Sewa pembiayaan Finance leases

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 122

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

22. EMPLOYEE BENEFITS LIABILITIES continued a. Program imbalan pascakerja dan imbalan

kerja jangka panjang lainnya lanjutan a. Post-employment benefit plans and other long-term employee benefits continued 1. Program imbalan pascakerja lanjutan 1. Post-employment benefit plans continued ii Tunjangan kesehatan pascakerja ii Post-retirement healthcare benefits Tunjangan kesehatan pascakerja meliputi para pensiunan Perusahaan dan pasangannya sejak pensiunan memasuki usia pensiun sampai meninggal dunia. The post-retirement healthcare benefits involve the Company’s retired employees, and their spouses, from the date of the employees’ retirement until death. iii Penghargaan atas pengabdian PAP iii Severance and service pay PAP Manfaat PAP terdiri dari imbalan tambahan yang diberikan pada saat karyawan memasuki usia pensiun dan dalam hal mengalami cacat tetap, meninggal, atau mengundurkan diri secara sukarela. PAP benefits consist of additional benefits for employees to which they are entitled when they enter the pension period, and in the event of permanent disability, death, or voluntary resignation.

2. Program imbalan kerja jangka panjang

lainnya

2. Other long-term employee benefits plan

Perusahaan memberikan imbalan kerja jangka panjang lainnya dalam bentuk tunjangan Masa Persiapan Purnakarya “MPPK”, biaya pemulangan, tunjangan cuti, Program Asuransi Mandiri Guna I dan ulang tahun dinas, kecuali untuk program asuransi. The Company provides other long-term employee benefits in the form of pre- retirement benefits “MPPK”, repatriation costs, annual leave, the Mandiri Guna I Insurance Program, and service anniversaries except for the insurance program benefit.

3. Program Tabungan Pekerja

3. Employees’ Saving Plan

Perusahaan dan Entitas Anak tertentu keseluruhannya disebut Peserta menyelenggarakan program Tabungan Pekerja “TP” berupa program iuran pasti dimana seluruh iuran dikelola oleh PT Pertamina Dana Ventura, Entitas Anak, dan yang akan diterima oleh pekerja pada saat masa kerjanya berakhir. The Company and certain subsidiaries collectively referred to the Participants operate an Employees’ Saving Plan “TP” in the form of a defined contribution plan where all contributions made are managed by PT Pertamina Dana Ventura, a subsidiary of the Company, and the saving will be received by employees at the end of their service period. 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