COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 22/PMK.010/2012 CONCERNING

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1 COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 22/PMK.010/2012 CONCERNING AMENDMENT OF REGULATION OF THE MINISTER FINANCE NUMBER 100/PMK.010/2007 CONCERNING TECHNICAL REPORT OF PENSION FUND BY THE GRACE OF GOD ALMIGHTY THE MINISTER OF FINANCE, Considering In View of : a. that in effort to improve an orderly administration on the imposition of administrative sanction in the form of penalty for the delay in submission of technical reports to the Minister of Finance, it is considered necessary to amend the provisions regarding administrative sanctions in the form of penalty for the delay in submission of technical reports as set forth in the Regulation of the Minister of Finance No. 100/FMD. 010/2007 concerning Technical Report on Pension Funds; b. that based on consideration as referred to in item a, there is a need to stipulate Regulation of the Minister of Finance concerning Amendment of Regulation of the Minister of Finance Number 100/PMK.06/2007 concerning Technical Report of Pension Fund; : 1. Act Number 11 Year 1992 concerning Pension Fund (State Gazette of the Republic of Indonesia Year 1992 Number 37, Supplement to State Gazette of the Republic of Indonesia 3477); 2. Act Number 20 Year 1997 concerning Non-tax State Revenue (State Gazette of the Republic of Indonesia Year 1997 Number 43, Supplement to State Gazette of the Republic of Indonesia 3687); 3. Government Regulation Number 76 Year 1992 concerning Employer s Pension Fund (State Gazette of the Republic of Indonesia Year 1992 Number 126, Supplement to State Gazette of the Republic of Indonesia Number 3507); 4. Government Regulation Number 77 Year 1992 concerning Pension Fund of Financial Institution (State Gazette of the Republic of Indonesia Year 1992 Number 127, Supplement to State Gazette of the Republic of

2 - 2 - Indonesia Number 3508); 5. Government Regulation Number 44 Year 2003 concerning Tariff of Non-tax State Revenue Available on Department of Finance (State Gazette of the Republic of Indonesia Year 2003 Number 95, Supplement to State Gazette of the Republic of Indonesia Number 4313); 6. Presidential Decree Number 89 Year 2006 concerning State Debt Management Committee; 7. Ministerial Decree of Finance Number 100/PMK.010/2007 concerning Technical Report of Pension Fund; 8. Ministerial Decree of Finance Number 128/KMK.06/2007 concerning State Debt Management Committee as has been amended with Regulation of the Minister of Finance Number 88/PMK.06/2009 (State Gazette of the Republic of Indonesia Year 2009 Number 86); DECIDES: To stipulate : REGULATION OF THE MINISTER OF FINANCE CONCERNING AMENDMENT OF REGULATION OF THE MINISTER FINANCE NUMBER 100/PMK.010/2007 CONCERNING TECHNICAL REPORT OF PENSION FUND Article I Some provisions in the Regulation of the Minister of Finance Number 100/PMK.010/2007 concerning Technical Report of Pension Fund, are amended as follows: 1. The provision of Article 2 is that reads as follows: Pension Fund must submit Technical Report annually to the Minister c.q. the Chairman of Capital Market and Financial Institution Supervisory Agency. 2. The provision of Article 6 paragraph (1) is deleted, paragraph (2) and paragraph (3) are amended and it is added 1 (one) paragraph, namely paragraph (4), that Article 6 reads as follows: (1) Deleted. (2) The Technical Report as referred to in Article 2 is submitted within 3 (three) months as of the operation period of Pension Fund is expired. (3) The submission of Technical Report as referred to in paragraph (2), can be made this way: a. submitted directly to the office of Capital Market and Financial Institution Supervisory Agency; b. sent by recorded post; or

3 - 3 - c. sent by courier services company/deposit. (4) In terms of due date of the submission of Technical Report as referred to in paragraph (2) falls on a holiday, the due date of the report submission is on the following business day. 3. The provisions of Article 7 paragraph (1), paragraph (2), paragraph (4), paragraph (5) are amended, paragraph (3) is deleted, between paragraph (3) and paragraph (4) there is inserted 1 paragraph namely paragraph (3a), and between paragraph (4) and paragraph (5) there is inserted 1 (one) paragraph, namely paragraph (4a) that the Article 7 reads as follows: Article 7 (1) In terms of Pension Fund is late submitting the Technical Report, the Founder of Pension Fund is imposed with administrative sanction in the form of penalty for Rp.100, (one hundred thousand rupiahs) for each day of delay, counted as of the first day after the due date for the submission of the report as referred to in Article 6 paragraph (2) to the date of submission of technical report. (2) In terms of the imposition of administrative sanction as referred to in paragraph (1), the date of submission of the report is: a. the date the Technical Report is received, if the Technical Report is submitted directly to the office of Capital Market and Financial Institution Supervisory Agency; and b. the date of delivery as written in the proof of delivery, if the Technical Report is sent by post or courier services company/deposit. (3) Deleted. (3a ) The letter of administrative sanction imposition in the form of penalty is stipulated by the Chairman of Capital Market and Financial Institution Supervisory Agency on behalf of the Minister of Finance. (4) The administrative sanction in the form of penalty on the delay of submission of Technical Report as referred to in paragraph (1) must be paid to the State Treasury using Surat Setoran Bukan Pajak (SSBP) form with Mata Anggaran Penerimaan (MAP) code as cited in the letter of sanction imposition. (4a ) A copy of the Surat Setoran Bukan Pajak (SSBP) which is a proof of payment of administrative

4 - 4 - sanction in the form of penalty as referred to in paragraph (4) is submitted to the Secretary of Capital Market and Financial Institution Supervisory Agency c.q. the Head of the Financial Department with carbon copy to the head of the Pension Fund Bureau, within 7 (seven) business days as of the penalty is paid to the State Treasury. (5) In terms of the Founder of Pension Fund has not paid the penalty as referred to in paragraph (1), the penalty is stated as payable of the Founder of Pension Fund to the State and must be cited in the concerned financial report of the Founder of Pension Fund. 4. The provisions of Article 10 are amended as follows: (1) If within the period as referred to in the second warning letter, the administrative sanction in the form of penalty and its interest are not paid, the administrative sanction in the form of penalty and its interest are classified as bad debt. (2) Concerning the bad debt as referred to in paragraph (1), the management is transferred/assigned by the Capital Market and Financial Institution Supervisory Agency to the State Debt Management Committee/Directorate General of State Asset within of 14 (fourteen) days as of the administrative sanction in the form of penalty is categorized as bad debt. Article II This Regulation of the Minister of Finance shall come into force on the date of its promulgation. For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in State Gazette of the Republic of Indonesia. Stipulated in Jakarta on February 1, 2012 MINISTER OF FINANCE Signed, AGUS D.W. MARTOWARDOJO

5 - 5 - Promulgated in Jakarta on February 1, 2012 MINISTER OF LAW AND HUMAN RIGHTS Signed AMIR SYAMSUDIN STATE GAZETTE YEAR 2012 NUMBER 147