Borrowing fees SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 526 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2015 Expressed in thousand of Rupiah, unless otherwise stated 6. INVESTASI lanjutan 6. INVESTMENTS continued b Investasi dengan pendapatan tetap lanjutan b Fixed income continued - Investasi diukur pada biaya perolehan - Investments at cost Investasi diukur pada biaya perolehan merupakan investasi pada obligasi sukuk yang diklasifikasikan sesuai dengan PSAK 110 “Akuntansi Sukuk”. Investments at cost represents investments in Sukuk bonds which is recorded in accordance with SFAS 110 “Accounting for Sukuk”. 2015 2014 Obligasi Pemerintah 10,784,419 10,850,827 Government bonds Obligasi BUMN 38,014,150 51,023,056 State-Owned Enterprise bonds 48,798,569 61,873,883 Manajemen berkeyakinan bahwa semua investasi dapat dipulihkan, dan tidak ada cadangan kerugian yang diperlukan atas penurunan nilai investasi pada tanggal 31 Desember 2015 dan 2014. Management believes that all investments are recoverable, and no provision for impairment of investments is necessary as at 31 December 2015 and 2014.

7. PIUTANG USAHA

7. ACCOUNT RECEIVABLES

Piutang usaha terutama terdiri dari piutang atas pendapatan bunga deposito dan obligasi yang belum diterima. Informasi terkait pihak-pihak berelasi diungkapkan pada Catatan 21. Account receivables mainly represent interest receivables from time deposits and bonds. Information in respect of related parties is disclosed in Note 21.

8. ASET TETAP

8. FIXED ASSETS

2015 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Ending balance Additions Disposals balance Aset kepemilikan Direct ownership langsung: assets: Harga perolehan: Acquisition cost: Prasarana kantor 6,246,154 1,088,541 - 7,334,695 Leasehold improvement Peralatan komputer 2,282,146 1,192,481 13,403 3,461,224 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 546,148 70,037 - 616,185 fixtures 9,074,448 2,351,059 13,403 11,412,104 Akumulasi Accumulated Penyusutan: depreciation: Prasarana kantor 5,264,705 1,528,851 - 6,793,556 Leasehold improvement Peralatan komputer 1,601,530 594,281 13,403 2,182,408 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 426,995 96,067 - 523,062 fixtures 7,293,230 2,219,199 13,403 9,499,026 Nilai buku 1,781,218 1,913,078 Net book value PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 527 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2015 Expressed in thousand of Rupiah, unless otherwise stated 8. ASET TETAP lanjutan 8. FIXED ASSETS continued 2014 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Ending balance Additions Disposals balance Aset kepemilikan Direct ownership langsung: assets: Harga perolehan: Acquisition cost: Prasarana kantor 6,026,327 219,827 - 6,246,154 Leasehold improvement Peralatan komputer 1,947,927 334,219 - 2,282,146 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 524,918 21,230 - 546,148 fixtures 8,499,172 575,276 - 9,074,448 Akumulasi Accumulated Penyusutan: depreciation: Prasarana kantor 4,119,112 1,145,593 - 5,264,705 Leasehold improvement Peralatan komputer 1,189,319 412,211 - 1,601,530 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 321,333 105,662 - 426,995 fixtures 5,629,764 1,663,466 - 7,293,230 Nilai buku 2,869,408 1,781,218 Net book value

9. ASET TAK BERWUJUD

9. INTANGIBLE ASSETS

2015 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Harga perolehan: Acquisition cost: Piranti lunak 3,583,878 451,404 - - 4,035,282 Software Aset dalam Construction in penyelesaian 34,375 147,841 - - 182,216 progress 3,618,253 599,245 - - 4,217,498 Akumulasi Accumulated amortisasi: amortisation: Piranti lunak 870,432 971,216 - - 1,841,648 Software 870,432 971,216 - - 1,841,648 Nilai buku 2,747,821 2,375,850 Net book value 2014 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Harga perolehan: Acquisition cost: Piranti lunak 353,241 755,637 - 2,475,000 3,583,878 Software Aset dalam Construction in penyelesaian 1,699,290 810,085 - 2,475,000 34,375 progress 2,052,531 1,565,722 - - 3,618,253 Akumulasi Accumulated amortisasi: amortisation: Piranti lunak 160,497 709,935 - - 870,432 Software 160,497 709,935 - - 870,432 Nilai buku 1,892,034 2,747,821 Net book value