Deferred tax TAXATION continued c. Pajak tangguhan

úû ü ý þ ÿ úþ ý þ ý ý ý û üÿ CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2012, 2011 DAN 2010 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated Lampiran – 582 – Schedule 26. LIABILITAS IMBALAN PASCA-KERJA KARYAWAN lanjutan 26. POST-EMPLOYEMENT BENEFITS OBLIGATIONS continued Imbalan pensiun Pension plan benefits a. Liabilitas imbalan pensiun yang diakui di laporan posisi keuangan a. The pension benefit recognised in the statement of financial position 2012 2011 2010 Nilai kini liabilities 53,291 50,791 26,580 Present value of obligations Nilai wajar aset program 18,759 14,032 12,466 Fair value of asset program 34,532 36,759 14,114 Biaya jasa lalu yang Unrecognised belum diakui 3,364 3,715 4,174 past service cost Kerugian aktuaria yang belum diakui - 31,082 7,337 Unrecognised actuarial loss 31,168 1,962 2,603 Tidak terdapat aset program yang diinvestasikan dalam bentuk instrumen keuangan yang diterbitkan oleh Bank. None of the asset program are invested in form of financial instruments issued by the Bank. b. Jumlah yang diakui pada laporan laba rugi b. The amounts recognised in the profit or loss 2012 2011 2010 Beban jasa kini 6,994 3,642 2,180 Current service cost Beban bunga 3,158 2,728 2,066 Interest cost Hasil yang diharapkan dari aset program 777 688 674 Expected return on plan assets Amortisasi biaya jasa lalu 351 351 351 Amortisation of past service cost Kerugian bersih aktuaria yang diakui - 638 176 Net of actuarial loss recognised Dampak kurtailmen - 688 - Curtailment effect 9,726 7,359 4,099 Hasil yang diharapkan dari aset program ditentukan berdasarkan data historis hasil investasi aktual. The expected return on plan assets is determined based on historical data of actual investment result. c. Mutasi nilai kini liabilitas c. Movements in the present value of obligation 2012 2011 2010 Saldo awal 50,791 26,580 20,871 Beginning balance Beban jasa kini 6,994 3,642 2,180 Current service cost Beban bunga 3,158 2,728 2,066 Interest cost Keuntungankerugian aktuarial 1,782 24,310 2,247 Actuarial gainloss Imbalan yang dibayar 5,870 516 784 Benefit paid Dampak kurtailmen - 5,953 - Curtailment effect 53,291 50,791 26,580 CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2012, 2011 DAN 2010 Dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated Lampiran – 583 – Schedule 26. LIABILITAS IMBALAN PASCA-KERJA KARYAWAN lanjutan 26. POST-EMPLOYEMENT BENEFITS OBLIGATIONS continued Imbalan pensiun lanjutan Pension benefits continued d. Mutasi nilai wajar aset program

d. Movement in the fair value of plan assets 2012

2011 2010 Saldo awal 14,032 12,466 8,920 Beginning balance Hasil yang diharapkan dari aset program 777 686 674 Expected return on plan asset Keuntungan aktuarial 380 270 344 Actuarial gain Iuran pemberi kerja 10,200 8,000 4,000 Employer’s contribution Imbalan yang dibayar 5,870 516 784 Benefit paid Dampak kurtailmen - 6,334 - Curtailment effect Saldo akhir 18,759 14,032 12,466 Ending balance

e. Mutasi liabilitas yang diakui pada laporan posisi keuangan

e. Movements in the liability recognised in the statements of financial position

2012 2011 2010 Saldo awal 1,962 2,603 2,504 Beginning balance Jumlah yang dibebankan pada Total expense charged in laporan laba rugi 9,725 7,359 4,099 the profit or loss Iuran pemberi kerja 10,200 8,000 4,000 Employer’s contribution Kerugian aktuaria program imbalan Actuarial loss on defined pasti yang diakui pada pendapatan benefit plan recognised in komprehensif lainnya 29,681 - - other comprehensive income Saldo akhir 31,168 1,962 2,603 Ending balance

f. Nilai kini liabilitas yang didanai nilai wajar aset program dan defisit untuk lima tahun

terakhir f. Present value of funded obligations fair value of plan assets and defisit for the last five years. 2012 2011 2010 2009 2008 Nilai kini liabilitas 53,291 50,791 26,580 20,871 15,950 Present value of obligations Nilai wajar aset program 18,759 14,032 12,466 8,920 6,521 Fair value of plan assets Defisit 34,532 36,759 14,114 11,951 9,429 Deficit Pengalaman penyesuaian Experience adjustments on pada kewajiban pensiun 1,782 24,310 2,247 1,579 3,230 past service liabilities Pengalaman penyesuaian Experience adjustments on pada aset program 380 270 344 217 7 assets program Direksi berkeyakinan bahwa estimasi liabilitas atas imbalan pasca kerja 31 Desember 2012, 2011 dan 2010 telah memenuhi persyaratan minimum UU Ketenagakerjaan No.13. Board of Director believes that the estimated post employment benefit obligations as at 31 December 2012, 2011 and 2010 have fulfilled the minimum requirement of Labor Law No.13. Kontribusi yang diharapkan untuk program imbalan pasca kerja untuk tahun yang berakhir pada 31 Desember 2013 adalah Rp 12.000. Expected contributions to post-employment benefit plans for the year ending 31 December 2013 are Rp 12,000.