Program kesejahteraan karyawan Employee welfare program

429 Laporan Tahunan 2012 The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 114 30. LIABILITAS IMBALAN KERJA lanjutan 30. EMPLOYEE BENEFITS LIABILITIES continued Program Iuran Pasti lanjutan Defined Contribution Plans continued d. Program kesejahteraan karyawan d. Employee welfare program Entitas anak SP memberikan imbalan pascakerja 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 terutang. 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 its permanent employees which are covered under an agreement with AJB BP. SP pays monthly insurance premiums to AJB BP at the rate of 3 of employees’ insurable salaries, which 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 its obligations under this program on the due dates. Tidak terdapat utang premi asuransi pada tanggal 31 Desember 2012 dan 2011. There were no insurance premiums payable as of December 31, 2012 and 2011. Total beban sehubungan dengan program ini untuk tahun yang berakhir pada tanggal 31 Desember 2012 dan 2011 masing-masing sebesar Rp1.444.228 dan Rp1.129.940. The total expense in relation to this program during the years ended December 31, 2012 and 2011 amounted to Rp1,444,228 and Rp1,129,940, respectively. Dari total yang dibebankan, Rp999.809 2011: Rp782.234 termasuk dalam beban pokok pendapatan dan Rp444.419 2011: Rp347.706 dalam beban usaha. Of the total expense, Rp999,809 2011: Rp782,234 and Rp444,419 2011: Rp347,706 was included in the cost of revenue and operating expenses, respectively. Nilai kini liabilitas dan nilai wajar kekayaan atas program tersebut pada tanggal 31 Desember 2012 masing-masing sebesar Rp13.372.031 dan Rp12.037.284. SP tidak mengakui kewajiban atas selisih nilai kini liabilitas 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, 2012 amounted to Rp13,372,031 and Rp12,037,284, 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. 430 PT SEMEN INDONESIA PERSERO Tbk. The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN INDONESIA PERSERO Tbk DAHULU PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN INDONESIA PERSERO Tbk FORMERLY PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2012 and 2011 Expressed in thousands of Rupiah, unless otherwise stated 115 31. KEPENTINGAN NON PENGENDALI 31. NON CONTROLLING INTERESTS