PIUTANG USAHA TRADE RECEIVABLES

LAPORAN T AHUNAN 2010 ANNUAL REPOR T | PT SEMEN GRESIK PERSERO Tbk. The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-tanggal 31 Desember 2010 dan 2009 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, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 49 7. PERSEDIAAN lanjutan 7. INVENTORIES continued Mutasi penyisihan persediaan usang dan bergerak lambat adalah sebagai berikut: The movement in the provision for obsolete and slow moving inventories is as follows: 2010 2009 Saldo awal 46.763.465 35.691.595 Beginning balance Penambahan 3.937.342 11.071.870 Additions Saldo akhir 50.700.807 46.763.465 Ending balance Pada tanggal 31 Desember 2010 dan 2009, persediaan tertentu dijadikan jaminan atas hutang bank tertentu seperti yang dijelaskan dalam Catatan 17. As at December 31, 2010 and 2009, certain inventories are pledged as collateral for bank loans as described in Note 17. Pada tanggal 31 Desember 2010, persediaan Perseroan dan anak perusahaan, kecuali persediaan tanah, telah diasuransikan terhadap resiko kerugian yang disebabkan oleh bencana alam, kebakaran, dan risiko kerugian lainnya dengan nilai pertanggungan sebesar Rp693.021.882 tidak termasuk ST. ST mengasuransikan persediaan dan aset tetapnya dengan nilai pertanggungan sebesar Rp2.948.502.135 pada tanggal 31 Desember 2010. Menurut pendapat manajemen Perseroan dan anak perusahaan, nilai pertanggungan asuransi tersebut telah memadai untuk menutupi kerugian yang mungkin timbul dari risiko-risiko tersebut. As at December 31, 2010, inventories of the Company and its subsidiaries, except for land, are covered by insurance against the risk of loss due to natural disaster, fire, and other risks with a total coverage of Rp693,021,882 excluding ST. ST insured its inventories and fixed assets with a total coverage of Rp2,948,502,135 as of December 31, 2010. The management of the Company and its subsidiaries believe that the insurance coverage is adequate to cover possible losses arising from such risks. 8. UANG MUKA 8. ADVANCES 2010 2009 Pembelian impor 14.159.424 12.115.698 Imports Pembelian lokal 4.594.678 32.263.626 Domestic purchases Lainnya 14.298.451 10.008.186 Others 33.052.553 54.387.510 9. BEBAN DIBAYAR DI MUKA 9. PREPAID EXPENSES 2010 2009 Sewa 4.612.199 7.926.557 Rent Asuransi 2.808.465 4.487.839 Insurance Lainnya 6.323.347 7.602.737 Others 13.744.011 20.017.133 LAPORAN T AHUNAN 2010 ANNUAL REPOR T | PT SEMEN GRESIK PERSERO Tbk. The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-tanggal 31 Desember 2010 dan 2009 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, 2010 and 2009 Expressed in thousands of Rupiah, unless otherwise stated 50 10. PERPAJAKAN 10. TAXATION a. Pajak dibayar di muka a. Prepaid taxes 2010 2009 Anak Perusahaan Subsidiaries PPh badan 2.485.796 - Corporate Income tax Pajak lainnya Other taxes payable Pajak Pertambahan Nilai 3.195.788 1.644.606 Value Added Tax Lainnya - 344.557 Others 5.681.584 1.989.163 b. Hutang pajak b. Taxes payable 2010 2009 Perseroan The Company PPh badan 1.387.967 260.005.183 Corporate Income tax Hutang pajak lain Other taxes payable PPh Pasal 21 999.193 3.822.266 Income tax Article 21 PPh Pasal 22 1.865.436 1.868.401 Income tax Article 22 PPh Pasal 23 dan 26 21.975.331 16.418.450 Income tax Articles 23 and 26 Pajak Pertambahan Nilai 20.071.787 43.294.787 Value Added Tax 46.299.714 325.409.087 Anak Perusahaan Subsidiaries PPh badan 74.127.349 113.146.440 Corporate Income tax Hutang pajak lain Other taxes payable PPh Pasal 21 15.375.492 22.333.314 Income tax Article 21 PPh Pasal 22 1.702.444 1.362.667 Income tax Article 22 PPh Pasal 23 dan 26 2.416.627 3.220.501 Income tax Articles 23 and 26 Pajak penghasilan final 447.916 43.021 Final income tax Pajak Bumi dan Bangunan 61.616 6.560 Land and Building Tax Pajak Pertambahan Nilai 82.266.062 73.011.833 Value Added Tax 176.397.506 213.124.336 222.697.220 538.533.423 Hutang pajak pertambahan nilai termasuk estimasi penyisihan yang dibuat SP sebesar Rp41.452.329 untuk denda atas keterlambatan pembayaran pajak pertambahan nilai untuk tahun pajak 2003 dan 2002. Penyisihan ini dibuat karena dalam suratnya tertanggal 9 Maret 2006, Direktorat Jenderal Pajak mengkonfirmasikan bahwa tidak adanya surat permohonan resmi untuk perpanjangan izin sentralisasi pajak pertambahan nilai dapat menyebabkan SP dianggap menerapkan desentralisasi dalam administrasi pajak pertambahan nilai. Value added tax payable includes SP’s provision for tax penalties amounting to Rp41,452,329 arising from the late reporting of value added tax for 2003 and 2002. This provision was made based on a letter dated March 9, 2006 in which the Directorate General of Taxation confirmed that in the absence of a formal application letter for extension of centralization for its value added tax administration, SP would be deemed as applying decentralization for value added tax purposes. Penyisihan pajak tersebut di atas telah dibukukan pada laporan keuangan konsolidasian tahun-tahun sebelumnya dan manajemen berpendapat bahwa dalam hal pemeriksaan pajak, jumlah-jumlah ini memadai untuk menutup kerugian yang mungkin timbul dari denda pajak yang potensial pada SP. The above tax provision amounts have been recognized in prior years’ consolidated financial statements and management believes that in the event of tax audits, these amounts are adequate to cover any potential tax penalties which might be imposed on SP.