LIABILITAS SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 103 - 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited b. Berdasarkan lessor b. By lessor Bangunan Buildings PT PBM Biringkasi Raya 42.205.114 43.365.035 PT PBM Biringkasi Raya Dana Pensiun Semen Gresik 10.917.663 12.464.485 Dana Pensiun Semen Gresik Kendaraan Motor vehicles Hino Finance Indonesia 26.116.992 29.774.405 Hino Finance Indonesia PT Serasi Auto Raya 12.299.841 13.217.380 PT Serasi Auto Raya PT Indomobil Finance 9.942.124 10.962.424 PT Indomobil Finance PT Orix Indonesia Finance 9.929.913 10.948.960 PT Orix Indonesia Finance PT United Tractors Pandu Engineering 9.159.809 9.491.621 PT United Tractors Pandu Engineering PT Go Rental 6.264.182 6.776.720 PT Go Rental PT Bara Bentala Indonesia 4.265.492 4.786.558 PT Bara Bentala Indonesia PT BTMU BRI Finance 3.867.858 4.295.935 PT BTMU BRI Finance PT Adi Sarana Armada Tbk 3.259.920 3.458.393 PT Adi Sarana Armada Tbk Koperasi Karyaw an Semen Tonasa 2.269.560 2.646.535 Koperasi Karyaw an Semen Tonasa Yayasan Kesejahteraan Yayasan Kesejahteraan Semen Tonasa 848.036 1.114.253 Semen Tonasa PT Karang Putih Sejati 166.675 178.473 PT Karang Putih Sejati PT Astra International Tbk, Toyota 26.296 61.363 PT Astra International Tbk, Toyota PT Toyota Financial Service 47.096 60.246 PT Toyota Financial Service PT Intercom Mobilindo 19.576 426.309 PT Intercom Mobilindo Kapal Vessels PT Pelayaran Tonasa Lines 339.945.886 352.550.400 PT Pelayaran Tonasa Lines PT Indobaruna Bulk Transport 20.859.094 23.486.126 PT Indobaruna Bulk Transport PT Sw adaya Lestari Lines 10.197.060 11.478.971 PT Sw adaya Lestari Lines Peralatan kantor Office equipment PT Projectindo Teknow indata 287.513 287.513 PT Projectindo Teknow indata Alat berat Heavy equipment PT Astra Sedayu Finance 24.674.346 26.818.397 PT Astra Sedayu Finance PT. Takari Kokoh Sejahtera 16.827.831 17.705.417 PT. Takari Kokoh Sejahtera Total liabilitas sew a pembiayaan 554.397.877 586.355.919 Total finance lease liabilities Dikurangi bagian yang jatuh tempo dalam w aktu satu tahun 124.316.719 124.958.736 Less current portion Bagian jangka panjang 430.081.158 461.397.183 Long-term liabilities Nilai kini pembayaran minimum sew a Present value of minimum lease payments Selama periode 2017 dan 2016, liabilitas sewa pembiayaan dikenakan bunga yang berkisar antara 6,91 - 26,36 per tahun. In 2017 and 2016, the financial leases are subject to interest at rates ranging from 6.91 - 26.36 per annum. Dana Pensiun Semen Gresik, Koperasi Karyawan Semen Tonasa, Yayasan Kesejahteraan Semen Tonasa, PT Pelayaran Tonasa Lines, dan PT PBM Biringkasi Raya adalah pihak berelasi Catatan 42. Dana Pensiun Semen Gresik, Koperasi Karyawan Semen Tonasa, Yayasan Kesejahteraan Semen Tonasa, PT Pelayaran Tonasa Lines, and PT PBM Biringkasi Raya are related parties Note 42. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 104 - 22. UTANG USAHA

22. TRADE PAYABLES

31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Pihak ketiga: Third parties: Rupiah 2.732.804.908 2.740.713.778 Rupiah Dong Vietnam 303.654.249 336.494.716 Vietnamese Dong Euro 184.295.905 133.543.830 Euro Dolar Amerika Serikat 57.599.558 31.882.961 United States Dollars Yen 19.681.214 5.797.157 Yen Mata uang asing lainnya 647.358 638.015 Other foreign currencies Subjumlah 3.298.683.192 3.249.070.457 Subtotal Pihak berelasi Related parties: Rupiah 731.524.902 828.127.390 Rupiah Euro 792.637 246.044 Euro Dong Vietnam 280.361 286.534 Vietnamese Dong Dolar Amerika Serikat 96.231 26.637 