EMPLOYEE BENEFITS LIABILITIES continued f.

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 136

25. MODAL SAHAM, UANG MUKA SETORAN MODAL DAN TAMBAHAN MODAL DISETOR

lanjutan

25. SHARE CAPITAL, ADVANCE FOR SHARE ISSUANCE AND ADDITIONAL PAID-IN CAPITAL

continued

I. Modal disetor lanjutan

I. Share Capital continued

Pada tanggal 1 Agustus 2012 terjadi penambahan penyertaan modal saham yang didokumentasikan dengan Akta Notaris No. 1 dari Lenny Janis Ishak, S.H. sebesar Rp520.918 juta setara dengan US55.019 dan berdasarkan Peraturan Pemerintah No. 13 Tahun 2012 tentang Penambahan Penyertaan Modal Negara Republik Indonesia ke Dalam Modal Saham Perusahaan Perseroan Persero PT Pertamina. As of August 1, 2012, there were additional share capital contributions documented in Notarial Deed No. 1 of Lenny Janis Ishak, S.H. in the amount of Rp520,918 million equivalent to US55,019 and based on Government Regulation No. 13 Year 2012 regarding the Addition to the Government’s Capital Contribution to Share Capital of State Enterprise Persero PT Pertamina. Pada tanggal 31 Desember 2015 dan 2014, jumlah modal Perusahaan yang ditempatkan dan disetor sebagai berikut: As of December 31, 2015 and 2014, the Company’s issued and paid-up share capital position was as follows: Jumlah saham Modal ditempatkan ditempatkan dan disetor Persentase dan disetor Number of kepemilikan Issued and issued and Percentage of paid-up Pemegang saham paid-up shares ownership share capital Shareholder Pemerintah The Government of the Republik Indonesia 83.090.697 100 9.864.901 Republic of Indonesia II. Uang muka setoran modal II. Advance for share issuance Berdasarkan Rapat Umum Pemegang Saham tanggal 14 Desember 2015, Kementerian BUMN menyetujui permohonan kapitalisasi laba ditahan menjadi modal disetor sebesar Rp50.000.000 juta dengan jumlah lembar saham sebesar 50.000.000 lembar setara dengan US3.552.146 Based on General Meeting of Shareholders GMS dated December 14, 2015, the Ministry of State-Owned Enterprises approved the capitalization of retained earnings into share capital amounted Rp50,000,000 million with 50,000,000 shares equivalent to US3,552,146. Uang muka setoran modal kemudian dikapitalisasi menjadi penambahan modal saham ditempatkan dan disetor melalui Akta Notaris Lenny Janis Ishak, S.H., No. 10 tanggal 11 Januari 2016. Subsequently, advance for share issuance has been capitalized as the addition of issued and paid-up share capital through Notarial Deed No.10 dated January 11, 2016 of Lenny Janis Ishak, S.H. Penambahan modal ditempatkan dan disetor tersebut telah dilaporkan kepada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia sebagaimana dinyatakan dalam Surat Penerimaan Pemberitahuan Perubahan Anggaran Dasar No. AHU-AH.01.3-0003113 tanggal 15 Januari 2016. The additional issued and paid-up share capital has been registered to the Minister of Law and Human Rights through Receipt of Notification regarding the Amendment of Article of Association No. AHU-AH.01.3-0003113 dated January 15, 2016. 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 137

25. MODAL SAHAM, UANG MUKA SETORAN MODAL DAN TAMBAHAN MODAL DISETOR

lanjutan

25. SHARE CAPITAL, ADVANCE FOR SHARE ISSUANCE AND ADDITIONAL PAID-IN CAPITAL

continued III. Tambahan modal disetor III. Additional Paid-in Capital Tambahan modal disetor pada tanggal 31 Desember 2015 dan 2014 merupakan dampak penerapan PSAK 38 Kombinasi Bisnis Entitas Sepengendali Revisi 2012 untuk mencatat selisih antara imbalan yang diterimadialihkan dan jumlah tercatat. Additional paid-in capital as of December 31, 2015 and 2014 is the impact of application of SFAS 38 Business Combinations on Entity Under Common Control Revised 2012 to recognize the difference between the consideration receivedtransferred and the amount recorded.

26. PENYESUAIAN AKUN EKUITAS DAN BANTUAN PEMERINTAH YANG BELUM DITENTUKAN

STATUSNYA 26. EQUITY ADJUSTMENTS AND GOVERNMENT CONTRIBUTED ASSETS PENDING FINAL CLARIFICATION OF STATUS I. Penyesuaian akun ekuitas I. Equity adjustments Akun ini terdiri dari: This account comprises: 2015 2014 Beban imbalan kerja tangguhan - 2.993.767 Deferred employee benefits costs Provisi pembongkaran dan restorasi Provision for decommissioning “ARO” - 150.417 and site restoration “ARO” Penyesuaian atas pengakuan Adjustment of revenue recognized pendapatan KKS Tengah by the former Pertamina Entity in oleh Pertamina Lama - 51.856 relation to the Tengah PSC Pengalihan pesawat BAE RJ-85 Transfer of a BAE RJ-85 aircraft kepada Sekretariat Negara - 10.275 to the Secretary of State Pajak tangguhan dalam kaitannya Deferred tax in relation to dengan penyisihan ARO - 60.919 the provision for ARO Penyesuaian perhitungan Adjustment to the employee liabilitas imbalan kerja - 66.944 benefits liabilities Pajak tangguhan dalam Deferred tax in kaitannya dengan liabilitas relation to the employee imbalan kerja - 430.786 benefits liabilities Total - 2.647.666 Total Penjelasan penyesuaian akun ekuitas sebagai berikut: A detailed explanation of equity adjustments is as follows: i. Penyesuaian liabilitas imbalan kerja serta perhitungan pajak tangguhan terkait. i. Adjustment of employee benefits liabilities and the related deferred tax. Liabilitas imbalan kerja sebesar US2.993.767 diakui dalam neraca pembukaan konsolidasian Perusahaan tertanggal 17 September 2003. Perusahaan mengakui kewajiban tersebut sebagai penyesuaian akun ekuitas. Employee benefits liabilities of US2,993,767 were recognized in the Company’s opening consolidated balance sheet as of September 17, 2003. The Company recognized the provision against the equity adjustment account.