PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2010 DAN PERIODE 2010DECEMBER 3 2009 CONSOLIDATED

PT SEMEN GRESIK PERSERO Tbk. PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 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, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 141

44. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2010 DAN PERIODE

AWAL 1 JANUARI 201031 DESEMBER 2009 44. RESTATEMENT OF THE 2010 AND THE BEGINNING PERIOD OF JANUARY 1, 2010DECEMBER 31, 2009 CONSOLIDATED FINANCIAL STATEMENTS Seperti dijelaskan dalam Catatan 2b, penerapan PSAK 1 Revisi 2009 dan PSAK 7 Revisi 2010 efektif 1 Januari 2011 secara restrospektif, mengharuskan Perseroan dan entitas anak menyajikan kembali laporan posisi keuangan konsolidasian tanggal 31 Desember 2010 dan 1 Januari 201031 Desember 2009 sehubungan dengan reklasifikasi yang dilakukan terhadap akun- akun dalam laporan posisi keuangan konsolidasian tersebut. Disamping itu, seperti dijelaskan dalam Catatan 2o, penerapan PSAK 50 Revisi 2006 dan PSAK 55 Revisi 2006 efektif 1 Januari 2010 secara prospektif, mengharuskan Perseroan dan entitas melakukan penyesuaian transisi atas akun “Pinjaman dari Pemerintah Republik Indonesia” dan “Saldo laba - belum dicadangkan” tanggal 1 Januari 201031 Desember 2009. Berikut ini rincian dampak penerapan PSAK-PSAK tersebut terhadap penyajian laporan posisi keuangan konsolidasian tanggal 31 Desember 2010 dan 1 Januari 2010 31 Desember 2009: As described in Note 2b, the adoption of PSAK 1 Revised 2009 and PSAK 7 Revised 2010 effective from January 1, 2011 retrospectively require the Company and its subsidiaries to restate the consolidated statements of financial position as of December 31, 2010 and January 1, 2010December 31, 2009 related to the reclassification of certain accounts in those consolidated statements of financial position. In addition, as described in Note 2o, the adoption of PSAK 50 Revised 2006 and PSAK 55 Revised 2006 effective from January 1, 2010 prospectively requiring the Company and its subsidiaries to make transition adjustments to “Loans from the Government of the Republic of Indonesia” and “Retained earnings - unappropriated” accounts as of January 1, 2010December 31, 2009. Below are details of impact of the adoptions of those PSAKs on the presentation of consolidated statements of financial position as of December 31, 2010 and January 1, 2010 December 31, 2009: 31 Desember 2010 December 31, 2010 Dilaporkan sebelumnya Disajikan As previously kembali reported As restated Akun-akun laporan Statements of financial posisi keuangan position accounts Aset lancar Current assets Investasi jangka pendek 113.457.500 115.720.673 Short-term investment Piutang usaha Trade receivables - Pihak ketiga 1.362.699.365 1.354.989.945 Third parties - - Pihak berelasi 353.882.829 361.592.249 Related parties - Aset tidak lancar Non-current assets Investasi pada entitas asosiasi 71.893.257 69.630.084 Investments in associates TOTAL ASET 15.562.998.946 15.562.998.946 TOTAL ASSETS Liabilitas jangka pendek Current liabilities Utang usaha Trade payables - Pihak ketiga 691.944.608 614.244.879 Third parties - - Pihak berelasi 200.077.260 356.566.630 Related parties - Utang lain-lain Other payables - Pihak ketiga 387.005.456 360.725.714 Third parties - - Pihak berelasi 95.237.787 121.517.529 Related parties - Beban akrual 801.896.787 723.107.146 Accrued expenses TOTAL LIABILITAS 3.423.246.058 3.423.246.058 TOTAL LIABILITIES Hak minoritas atas ekuitas Minority interests in equity anak perusahaan 133.314.275 - of subsidiaries Ekuitas Equity Kepentingan non pengendali - 133.314.275 Non-controlling interests TOTAL EKUITAS 12.006.438.613 12.139.752.888 TOTAL EQUITY LAPORAN TAHUNAN 2011 ANNUAL REPORT The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 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, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 142

44. PENYAJIAN KEMBALI LAPORAN KEUANGAN 2010 DAN PERIODE AWAL 1 JANUARI 201031