LIABILITAS IMBALAN KERJA KARYAWAN LIABILITIES FOR EMPLOYEE BENEFITS

the Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada Tanggal-tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT INDOFOOD SUKSES MAKMUR Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 and For the Years Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 120

21. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan

21. LIABILITIES FOR

EMPLOYEE BENEFITS continued Rincian Liabilitas Imbalan Karyawan Neto Details of Net Liabilities for Employee Benefits Rincian liabilitas imbalan karyawan pada tanggal 31 Desember 2012: Details of liabilities for employee benefits as of December 31, 2012: Program pensiun manfaat pasti Divisi Bogasari Defined benefits retirement plan of Bogasari Division UUKLabor Law TotalTotal Nilai kini kewajiban 62.938 3.347.977 3.410.915 Present value of obligation Nilai wajar aset program 70.923 - 70.923 Fair value of plan assets Kerugian aktuarial yang belum diakui - neto - 870.512 870.512 Unrecognized actuarial losses - net Biaya jasa lalu yang belum diakui - 176.789 176.789 Unrecognized past service costs NetoNeto 7.985 2.300.676 2.292.691 Net Rincian liabilitas imbalan karyawan pada tanggal 31 Desember 2011: Details of liabilities for employee benefits as of December 31, 2011: Program pensiun manfaat pasti Divisi Bogasari Defined benefits retirement plan of Bogasari Division UUKLabor Law TotalTotal Nilai kini liabilitas 65.985 2.562.582 2.628.567 Present value of obligation Nilai wajar aset program 67.809 - 67.809 Fair value of plan assets Kerugian aktuarial yang belum diakui - neto - 524.726 524.726 Unrecognized actuarial losses - net Biaya jasa lalu yang belum diakui - 112.558 112.558 Unrecognized past service costs NetoNeto 1.824 1.925.298 1.923.474 Net Mutasi Liabilitas Imbalan kerja Karyawan Neto Movement of the Net Liabilities for Employee benefits 2012 2011 Saldo awal 1.923.474 1.606.413 Beginning balance Penambahan pengurangan: Additions deductions: Beban yang diakui di laba rugi: Expense recognized in profit or loss: Beban jasa kini 242.530 177.198 Current service cost Beban bunga 183.802 219.022 Interest cost Amortisasi biaya jasa masa lalu 28.643 11.628 Amortization of past service cost Amortisasi rugi aktuaria - neto 21.319 25.477 Amortization of acturial losses - net Transfer 1.211 - Transfer Hasil yang diharapkan dari aset program 5.425 6.231 Expected return on plan asset Total beban yang diakui di laba rugi 472.080 427.094 Total expense recognized in profit or loss Pembayaran selama tahun berjalan 102.863 110.033 Payments during the year Total 2.292.691 1.923.474 Total the Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada Tanggal-tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT INDOFOOD SUKSES MAKMUR Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 and For the Years Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 121

21. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan