LAPORAN TAHUNAN
2011
ANNUAL REPORT
The original consolidated financial statements included herein are in the Indonesian language.
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
28
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
n. Liabilitas imbalan kerja lanjutan n. Employee benefits liabilities continued
1. Liabilitas pasca-kerja lanjutan 1. Post-employment obligations
continued
a Program Imbalan Pasti lanjutan a Defined Benefits Plans continued
Nilai kini liabilitas imbalan pasti ditentukan dengan mendiskontokan
estimasi arus kas keluar masa depan dengan menggunakan tingkat bunga
obligasi pemerintah dalam mata uang Rupiah dengan waktu jatuh tempo
yang kurang lebih sama dengan waktu jatuh
tempo imbalan
yang bersangkutan.
The present value of the defined benefit obligations is determined by
discounting the estimated future cash flows
using interest
rates of
government bonds
that are
denominated in Rupiah and that have terms to maturity approximating the
terms of the related benefits liabilities.
Keuntungan dan kerugian aktuarial yang timbul dari perubahan asumsi
dan perbedaan antara asumsi aktuarial dengan
kenyataan experience
adjustments sejumlah yang lebih besar antara 10 dari aset program
atau 10 dari liabilitas imbalan pasti, dibebankan atau dikreditkan pada
laporan laba rugi konsolidasian selama rata-rata
sisa masa
kerja para
karyawan yang bersangkutan. Actuarial gains and losses arising
from changes
in actuarial
assumptions and
experience adjustments in excess of the greater
of 10 of the defined benefit liabilities or 10 of the plan assets are
charged or
credited to
the consolidated statements of income
over the average remaining service lives of the respective employees.
Biaya jasa kini diakui sebagai beban tahun
berjalan. Biaya
jasa lalu
dibebankan langsung pada laporan laba rugi konsolidasian, kecuali bila
perubahan terhadap manfaat program tergantung pada status kepegawaian
pekerja di masa yang akan datang periode vesting. Dalam hal ini, biaya
jasa lalu diamortisasikan secara garis lurus sepanjang periode vesting.
Current service cost is expensed in the current year. Past service costs
are recognized immediately in the consolidated statements of income,
unless the changes to the defined benefit plans are conditional on the
employees remaining in service for a specified period of time the vesting
period. In this case, past service costs are amortized on a straight-line
basis over the vesting period.
b Program Iuran Pasti b Defined Contribution Plans
Beban sehubungan dengan program iuran
pasti dihitung
berdasarkan persentase tertentu dari gaji dasar
pensiun atau gaji dasar asuransi dari setiap peserta program yang menjadi
tanggungan Perseroan dan entitas anak SP dan ST. Perseroan dan
entitas anak SP dan ST mengakui utang iuran atau utang premi asuransi
dalam
periode dimana
karyawan memberikan jasanya.
The expenses relating to defined contribution plans are determined
based on certain percentages of the basic
pensionable salaries
or insurable
salaries of
respective participants which are borne by the
Company and its subsidiaries SP and ST. The Company and its
subsidiaries SP and ST recognize contributions payable or insurance
premiums payable when an employee has rendered service during the
period.
PT SEMEN GRESIK PERSERO Tbk.
The original consolidated financial statements included herein are in the Indonesian language.
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
29
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
