JBIC Agreement No. SLA-1156DP32003

PT PERUSAHAAN GAS NEGARA PERSERO TBK DAN ENTITAS ANAKAND SUBSIDIARIES Halaman 5112 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 d. Imbalan kerja jangka panjang d. Long-term employees’ benefits Grup memberikan imbalan kerja jangka panjang kepada karyawan sesuai dengan Perjanjian Kerja Bersama yang dibandingkan dengan imbalan berdasarkan Undang-undang Ketenagakerjaan No. 132003 UU No. 132003, mana yang lebih tinggi. Imbalan tersebut tidak didanai. The Group provides long-term employees’ benefits to its employee in accordance with the Collective Labor Agreement as compared with benefits under Labor Law No. 132003 Law No. 132003, and provide whichever is higher. The benefits are unfunded. Liabilitas imbalan pascakerja per 31 Desember 2016 dan 2015 dihitung masing-masing oleh PT Mercer Indonesia dan PT Sienco Aktuarindo Utama aktuaris independen melalui laporannya tertanggal 24 Januari 2017 dan 6 Januari 2016. The post-employment benefits obligation as at December 31, 2016 and 2015 were calculated respectively by PT Mercer Indonesia and PT Sienco Aktuarindo Utama, independent actuaries, as set out in their reports dated January 24, 2017 and January 6, 2016. Saldo kewajiban imbalan kerja yang diakui pada laporan posisi keuangan adalah sebagai berikut: Balance of employee benefits obligation recognised in the statements of financial position are as follows: 31 Desember 31 Desember December December 2016 2015 Imbalan pascakerja 92,200,078 91,388,718 Post-employment benefit Imbalan kerja jangka panjang Other long-term employment lainnya 15,493,304 4,220,116 benefits 107,693,382 95,608,834 Dikurangi: Deducted by: Bagian jangka pendek 13,322,661 17,765,557 Current portion Bagian jangka panjang 94,370,721 77,843,277 Long-term portion Beban imbalan kerja yang diakui pada laporan laba rugi adalah sebagai berikut: Employee benefits expenses recognised in the statements of profit or loss are as follows: 31 Desember 31 Desember December December 2016 2015 Imbalan pascakerja 10,281,988 1,469,864 Post-employment benefit Imbalan kerja jangka panjang Other long-term employment lainnya 16,092,135 1,027,415 benefits 26,374,123 2,497,279 Pengukuran kembali kewajiban imbalan kerja yang diakui sebagai bebanpenghasilan komprehensif lainnya adalah sebagai berikut: Remeasurement of employee benefit obligation recognised as other comprehensive incomeloss are as follows: 31 Desember 31 Desember December December 2016 2015 Imbalan pascakerja 2,423,979 26,046,360 Post-employment benefit