Employee benefit expense continued ii Biaya imbalan kerja jangka panjang

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

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

kerja lanjutan e. Changes in present value of employee benefit obligations continued ii Perubahan nilai kini imbalan kerja jangka panjang lainnya ii Changes in present value of other long- term employee benefit obligations 2015 Tunjangan cuti dan ulang tahun dinasAnnual MPPK leave and service Total MPPK anniversary Total Saldo awal 130.730 13.966 144.696 Beginning balance Biaya jasa kini 6.469 7.311 13.780 Current service costs Biaya jasa lalu - - - Past service costs Biaya bunga 8.992 838 9.830 Interest costs Pembayaran imbalan 10.234 3.988 14.222 Benefit payment Kerugian keuntungan Actuarial gain loss aktuarial atas: arising from: Perubahan asumsi Changes in demographic demografis 1 26 27 assumptions Perubahan asumsi Changes in financial finansial 4.799 274 5.073 assumptions penghasilan comprehensive Penyesuain historis 3.524 3.253 6.777 Experience adjustment Keuntungan Gains on selisih kurs 13.042 1.532 14.574 foreign currency Saldo akhir 114.591 13.042 127.633 Ending balance 2014 Tunjangan cuti dan ulang tahun dinasAnnual MPPK leave and service Total MPPK anniversary Total Saldo awal 117.227 12.060 129.287 Beginning balance Biaya jasa kini 6.919 7.964 14.883 Current service costs Biaya jasa lalu - - - Past service costs Biaya bunga 9.765 894 10.659 Interest costs Pembayaran imbalan 18.850 4.624 23.474 Benefit payment Kerugian keuntungan Actuarial gain loss aktuarial atas: arising from: Perubahan asumsi Changes in demographic demografis - - - assumptions Perubahan asumsi Changes in financial finansial 3.851 147 3.998 assumptions penghasilan comprehensive Penyesuain historis 14.086 2.041 12.045 Experience adjustment Keuntungan Gains on selisih kurs 2.267 435 2.702 foreign currency Saldo akhir 130.731 13.965 144.696 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 132

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan