UTANG OBLIGASI lanjutan BONDS PAYABLES continued

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5135 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.1.2. Program imbalan kerja jangka panjang lainnya

a.1.2. Other long-term employee benefits

Perusahaan juga memberikan imbalan kerja jangka panjang lainnya dalam bentuk tunjangan Masa Persiapan Purnakarya “MPPK”, biaya pemulangan, tunjangan cuti, Program Asuransi Mandiri Guna I dan Ulang Tahun Dinas, kecuali untuk program asuransi. Manfaat-manfaat ini tidak didanai. The Company provides other long- term employee benefits in the form of pre-retirement benefits “MPPK”, repatriation costs, annual leave, the Mandiri Guna I Insurance Program, and service anniversaries except for the insurance program benefit. These benefits are unfunded. Mulai tahun 2010, karyawan yang telah berumur 55,5 tahun dan telah bekerja minimum selama 15 tahun berhak atas MPPK selama 6 bulan. Sebelumnya, Program MPPK hanya diberikan kepada pekerja yang lahir sebelum tahun 1956 dan telah menyelesaikan masa kerja minimal 15 tahun, sebagai berikut: - Pekerja yang lahir pada tahun 1953 berhak atas masa MPPK sebanyak 9 bulan; Starting from 2010, employees who have reached the age of 55.5 years and completed a minimum of 15 years of service are eligible for six months of MPPK. Previously, the MPPK program was only provided to employees who were born prior to 1956 and who had completed a minimum of 15 years of service, as follows: - Employees who were born in 1953 are eligible for a 9 month MPPK period; - Pekerja yang lahir pada tahun 1954 berhak atas masa MPPK sebanyak 6 bulan; - Pekerja yang lahir pada tahun 1955 berhak atas masa MPPK sebanyak 3 bulan. - Employees who were born in 1954 are eligible for a 6 month MPPK period; - Employees who were born in 1955 are eligible for a 3 month MPPK period. a.1.3. Program Tabungan Pekerja a.1.3. Employees’ Saving Plan Perusahaan dan Entitas Anak tertentu keseluruhannya disebut Peserta menyelenggarakan program Tabungan Pekerja “TP” berupa program iuran pasti dimana seluruh iuran dikelola oleh PT Pertamina Dana Ventura, Entitas Anak. Sebelum April 2003, besarnya tarif iuran yang didanai oleh Peserta adalah sebesar 10 dari gaji pokok karyawan bulanan. Berdasarkan Surat Keputusan SK Direksi Pertamina Lama No. 023C000002003-S0 tanggal 28 April 2003, iuran karyawan diubah menjadi 5 dari upah tetap bulanan efektif sejak April 2003. The Company and certain Subsidiaries together Participants operate an Employees’ Saving Plan “TP” in the form of a defined contribution plan where all contributions made are managed by PT Pertamina Dana Ventura, a Subsidiary of the Company. Prior to April 2003, contributions were funded by the Participants at 10 of their employees’ monthly basic salaries. According to the former Pertamina Entity’s Board of Directors’ Decision Letter No. 023C000002003-S0 dated 28 April 2003, the employees’ contributions were changed to 5 of their monthly fixed salaries effective from April 2003. 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.