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