CASH AND CASH EQUIVALENTS

in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 37

8. BIAYA DIBAYAR DI MUKA DAN UANG MUKA

8. PREPAID EXPENSES AND ADVANCES

Rincian akun ini adalah sebagai berikut: The details of account are as follows: 1 Januari 2014 31 Desember 2013 31 Desember 2015 31 Desember 2014 January 1, 2014 December 31, 2015 December 31, 2014 December 31, 2013 Biaya dibayar di muka 721.949.125 1.767.306.549 1.068.330.040 Prepaid expenses Uang muka 409.884.015 112.094.982 303.084.982 Advances Jumlah 1.131.833.140 1.879.401.531 1.371.415.022 Total

9. ASET TETAP

9. FIXED ASSETS

Akun ini terdiri dari: This account consists of the following: 2015 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Cost Pemilikan Langsung Direct Ownership Bangunan dan prasarana 4.817.266.993 - - 4.817.266.993 Buildings and improvements Mesin dan peralatan 2.053.394.836 - - 2.053.394.836 Machinery and equipment Kendaraan 6.994.825.172 179.505.630 73.400.000 - 7.100.930.802 Vehicles Peralatan kantor 3.449.809.517 383.526.291 3.853.000 - 3.829.482.808 Office equipment Perabot 531.395.876 - 12.271.070 - 519.124.806 Furnitures and fixtures Jumlah 17.846.692.394 563.031.921 89.524.070 - 18.320.200.245 Total Akumulasi Penyusutan Accumulated Depreciation Pemilikan Langsung Direct Ownership Bangunan dan prasarana 4.177.500.450 52.703.972 - - 4.230.204.422 Buildings and improvements Mesin dan peralatan 2.053.394.836 - - - 2.053.394.836 Machinery and equipment Kendaraan 4.113.365.976 447.065.561 73.400.000 - 4.487.031.537 Vehicles Peralatan kantor 3.121.277.360 205.612.069 3.853.000 - 3.323.036.429 Office equipment Perabot 531.396.529 - 12.271.070 - 519.125.459 Furnitures and fixtures Jumlah 13.996.935.151 705.381.602 89.524.070 - 14.612.792.683 Total Nilai Buku 3.849.757.243 3.707.407.562 Net Book Value in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 38

9. ASET TETAP Lanjutan

9. FIXED ASSETS Continued

2014 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Cost Pemilikan Langsung Direct Ownership Bangunan dan prasarana 4.807.966.993 9.300.000 - - 4.817.266.993 Buildings and improvements Mesin dan peralatan 4.632.683.581 - 2.579.288.745 - 2.053.394.836 Machinery and equipment Kendaraan 8.204.977.449 231.000.000 1.441.152.277 - 6.994.825.172 Vehicles Peralatan kantor 4.150.189.862 287.728.420 988.108.765 - 3.449.809.517 Office equipment Perabot 531.395.876 - - - 531.395.876 Furnitures and fixtures Jumlah 22.327.213.761 528.028.420 5.008.549.787 - 17.846.692.394 Total Akumulasi Penyusutan Accumulated Depreciation Pemilikan Langsung Direct Ownership Bangunan dan prasarana 4.130.786.233 46.714.217 - - 4.177.500.450 Buildings and improvements Mesin dan peralatan 4.632.683.581 - 2.579.288.745 - 2.053.394.836 Machinery and equipment Kendaraan 4.918.498.419 536.903.167 1.342.035.610 - 4.113.365.976 Vehicles Peralatan kantor 4.012.239.724 94.480.432 985.442.796 - 3.121.277.360 Office equipment Perabot 531.396.529 - - - 531.396.529 Furnitures and fixtures Jumlah 18.225.604.486 678.097.816 4.906.767.151 - 13.996.935.151 Total Nilai Buku 4.101.609.275 3.849.757.243 Net Book Value Rincian laba penjualan aset tetap adalah sebagai berikut: The details of gain on sale of fixed asset are as follows: 2015 2014 Harga jual 25.920.002 744.000.090 Selling price Nilai buku aset yang dijual - 101.782.636 Net book value on sale of fixed assets Laba penjualan aset tetap 25.920.002 642.217.454 Gain on sale of fixed assets Laba penjualan aset tetap dicatat sebagai bagian dari pendapatan operasi lainnya dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian lihat Catatan 21. Gain on sale of fixed assets was recorded as part of other operating income in the consolidated statement of profit or loss and other comprehensive income see Note 21. Beban penyusutan dibebankan pada beban penjualan, umum dan administrasi pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 31 Desember 2014 masing-masing sebesar Rp705.381.602 dan Rp678.097.816 lihat Catatan 20. Depreciation expenses charged to selling, general and administrative expenses in the consolidated statement of profit or loss and other comprehensive income for the years ended December 31, 2015 and 2014 amounted to Rp705,381,602 and Rp678,097,816, respectively see Note 20. Pada tanggal 31 Desember 2015 dan 2014, kendaraan dengan jumlah nilai buku masing-masing sebesar Rp593.551.042 dan Rp921.230.208 dijadikan jaminan atas utang pembiayaan konsumen yang diterima lihat Catatan 15. As of December 31, 2015 and 2014, vehicles with total book value of Rp593,551,042 and Rp921,230,208 are pledged as collateral to obligations under consumer financing obligation see Note 15.