Kerugian keuntungan Actuarial gain loss aktuarial atas: arising from: Perubahan asumsi Changes in demographic demografis 9.062 79.290 9.415 10 78.927 assumptions Perubahan asumsi Changes in financial finansial 40.052 135.416 27.676 403 203.547 assumptions Penyesuaian historis 3.186 78.169 51.609 1.635 131.329 Experience adjustment Keuntungan Gains on selisih kurs 72.168 73.243 97.898 1.127 244.436 foreign currency Saldo akhir 702.452 719.791 902.089 8.824 2.333.156 Ending balance 2014 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Total PPMP benefits PAP costs Total Saldo awal 644.997 719.545 953.666 11.875 2.330.083 Beginning balance Biaya jasa kini 5.229 9.631 50.349 895 66.104 Current service cost Biaya jasa lalu - - - - - Past service cost Biaya bunga 57.591 65.692 81.946 985 206.214 Interest cost Pembayaran imbalan 57.780 29.965 152.351 793 240.889 Benefit payment Kerugian keuntungan Actuarial gain loss aktuarial atas: arising from: Perubahan asumsi Changes in demographic demografis - - - - - assumptions Perubahan asumsi Changes in financial finansial 61.467 34.420 30.300 292 126.479 assumptions Penyesuaian historis 7.311 53.450 58.359 1.839 4.241 Experience adjustment Keuntungan Gains on selisih kurs 13.241 16.567 18.334 289 48.431 foreign currency Saldo akhir 690.952 729.306 1.003.935 11.126 2.435.319 Ending balance Disajikan kembali Catatan 5 As restated Note 5 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 131

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan