PT Bank Sumitomo Mitsui Indonesia Perjanjian No. SMBCINS2016

PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5115 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in US Dollar, unless otherwise stated 23. IMBALAN KERJA lanjutan 23. EMPLOYEE BENEFITS continued e. Imbalan kerja jangka panjang lanjutan e. Long-term employees’ benefits continued ii. Imbalan jangka panjang lainnya ii. Other long-term benefit Mutasi kewajiban imbalan jangka panjang lainnya selama tahun berjalan adalah sebagai berikut: The movement in the other long-term benefit over the year is as follows: 31 Desember 31 Desember December December 2016 2015 Saldo awal 4,220,116 4,585,624 Beginning balance Beban diakui Employee benefit expenses pada laporan laba rugi: recognised in the profit and loss: - Biaya jasa kini 14,987,481 1,399,431 Current service cost - - Biaya jasa lalu 972,598 27,888 Past service cost - - Biaya bunga 1,561,828 292,867 Interest expense - - Rugilaba selisih kurs 8,895 450,929 Foreign exchange lossgain - - Pengukuran kembali Remeasurement - Perubahan asumsi Changes in keuangan 810,663 - financial assumptions Penyesuaian pengalaman 2,249,330 241,842 Experience adjustment 16,092,135 1,027,415 Penurunan karena transfer 475,575 - Decrease due to transfer Kenaikan karena kombinasi bisnis 48,077 - Increase due to combination Pembayaran manfaat oleh Grup 4,391,449 1,392,923 Benefit paid by the Group Saldo akhir 15,493,304 4,220,116 Ending balance Asumsi pokok aktuari yang digunakan sama dengan asumsi penghitungan liabilitas imbalan pascakerja. The actuarial assumptions used are the same as the calculation of post-employment benefit obligation. Sensitivitas liabilitas pensiun secara keseluruhan terhadap perubahan asumsi tingkat diskonto dan tingkat pertumbuhan gaji adalah sebagai berikut: Sensitivity of the overall pension liability to changes in the discount rate and salary increase rate assumptions is as follows: Dampak terhadap liabilitas secara Perubahan asumsi keseluruhanImpact Change in assumptions on overall liability 31 Desember 2016 31 December 2016 kenaikanincrease by 1 turundecrease by USD16 jutamillion Tingkat diskonto penurunandecrease by 1 naikincrease by USD15 jutamillion Discount rate Tingkat pertumbuhan kenaikanincrease by 1 naikincrease by USD14 jutamillion gaji penurunandecrease by 1 turundecrease by USD16 jutamillion Salary increase rate 31 Desember 2015 31 December 2015 kenaikanincrease by 1 turundecrease by USD9 jutamillion Tingkat diskonto penurunandecrease by 1 naikincrease by USD10 jutamillion Discount rate Tingkat pertumbuhan kenaikanincrease by 1 naikincrease by USD10 jutamillion gaji penurunandecrease by 1 turundecrease by USD9 jutamillion Salary increase rate