INVESTMENTS PT Penjaminan Infrastruktur Indonesia (Persero)

PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 522 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousand of Rupiah, unless otherwise stated

8. ASET TETAP lanjutan

8. FIXED ASSETS continued

2012 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Aset kepemilikan Direct ownership langsung: assets: Harga perolehan: Acquisition cost: Prasarana kantor 3,521,571 1,793,469 - - 5,315,040 Leasehold improvement Peralatan komputer 243,053 266,254 - 745,555 1,254,862 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 1,245,842 98,542 - 988,608 355,776 fixtures 5,010,466 2,158,265 - 243,053 6,925,678 Akumulasi Accumulated Penyusutan: depreciation: Prasarana kantor 1,107,523 1,646,372 - - 2,753,895 Leasehold improvement Peralatan komputer 12,630 358,440 - 433,505 804,575 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 545,439 103,400 - 446,136 202,703 fixtures 1,665,592 2,108,212 - 12,631 3,761,173 Nilai buku 3,344,874 3,164,505 Net book value

9. ASET TAK BERWUJUD

9. INTANGIBLE ASSETS

2013 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Harga perolehan: Acquisition cost: Aset dalam Construction in penyelesaian - 1,699,290 - - 1,699,290 progress Piranti lunak 268,066 85,175 - - 353,241 Software 268,066 1,784,465 - - 2,052,531 Akumulasi Accumulated amortisasi: amortisation: Piranti lunak 78,605 81,892 - - 160,497 Software 78,605 81,892 - - 160,497 Nilai buku 189,461 1,892,034 Net book value 2012 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Harga perolehan: Acquisition cost: Piranti lunak - 25,013 - 243,053 268,066 Software - 25,013 - 243,053 268,066 Akumulasi Accumulated amortisasi: amortisation: Piranti lunak - 65,974 - 12,631 78,605 Software - 65,974 - 12,631 78,605 Nilai buku - 189,461 Net book value PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 523 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in thousand of Rupiah, unless otherwise stated 10. BEBAN TANGGUHAN 10. DEFERRED EXPENSES 2013 2012 Beban tangguhan 50,731,994 41,460,284 Deferred expenses Penyisihan penurunan nilai 13,386,382 - Provision for impairment losses 37,345,612 41,460,284 Beban tangguhan terutama merupakan biaya advisory yang terkait langsung dengan kegiatan pemrosesan dan pengaturan penjaminan jangka panjang dan akan dibebankan pada saat pendapatan dari penjaminan tersebut diakui. Deferred expenses mainly represent advisory costs which directly attributable to the processing and arranging activities in providing long-term guarantees and will be expensed upon the recognition of such fees. Pada tahun 2013, Perusahaan telah melakukan pengakuan biaya atas beban tangguhan sebesar Rp 8.133.373 2012: nihil atas suatu proyek yang tidak lagi menyertakan fasilitas penjaminan lihat Catatan 19. Manajemen berkeyakinan bahwa penyisihan penurunan nilai yang dibentuk telah memadai. Manajemen berkeyakinan bahwa proyek-proyek yang sedang berlangsung, yang terkait dengan beban tangguhan, akan dapat mencapai penandatanganan perjanjian penjaminan. Oleh karena itu beban tangguhan terus diakui di laporan posisi keuangan Perusahaan pada tanggal 31 Desember 2013 dan 2012. In 2013, the Company had recognised expenses of Rp 8,133,373 2012: nil related to deferred expenses for a particular project, which no longer provide a guarantee facility refer to Note 19. Management believes that the provision for impairment losses on deferred expenses is adequate. Management believes that outstanding projects, related to deferred expenses, could achieve the signing of guarantee of the project. Therefore, the deferred expenses continue to be recognised in the Company’s statement of financial position as at 31 December 2013 and 2012. 11. UTANG USAHA 11. ACCOUNT PAYABLES Utang usaha terutama merupakan pembayaran yang belum dilakukan untuk jasa konsultasi terkait dengan provisi penjaminan. Account payables mainly represent payables for advisory related to the guarantee provision. 12. PERPAJAKAN 12. TAXATION a. Pajak dibayar dimuka

a. Prepaid income tax 2013

2012 Pajak penghasilan badan Corporate income tax: - 2013 11,619,069 - 2013 - - 2012 505,858 505,858 2012 - 12,124,927 505,858