Changes in employee benefits obligations

PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 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, 2016 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 123

21. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

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

kerja lanjutan e. Changes in present value of employee benefits obligations continued ii Perubahan nilai kini imbalan kerja jangka panjang lainnya ii Changes in present value of other long- term employee benefit obligations 2016 Tunjangan cuti dan ulang tahun dinasAnnual MPPK leave and service Jumlah MPPK anniversary Total Saldo awal 114.591 13.042 127.633 Beginning balance Biaya jasa kini 5.906 5.980 11.886 Current service cost Biaya jasa lalu 304 49 353 Past service cost Biaya bunga 9.699 969 10.668 Interest cost Pembayaran imbalan 20.850 5.106 25.956 Benefits paid Kerugian keuntungan Actuarial gain loss aktuarial atas: arising from: Perubahan asumsi Changes in demographic demografis - - - assumptions Perubahan asumsi Changes in financial keuangan 4.683 583 5.266 assumptions Penyesuaian historis 2.036 2.931 4.967 Experience adjustments Kerugian selisih kurs 3.089 355 3.444 Loss on foreign currency exchange Saldo akhir 114.778 12.843 127.621 Ending balance 2015 Tunjangan cuti dan ulang tahun dinasAnnual MPPK leave and service Jumlah 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 Benefits paid Kerugian keuntungan Actuarial gain loss aktuarial atas: arising from: Perubahan asumsi Changes in demographic demografis 1 26 27 assumptions Perubahan asumsi Changes in financial keuangan 4.799 274 5.073 assumptions Penyesuaian historis 3.524 3.253 6.777 Experience adjustments Keuntungan selisih kurs 13.042 1.532 14.574 Gain on foreign currency exchange Saldo akhir 114.591 13.042 127.633 Ending balance PT PERTAMINA PERSERO DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 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, 2016 and for the Year Then Ended Expressed in thousands of US Dollars, unless otherwise stated 124

21. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan