OTHER NON-CURRENT FINANCIAL ASSETS continued ASET TETAP FIXED ASSETS

are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For the Three month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 50 11. INVESTASI PADA SAHAM lanjutan 11. INVESTMENTS IN SHARES continued b. Investasi pada ventura bersama lanjutan b. Investment in joint venture continued PT Elnusa CGGVeritas Seismic “ECS” lanjutan PT Elnusa CGGVeritas Seismic “ECS” continued Ringkasan informasi keuangan ECS yang tidak diaudit adalah sebagai berikut disajikan dalam nilai penuh Dolar AS: The summary of ECS’ unaudited financial information is as follows expressed in full amount of US Dollar: 31 Maret 31 Desember March 31, December 31, 2017 2016 Aset lancar AS 519.112 AS 521.520 Current assets Aset tidak lancar AS - AS - Non-current assets Total aset AS 519.112 AS 521.520 Total assets Liabilitas jangka pendek AS - AS - Current liabilities Total liabilitas AS - AS - Total liabilities Periode tiga bulan yang berakhir pada Tanggal 31 Maret For the three month period ended March 31, 2017 2016 Pendapatan AS - AS - Revenue Laba rugi tahun berjalan AS 2.408 AS 3.657 Profit loss for the year KSO Perusahaan dan PT Waskita Adhi Sejahtera “WAS” KSO Perusahaan dan PT Waskita Adhi Sejahtera “WAS” Perusahaan dan WAS menandatangani Perjanjian Kerjasama Operasi “KSO” dengan tanggal efektif perjanjian yaitu 12 Desember 2016. KSO ini dibentuk untuk melakukan proyek jasa pemeliharaan elektrikal dan instrumentasi dari BP Berau Ltd. Komposisi kepemilikan pada KSO adalah 51 oleh Perusahaan dan 49 oleh WAS. Pada tanggal 10 Januari 2017, Perusahaan melakukan pembayaran setoran modal sebesar Rp5.000. The Company and WAS entered into Joint Operation “JO” agreement with effective date of the agreement on December 12, 2016. The JO is establised in order to perform electrical and instrumentation maintenance services project from BP Berau Ltd. The composition of ownerships in JO are 51 owned by the Company and 49 owned by WAS. On January 10, 2017, the Company paid the paid up capital amounting to Rp5,000. 12. ASET TETAP 12. FIXED ASSETS Seluruh aset tetap dimiliki secara langsung oleh Grup. Mutasi aset tetap adalah sebagai berikut: All fixed assets are directly owned by the Group. The movements in fixed assets are as follows: 31 MaretMarch 31, 2017 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Biaya perolehan Cost Tanah 228.713 48 - 866 229.627 Land Bangunan, prasarana Buildings, improvements dan instalasi 389.497 6.693 - 3.210 399.400 and installations Mesin dan peralatan 1.523.736 10.361 7 33.962 1.568.052 Machinery and equipment Perabotan dan perlengkapan Office furniture, fixtures kantor 55.550 2.854 26 124 58.502 and equipment Alat transportasi 112.555 - 623 3.125 115.057 Transportation equipment Konstruksi baja 1.644.644 447 - 6.103 1.651.194 Steel constructions Aset dalam penyelesaian 74.168 57.936 - 47.390 84.714 Construction in progress Total 4.028.863 78.339 656 - 4.106.546 Total are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For the Three month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 51 12. ASET TETAP lanjutan 12. FIXED ASSETS continued 31 MaretMarch 31, 2017 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Akumulasi penyusutan Accumulated depreciation Bangunan, prasarana Buildings, improvements dan instalasi 270.429 6.482 - - 276.911 and installations Mesin dan peralatan 1.197.509 29.275 7 - 1.226.777 Machinery and equipment Perabotan dan perlengkapan Office furniture, fixtures kantor 55.550 2.959 26 - 58.483 and equipment Alat transportasi 53.483 3.862 623 - 56.722 Transportation equipment Konstruksi baja 849.699 34.060 - - 883.759 Steel constructions Total 2.426.670 76.638 656 - 2.502.652 Total Penyisihan penurunan nilai 9.882 - - - 9.882 Allowance for impairment Nilai buku neto 1.592.311 1.594.012 Net book value 31 Desember 2016December 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Biaya perolehan Cost Tanah 221.723 5.990 - 1.000 228.713 Land Bangunan, prasarana Buildings, improvements dan instalasi 363.675 4.200 831 22.453 389.497 and installations Mesin dan peralatan 1.421.153 28.661 53.851 127.773 1.523.736 Machinery and equipment Perabotan dan perlengkapan Office furniture, fixtures kantor 48.268 7.379 1.125 1.028 55.550 and equipment Alat transportasi 78.135 319 3.672 37.773 112.555 Transportation equipment Konstruksi baja 1.475.313 5.044 3.012 167.299 1.644.644 Steel constructions Aset dalam penyelesaian 118.354 313.140 - 357.326 74.168 Construction in progress Total 3.726.621 364.733 62.491 - 4.028.863 Total Akumulasi penyusutan Accumulated depreciation Bangunan, prasarana Buildings, improvements dan instalasi 248.080 23.180 831 - 270.429 and installations Mesin dan peralatan 1.161.176 89.783 53.450 - 1.197.509 Machinery and equipment Perabotan dan perlengkapan Office furniture, fixtures kantor 47.977 8.690 1.117 - 55.550 and equipment Alat transportasi 43.040 14.115 3.672 - 53.483 Transportation equipment Konstruksi baja 735.813 115.823 1.937 - 849.699 Steel constructions Total 2.236.086 251.591 61.007 - 2.426.670 Total Penyisihan penurunan nilai 9.955 997 1.070 - 9.882 Allowance for impairment Nilai buku neto 1.480.580 1.592.311 Net book value Hak kepemilikan atas tanah Grup merupakan Hak Guna Bangunan yang hak secara legalnya akan berakhir antara tahun 2024 sampai dengan tahun 2045. Manajemen berkeyakinan bahwa hak tersebut akan dapat diperpanjang pada saat berakhirnya. Land rights of the land owned by the Group are in the form of Building Rights Title “Hak Guna Bangunan” which the terms will expire between 2024 up to 2045. Management believes that these land rights can be extended upon their expiration. Pada tanggal 31 Desember 2016, manajemen membentuk penyisihan penurunan nilai sebesar Rp997 atas sebagian Hydraulig workover sehubungan dengan tidak optimalnya penggunaan aset tersebut. Manajemen berkeyakinan bahwa penyisihan penurunan nilai pada tanggal 31 Maret 2017 dan 31 Desember 2016 adalah cukup. On December 31, 2016, the Company provided an allowance for impairment amounting to Rp997 on some Hydraulig workover due to utilization of such asset were not optimal. Management believes that the allowance for impairment as of March 31, 2017 and December 31, 2016 is adequate. are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For the Three month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 52 12. ASET TETAP lanjutan 12. FIXED ASSETS continued