LIABILITAS IMBALAN PASCA KERJA POST-EMPLOYMENT BENEFITS OBLIGATION

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 535 Schedule

13. LIABILITAS IMBALAN PASCA KERJA lanjutan

13. POST-EMPLOYMENT BENEFIT OBLIGATION

continued Beban bersih di atas adalah bagian dari kompensasi karyawan yang disajikan dalam Beban Pokok Penjualan, Beban Penjualan, dan Beban Umum dan Administrasi. The above net expenses are recorded as part of employee compensation presented in Cost of Goods Sold, Selling Expenses, and General and Admistrative Expenses. Perubahan liabilitas imbalan pensiun dan pasca kerja lainnya yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut: The movements in the pension and other post- employement benefits obligation recognised in the consolidated statements of financial position are as follow: 30 Juni 31 Desember June 2013 December 2012 Awal tahun 482,116 408,681 Beginning of the year Biaya jasa kini 27,154 46,582 Current service cost Biaya bunga 14,278 26,930 Interest cost Kerugian aktuarial 25,412 Actuarial losses Imbalan yang dibayarkan 11,692 25,489 Benefit paid Saldo akhir 511,856 482,116 Ending balance 14. MODAL SAHAM 14. SHARE CAPITAL Komposisi pemegang saham Perseroan pada tanggal 30 Juni 2013 dan 31 Desember 2012 adalah sebagai berikut: The composition of the Company’s shareholders as at 30 June 2013 dan 31 December 2012 was as follows: 30 JuniJune 2013 danand 31 DesemberDecember 2012 Jumlah Persentase saham kepemilikan Number of Percentage of Jumlah Pemegang saham shares ownership Amount Shareholders British American Tobacco British American Tobacco 2009 PCA Ltd 6,194,043,124 85.55 309,702 2009 PCA Ltd United Bank of Switzerland AG 970,542,854 13.41 48,527 United Bank of Switzerland AG Masyarakat 75,419,022 1.04 3,771 Public Jumlah 7,240,005,000 100.00 362,000 Total PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 536 Schedule 15. TAMBAHAN MODAL DISETOR 15. ADDITIONAL PAID –IN CAPITAL Pada tanggal 30 Juni 2013 dan 31 Desember 2012, Grup memiliki saldo tambahan modal disetor yang terdiri dari: As at 30 June 2013 dan 31 Desember 2012, the Group has additional paid in capital balance as follow: 30 JuniJune 2013 danand 31 DesemberDecember 2012 Agio saham 248,051 Paid in capital in excess of par value Biaya emisi saham 3,019 Shares issuance costs Selisih modal dari saham treasuri 105,782 Capital difference on treasury stocks Selisih nilai nominal dan nilai pasar Difference between par value and saham yang dikeluarkan sehubungan market value of shares issued dengan merger 265,605 due to merger Difference in value arising from Selisih nilai transaksi restrukturisasi restructuring transactions of entities entitas sepengendali “SNTRES” 361,491 under common control “DUCC” Saldo akhir 254,928 Ending balance Seperti diungkapkan dalam Catatan 1c, efektif pada tanggal 1 Januari 2010, Perseroan melakukan penggabungan usaha dengan BATI dimana Perseroan menjadi entitas yang menerima penggabungan sedangkan BATI bubar demi hukum. Penggabungan usaha antara Perseroan dan BATI ini menimbulkan saldo SNTRES sebesar Rp 361 miliar yang dihitung sebagai berikut: As disclosed in Note 1c, the merger between the Company and BATI was effective on 1 January 2010, with the Company as the surviving entity and BATI being dissolved by the law. The merger between the Company and BATI has resulted in a DUCC balance amounting to Rp 361 billion which was calculated as follows: 30 JuniJune 2013 danand 31 DesemberDecember 2012 Nilai buku BATI 70,542 BATI’s net book value Nilai pasar saham baru yang Market price of new shares issued dikeluarkan nilai akuisisi 290,949 acquisition costs SNTRES 361,491 DUCC 16. CADANGAN WAJIB

16. STATUTORY RESERVE

Berdasarkan Undang-Undang no. 40 tahun 2007 tentang Perseroan Terbatas, perusahaan diwajibkan untuk membuat cadangan wajib hingga sekurang-kurangnya 20 dari modal yang ditempatkan dan disetor penuh. Pada tanggal 30 Juni 2013, cadangan wajib tersebut adalah sebesar Rp 4 miliar. Under the Law no. 40 year 2007 on Limited Liability Company, companies are required to set up a statutory reserve of at least 20 of the issued and paid up capital. On 30 June 2013, the statutory reserve is amounted to Rp 4 billion.