1.1. Post-employment benefit PROVISION FOR

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5138 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

b. Penyisihan

imbalan kerja karyawan lanjutan

b. Provision for employee benefits continued

Rincian estimasi liabilitas imbalan pasca-kerja dan imbalan jangka panjang lainnya untuk masing-masing program yang diselenggarakan Perusahaan pada tanggal 31 Desember 2012 dan 2011 dan 1 Januari 2011 adalah 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 31 December 2012 and 2011 and 1 January 2011 were as follows: i Liabilitas imbalan pasca-kerja i Post-employment benefit obligations 31 DesemberDecember 2012 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 1,029,744 1,529,801 1,400,967 21,263 3,981,775 defined benefit obligations Nilai wajar aset program 835,018 - - - 835,018 Fair value of plan assets Status yang belum didanai 194,726 1,529,801 1,400,967 21,263 3,146,757 Unfunded status Biaya jasa lalu yang belum diakui Unrecognised past - non vested 1,148 - 17,453 1,229 19,830 service cost - non-vested Labarugi aktuarial Unrecognised actuarial yang belum diakui 131,402 654,878 511,957 6,190 17,709 gainslosses Jumlah - Perusahaan 64,472 2,184,679 906,463 28,682 3,184,296 Total - Company 31 DesemberDecember 2011 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 953,110 1,762,400 1,386,464 22,110 4,124,084 defined benefit obligations Nilai wajar aset program 851,780 - - - 851,780 Fair value of plan assets Status yang belum didanai 101,330 1,762,400 1,386,464 22,110 3,272,304 Unfunded status Biaya jasa lalu yang belum diakui Unrecognised past - non vested 1,593 - 21,022 1,114 23,729 service cost - non-vested Labarugi aktuarial Unrecognised actuarial yang belum diakui 48,364 486,570 463,774 5,694 19,874 gainslosses Jumlah - Perusahaan 54,559 2,248,970 943,712 28,918 3,276,159 Total - Company Disajikan kembali lihat Catatan 4 As restated refer to Note 4 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5139 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