taksiran kewajiban imbalan kerja lanjutan Provision for employee benefits

w w w .p e rt a mi n a .co m 313 312 L APO R AN T AH U N AN | AN N U AL R EPO R T PER T AMI N A 2 1 Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 593 Schedule cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in millions of Rupiah, unless otherwise stated

18. tAKSIRAN KEWAJIBAN

IMBALAN KERJA lanjutan

18. PROVISION FOR

EMPLOYEE BENEFITS continued

b. taksiran kewajiban imbalan kerja

b. Provision for employee benefits

Taksiran kewajiban imbalan kerja Perusahaan per tanggal 31 Desember 2010 dan 2009 dihitung berdasarkan laporan penilaian dari aktuaris independen, PT Dayamandiri Dharmakonsilindo masing-masing tanggal 8 Maret 2011 dan 5 November 2010. Taksiran kewajiban imbalan kerja Anak Perusahaan dihitung oleh aktuaris independen. Tabel berikut ini menyajikan ikhtisar kewajiban imbalan kerja sebagaimana tercatat pada neraca konsolidasian: The provision for employee benefits of the Company as of 31 December 2010 and 2009 were determined based on the valuation reports of an independent actuary, PT Dayamandiri Dharmakonsilindo, dated 8 March 2011 and 5 November 2010, respectively. The provision for employee benefits of the Subsidiaries were also determined by independent actuaries. The table below presents a summary of the employee benefits obligations reported in the consolidated balance sheets: 2010 2009 Perusahaan: The Company: Pensiun dan imbalan Pension and other post pasca-kerja lainnya: employment benefits: PPMP 584,250 594,399 PPMP Tunjangan kesehatan pasca-kerja 20,522,191 20,500, 278 Post-retirement healthcare benefits PAP 8,380,212 8,299,599 PAP biaya pemulangan 249,513 239,122 Repatriation costs Sub jumlah 29,736,166 29,633,398 Subtotal Imbalan kerja jangka Other long-term employee panjang lainnya: benefits: MPPK 1,276,319 256,227 MPPK Tunjangan cuti 112,756 106,099 Annual leave Sub jumlah 1,389,075 362,326 Subtotal Jumlah - Perusahaan 31,125,241 29,995,724 Total - Company Anak Perusahaan: Subsidiaries: Pensiun dan imbalan Pension and other post-employment pasca-kerja lainnya: benefits: - PT Pertamina Hulu Energi PT Pertamina Hulu Energi - dan Anak Perusahaan 267,297 162,884 a nd Subsidiaries - PT Pertamina EP 177,993 157,404 PT Pertamina EP - - PT Tugu Pratama Indonesia PT Tugu Pratama Indonesia - dan Anak Perusahaan 117,286 106,816 and Subsidiaries - PT Pertamina bina Medika 81,690 71,578 PT Pertamina Bina Medika - - PT Pelita Air Service PT Pelita Air Service - dan Anak Perusahaan 61,138 64,649 and Subsidiary - PT Patra Jasa 33,183 35,575 PT Patra Jasa - - PT Usayana dan Anak Perusahaan 18,446 10,231 PT Usayana and Subsidiaries - - PT Patra Niaga dan Anak PT Patra Niaga - Perusahaan 8,930 5,776 and Subsidiaries - PT Pertamina Tongkang PT Pertamina Tongkang - dan Anak Perusahaan 6,156 3,178 and Subsidiaries - PT Pertamina Dana ventura 3,819 3,464 PT Pertamina Dana Ventura - - PT Pertamina Drilling Service PT Pertamina Drilling Service - Indonesia 3,160 998 Indonesia - PT Pertamina Geothermal Energy 3,112 1,465 PT Pertamina Geothermal Energy - - PT Pertamina Gas 1,479 - PT Pertamina Gas - - PT Pertamina EP Cepu 1,311 1,251 PT Pertamina EP Cepu - - PT Pertamina Training Consulting 205 - PT Pertamina Training Consulting - - PT Nusantara Regas 7 - PT Nusantara Regas - Jumlah - Anak Perusahaan 785,212 625,269 7 Total - Subsidiaries Jumlah Konsolidasian 31,910,453 30,620,993 Total Consolidated Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 594 Schedule cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in millions of Rupiah, unless otherwise stated

18. tAKSIRAN KEWAJIBAN

IMBALAN KERJA lanjutan

18. PROVISION FOR

EMPLOYEE BENEFITS continued

b. taksiran kewajiban imbalan kerja lanjutan

b. Provision for employee benefits

continued Rincian estimasi kewajiban imbalan pasca- kerja dan imbalan jangka panjang lainnya untuk masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2010 dan 2009 adalah sebagai berikut: The details of the estimated post-employment benefits obligations and other long-term employment benefits for each of the programs operated by the Company as of 31 December 2010 and 2009 were as follows: i Kewajiban imbalan pasca-kerja i Post-employment benefits obligations 31 Desember 2010: 31 December 2010: tunjangan kesehatan pasca-kerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Nilai kini kewajiban Present value of the imbalan pasti 7,194,806 10,207,416 10,466,641 177,842 28,046,705 defined benefits obligations Nilai wajar aset program 7,4 77,282 - - - 7,477,282 Fair value of plan assets Status yang belum didanai 2 82,476 10,207,416 10,466,641 177,842 20,569,423 Unfunded status biaya jasa lalu yang belum diakui Unrecognised past - non vested 17,793 - 212,491 7,999 238,283 service cost - non-vested Labarugi aktuarial Unrecognised actuarial yang belum diakui 848,933 10,314,775 2,298,920 63,672 8,928,460 gainslosses Jumlah - Perusahaan 584,250

20,522,191 8,380,212

249,513 29,736,166 Total - Company 31 Desember 2009: 31 December 2009: tunjangan kesehatan pasca-kerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Nilai kini kewajiban Present value of the imbalan pasti 6 ,122,053 8,281,353 9,266,315 172,527 23,842,248 defined benefits obligations Nilai wajar aset program 6,562,184 - - - 6,562,184 Fair value of plan assets Status yang belum didanai 440,131 8,281,353 9,266,315 172,527 17,280,064 Unfunded status biaya jasa lalu yang belum diakui Unrecognised past - non-vested 21,137 - 180,606 5 ,900 207,643 s ervice cost - non-vested Labarugi aktuarial Unrecognised actuarial yang belum diakui 1,013,393 12,218,925 1,147,322 60,695 12,145,691 gainslosses Jumlah - Perusahaan 594,399 20,500,278 8,299,599 239,122 29,633,398 Total - Company ii Kewajiban imbalan kerja jangka panjang lainnya ii Other long-term employee benefits obligations tunjangan cuti MPPK Annual Jumlah MPPK leave Total Nilai kini kewajiban imbalan Present value of employee kerja - Perusahaan benefits obligations - Company 31 Desember 2010 1,276,319 112,756 1,389,075 31 December 2010 31 Desember 2009 256,227 106,099 362,326 31 December 2009 w w w .p e rt a mi n a .co m 315 314 L APO R AN T AH U N AN | AN N U AL R EPO R T PER T AMI N A 2 1 Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 595 Schedule cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in millions of Rupiah, unless otherwise stated

18. tAKSIRAN KEWAJIBAN

IMBALAN KERJA lanjutan

18. PROVISION FOR

EMPLOYEE BENEFITS continued

c. Biaya imbalan kerja