UTANG OBLIGASI lanjutan BONDS PAYABLE 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 124

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

22. EMPLOYEE BENEFITS LIABILITIES continued b. Provisi imbalan kerja karyawan lanjutan

b. Provision for employee benefits continued

Rincian estimasi liabilitas imbalan pascakerja dan imbalan jangka panjang lainnya untuk masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2015 dan 2014 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 of December 31, 2015 and 2014 were as follows: i Liabilitas imbalan pascakerja i Post-employment benefit obligations 2015 Tunjangan kesehatan pascakerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Nilai kini liabilitas Present value of the imbalan pasti 702.452 719.791 902.089 8.824 2.333.156 defined benefit obligations Nilai wajar aset program 608.993 - - - 608.993 Fair value of plan assets Status yang belum didanai 93.459 719.791 902.089 8.824 1.724.163 Unfunded status Dampak aplikasi Effect on application asset ceiling - - - - - asset ceiling Total - Perusahaan 93.459 719.791 902.089 8.824 1.724.163 Total - Company 2014 Tunjangan kesehatan pascakerja 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 Dampak aplikasi Effect on application asset ceiling 29.096 - - - 29.096 asset ceiling Total - Perusahaan - 729.306 1.003.935 11.126 1.744.367 Total - Company Mutasi nilai wajar aset program selama tahun berjalan sebagai berikut: The movement in the fair value of plan assets of the year is as follows: 2015 2014 Saldo awal 720.048 601.777 Beginning balance Pendapatan bunga 55.795 52.777 Interest Income Imbal hasil atas aset program, Return on plan assets, tidak termasuk pendapatan bunga 40.029 143.170 excluding interest income Iuran Perusahaan 3.977 12.258 Company’s contributions Iuran pekerja 1.570 1.896 Employee contributions Imbalan yang dibayar 63.259 57.780 Benefits paid Keuntungan selisih kurs 69.109 34.050 Gain on foreign exchange Saldo akhir 608.993 720.048 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 125

22. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

22. EMPLOYEE BENEFITS LIABILITIES continued b. Provisi imbalan kerja karyawan lanjutan

b. Provision for employee benefits continued i Liabilitas imbalan pascakerja lanjutan

i Post-employment benefit obligations continued Tingkat pengembalian aktual aset program pada tanggal 31 Desember 2015 adalah US15.766 2014: US195.947. The actual return on plan assets as of December 31, 2015 was US15,766 2014: US195,947. ii Liabilitas imbalan kerja jangka panjang lainnya ii Other long-term employee benefit obligations Tunjangan cuti dan ulang tahun dinasAnnual MPPK leave and service Jumlah MPPK anniversary Total Nilai kini liabilitas imbalan Present value of employee kerja - Perusahaan benefit obligations - Company 31 Desember 2015 114.591 13.042 127.633 December 31, 2015 31 Desember 2014 130.730 13.966 144.696 December 31, 2014 c. Biaya imbalan kerja c. Employee benefit expense Perusahaan mengakui biaya imbalan kerja neto untuk periode yang berakhir pada tanggal 31 Desember 2015 dan 2014 sebagai berikut: The Company recognized net employee benefits expense for the period ended December 31, 2015 and 2014 were as follows: 2015 2014 Pensiun dan imbalan Pension and other post- pascakerja lainnya: employment benefits: - PPMP 117.367 8.147 PPMP - - Tunjangan kesehatan Post-retirement healthcare - pascakerja 69.629 132.295 benefits - PAP 118.463 75.323 PAP - - Biaya pemulangan 1.478 1.880 Repatriation costs - Subtotal 306.937 217.645 Sub-total Imbalan kerja jangka panjang Other long-term employee lainnya: benefits: - MPPK 6.802 35.469 MPPK - - Tunjangan cuti dan Annual leave - ulang tahun dinas 4.454 6.875 and service anniversary Subtotal 11.256 42.344 Sub-total Total - Perusahaan 318.193 259.989 Total - Company Disajikan kembali Catatan 5 As restated Note 5