United States Dollars Subjumlah 732.694.131 828.686.605 Subtotal Jumlah 4.031.377.323 4.077.757.062 Total Umur utang usaha adalah sebagai berikut: The aging of trade payables is as follows: 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Lancar 2.494.713.433 2.486.970.538 Current Lew at jatuh tempo: Overdue: 1 - 45 hari 851.055.435 608.179.303 1 - 45 days 46 - 135 hari 279.859.994 242.937.018 46 - 135 days 136 - 365 hari 181.143.172 463.874.756 136 - 365 days Lebih dari 365 hari 224.605.289 275.795.447 Over 365 days 4.031.377.323 4.077.757.062 Utang usaha berasal dari pembelian barang dan jasa. Untuk rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42. The trade payables involve purchases of goods and services. Details of related party transactions and balances are disclosed in Note 42. 23. UTANG LAIN-LAIN 23. OTHER PAYABLES a. Utang Lain-lain - Lancar a. Other Payables - Current 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Pihak ketiga: Third parties: Utang pembelian aset tetap 113.841.594 111.081.842 Purchase of fixed assets payables Uang titipan 48.698.551 34.670.761 Deposits received Potongan karyaw an 36.603.049 22.074.372 Lainnya 24.272.910 98.555.840 Others Subjumlah 223.416.104 266.382.815 Subtotal Pihak berelasi 28.733.244 38.868.025 Related parties Jumlah 252.149.348 305.250.840 Total DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 105 - Utang lain-lain kepada pihak berelasi terutama berkaitan dengan transaksi penyediaan jasa untuk proyek pembangunan pabrik baru dan pembelian aset tetap lainnya. Untuk rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42. Other payables to related parties mainly pertain to the services for the construction of new plants and other fixed assets. Details of related party transactions and balances are disclosed in Note 42. b. Liabilitas Jangka Panjang Lainnya b. Other Non-Current Liabilities 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Sew a jangka panjang 5.087.563 5.087.562 Long-term prepaid rent Pendapatan tangguhan 1.326.557 1.326.557 Deferred income Retensi 227.530 127.394 Retention Jumlah 6.641.650 6.541.513 Total 24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Productivity allow ances, Promosi peningkatan penjualan 161.382.416 211.909.024 Sales promotion Pengangkutan 155.154.269 203.274.045 Transportation Beban konstruksi 35.407.561 35.407.561 Construction load Jasa profesional 22.120.736 26.446.300 Professional fees Asuransi, sew a dan ekspedisi 18.515.644 28.095.720 Insurance, rent and expedition Bunga 13.186.235 14.940.713 Interest Retribusi pertambangan 8.616.831 3.952.060 Mining rights fees Listrik 6.931.508 3.274.982 Electricity Bina lingkungan 5.526.638 172.372 Partnership program Pemeliharaan 5.100.426 12.564.635 Maintenance Beban pengantongan 3.874.463 1.248.468 Packer fees Tagihan dalam proses 994.918 1.326.557 Bills in progress Lain-lain di baw ah Rp1.000.000 210.447.327 134.765.987 Others below Rp 1,000,000 647.258.972 677.378.424 25. UTANG PAJAK 25. TAXES PAYABLE 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Perseroan The Company PPh badan Catatan 39 55.593.457 55.593.457 Corporate Income tax Note 39 Utang pajak lain Other taxes payable PPh Pasal 21 2.566.943 15.652.273 Income tax Article 21 PPh Pasal 22 5.770.989 1.124.526 Income tax Article 22 PPh Pasal 23 dan 26 9.535.241 4.838.731 Income tax Articles 23 and 26 Pajak penghasilan final 83.063 731.658 Final income tax Pajak Pertambahan Nilai 33.136.876 86.123.341 Value Added Tax Subjumlah 106.686.569 164.063.986 Subtotal