UTANG OBLIGASI BOND PAYABLES

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 588 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 a.

Program imbalan pasca-kerja dan imbalan kerja jangka panjang lainnya lanjutan

a. Post-employment benefit plans and other

long-term employee benefits continued

1. Program imbalan pasca-kerja lanjutan

1. Post-employment

benefit plans continued ii Tunjangan kesehatan pasca-kerja ii Post-retirement healthcare benefits Tunjangan kesehatan pasca-kerja meliputi para pensiunan Perusahaan, dan pasangannya sejak pensiunan memasuki usia pensiun sampai meninggal dunia. The post-retirement healthcare benefits involve the Company’s retired employees, and their spouses, from the date of the employees’ retirement until death. iii Penghargaan atas pengabdian PAP iii Severance and service pay PAP Manfaat PAP terdiri dari imbalan tambahan yang diberikan pada saat karyawan memasuki usia pensiun, dan dalam hal mengalami cacat tetap, meninggal, atau mengundurkan diri secara sukarela. PAP benefits consist of additional benefits for employees to which they are entitled when they enter the pension period, and in the event of permanent disability, death, or voluntary resignation.

2. Program imbalan kerja jangka panjang

lainnya 2. Other long-term employee benefits Perusahaan 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. 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.

3. Program Tabungan Pekerja

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 dan yang akan diterima oleh pekerja pada saat masa kerjanya berakhir. 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 and the saving will be received by employees at the end of their service period. 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