LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued

423 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 108 30. LIABILITAS IMBALAN KERJA lanjutan 30. EMPLOYEE BENEFITS LIABILITIES continued Program Imbalan Pasti lanjutan Defined Benefits Plans continued Imbalan Pensiun Pension Benefits Beban imbalan kerja yang dibebankan pada laporan laba rugi komprehensif konsolidasian merupakan jumlah neto dari: Employee benefits expense recognized in the consolidated statement of comprehensive income consists of the net total of the following amounts: 2012 2011 Biaya jasa kini 37.603.944 35.274.602 Current service cost Biaya bunga 104.863.574 115.487.945 Interest cost Hasil yang diharapkan dari aset dana pensiun 110.755.737 103.827.657 Expected return on plan assets Amortisasi dari kerugian aktuarial Amortization of unrecognized actuarial dan biaya jasa lalu yang belum diakui 3.977.990 36.852.652 loss and past service cost Beban 35.689.771 83.787.542 Expense Dari jumlah yang dibebankan, Rp20.137.443 2011: Rp47.275.923 termasuk dalam beban pokok pendapatan dan Rp15.552.328 2011: Rp36.511.619 dalam beban usaha. Of the total expense, Rp20,137,443 2011: Rp47,275,923 and Rp15,552,328 2011: Rp36,511,619 was included in the cost of revenue and operating expenses, respectively. Estimasi terbaik Perseroan atas iuran dalam aset program pensiun di 2013 adalah sebesar Rp145.194.845. The Company expects to contribute Rp145,194,845 to its pension benefit pension plans in 2013. Liabilitas neto imbalan kerja yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut: The net liability for employee benefits recognized in the consolidated statements of financial position is as follows: 2012 2011 Nilai kini dari liabilitas 1.670.034.700 1.504.118.573 Present value of the obligations Nilai wajar aset 1.376.813.999 1.235.416.127 Fair value of plan assets 293.220.701 268.702.446 Kerugian aktuarial yang belum diakui 218.437.324 172.503.402 Unrecognized actuarial losses Liabilitas neto 74.783.377 96.199.044 Net liability Mutasi nilai kini liabilitas imbalan adalah sebagai berikut: Movements of the present value of benefit obligations is as follows: 2012 2011 Present value of the benefit Nilai kini liabilitas imbalan pada 1 Januari 1.504.118.573 1.354.000.230 obligations January 1, Biaya jasa kini 37.603.944 35.274.602 Current service cost Biaya bunga 104.863.574 115.487.945 Interest cost Imbalan dana pensiun yang dibayarkan 72.098.933 62.173.001 Pension benefits paid Iuran peserta 5.201.577 4.987.136 Participant contributions Kerugian aktuaria pada liabilitas 90.345.965 56.541.661 Loss on actuarial liabilities Nilai kini liabilitas imbalan Present value of the benefit obligation pada 31 Desember 1.670.034.700 1.504.118.573 December 31 424 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 109 30. LIABILITAS IMBALAN KERJA lanjutan 30. EMPLOYEE BENEFITS LIABILITIES continued