Program imbalan pasca-kerja dan imbalan

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5136 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated

21. PENYISIHAN IMBALAN KERJA KARYAWAN

lanjutan

21. PROVISION FOR

EMPLOYEE BENEFITS 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 a.1. Perusahaan lanjutan a.1. The Company continued

a.1.3. Program Tabungan

Pekerja lanjutan

a.1.3. Employees’ Saving Plan continued

Sebagaimana diatur di dalam SK Direksi Perusahaan No. Kpts-60C000002008-S0 tanggal 11 November 2008, karyawan akan menerima kembali setoran wajib berkala beserta hasil investasi dari setoran tersebut pada saat pemutusan hubungan kerja atau saat karyawan tersebut memasuki masa pensiun. In accordance with the Company’s Board of Directors’ Decision Letter No. Kpts-60C000002008-S0 dated 11 November 2008, the employees will receive their mandatory periodic contributions and investment returns on such contributions when they are terminated or entering into their pension periods. a.2. Entitas Anak a.2. Subsidiaries Entitas Anak tertentu menyelenggarakan program imbalan pasca-kerja dan program imbalan kerja jangka panjang lainnya, yang didanai maupun yang tidak didanai. Iuran dan imbalan yang dibayarkan kepada karyawan ditentukan oleh masing- masing Entitas Anak. Several of the Company’s Subsidiaries operate post-employment benefit plans and other long-term employee benefits arrangements, some of which are funded while others are unfunded. The contributions and benefits paid to employees are determined by the respective Subsidiaries.

b. Penyisihan imbalan kerja karyawan

b. Provision for employee benefits

Penyisihan imbalan kerja karyawan Perusahaan per tanggal 31 Desember 2012, 31 Desember 2011 dan 1 Januari 2011 dihitung berdasarkan laporan penilaian dari aktuaris independen, PT Dayamandiri Dharmakonsilindo, masing-masing tanggal 6 Februari 2013, 23 Februari 2012 dan 8 Maret 2011. The provision for employee benefits of the Company as of 31 December 2012, 31 December 2011 and 1 January 2011 were determined based on the valuation reports of an independent actuary, PT Dayamandiri Dharmakonsilindo, dated 6 February 2013, 23 February 2012 and 8 March 2011, respectively. PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5137 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated

21. PENYISIHAN IMBALAN KERJA KARYAWAN