Penyisihan imbalan kerja karyawan Provision for employee benefits

PERTAMINA | Laporan Tahunan - Annual Report 2011 423 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5137 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 DAN 1 JANUARI 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 201 0 AND 1 JANUARY 2010 Expressed in millions of Rupiah, unless otherwise stated

21. PENYISIHAN IMBALAN

KERJA KARYAWAN lanjutan

21. PROVISION FOR

EMPLOYEE BENEFITS continued

b. Penyisihan imbalan kerja karyawan

b. Provision for employee benefits

Penyisihan imbalan kerja karyawan Perusahaan per tanggal 31 Desember 2011, 31 Desember 2010 dan 1 Januari 2010 dihitung berdasarkan laporan penilaian dari aktuaris independen, PT Dayamandiri Dharmakonsilindo, masing-masing tanggal 23 Februari 2012, 8 Maret 2011, dan 5 November 2010. The provision for employee benefits of the Company as of 31 December 2011, 31 December 2010 and 1 January 2010 were determined based on the valuation reports of an independent actuary, PT Dayamandiri Dharmakonsilindo, dated 23 February 2012, 8 March 2011, and 5 November 2010, respectively. Penyisihan imbalan kerja karyawan Entitas Anak dihitung oleh aktuaris independen. Tabel berikut ini menyajikan ikhtisar kewajiban imbalan kerja sebagaimana tercatat pada laporan posisi keuangan konsolidasian: The provision for employee benefits of the Subsidiaries were also determined by independent actuaries. The table below presents a summary of the employee benefits obligations reported in the consolidated statement of financial positions: 1 Januari 2011 2010 January 2010 Perusahaan: The Company: Pensiun dan imbalan Pension and other post pasca-kerja lainnya: employment benefits: - PPMP 494,737 584,250 594,399 PPMP - - Tunjangan kesehatan Post-retirement healthcare - pasca-kerja 20,393,662 20,522,191 20,500,278 benefits - PAP 8,557,579 8,380,212 8,299,599 PAP - - Biaya pemulangan 262,226 249,513 239,122 Repatriation costs - Sub jumlah 29,708,204 29,736,166 29,633,398 Subtotal Imbalan kerja jangka Other long-term employee panjang lainnya: benefits: - MPPK 1,502,619 1,276,319 256,227 MPPK - - Tunjangan cuti dan Annual leave and - ulang tahun dinas 176,849 112,756 106,099 services anniversary Sub jumlah 1,679,468 1,389,075 362,326 Subtotal Jumlah - Perusahaan 31,387,672 31,125,241 29,995,724 Total - Company Entitas Anak: Subsidiaries: Pensiun dan imbalan Pension and other post- pasca-kerja lainnya: employment benefits: - PT Pertamina Hulu Energi PT Pertamina Hulu Energi - dan Entitas Anak 250,647 267,297 162,884 and Subsidiaries - PT Pertamina EP 215,858 177,993 157,404 PT Pertamina EP - - PT Tugu Pratama Indonesia PT Tugu Pratama Indonesia - dan Entitas Anak 134,017 117,286 106,816 and Subsidiar ies - PT Pertamina Bina Medika 115,994 81,690 71,578 PT Pertamina Bina Medika - - PT Pelita Air Service PT Pelita Air Service - dan Entitas Anak 65,515 61,138 64,649 and Subsidiary - PT Patra Jasa 32,434 33,183 35,575 PT Patra Jasa - - PT Patra Niaga dan Anak PT Patra Niaga - Perusahaan 12,591 9,366 6,002 and Subsidiaries Disajikan kembali lihat Catatan 4 As restated refer to Note 4 PERTAMINA | Laporan Tahunan - Annual Report 2011 424 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5138 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 DAN 1 JANUARI 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 201 0 AND 1 JANUARY 2010 Expressed in millions of Rupiah, unless otherwise stated

21. PENYISIHAN IMBALAN KERJA