UTANG OBLIGASI BONDS PAYABLE

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 123

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

22. EMPLOYEE BENEFITS LIABILITIES continued b. Provisi imbalan kerja karyawan

b. Provision for employee benefits

Taksiran kewajiban imbalan kerja Perusahaan dan sebagian besar Entitas Anaknya per tanggal 31 Desember 2015, 2014 dan 2013 dihitung berdasarkan laporan penilaian dari aktuaris independen, PT Dayamandiri Dharmakonsilindo, masing-masing tanggal 18 Januari 2016 dan 31 Juli 2015. Tabel berikut ini menyajikan ikhtisar kewajiban imbalan kerja sebagaimana tercatat pada neraca konsolidasian: The estimated employee benefits obligations of the Company and most of its subsidiaries as of December 31, 2015, 2014 and 2013, were determined based on the valuation reports of an independent actuary, PT Dayamandiri Dharmakonsilindo, dated January 18, 2016 and July 31, 2015, respectively. The table below presents a summary of the employee benefits obligations reported in the consolidated statement of financial position: 2015 2014 Perusahaan: The Company: Pensiun dan imbalan Pension and other post pascakerja lainnya: employment benefits: - PPMP 93.459 - PPMP - - Tunjangan kesehatan pascakerja 719.791 729.306 Post-retirement healthcare benefits - - PAP 902.089 1.003.935 PAP - - Biaya pemulangan 8.824 11.126 Repatriation costs - Subtotal 1.724.163 1.744.367 Sub-total Imbalan kerja jangka Other long-term employee panjang lainnya: benefits: - MPPK 114.591 130.730 MPPK - - Tunjangan cuti dan Annual leave and - ulang tahun dinas 13.042 13.966 service anniversary Subtotal 127.633 144.696 Sub-total Total - Perusahaan 1.851.796 1.889.063 Total - Company Entitas Anak: Subsidiaries: Pensiun dan imbalan Pension and other post- pascakerja lainnya 135.749 172.453 employment benefit Total konsolidasian 1.987.545 2.061.516 Total consolidated Bagian jangka pendek Catatan 19 196.140 213.906 Current portion Note 19 Bagian jangka panjang 1.791.405 1.847.610 Non-current portion 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 124

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

22. EMPLOYEE BENEFITS LIABILITIES continued b. Provisi imbalan kerja karyawan lanjutan

b. Provision for employee benefits continued

Rincian estimasi liabilitas imbalan pascakerja dan imbalan jangka panjang lainnya untuk masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2015 dan 2014 sebagai berikut: The details of estimated post-employment benefit obligations and other long-term employment benefits for each of the programs operated by the Company as of December 31, 2015 and 2014 were as follows: i Liabilitas imbalan pascakerja i Post-employment benefit obligations 2015 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Nilai kini liabilitas Present value of the imbalan pasti 702.452 719.791 902.089 8.824 2.333.156 defined benefit obligations Nilai wajar aset program 608.993 - - - 608.993 Fair value of plan assets Status yang belum didanai 93.459 719.791 902.089 8.824 1.724.163 Unfunded status Dampak aplikasi Effect on application asset ceiling - - - - - asset ceiling Total - Perusahaan 93.459 719.791 902.089 8.824 1.724.163 Total - Company 2014 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Nilai kini liabilitas Present value of the imbalan pasti 690.952 729.306 1.003.935 11.126 2.435.319 defined benefit obligations Nilai wajar aset program 720.048 - - - 720.048 Fair value of plan assets Status yang belum didanai 29.096 729.306 1.003.935 11.126 1.715.271 Unfunded status Dampak aplikasi Effect on application asset ceiling 29.096 - - - 29.096 asset ceiling Total - Perusahaan - 729.306 1.003.935 11.126 1.744.367 Total - Company Mutasi nilai wajar aset program selama tahun berjalan sebagai berikut: The movement in the fair value of plan assets of the year is as follows: 2015 2014 Saldo awal 720.048 601.777 Beginning balance Pendapatan bunga 55.795 52.777 Interest Income Imbal hasil atas aset program, Return on plan assets, tidak termasuk pendapatan bunga 40.029 143.170 excluding interest income Iuran Perusahaan 3.977 12.258 Company’s contributions Iuran pekerja 1.570 1.896 Employee contributions Imbalan yang dibayar 63.259 57.780 Benefits paid Keuntungan selisih kurs 69.109 34.050 Gain on foreign exchange Saldo akhir 608.993 720.048 Ending balance Disajikan kembali Catatan 5 As restated Note 5