PIUTANG LAIN-LAIN Laporan Tahunan Annual Report DAJK 2016 Revisiopt 29042017 opt (Recovered)

The original consolidated financial statements included herein are presented in Indonesian language. - 35 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

12. ASET TETAP Lanjutan

12. FIXED ASSETS Continued

Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Revaluasi Reklasifikasi Ending Balance Additions Deductions Revaluation Reclassifications Balance Bi aya Pe rol e han Acquisition Costs Pe mi l i kan Langsung Direct Ownership Hak at as t anah 113.681.643 460.600.969 - 57.534.288 - 631.816.900 Land rights Bangunan dan Building and prasarana 96.802.648 1.532.406 31.813.721 7.502.019 - 74.023.352 infrastructure Mesin dan Machineries and peralat an factory pabrik 244.333.082 108.320.743 105.556.427 69.021.932 20.912.449 337.031.779 equipm ent Kendaraan 11.429.756 2.604.888 305.306 185.797 539.009 14.082.550 Vehicles Invent aris kant or 4.300.765 1.154.848 1.408.871 108.552 - 4.155.294 Office equipm ent Inst alasi 2.484.240 - 59.071 42.766 - 2.467.935 Installation Sub-jumlah 473.032.134 574.213.854 139.143.396 134.023.760 21.451.458 1.063.577.810 Sub-total Ase t Se wa Assets under Pe mbi ayaan finance lease Mesin dan Machineries and peralat an factory pabrik 67.754.703 23.587.650 8.968.055 15.601.286 20.912.449 77.063.135 equipm ent Kendaraan 622.045 - - 8.173 539.009 91.209 Vehicles Sub-jumlah 68.376.748 23.587.650 8.968.055 15.609.459 21.451.458 77.154.344 Sub-total Jumlah 541.408.882 597.801.504 148.111.451 149.633.219 - 1.140.732.154 Total Akumul asi Accumulated Pe nyusutan Depreciation Pe mi l i kan Langsung Direct Ownership Bangunan dan Building and prasarana 9.939.458 4.471.192 5.730.393 - - 8.680.257 infrastructure Mesin dan Machineries and peralat an factory pabrik 57.282.157 26.721.690 23.248.405 - 6.419.696 67.175.138 equipm ent Kendaraan 4.555.841 965.879 122.934 - 255.824 5.654.610 Vehicles Invent aris kant or 2.508.854 492.502 900.313 - - 2.101.043 Office equipm ent Inst alasi 857.124 325.823 16.991 - - 1.165.956 Instalation Sub-jumlah 75.143.434 32.977.086 30.019.036 - 6.675.520 84.777.004 Sub-total Ase t Se wa Assets under Pe mbi ayaan finance lease Mesin dan Machineries and peralat an factory pabrik 10.904.327 5.330.414 1.813.453 - 6.419.696 8.001.592 equipm ent Kendaraan 239.421 38.411 - - 255.824 22.008 Vehicles Sub-jumlah 11.143.748 5.368.825 1.813.453 - 6.675.520 8.023.600 Sub-total Jumlah 86.287.182 38.345.911 31.832.489 - - 92.800.604 Total Ni l ai Buku 455.121.700 1.047.931.550 Book Value 31 Desember 2015 December 31, 2015 Beban penyusutan yang dibebankan adalah sebagai berikut: Depreciation expense is allocated to the following: 31 Desember 31 Desember Decem ber 2016 Decem ber 2015 Beban pokok penjualan cat at an 25 34.064.515 36.735.295 Cost of goods sold see Note 25 Beban operasi lihat Cat at an 27 1.710.447 1.610.616 Operating expense see Note 27 Jumlah 35.774.962 38.345.911 Total Pada tahun 2016, Perusahaan tidak melakukan revaluasi aset tetap oleh penilai dikarenakan manajemen berkeyakinan bahwa tidak ada aset tetap yang mengalami kenaikan dan penurunan yang signifikan. Nilai perolehan tahun 2016 masih berdasarkan nilai penilaian di tahun 2015. Pada tanggal 31 Desember 2015, seluruh aset dicatat berdasarkan nilai revaluasi yang telah periksa oleh manajemen dan didukung oleh laporan penilai independen Ruky, Safrudin dan Rekan dan Iskandar On year 2016,Company was not reval fixed assets by appraiser because Company believe there are no assets have a significant increase and decrease. Value of acquisition cost still using revaluation in year of 2015. On December 31, 2015, the entire assets are carried at revalued amounts that have been reviewed by management and supported by an independent appraiser report of Ruky, Safrudin dan Rekan and Iskandar dan Rekan in a report dated April XX, 2015, Kampianus Roman, S.E., and Toto Suharto dan Iskandar.