LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES

Laporan Keuangan 2016 541 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Perubahan satu poin persentase asumsi tingkat diskonto akan memiliki efek sebagai berikut: A one percentage point change in the assumed discount rate would have the following effects: Kenaikan Penurunan Increase Decrease Pengaruh keseluruhan biaya Effect on the aggregate current jasa 74.556.467 97.086.092 service cost Pengaruh kew ajiban Effect on the employee imbalan kerja 2.342.527.888 2.863.612.084 benefit liabilities Durasi rata-rata dari kewajiban imbalan pada tanggal 31 Desember 2016 adalah 13 tahun untuk program dana pensiun dan 15 tahun untuk program manfaat lainnya 2015: 12 tahun dan 15 tahun. The average duration of the benefit obligation at December 31, 2016 is 13 years for pension benefits and 15 years for other employee benefits 2015: 12 years and 15 years. Pada tanggal 31 Desember 2016 dan 2015, Grup diharapkan membayar iuran masing-masing sebesar Rp34.916.857 dan Rp31.202.546 untuk program manfaat pasti selama tahun anggaran berikutnya. As of December 31, 2016 and 2015, the Group expected to make a contribution amounting to Rp34,916,857 and Rp31,202,546, respectively to the defined benefit plans during the next financial year. Riwayat penyesuaian adalah sebagai berikut: The history of experience adjustment is as follows: 31 Desember 31 Desember 31 Desember 31 Desember 31 Desember December 31, December 31, December 31, December 31, December 31, 2016 2015 2014 2013 2012 Dana Pensiun Pension benefits Nilai kini kewajiban imbalan 2.285.343.866 1.978.492.347 1.871.233.632 1.634.731.827 1.670.034.700 Present value of the obligation Aset program 1.845.408.397 1.663.938.275 1.723.156.881 1.737.531.225 1.376.813.999 Fair value of plan assets Surplus Defisit 439.935.469 314.554.072 148.076.751 102.799.398 293.220.701 Surplus Deficit Penyesuaian liabilitas Experience adjustments program 1.787.826 74.729.758 33.505.625 11.426.610 45.706.441 on liabilities Penyesuaian aset Experience adjustments program 89.613.168 132.926.933 13.584.461 5.232.377 20.929.509 on plan liabilities Manfaat Lainnya Other employee benefits Nilai kini kewajiban imbalan 333.732.892 279.362.286 251.575.251 220.811.946 240.134.500 Present value of the obligation Penyesuaian liabilitas Experience adjustments program 4.780.186 11.747.325 1.504.001 - 9.124.821 on liabilities b. Program tunjangan kesejahteraan hari tua b. Old-age benefit program Perseroan dan entitas anak SP dan ST memberikan imbalan pascakerja dalam bentuk Program Tunjangan Kesejahteraan Hari Tua TKHT bekerja sama dengan Asuransi Jiwa Bersama Bumiputera 1912 AJB BP. Berdasarkan perjanjian kerja sama tersebut, Perseroan dan entitas anak SP dan ST membayar premi asuransi kepada AJB BP masing-masing sebesar 5, 8 dan 10 dari gaji dasar asuransi karyawan, dimana tingkat kenaikan tahunan gaji dibatasi maksimum sebesar 7,5 per tahun 7 per tahun untuk ST. AJB BP harus membayar manfaat program tersebut kepada karyawan yang berhak atau kepada tanggungan mereka pada saat karyawan mencapai usia 56 tahun, mengundurkan diri, atau meninggal atau cacat berdasarkan perkalian tertentu dari gaji dasar asuransi pada saat manfaat program tersebut terutang. The Company and its subsidiaries SP and ST provide post-employment benefits under old- age benefit programs. The Company and its subsidiaries SP and ST have entered into agreements with Asuransi Jiwa Bersama Bumiputera 1912 AJB BP under which the Company and its subsidiaries SP and ST pay insurance premiums to AJB BP at rates of 5, 8 and 10, respectively, of employees’ insurable salaries, which salaries are subject to a maximum annual increase of 7.5 per annum 7 per annum for ST. AJB BP is obligated to pay 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. PT Semen Indonesia Persero Tbk. 542 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Jumlah beban sehubungan dengan program ini untuk periode yang berakhir pada tanggal- tanggal 31 Desember 2016 dan 2015 masing- masing sebesar Rp8.470.394 dan Rp9.071.474. The total expense in relation to these programs during the period ended December 31, 2016 and 2015 amounted to Rp8,470,394 and Rp9,071,474 respectively. Nilai kini kewajiban dan nilai wajar kekayaan atas program tersebut pada tanggal 31 Desember 2016 dan 2015 adalah Rp288.060.167 dan Rp188.890.865; dan, Rp263.790.569 dan Rp131.700.274. Perseroan dan SP tidak mengakui liabilitas atas selisih nilai kini kewajiban dengan nilai wajar kekayaan karena manajemen Perseroan dan SP berkeyakinan AJB BP akan dapat memenuhi kewajiban tersebut pada saat jatuh tempo. The present value of the obligations and the fair value of the assets relating to these programs as of December 31, 2016 and 2015 are Rp288,060,167 and Rp188,890,865; and, Rp263,790,569 and Rp131,700,274, respectively. The Company and SP do not recognize any liabilities corresponding to the amount of the program assets, since management of the Company and SP believe that AJB BP will be able to fulfill its obligations under these programs on the due dates. Pada tanggal 31 Desember 2016 dan 2015, saldo liabilitas TKHT ST masing-masing sebesar Rp49.361.621 dan Rp47.990.591. As of December 31, 2016 and 2015, the outstanding balance of old-age employee benefits obligation ST amounted to Rp49,361,621 and Rp47,990,591, respectively.

