LIABILITAS IMBALAN PASCA KERJA PROVISION

359 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated 22. LIABILITAS IMBALAN PASCA KERJA 22. PROVISION FOR POST-EMPLOYMENT BENEFITS Saldo ini merupakan liabilitas imbalan pasca kerja berdasarkan Undang-undang Ketenagakerjaan No. 13 tahun 2003. The balance represents provision for post- employment benefits in accordance with the provisions of Labor Law No. 13 year 2003. Rincian saldo liabilitas imbalan pasca kerja yang diakui pada tanggal-tanggal 31 Desember 2011, 2010, 2009 dan 1 Januari 200931 Desember 2008 adalah sebagai berikut: The analysis of provision for post-employment benefits recognized as of December 31, 2011, 2010, 2009 and January 1, 2009December 31, 2008 as follows: Disajikan Kembali As Restated Catatan 2 Catatan 2 dan 4 Note 2 Notes 2 and 4 1 Jan. 2009 31 Des. 2008 Jan. 1, 2009 2011 2010 2009 Dec. 31, 2008 Perusahaan 142.873 - - - The Company Entitas anak Subsidiaries ABN 6.081.845 3.462.281 1.627.482 1.257.410 ABN TMU 897.082 214.303 - - TMU TBEIM 3.687.324 2.109.731 3.465.444 2.406.159 TBEIM 10.809.124 5.786.315 5.092.926 3.663.569 Saldo liabilitas imbalan pasca kerja Perusahaan per tanggal 31 Desember 2011 berdasarkan perhitungan yang dilakukan oleh PT Sentra Jasa Aktuaria, aktuaria independen, dalam laporannya tertanggal 15 Februari 2012. Perusahaan tidak mengakui liabilitas imbalan pasca kerja pada tanggal 31 Desember 2010, 2009, dan 1 Januari 200931 Desember 2008, karena Perusahaan belum memiliki karyawan tetap. The balance of the Company’s provision for post- employment benefits as of December 31, 2011 is based on a calculation performed by PT Sentra Jasa Aktuaria, an independent actuary, as per its report dated February 15, 2012. The Company does not recognize employee benefits liability as of December 31, 2010, 2009 and January 1, 2009December 31, 2008 as the Company has no permanent employees yet. Saldo liabilitas imbalan pasca kerja ABN per tanggal 31 Desember 2011, 2010 dan 2009 berdasarkan perhitungan yang dilakukan oleh PT Sentra Jasa Aktuaria, aktuaria independen, dalam laporannya masing-masing tertanggal 27 Januari 2012, 16 Februari 2011 dan 21 Mei 2010. Liabilitas imbalan pasca kerja ABN pada tanggal-tanggal 1 Januari 200931 Desember 2008 merupakan hasil perhitungan internal manajemen ABN. The balance of ABN’s provision for post- employment benefits as of December 31, 2011, 2010 and 2009 are based on a calculation performed by PT Sentra Jasa Aktuaria, an independent actuary, as per its report dated January 27, 2012, February 16, 2011 and May 21, 2010, respectively. ABN’s employee benefits liability as of January 1, 2009 December 31, 2008 represents the result of internal calculation of ABN’s management. Saldo liabilitas imbalan pasca kerja TMU per tanggal 31 Desember 2011 dan 2010 berdasarkan perhitungan yang dilakukan oleh PT Sentra Jasa Aktuaria, aktuaria independen, dalam laporannya masing-masing tertanggal 5 Maret 2012 dan 25 Februari 2011. TMU tidak mengakui liabilitas imbalan pasca kerja pada tangga 31 Desember 2009 dan 1 Januari 200931 Desember 2008, karena manajemen TMU yakin jumlahnya belum material. The balance of TMU’s provision for post- employment benefits as of December 31, 2011 and 2010 are based on a calculation performed by PT Sentra Jasa Aktuaria, an independent actuary, as per its report dated March 5, 2012 and February 25, 2011, respectively. TMU did not recognize employee benefits liability as of December 31, 2009 and January 1, 2009December 31, 2008 as TMU’s management believes that the liability balances were not material. 360 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated 22. LIABILITAS IMBALAN PASCA KERJA lanjutan 22. PROVISION