Program kesejahteraan karyawan Employee welfare program continued

314 The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-tanggal 31 Desember 2009 dan 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 24. KEWAJIBAN IMBALAN KERJA lanjutan 24. EMPLOYEE BENEFITS LIABILITIES continued Program Iuran Pasti lanjutan Defined Contribution Plans continued d. Program kesejahteraan karyawan d. Employee welfare program continued Anak perusahaan SP memberikan imbalan pasca-kerja dalam bentuk Program Kesejahteraan Karyawan untuk karyawan tetap bekerja sama dengan AJB BP. Berdasarkan perjanjian kerja sama tersebut, SP membayar premi bulanan kepada AJB BP sebesar 3 dari gaji dasar asuransi karyawan, dimana kenaikan tingkat kenaikan gaji dasar asuransi tersebut dibatasi maksimum sebesar 7,5 pertahun. AJB BP harus membayar manfaat program tersebut kepada karyawan yang berhak atau kepada tanggungan mereka pada saat karyawan mencapai usia 56 tahun, mengundurkan diri, meninggal atau cacat berdasarkan perkalian tertentu dari gaji dasar asuransi pada saat manfaat program tersebut terhutang. Manajemen SP berkeyakinan AJB BP akan dapat memenuhi kewajiban tersebut pada saat jatuh tempo. The Company’s subsidiary SP provides post- employment benefits under an employee welfare program for it’s permanent employees. SP entered into an agreement with AJB BP under which SP management believes that AJB BP will be able to fulfill it’s obligations under this program on the due dates. SP pays monthly insurance premiums to AJB BP at the rate of 3 of employees’ insurable salaries, which salaries are subject to a maximum annual increase of 7.5 per annum. AJB BP is obligated to pay annual program benefits to eligible employees or their dependants upon employees attaining 56 years of age, upon resignation, or in event of death or disability of the employees, based on specified multiples of employees’ insurable salaries at the time benefits are due to be paid. SP management believes that AJB BP will be able to fulfill it’s obligations under this program on the due dates. Tidak terdapat premi asuransi terhutang pada tanggal 31 Desember 2009 dan 2008. There were no insurance premiums payable as of December 31, 2009 and 2008. Jumlah beban sehubungan dengan program ini untuk tahun yang berakhir pada tanggal 31 Desember 2009 dan 2008 masing-masing sebesar Rp4.646.638 dan Rp960.615. The total expense in relation to this program during the years ended December 31, 2009 and 2008 amounted to Rp4,646,638 and Rp960,615, respectively. Dari jumlah yang dibebankan, Rp3.045.012 2008: Rp634.674 termasuk dalam beban pokok pendapatan dan Rp1.601.626 2008: Rp325.941 dalam beban usaha. Of the total expense, Rp3,045,012 2008: Rp634,674 and Rp1,601,626 2008: Rp325,941 was included in the cost of revenue and operating expenses, respectively. Nilai kini kewajiban dan nilai wajar kekayaan atas program tersebut pada tanggal 31 Desember 2009 masing-masing sebesar Rp11.745.781 dan Rp9.848.076. SP tidak mengakui kewajiban atas selisih nilai kini kewajiban dengan nilai wajar kekayaan karena manajemen berkeyakinan AJB BP akan dapat memenuhi kewajiban tersebut pada saat jatuh tempo. The present value of the obligation and the fair value of the asset relating to this program as of December 31, 2009 amounted to Rp11,745,781 and Rp9,848,076, respectively. SP has not recognized any liabilities corresponding to the amount of the program assets, since management believes that AJB BP will be able to fulfill its obligations under this program on the due dates. 315 A The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-tanggal 31 Desember 2009 dan 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 25. HAK MINORITAS 25. MINORITY INTERESTS