Imbalan kerja karyawan Provision for employee benefits Provision for employee benefits continued

454 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 587 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 20. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

20. EMPLOYEE BENEFITS LIABILITIES continued a. Program imbalan pasca-kerja dan imbalan

kerja jangka panjang lainnya lanjutan

a. Post-employment benefit plans and other long-term employee benefits continued

1. Program imbalan pasca-kerja lanjutan

1. Post-employment benefit plans

continued ii Tunjangan kesehatan pasca-kerja ii Post-retirement healthcare benefits Tunjangan kesehatan pasca-kerja 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 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 together 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. b. Imbalan kerja karyawan b. Provision for employee benefits Imbalan kerja karyawan entitas anak dihitung oleh aktuaris independen. Tabel berikut ini menyajikan ikhtisar liabilitas imbalan kerja sebagaimana tercatat pada laporan posisi keuangan konsolidasian: The provision for employee benefits of the subsidiaries was also determined by independent actuaries. The table below presents a summary of the employee benefits liabilities reported in the consolidated statement of financial position: 455 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 588 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 20. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

20. EMPLOYEE BENEFITS LIABILITIES continued b. Imbalan kerja karyawan lanjutan

b. Provision for employee benefits continued

2014 2013 Perusahaan: The Company: Pensiun dan imbalan Pension and other post pasca-kerja lainnya: employment benefits: - PPMP 41,576 51,090 PPMP - - Tunjangan kesehatan pasca-kerja 1,701,639 1,767,186 Post-retirement healthcare benefits - - PAP 710,859 736,683 PAP - - Biaya pemulangan 23,561 23,897 Repatriation costs - Sub jumlah 2,477,635 2,578,856 Subtotal Imbalan kerja jangka Other long-term employee panjang lainnya: benefits: - MPPK 130,730 117,227 MPPK - - Tunjangan cuti dan Annual leave and - ulang tahun dinas 13,966 12,060 service anniversary Sub jumlah 144,696 129,287 Subtotal Jumlah - Perusahaan 2,622,331 2,708,143 Total - Company Entitas Anak: Subsidiaries: Pensiun dan imbalan Pension and other post- pasca-kerja lainnya 150,695 135,101 employment benefit Jumlah konsolidasian 2,773,026 2,843,244 Total consolidated Bagian lancar Catatan 17 213,906 157,355 Current portion Note 17 Bagian tidak lancar 2,559,120 2,685,889 Non-current portion Rincian estimasi liabilitas imbalan pasca-kerja dan imbalan jangka panjang lainnya untuk masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2014 dan 2013 sebagai berikut: The details of estimated post-employment benefit obligations and other long-term employment benefits for each of the programs operated by the Company as at 31 December 2014 and 2013 were as follows: i Liabilitas imbalan pasca-kerja i Post-employment benefit obligations 2014 Tunjangan kesehatan pasca-kerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Nilai kini liabilitas Present value of the imbalan pasti 690,952 729,306 1,003,935 11,126 2,435,319 defined benefit obligations Nilai wajar aset program 720,048 - - - 720,048 Fair value of plan assets Status yang belum didanai 29,096 729,306 1,003,935 11,126 1,715,271 Unfunded status Biaya jasa lalu yang belum diakui Unrecognised past - non vested 355 - 21,593 671 20,567 service cost - non-vested Labarugi aktuarial Unrecognised actuarial yang belum diakui 70,317 972,333 271,483 11,764 782,931 gainslosses Jumlah - Perusahaan 41,576 1,701,639 710,859 23,561 2,477,635 Total - Company 456 Laporan Tahunan PERTAMINA 2014 | PERTAMINA Annual Report 2014 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 589 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated 20. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

20. EMPLOYEE BENEFITS LIABILITIES continued b. Imbalan kerja karyawan lanjutan

b. Provision for employee benefits continued i Liabilitas imbalan pasca-kerja lanjutan