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
Program Iuran Pasti lanjutan Defined Contribution Plans continued
c. Program bantuan pemeliharaan kesehatan purnakarya
c. Pensioners health care assistance program
Entitas anak
SP memberikan
imbalan pascakerja dalam bentuk Program Bantuan
Pemeliharaan Kesehatan Purnakarya “BPKP” untuk karyawan tetap bekerja sama dengan
AJB BP. SP membayar premi bulanan kepada AJB BP 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’s subsidiary SP provides post-
employment benefits under a pensioners’ health care assistance program for its permanent
employees. SP entered into an agreement with AJB BP under which 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.
Tidak terdapat utang premi asuransi pada tanggal 31 Desember 2012 dan 2011.
There were no insurance premiums payable as of December 31, 2012 and 2011.
Total beban sehubungan dengan program ini untuk tahun yang berakhir pada tanggal
31 Desember 2012 dan 2011 masing-masing sebesar Rp1.710.718 dan Rp1.747.881.
The total expense in relation to this program for the years ended December 31, 2012 and 2011
amounted to Rp1,710,718 and Rp1,747,881, respectively.
Dari total yang dibebankan, Rp1.184.294 2011: Rp1.210.021 termasuk dalam beban pokok
pendapatan dan Rp526.424 2011: Rp537.860 dalam beban usaha.
Of the total expense, Rp1,184,294 2011: Rp1,210,021 and Rp526,424 2011: Rp537,860
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 Rp88.809.905 dan Rp76.272.027. SP tidak mengakui kewajiban atas
selisih nilai kini liabilitas dengan nilai wajar kekayaan karena manajemen SP berkeyakinan
AJB BP akan dapat memenuhi kewajiban tersebut pada saat jatuh tempo.
The present value of the obligation and the fair value of the asset relating to this program as of
December 31, 2012 amounted to Rp88,809,905 and Rp76,272,027, respectively. SP has not
recognized any liabilities corresponding to the amount of the program assets, since SP’s
management believes that AJB BP will be able to fulfill its obligations under this program on the due
dates.
429
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
114
30. LIABILITAS IMBALAN KERJA lanjutan 30. EMPLOYEE BENEFITS LIABILITIES continued