LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

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 122

21. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

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

kerja e. Changes in present value of employee benefits obligations Mutasi nilai kini dari liabilitas imbalan pasti Perusahaan pada tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: The movements of the Company’s present value of employee benefits obligations for the years ended December 31, 2016 and 2015 are as follows: i Perubahan nilai kini imbalan pascakerja i Changes in present value of post- employment benefit obligations 2016 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Saldo awal 702.452 719.791 902.089 8.824 2.333.156 Beginning balance Biaya jasa kini 4.230 11.680 45.288 502 61.700 Current service cost Biaya jasa lalu - - - - - Past service cost Biaya bunga 64.279 68.355 77.516 745 210.895 Interest cost Pembayaran imbalan 63.909 27.171 156.042 555 247.677 Benefits paid Kerugian keuntungan Actuarial gain loss aktuarial atas: arising from: Perubahan asumsi - - - - - Changes in demographic demografis assumptions Perubahan asumsi 15.564 4.004 39.711 424 51.695 Changes in financial keuangan assumptions Penyesuaian historis 5.470 45.508 10.510 1.953 27.575 Experience adjustments Kerugian Loss on foreign selisih kurs 18.629 18.328 24.142 243 61.342 currency exchange Saldo akhir 735.775 832.487 922.194 8.230 2.498.686 Ending balance 2015 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah 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 Benefits paid 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 keuangan 40.052 135.416 27.676 403 203.547 assumptions Penyesuaian historis 3.186 78.169 51.609 1.635 131.329 Experience adjustments Keuntungan Gain on foreign selisih kurs 72.168 73.243 97.898 1.127 244.436 currency exchange Saldo akhir 702.452 719.791 902.089 8.824 2.333.156 Ending balance