PIUTANG LAIN-LAIN OTHER RECEIVABLES

Laporan Keuangan 2016 481 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued 1 Januari 31 Desem ber January 1, Penam bahan Pengurangan Reklasifikasi December 31, 2015 Additions Deductions Reclassifications 2015 Biaya perolehan Acquisition cost Tanah 3.944.747 - 101.513 - 3.843.234 Land Bangunan dan prasarana 223.035.511 1.497.500 231.723 6.070.000 230.371.288 Buildings and infrastructure Jumlah 226.980.258 1.497.500 333.236 6.070.000 234.214.522 Total Akum ulasi penyusutan Accum ulated depreciation Bangunan dan prasarana 43.662.412 15.457.813 28.966 - 59.091.259 Buildings and infrastructure Nilai tercatat neto 183.317.846 175.123.263 Net carrying amount Pada tanggal 31 Desember 2016, berdasarkan valuasi internal dari Manajemen nilai wajar properti investasi milik SP adalah sebesar Rp117.307.095. As of December 31, 2016, based on the internal valuation carried out by the Management the fair value of SP’s investment properties amounted to Rp117,307,095. Pada tanggal 31 Desember 2016, nilai wajar properti investasi milik KIG adalah sebesar Rp423.294.000. Nilai wajar ini berdasarkan laporan penilaian dari KJPP Samsul Hadi, Wahyono Adi, Hendra Gunawan dan Rekan tanggal 30 Mei 2016. As of December 31, 2016, the fair value of KIG’s investment properties amounted to Rp423,294,000. This was based on the valuation report carried out by KJPP Samsul Hadi, Wahyono Adi, Hendra Gunawan and Partners dated May 30, 2016. Pendekatan yang digunakan oleh penilai adalah: 1. Penilaian tanah menggunakan pendekatan nilai pasar; 2. Penilaian bangunan menggunakan pendekatan biaya. The approach used by the assessor are: 1. Assessment of land used market value approach; 2. Assessment of buildings used the cost approach. Berdasarkan penilaian internal, nilai wajar properti investasi entitas anak SP dan KIG pada tanggal 31 Desember 2015, sebesar Rp456.594.206. Based on internal valuation, the fair value of investment properties as of December 31, 2015 of the subsidiaries SP and KIG amounted to Rp456,594,206. Nilai wajar properti diatas didasarkan pada teknik penilaian yang mencakup input untuk aset atau liabilitas yang bukan berdasarkan data pasar yang dapat diobservasi input yang tidak dapat diobservasi menggunakan level 3 pengukuran nilai wajar. The fair values of investment properties are based on valuation techniques that include inputs that are not based on observable market data unobservable inputs, using Level 3 fair value measurements. Beban penyusutan sebesar Rp15.154.218 dan Rp15.457.813 masing-masing untuk tahun 2016 dan 2015 dicatat sebagai beban pokok pendapatan. Depreciation expense in 2016 and 2015 amounting to Rp15,154,218 and Rp15,457,813, respectively were recorded under cost of revenue. Penghasilan sewa properti investasi tahun 2016 dan 2015 masing-masing sebesar Rp30.138.959 dan Rp26.262.539. Rental income on investment properties in 2016 and 2015 amounted to Rp30,138,959 and Rp26,262,539, respectively. PT Semen Indonesia Persero Tbk. 482 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued 15. ASET TETAP

