Aset dan liabilitas pajak tangguhan - neto lanjutan Deferred tax assets and liabilities - net continued

PT SEMEN GRESIK PERSERO Tbk. PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 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, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 65 11. PERPAJAKAN lanjutan 11. TAXATION continued

d. Aset dan liabilitas pajak tangguhan - neto lanjutan

d. Deferred tax assets and liabilities - net continued

Dikreditkan dibebankan ke laporan laba rugi konsolidasian Credited charged to 31 Desember consolidated 31 Desember December 31, statement December 31, 2009 of income 2010 Aset pajak tangguhan - neto Deferred tax assets - net Perseroan The Company Aset tetap 20.441.423 7.617.731 12.823.692 Fixed assets Aset sewa 1.726.470 42.322 1.768.792 Leased assets Beban tangguhan 1.352.819 583.330 1.936.149 Deferred charges Liabilitas imbalan kerja 15.181.283 959.211 14.222.072 Employee benefits liabilities Penyisihan persediaan usang Provision for obsolete and slow dan bergerak lambat 8.454.714 705.652 7.749.062 moving inventories Penyisihan penurunan nilai piutang 1.769.940 172.904 1.597.036 Allowance for impairment of receivables Penyisihan untuk beban restorasi 4.533.061 510.058 4.023.003 Provision for restoration expense Biaya gaji yang dikapitalisasi 9.597.898 5.010.097 14.607.995 Capitalized salary expense Tunjangan produktivitas Productivity allowances and dan uang jasa 66.409.394 35.938.692 30.470.702 and incentive compensation Penyisihan lain-lain 2.055.104 9.862.068 7.806.964 Other provisions 64.627.618 26.357.823 38.269.795 Entitas anak Subsidiaries Aset tetap 24.103.525 5.716.093 18.387.432 Fixed assets Aset sewa 976.414 164.918 811.496 Leased assets Penyisihan penurunan nilai piutang 10.146.594 296.924 10.443.518 Allowance for impairment of receivables Liabilitas imbalan kerja 25.145.942 1.316.880 26.462.822 Employee benefits liabilities Penyisihan persediaan usang Provision for obsolete and slow dan bergerak lambat 3.178.513 529.910 2.648.603 moving inventories Tunjangan produktivitas Productivity allowances and dan uang jasa 27.657.881 3.362.493 31.020.374 and incentive compensation Penyisihan lain-lain 4.290.479 124.698 4.415.177 Other provisions 47.292.298 10.122.260 57.414.558 Total aset pajak tangguhan - neto 111.919.916 16.235.563 95.684.353 Total deferred tax assets - net Liabilitas pajak tangguhan - neto Deferred tax liabilities, net Entitas anak Subsidiaries Aset tetap 61.397.332 2.189.889 63.587.221 Fixed assets Aset sewa - 63.651 63.651 Leased assets Liabilitas imbalan kerja 10.159.013 933.398 9.225.615 Employee benefits liabilities Penyisihan persediaan usang Provision for obsolete and slow dan bergerak lambat 2.859.694 282.633 3.142.327 moving inventories Penyisihan penurunan nilai piutang 3.628.808 1.177.419 4.806.227 Allowance for impairment of receivables Tunjangan produktivitas Productivity allowances and dan uang jasa 31.053.534 1.126.317 32.179.851 and incentive compensation Penyisihan lain-lain 6.632.828 857.207 7.490.035 Other provisions Total liabilitas pajak tangguhan - neto 7.063.455 383.940 6.679.515 Total deferred tax liabilities, net Manfaat pajak tangguhan - neto 15.851.623 Deferred tax expense - net LAPORAN TAHUNAN 2011 ANNUAL REPORT PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 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, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 66 11. PERPAJAKAN lanjutan 11. TAXATION continued