Program tunjangan kesejahteraan hari tua Old-age benefit program
427
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
112
30. LIABILITAS IMBALAN KERJA lanjutan 30. EMPLOYEE BENEFITS LIABILITIES continued
Program Iuran Pasti lanjutan Defined Contribution Plans continued
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. 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.
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.
Utang premi
asuransi pada
tanggal 31 Desember 2012 sebesar Rp201.113 2011:
Rp189.099. Insurance premiums payable as of December 31,
2012 amounted
to Rp201,113
2011: Rp189,099.
Jumlah beban sehubungan dengan program ini untuk tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 masing-masing sebesar Rp9.163.853 dan Rp12.596.271.
The total expense in relation to these programs during the years ended December 31, 2012 and
2011 amounted
to Rp9,163,853
and Rp12,596,271, respectively.
Dari jumlah yang dibebankan, Rp6.860.754 2011: Rp7.550.999 termasuk dalam beban pokok
pendapatan dan
Rp2.303.099 2011:
Rp5.045.272 dalam beban usaha. Of the total expense, Rp6,860,754 2011:
Rp7,550,999 and
Rp2,303,099 2011:
Rp5,045,272 was included in the cost of revenue and operating expenses, respectively.
Nilai kini liabilitas dan nilai wajar kekayaan atas program tersebut pada tanggal 31 Desember
2012 masing-masing sebesar Rp302.761.817 dan Rp28.383.059. Perseroan dan entitas anak
SP dan ST tidak mengakui liabilitas atas selisih nilai kini liabilitas dengan nilai wajar kekayaan
karena manajemen Perseroan dan entitas anak 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
Desember 31,
2012 amounted
to Rp302,761,817 and Rp28,383,059, respectively.
The Company and its subsidiaries SP and ST do not recognize any liabilities corresponding to
the amount of the program assets, since management of the Company and its subsidiaries
believe that AJB BP will be able to fulfill its obligations under these programs on the due
dates.
Dalam bulan Agustus 2011, ST menandatangani perjanjian dengan Jiwasraya tentang Pengelolaan
Program Asuransi Tunjangan Hari Tua Kumpulan untuk 1.249 karyawan. ST membayar premi
asuransi satu kali. Jiwasraya harus membayar manfaat program tersebut kepada karyawan yang
berhak atau kepada tanggungan mereka melalui ST yang besarnya ditentukan sesuai dengan
ketentuan di perjanjian. In August 2011, ST entered into agreement on
“Pengelolaan Program Asuransi Tunjangan Hari Tua Kumpulan” with Jiwasraya for the 1,249
employees. ST pays one time insurance premiums to Jiwasraya. Jiwasraya is obligated to
pay program benefits to eligible employees or their dependants through ST in the amount as
determined in accordance with the provision of the agreement.
428
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
113
30. LIABILITAS IMBALAN KERJA lanjutan 30. EMPLOYEE BENEFITS LIABILITIES continued