15. FIXED ASSETS

Akuisisi anak 1 Januari perusahaan Selisih kurs 31 December January 1, Acquisition of Penambahan Pengurangan Reklasifikasi Foreign December 31, 2016 subsidiaries Additions Deductions Reclassifications exchange 2016 Biaya perolehan: Acquisition cost: Pemilikan Langsung Direct Ownership Tanah 228.355.778 152.868.805 7.396.548 4.410 - - 388.616.721 Land Tanah pertambangan 191.176.570 2.166.524 401.091.365 - 65.617.470 - 660.051.929 Mining properties Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 7.535.015.673 262.028.055 90.079.027 4.069.989 187.966.546 49.113.741 8.021.905.571 and harbors Mesin-mesin 19.684.714.643 95.150.630 194.572.532 34.125.474 498.945.203 90.400.800 20.348.856.734 Machinery Alat-alat berat dan Heavy equipment and kendaraan 1.021.051.927 1.042.630.340 47.513.669 32.518.544 23.466.009 500.668 2.101.642.733 vehicles Perlengkapan dan peralatan Furniture and office kantor 634.551.077 81.147.679 33.786.905 201.989 31.559.496 125.067 780.718.101 equipment Aktiva dalam penyelesaian: Construction in progress: Tanah 712.062.918 - 77.168.498 - 65.617.470 - 723.613.946 Land Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 979.106.571 22.589.879 1.146.882.043 - 231.541.073 2.338.502 1.914.698.918 and harbors Mesin-mesin 2.536.360.180 496.335 1.857.083.347 - 478.477.202 - 3.915.462.660 Machinery Alat - alat berat Heavy equipment and kendaraan 9.565.404 4.774.105 58.044.651 - 19.669.311 - 52.714.849 vehicles Peralatan 88.571.310 1.491.458 547.822.707 - 12.249.668 - 625.635.807 Equipment Pabrik semen 2.643.836.627 - 1.408.208.108 - - - 4.052.044.735 Cement plant 36.264.368.678 1.665.343.810 5.869.649.400 70.920.406 - 142.478.778 43.585.962.704 Aset sewa pembiayaan Leased Assets Bangunan 141.135.734 - 80.314.184 - - - 221.449.918 Buildings Alat - alat berat Heavy equipment and kendaraan 209.317.526 4.172.500 437.402.561 53.534.851 - - 597.357.736 vehicles Perlengkapan dan peralatan Furniture and office kantor 36.150.521 - - - - - 36.150.521 equipment 386.603.781 4.172.500 517.716.745 53.534.851 - - 854.958.175 36.650.972.459 1.669.516.310 6.387.366.145 124.455.257 - 142.478.778 44.440.920.879 Akumulasi penyusutan Accumulated depreciation dan deplesi: and depletion: Pemilikan Langsung Direct Ownership Tanah pertambangan 98.738.990 403.259 3.252.936 - - - 102.395.185 Mining properties Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 2.204.400.765 33.962.298 250.568.977 3.791.531 - 13.087.006 2.472.053.503 and harbours Mesin-mesin 7.745.741.522 43.138.779 1.107.029.463 24.493.014 - 43.776.965 8.827.639.785 Machinery Alat-alat berat dan Heavy equipment and kendaraan 798.654.517 491.957.671 93.846.253 30.443.766 - 70.500 1.353.944.175 vehicles Perlengkapan dan peralatan Furniture and office kantor 478.497.395 42.310.646 59.463.378 194.105 - 17.798 580.059.516 equipment 11.326.033.189 611.772.653 1.514.161.007 58.922.416 - 56.952.269 13.336.092.164 Aset sewa pembiayaan Leased Assets Bangunan 81.728.138 - 34.917.965 - - - 116.646.103 Buildings Alat - alat berat Heavy equipment and kendaraan 60.463.323 434.635 87.606.242 22.680.793 - - 125.823.407 vehicles Perlengkapan dan peralatan Furniture and office kantor 15.065.099 - 543.899 - - - 15.608.998 equipment 157.256.560 434.635 123.068.106 22.680.793 - - 258.078.508 11.483.289.749 612.207.288 1.637.229.113 81.603.209 - 56.952.269 13.594.170.672 Nilai tercatat neto 25.167.682.710 30.846.750.207 Net carrying amount Beban penyusutan dan deplesi aset tetap dialokasikan sebagai berikut: Depreciation and depletion expense of fixed assets were allocated as follows: 2016 2015 Beban pabrikasi 1.564.270.726 1.333.591.265 Manufacturing overhead Beban penjualan, umum dan Selling, general and administration administrasi 72.958.387 93.500.782 expenses Jumlah 1.637.229.113 1.427.092.047 Total Hak atas tanah Grup berupa Sertifikat Hak Milik “SHM” dan Sertifikat Hak Guna Bangunan “SHGB”. SHGB memiliki masa berlaku antara tahun 2017 hingga 2044. Manajemen berpendapat bahwa SHGB tersebut dapat diperpanjang. The Group’s land represents freehold land “SHM” and land-use rights “SHGB”. The SHGB will expire between 2017 until 2044. Management believes that the SHGB are extendable.