SALARIES AND EMPLOYEE BENEFITS

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated Appendix 5136 49. EMPLOYEE BENEFITS continued Pension Plan continued DPBMS DPBMD DPBMT DPBME Discount rate 6.40 per annum 2011: 7.25 6.40 per annum 2011: 7.25 6.40 per annum 2011: 7.25 6.40 per annum 2011: 7.25 Expected rate of return on pension plan assets 8.75 per annum 2011: 8.00 9.50 per annum 2011: 9.25 8.00 per annum 2011: 7.50 8.00 per annum 2011: 8.00 Working period used As at 31 July 1999 As at 31 July 1999 As at 31 July 1999 As at 31 July 1999 Pensionable salary PhDP used As at 31 July 1999, adjusted PhDP of legacy banks’ on 31 December 2002 As at 31 July 1999, adjusted PhDP of legacy banks’ on 31 December 2002 As at 31 July 1999, adjusted PhDP of legacy banks’ on 31 December 2002 As at 31 July 1999, adjusted PhDP of legacy banks’ on 31 December 2002 Expected rates of PhDP increase Nil Nil Nil Nil Mortality Rate Table 2012: Indonesian Mortality Table 2011 TMI III for employee and former employee and Group Annuity Mortality 1983 GAM ’83 for pensioners 2011: Indonesian Mortality Table 1999 TMI II for employee and former employee and Group Annuity Mortality 1983 GAM ’83 for pensioners 2012: Indonesian Mortality Table 2011 TMI III for employee and former employee and Group Annuity Mortality 1983 GAM ’83 for pensioners 2011: Indonesian Mortality Table 1999 TMI II for employee and former employee and Group Annuity Mortality 1983 GAM ’83 for pensioners 2012: Indonesian Mortality Table 2011 TMI III for employee and former employee and Group Annuity Mortality 1983 GAM ’83 for pensioners 2011: Indonesian Mortality Table 1999 TMI II for employee and former employee and Group Annuity Mortality 1983 GAM ’83 for pensioners 2012: Indonesian Mortality Table 2011 TMI III for employee and former employee and Group Annuity Mortality 1983 GAM ’83 for pensioners 2011: Indonesian Mortality Table 1999 TMI II for employee and former employee and Group Annuity Mortality 1983 GAM ’83 for pensioners Turnover rate 2012 and 2011: 5.00 for employees’ age of 25 and decreasing linearly by 0.167 each year up to 0.00 age 55 2012 and 2011: 5.00 for employees’ age of 25 and decreasing linearly by 0.167 each year up to 0.00 age 55 2012 and 2011: 5.00 for employees’ age of 25 and decreasing linearly by 0.167 each year up to 0.00 age 55 2012 and 2011: 5.00 for employees’ age of 25 and decreasing linearly by 0.167 each year up to 0.00 age 55 Disability rate 2012 10.00 of TMI III 2011: 10.00 of TMI II 2012 10.00 of TMI III 2011: 10.00 of TMI II 2012 10.00 of TMI III 2011: 10.00 of TMI II 2012 10.00 of TMI III 2011: 10.00 of TMI II Actuarial method Projected Unit Credit Projected Unit Credit Projected Unit Credit Projected Unit Credit Normal retirement age 48 years to 56 years depending on the Grades 56 years for all grades 56 years for all grades 56 years for all grades Maximum defined benefit amount 80.00 of PhDP 80.00 of PhDP 62.50 PhDP 75.00 PhDP Expected rate of pension benefit increase Nil Nil Nil 2.00 per year Tax rates - average 2012 and 2011: 3.00 of pension benefit 2012 and 2011: 3.00 of pension benefit 2012 and 2011: 3.00 of pension benefit 2012 and 2011: 3.00 of pension benefit NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in millions of Rupiah, unless otherwise stated Appendix 5137 49. EMPLOYEE BENEFITS continued