Deposito berjangka dan call deposits Time and call deposits

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 59 - 6. INVESTASI JANGKA PENDEK

6. SHORT-TERM INVESTMENTS

31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Kepemilikan saham dibaw ah 20 Share ow nership less than 20 PT Sw abina Gatra 6.189.831 6.189.831 PT Sw abina Gatra PT Eternit Gresik 1.861.173 1.861.173 PT Eternit Gresik PT Megah Sejahtera Bersama - 1.259.620 PT Megah Sejahtera Bersama PT Sumatera Utara Perkasa Semen 402.000 402.000 PT Sumatera Utara Perkasa Semen Subjumlah 8.453.004 9.712.624 Subtotal Deposito dengan jatuh tempo Time deposits w ith maturities lebih dari tiga bulan 1.750.000 3.550.000 of more than three months Jumlah 10.203.004 13.262.624 Total \ Untuk tujuan pengelompokkan instrumen keuangan, investasi saham kurang dari 20 dikelompokkan sebagai investasi AFS. For the purpose of financial instrument classification, investment in shares less than 20 of are classified as AFS investment. Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42. Details of related party transactions and balances are disclosed in Note 42. 7. PIUTANG USAHA 7. TRADE RECEIVABLES 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Pihak ketiga: Third parties: Rupiah 3.361.998.296 3.253.008.382 Rupiah Dong Vietnam 40.280.566 33.919.352 Vietnamese Dong Dolar Amerika Serikat 38.517.597 22.123.403 United States Dollars 3.440.796.459 3.309.051.137 Dikurangi: Less: Cadangan penurunan nilai 109.647.804 109.333.448 Allow ance for impairment losses 3.331.148.655 3.199.717.689 Pihak berelasi: Related parties: Rupiah 580.579.657 648.268.837 Rupiah Dong Vietnam 12.185.985 12.454.308 Vietnamese Dong 592.765.642 660.723.145 Dikurangi: Less: Cadangan penurunan nilai 22.522.624 22.522.624 Allow ance for impairment losses 570.243.018 638.200.521 Jumlah 3.901.391.673 3.837.918.210 Total Sebelum menerima pelanggan baru, Grup menggunakan sistem penilaian secara internal untuk menilai potensi pelanggan. Untuk selanjutnya batasan yang diatribusikan kepada pelanggan ditinjau minimal 2 kali setahun. Before accepting new customer, the Group uses an internal assessment system to assess the potential customer. In addition further restrictions attributable to the customer are evaluated at least 2 times a year. Rincian pelanggan dengan nilai piutang melebihi 5 dari jumlah saldo piutang usaha adalah sebagai berikut: The details of the customer with the value of receivables that exceeds 5 of the total trade receivable balance are as follows: DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 60 - Persentase dari Persentase dari Saldo piutang usaha total piutang usaha Saldo piutang usaha total piutang usaha Trade receivable As a percentage of Trade receivable As a percentage of PelangganCustomer balance trade receivable balance balance trade receivable balance Koperasi Warga Semen Gresik 270.422.884 6,93 249.822.267 6,51 Unaudited Audited 31 DesemberDecember 31, 2016 31 MaretMarch 31, 2017 Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42. Details of related party transactions and balances are disclosed in Note 42. Umur piutang usaha bersih adalah sebagai berikut: The aging of net trade receivables is as follows: 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Lancar 2.817.452.763 2.500.895.876 Current Lew at jatuh tempo: Overdue: 1 - 45 hari 501.046.679 737.460.417 1 - 45 days 46 - 135 hari 307.450.294 296.886.520 46 - 135 days 136 - 365 hari 182.631.373 214.451.073 136 - 365 days Lebih dari 365 hari 92.810.564 88.224.324 Over 365 days Jumlah 3.901.391.673 3.837.918.210 Total Piutang usaha yang diungkapkan di atas termasuk jumlah yang telah jatuh tempo pada akhir periode pelaporan dimana Grup tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada perubahan yang signifikan dalam kualitas kredit dan jumlah piutang masih dapat dipulihkan. Trade receivables disclosed above include amounts that are past due at the end of the reporting period for which the Group has not recognized an allowance for impairment losses because there has not been a significant change in credit quality and the amounts are still considered recoverable. Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut: The movement in the allowance for impairment losses on trade receivables is as follows: 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Saldo aw al 131.856.072 82.993.681 Beginning balance Akuisisi entitas anak - 34.053.888 Acquisition of subsidiary Penambahan Catatan 35 314.356 14.808.503 Addition Note 35 Saldo akhir 132.170.428 131.856.072 Ending balance Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap perubahan dalam kualitas kredit dari piutang usaha dari tanggal awal kredit diberikan sampai dengan akhir periode pelaporan. Konsentrasi risiko kredit terbatas karena basis pelanggan adalah besar dan tidak saling berhubungan. In determining the recoverability of a trade receivable, the Group considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the end of the reporting period. The concentration of credit risk is limited as the customer base is large and unrelated.