c. Program bantuan pemeliharaan kesehatan purnakarya

c. Pensioners health care assistance program

Perseroan dan entitas anak SP memberikan imbalan pascakerja dalam bentuk Program Bantuan Pemeliharaan Kesehatan Purnakarya “BPKP” untuk karyawan tetap bekerja sama dengan AJB BP. Perseroan dan SP membayar premi bulanan kepada AJB BP masing-masing sebesar 4,5 dari gaji dasar asuransi karyawan, dimana tingkat kenaikan tahunan gaji dasar asuransi tersebut dibatasi maksimum sebesar 7,5 pertahun. AJB BP harus membayar manfaat program tersebut setiap tahun kepada karyawan yang berhak selama peserta masih hidup setelah karyawan mencapai usia 56 tahun, mengundurkan diri, meninggal atau cacat berdasarkan perkalian tertentu dari gaji dasar asuransi pada saat manfaat program tersebut terutang. The Company and its subsidiary SP provide post-employment benefits under a pensioners’ health care assistance program for its permanent employees. The Company and SP entered into an agreement with AJB BP under which the Company and SP pays monthly insurance premiums to AJB BP at the rate of 4.5 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 during their remaining lives upon employees attaining 56 years of age, upon resignation, or in event of death or disability of the employees, based on specified multiplies of employees’ insurable salaries at the time benefits are due to be paid. Total beban sehubungan dengan program ini untuk periode yang berakhir pada tanggal 31 Desember 2016 dan 2015 masing-masing sebesar Rp1.353.418 and Rp1.445.946. The total expense in relation to this program for the year ended December 31, 2016 and 2015 amounted to Rp1,353,418 and Rp1,445,946, respectively. Nilai kini kewajiban dan nilai wajar kekayaan atas program tersebut pada tanggal 31 Desember 2016 dan 2015 adalah Rp116.648.809 dan Rp161.443.412; dan Rp88.469.602 dan Rp85.846.837. The present value of the obligations and the fair value of the assets relating to these programs as of December 31, 2016 and 2015 are Rp116,648,809 and Rp161,443,412; dan Rp88,469,602 and Rp85,846,837. Perseroan dan SP tidak mengakui liabilitas atas selisih nilai kini kewajiban dengan nilai wajar kekayaan karena manajemen Perseroan dan SP berkeyakinan AJB BP akan dapat memenuhi kewajiban tersebut pada saat jatuh tempo. The Company and SP has not recognized any excess of the liabilities corresponding to the amount of the fair value of program assets, since the management of the Company and SP believes that AJB BP will be able to fulfill its obligations under this program on the due dates.