TAXATION continued d. DBS Indonesia Full Year 2011 Accounts

PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 563 – Schedule 19. LIABILITAS AKSEPTASI

19. ACCEPTANCE PAYABLES

Liabilitas akseptasi dari pihak berelasi diungkapkan pada Catatan 26c. Informasi mengenai jatuh tempo diungkapkan pada Catatan 27c. Acceptance payables with related parties are disclosed in Note 26c. Information in respect of maturities are disclosed in Note 27c. 2011 2010 Rupiah Rupiah - Pihak berelasi 15,592 10,658 Related parties - - Pihak ketiga 175,500 499,495 Third parties - 191,092 510,153 Mata uang asing Foreign currencies - Pihak berelasi 1,000,109 468,758 Related parties - - Pihak ketiga 1,640,832 778,244 Third parties - 2,640,941 1,247,002 2,832,033 1,757,155 20. LIABILITAS LAIN-LAIN 20. OTHER LIABILITIES Liabilitas lain-lain dari pihak berelasi diungkapkan pada Catatan 26c. Informasi mengenai jatuh tempo diungkapkan pada Catatan 27c. Other liabilities with related parties are disclosed in Note 26c. Information in respect of maturities is disclosed in Note 27c. 2011 2010 Hutang penjualan efek-efek 751,938 76,753 Marketable securities payable Hutang bunga 78,485 57,805 Interest payable Penyisihan imbalan kerja Provisions for employee benefits karyawan lihat Catatan 21 64,483 48,193 refer to Note 21 Penyisihan untuk bonus 59,773 43,374 Provision for bonuses Biaya yang masih harus dibayar 32,912 42,356 Accrued expenses Pendapatan diterima di muka 22,104 18,093 Fee received in advance Utang pajak lain-lain 32,140 23,652 Other taxes payables Beban administrasi dari kantor pusat Accrued Head Office yang masih harus dibayar 21,487 3,533 administration charges Hutang transaksi nasabah 3,809 1,893 Customer transactions payable Hutang komisi 647 356 Commission payable Lain-lain 34,099 60,109 Others 1,101,877 376,117 Terdiri dari: Consist of: - Pihak berelasi 22,359 3,540 Related parties - - Pihak ketiga 1,079,518 372,577 Third parties - 1,101,877 376,117 Termasuk dalam lain-lain adalah perhitungan Bank atas bonds reserves, bid-offer reserves dan liquidity reserves lihat Catatan 2c. Included in others are the Bank’s calculation on bonds reserves, bid-offer reserves and liquidity reserves refer to Note 2c. PT BANK DBS INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 564 – Schedule 21. PENYISIHAN IMBALAN KERJA KARYAWAN

21. PROVISIONS FOR EMPLOYEE BENEFITS

Liabilitas atas imbalan kerja jangka panjang dan pasca kerja lainnya sesuai UU Ketenagakerjaan No. 132003 tanggal 25 Maret 2003 meliputi uang jasa, uang pisah dan kompensasi lainnya dihitung oleh aktuaria independen PT Padma Radya Aktuaria dengan menggunakan metode projected unit credit. The liability for long term and post employment benefits in accordance with Labor Law No. 132003 dated 25 March 2003 consists of service payments, severance payments and other compensation is calculated by an independent actuary PT Padma Radya Aktuaria using the projected unit credit method. Berikut ini adalah hal-hal penting yang diungkapkan dalam laporan aktuaria PT Padma Radya Aktuaria tertanggal 17 Januari 2012 dan 19 Januari 2011 untuk penyisihan imbalan kerja Bank masing-masing pada tanggal 31 Desember 2011 dan 2010: The following are the key matters disclosed in the actuarial report of PT Padma Radya Aktuaria dated 17 January 2012 and 19 January 2011 for the Bank’s provisions for employee benefit as at 31 December 2011 and 2010, respectively:

a. Beban imbalan kerja karyawan

a. Employee benefits expense

2011 2010 Beban jasa kini 17,251 12,305 Current service cost Beban bunga 3,170 3,374 Interest cost 20,421 15,679

b. Penyisihan imbalan karyawan

b. Provisions for employee benefits

2011 2010 Nilai kini liabilitas Present value of defined imbalan pasti 66,042 48,978 benefit obligation Keuntungan aktuaria yang belum diakui 1,559 785 Unrecognised actuarial gain 64,483 48,193

c. Mutasi

penyisihan imbalan kerja karyawan selama tahun berjalan

c. Movements

in the provisions for employee benefits during the years 2011 2010 Saldo awal 48,193 37,616 Beginning balance Beban imbalan karyawan bersih 20,421 15,679 Net employee benefits expense Manfaat yang dibayarkan selama tahun berjalan 4,131 5,102 Benefits paid during the year Saldo akhir 64,483 48,193 Ending balance