Provision for employee benefits continued i Liabilitas imbalan pascakerja 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 120

21. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

21. EMPLOYEE BENEFITS LIABILITIES continued d. Perubahan liabilitas imbalan kerja

d. Changes in employee benefits obligations

Perubahan liabilitas imbalan pascakerja Perusahaan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: Changes in the post-employment benefit obligations of the Company for the years ended December 31, 2016 and 2015 are as follows: i Perubahan liabilitas imbalan pascakerja i Changes in post-employment benefit obligations 2016 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Saldo awal 93.459 719.791 902.089 8.824 1.724.163 Beginning balance Biaya diakui dalam laporan Expense recognized in laba-rugi 11.464 80.035 122.804 1.247 215.550 profit or loss Biaya penghasilan Expense income diakui dalam recognized in other penghasilan comprehensive komprehensif lain 39.021 41.504 29.201 1.529 108.197 income Imbalan yang dibayar 3.667 27.171 156.042 555 187.435 Benefits paid Kerugian selisih Loss on foreign currency kurs 2.049 18.328 24.142 243 44.762 exchange Saldo akhir 142.326 832.487 922.194 8.230 1.905.237 Ending balance 2015 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Saldo awal - 729.306 1.003.935 11.126 1.744.367 Beginning balance Biaya diakui dalam laporan Expense recognized in laba-rugi 117.367 69.629 118.463 1.478 306.937 profit or loss Biaya penghasilan Expense income diakui dalam recognized in other penghasilan comprehensive komprehensif lain 16.181 22.927 15.101 2.131 19.716 income Imbalan yang dibayar 3.977 27.944 136.929 605 169.455 Benefits paid Keuntungan selisih Gain on foreign currency kurs 3.750 74.127 98.481 1.044 177.402 exchange Saldo akhir 93.459 719.791 902.089 8.824 1.724.163 Ending balance