Provision for employee benefits continued

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 128

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

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

d. Changes in employee benefit obligations

Perubahan liabilitas imbalan pascakerja Perusahaan untuk periode yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 sebagai berikut: Changes in the post-employment benefit obligations of the Company for the period ended December 31, 2015 and 2014 were as follows: i Perubahan liabilitas imbalan pascakerja i Changes in post-employment benefit obligations 2015 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Total PPMP benefits PAP costs Total Saldo awal - 729.306 1.003.935 11.126 1.744.367 Beginning balance Biaya diakui dalam Expense recognized in laba rugi 117.367 69.629 118.463 1.478 306.937 profit or loss Biaya penghasilan Expense income in diakui dalam recognized 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 Gains on foreign currency kurs 3.750 74.127 98.481 1.044 177.402 exchanges Saldo akhir 93.459 719.791 902.089 8.824 1.724.163 Ending balance 2014 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Total PPMP benefits PAP costs Total Saldo awal 60.091 738.366 978.611 12.185 1.789.253 Beginning balance Biaya diakui dalam Expense recognized in laba rugi 8.147 75.323 132.295 1.880 217.645 profit or loss Biaya penghasilan Expense income in diakui dalam recognized other penghasilan comprehensive komprehensif lain 55.981 19.931 92.853 1.620 15.321 income Imbalan yang dibayar 12.257 29.965 152.351 793 195.366 Benefits paid Keuntungan selisih Gains on foreign currency kurs - 34.487 47.473 526 82.486 exchanges Saldo akhir - 729.306 1.003.935 11.126 1.744.367 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 129

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan