UTANG OBLIGASI lanjutan BOND PAYABLES continued

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 589 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated

20. LIABILITAS IMBALAN

KERJA KARYAWAN lanjutan

20. EMPLOYEE BENEFITS LIABILITIES continued b.

Imbalan kerja karyawan b. Provision for employee benefits Imbalan kerja karyawan entitas anak dihitung oleh aktuaris independen. Tabel berikut ini menyajikan ikhtisar liabilitas imbalan kerja sebagaimana tercatat pada laporan posisi keuangan konsolidasian: The provision for employee benefits of the subsidiaries was also determined by independent actuaries. The table below presents a summary of the employee benefits liabilities reported in the consolidated statement of financial position: 2013 2012 Perusahaan: The Company: Pensiun dan imbalan Pension and other post pasca-kerja lainnya: employment benefits: - PPMP 51,090 64,472 PPMP - - Tunjangan kesehatan pasca-kerja 1,767,186 2,184,679 Post-retirement healthcare benefits - - PAP 736,683 906,463 PAP - - Biaya pemulangan 23,897 28,682 Repatriation costs - Sub jumlah 2,578,856 3,184,296 Subtotal Imbalan kerja jangka Other long-term employee panjang lainnya: benefits: - MPPK 117,227 168,932 MPPK - - Tunjangan cuti dan Annual leave and - ulang tahun dinas 12,060 16,540 service anniversary Sub jumlah 129,287 185,472 Subtotal Jumlah - Perusahaan 2,708,143 3,369,768 Total - Company Entitas Anak: Subsidiaries: Pensiun dan imbalan Pension and other post- pasca-kerja lainnya 135,101 115,951 employment benefit Jumlah Konsolidasian 2,843,244 3,485,719 Total Consolidated Bagian lancar Catatan 17 157,355 183,189 Current portion Note 17 Bagian tidak lancar 2,685,889 3,302,530 Non-current portion PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 590 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousands of US Dollars, unless otherwise stated

20. LIABILITAS IMBALAN

KERJA KARYAWAN lanjutan

20. EMPLOYEE BENEFITS LIABILITIES continued b.

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 2013 dan 2012 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 at 31 December 2013 and 2012 were as follows: i Liabilitas imbalan pasca-kerja i Post-employment benefit obligations 31 DesemberDecember 2013 Tunjangan kesehatan pasca-kerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Nilai kini liabilitas 644,997 719,545 953,666 11,875 2,330,083 Present value of the imbalan pasti defined benefit obligations Nilai wajar aset program 586,438 - - - 586,438 Fair value of plan assets Status yang belum Didanai 58,559 719,545 953,666 11,875 1,743,645 Unfunded status Biaya jasa lalu yang belum diakui Unrecognised past - non vested 637 - 22,832 830 21,365 service cost - non-vested Labarugi aktuarial Unrecognised actuarial yang belum diakui 8,106 1,047,641 194,151 11,192 856,576 gainslosses Jumlah - Perusahaan 51,090 1,767,186 736,683 23,897 2,578,856 Total - Company 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