Program bantuan pemeliharaan kesehatan purnakarya lanjutan Pensioners health care assistance program continued

313 The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-tanggal 31 Desember 2009 dan 2008 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, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 24. KEWAJIBAN IMBALAN KERJA lanjutan 24. EMPLOYEE BENEFITS LIABILITIES continued Program Iuran Pasti lanjutan Defined Contribution Plans continued

c. Program bantuan pemeliharaan kesehatan purnakarya lanjutan

c. Pensioners health care assistance program continued

Anak perusahaan SP memberikan imbalan pasca-kerja 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 terhutang. Manajemen SP berkeyakinan AJB BP akan dapat memenuhi kewajiban tersebut pada saat jatuh tempo. 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 salaries 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. SP management believes that AJB BP will be able to fulfill it’s obligations under this program on the due dates. Jumlah hutang premi asuransi pada tanggal 31 Desember 2009 dan 2008 adalah RpNihil dan Rp12.483.551, yang dilaporkan sebagai beban yang masih harus dibayar di dalam laporan keuangan konsolidasian. The insurance premiums payable as of December 31, 2009 and 2008 amounted to RpNil and Rp12,483,551, respectively, which are reported as accrued expenses in the consolidated financial statements. Jumlah beban sehubungan dengan program ini untuk tahun yang berakhir pada tanggal 31 Desember 2009 dan 2008 masing-masing sebesar Rp15.255.858 dan Rp14.158.300. The total expense in relation to this program during the years ended December 31, 2009 and 2008 amounted to Rp15,255,858 and Rp14,158,300, respectively. Dari jumlah yang dibebankan, Rp9.997.393 2008: Rp9.354.320 termasuk dalam beban pokok pendapatan dan Rp5.258.465 2008: Rp4.803.980 dalam beban usaha. Of the total expense, Rp9,997,393 2008: Rp9,354,320 and Rp5,258,465 2008: Rp4,803,980 was included in the cost of revenue and operating expenses, respectively. Nilai kini kewajiban dan nilai wajar kekayaan atas program tersebut pada tanggal 31 Desember 2009 masing-masing sebesar Rp43.112.919 dan Rp31.491.163. SP tidak mengakui kewajiban atas selisih nilai kini kewajiban 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, 2009 amounted to Rp43,112,919 and Rp31,491,163, 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. 314 The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN GRESIK PERSERO Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir Pada Tanggal-tanggal 31 Desember 2009 dan 2008 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, 2009 and 2008 Expressed in thousands of Rupiah, unless otherwise stated 24. KEWAJIBAN IMBALAN KERJA lanjutan 24. EMPLOYEE BENEFITS LIABILITIES continued