Provision for employee benefits continued

PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5141 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated

21. PENYISIHAN IMBALAN KERJA KARYAWAN

lanjutan

21. PROVISION FOR

EMPLOYEE BENEFITS continued

c. Biaya imbalan kerja lanjutan

c. Employee benefit expense continued

i Biaya imbalan pasca-kerja - bersih i Post-employment benefit expense - net Tahun yang berakhir pada tanggal 31 Desember 2012: For the year ended 31 December 2012: Tunjangan kesehatan pasca-kerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Biaya jasa kini 9,426 16,251 71,183 1,501 98,361 Current service costs Biaya bunga 64,347 121,982 80,916 1,252 268,497 Interest costs Return on pension Hasil aset dana pensiun 79,423 - - - 79,423 plan assets Amortisasi labarugi Amortisation aktuarial yang belum of unrecognised diakui - 24,691 25,869 289 889 actuarial gainsloss Amortisation Amortisasi biaya jasa of past service lalu - non-vested 356 - 2,331 189 2,498 cost - non-vested Pengakuan biaya jasa Recognition of past lalu - vested 26,342 - - - 26,342 service cost - vested Jumlah - Perusahaan 20,336 113,542 175,637 2,653 312,168 Total - Company Tahun yang berakhir pada tanggal 31 Desember 2011: For the year ended 31 December 2011: Tunjangan kesehatan pasca-kerja Post- Biaya retirement pemulangan PPMP healthcare PAP Repatriation Jumlah PPMP benefits PAP costs Total Biaya jasa kini 6,612 7,269 58,520 1,286 73,687 Current service costs Biaya bunga 74,478 108,511 91,894 1,514 276,397 Interest costs Return on pension Hasil aset dana pensiun 82,044 - - - 82,044 plan assets Amortisasi labarugi Amortisation aktuarial yang belum of unrecognised diakui 1,502 89,637 12,078 442 79,503 actuarial gainsloss Amortisation Amortisasi biaya jasa of past service lalu - non-vested 381 - 2,490 239 2,632 cost - non-vested Pengakuan biaya jasa Recognition of past lalu - vested - - - - - service cost - vested Jumlah - Perusahaan 2,837 26,143 160,002 2,597 185,905 Total - Company Disajikan kembali lihat Catatan 4 As restated refer to Note 4 PT PERTAMINA PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5142 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 DAN 1 JANUARI 2011 Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 AND 1 JANUARY 2011 Expressed in thousands of US Dollar, unless otherwise stated

21. PENYISIHAN IMBALAN KERJA KARYAWAN