Aktiva dan kewajiban pajak tangguhan - bersih Deferred tax assets and liabilities - net

286 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 10. PERPAJAKAN lanjutan 10. TAXATION continued

d. Aktiva dan kewajiban pajak tangguhan - bersih

d. Deferred tax assets and liabilities - net

Dikreditkan dibebankan ke laporan laba rugi konsolidasian Credited charged to 31 Desember consolidated 31 Desember December 31, statement December 31, 2008 of income 2009 Aktiva pajak tangguhan - bersih Deferred tax assets - net Perseroan The Company Aset tetap 33.213.965 12.772.542 20.441.423 Fixed assets Aset sewa 1.129.355 597.115 1.726.470 Leased assets Beban tangguhan 380.989 971.830 1.352.819 Deferred charges Kewajiban imbalan kerja 13.543.971 1.637.312 15.181.283 Employee benefits liabilities Penyisihan persediaan usang dan Provision for obsolete and slow bergerak lambat 7.455.051 999.663 8.454.714 moving inventories Penyisihan piutang ragu-ragu 1.820.555 50.615 1.769.940 Provision for doubtful accounts Penyisihan untuk beban reklamasi 1.336.091 3.196.970 4.533.061 Provision for reclamation expense Biaya gaji yang dikapitalisasi 2.512.545 7.085.353 9.597.898 Capitalized salary expense Tunjangan produktivitas Productivity allowances and dan uang jasa 40.342.167 26.067.227 66.409.394 incentive compensation Penyisihan lain-lain 15.557.442 17.612.546 2.055.104 Other provisions 45.077.133 19.550.485 64.627.618 Anak perusahaan Subsidiaries Aset tetap 28.241.030 4.137.505 24.103.525 Fixed assets Aset sewa 1.008.882 32.468 976.414 Leased assets Penyisihan piutang ragu-ragu 10.630.932 484.338 10.146.594 Provision for doubtful accounts Kewajiban imbalan kerja 21.299.729 3.846.213 25.145.942 Employee benefits liabilities Penyisihan persediaan usang dan Provision for obsolete and slow bergerak lambat 2.361.948 816.565 3.178.513 moving inventories Tunjangan produktivitas Productivity allowances and dan uang jasa 20.538.431 7.119.450 27.657.881 incentive compensation Penyisihan lain-lain 2.961.780 1.328.699 4.290.479 Other provisions 30.560.672 16.731.626 47.292.298 75.637.805 36.282.111 111.919.916 Kewajiban pajak tangguhan - bersih Deferred tax liabilities, net Anak perusahaan Subsidiaries Aset tetap 65.544.486 4.147.154 61.397.332 Fixed assets Kewajiban imbalan kerja 9.134.915 1.024.098 10.159.013 Employee benefits liabilities Penyisihan persediaan usang dan Provision for obsolete and slow bergerak lambat 1.721.716 1.137.978 2.859.694 moving inventories Penyisihan piutang ragu-ragu 3.983.259 354.451 3.628.808 Provision for doubtful accounts Tunjangan produktivitas Productivity allowances and dan uang jasa 25.826.804 5.226.730 31.053.534 incentive compensation Penyisihan lain-lain 6.478.178 154.650 6.632.828 Other provisions 18.399.614 11.336.159 7.063.455 Manfaat pajak tangguhan - bersih 47.618.270 Deferred tax benefit - net 287 - 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 10. PERPAJAKAN lanjutan 10. TAXATION continued