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
104
27. LIABILITAS IMBALAN KERJA lanjutan 27. 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
Nilai kini liabilitas dan nilai wajar kekayaan atas program tersebut pada tanggal 31 Desember
2011 masing-masing sebesar Rp67.493.206 dan Rp68.998.594. 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, 2011 amounted to Rp67,493,206 and Rp68,998,594, 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.
d. Program kesejahteraan karyawan d. Employee welfare program
Entitas anak SP memberikan imbalan pasca- kerja dalam bentuk Program Kesejahteraan
Karyawan untuk karyawan tetap bekerja sama dengan AJB BP. Berdasarkan perjanjian kerja
sama tersebut, SP membayar premi bulanan kepada AJB BP sebesar 3 dari gaji dasar
asuransi karyawan, dimana kenaikan tingkat kenaikan gaji dasar asuransi tersebut dibatasi
maksimum sebesar 7,5 pertahun. AJB BP harus membayar manfaat program tersebut kepada
karyawan yang berhak atau kepada tanggungan mereka pada saat karyawan mencapai usia 56
tahun, mengundurkan diri, meninggal atau cacat berdasarkan perkalian tertentu dari gaji dasar
asuransi pada saat manfaat program tersebut terutang. Manajemen SP berkeyakinan AJB BP
akan dapat memenuhi kewajiban tersebut pada saat jatuh tempo.
The Company’s subsidiary SP provides post- employment benefits under an employee
welfare program for its permanent employees which are covered under an agreement with
AJB BP. SP pays monthly insurance premiums to AJB BP at the rate of 3 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 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. SP
management believes that AJB BP will be able to fulfill its obligations under this program on the
due dates.
Tidak terdapat utang premi asuransi pada tanggal 31 Desember 2011 dan 2010.
There were no insurance premiums payable as of December 31, 2011 and 2010.
Total beban sehubungan dengan program ini untuk tahun yang berakhir pada tanggal
31 Desember 2011 dan 2010 masing-masing sebesar Rp1.129.940 dan Rp2.766.548.
The total expense in relation to this program during the years ended December 31, 2011 and
2010 amounted
to Rp1,129,940
and Rp2,766,548, respectively.
Dari total yang dibebankan, Rp782.234 2010: Rp1.868.930 termasuk dalam beban pokok
pendapatan dan Rp347.706 2010: Rp897.618 dalam beban usaha.
Of the total expense, Rp782,234 2010: Rp1,868,930
and Rp347,706
2010: Rp897,618 was included in the cost of revenue
and operating expenses, respectively.
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
105
27. LIABILITAS IMBALAN KERJA lanjutan 27. EMPLOYEE BENEFITS LIABILITIES continued
