Non-controlling interests in equity of subsidiaries

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 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 SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 98 -

b. Bagian laba rugi yang diatribusikan kepada kepentingan nonpengendali

b. Income loss attributable to non- controlling interests

30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited PT Semen Gresik 236.253 66.164 PT Semen Gresik PT Industri Kemasan Semen Gresik 8.222.641 8.371.385 PT Industri Kemasan Semen Gresik PT United Tractors Semen Gresik 10.705.738 1.011.039 PT United Tractors Semen Gresik PT Kawasan Industri Gresik 1.357.255 7.971.606 PT Kawasan Industri Gresik PT SGG Energi Prima 102.970 31.008 PT SGG Energi Prima PT SGG Prima Beton 709 475 PT SGG Prima Beton PT Krakatau Semen Indonesia 1.611.890 1.306.973 PT Krakatau Semen Indonesia PT Bima Sepaja Abadi 27.081 1.630.934 PT Bima Sepaja Abadi Thang Long Cement JSC 8.410.173 12.719.890 Thang Long Cement JSC Thang Long Joint Stock Thang Long Joint Stock Company 2 dan An Phu Company 2 dan An Phu Cement Joint Stock Company 443 526 Cement Joint Stock Company Jumlah 10.102.055 4.922.996 Total 32. PENDAPATAN 32. REVENUE 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Pihak berelasi Related parties Penjualan semen 3.588.764.987 3.493.804.853 Sales of cement Pihak ketiga Third parties Penjualan semen 14.756.966.398 15.162.534.733 Sales of cement Beton siap pakai 336.289.078 312.116.400 Ready mix concrete Terak 213.237.417 196.095.008 Clinker Penjualan kantong semen 44.938.462 25.255.629 Sales of Cement bags Jasa penambangan 43.462.739 25.158.011 Mining services Persewaan tanah kawasan industri 15.605.611 18.922.028 Industrial estate land rental Penjualan tanah kawasan industri 1.100.000 17.577.869 Sales of industrial real estate Jasa peledakan - 4.532.080 Blasting services Lain-lain 114.244.770 92.976.104 Others 15.525.844.475 15.855.167.862 Jumlah 19.114.609.462 19.348.972.715 Total Tidak ada penjualan kepada satu pelanggan yang melebihi 10 dari jumlah penjualan. There were no sales to any party representing more than 10 of net sales. Lihat Catatan 42 untuk rincian transaksi dan saldo dengan pihak berelasi. Refer to Note 42 for details of related parties transactions and balances. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 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 SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 99 - 33. BEBAN POKOK PENDAPATAN

33. COST OF REVENUE

30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Beban pabrikasi 10.084.572.614 9.247.354.033 Manufacturing overhead Tenaga kerja 1.065.309.772 1.031.222.246 Labor Pemakaian bahan baku 616.618.628 560.918.204 Raw materials used Jumlah beban produksi 11.766.501.014 10.839.494.483 Total manufacturing costs Persediaan barang dalam proses Work-in-progress inventory Pada awal tahun 537.981.100 401.604.818 At the beginning of the year Pembelian 75.380.763 96.660.302 Purchases Pada akhir periode 632.942.992 498.278.899 At the end of the period Harga pokok produksi 11.746.919.885 10.839.480.704 Cost of goods manufactured Persediaan barang jadi Finished goods inventory Pada awal tahun 242.247.369 249.772.840 At the beginning of the year Pembelian 38.812.619 6.309.489 Purchases Pada akhir periode 428.184.075 201.487.011 At the end of the period Beban pokok penjualan 11.599.795.798 10.894.076.022 Cost of goods sold Beban pokok penjualan tanah Cost of sales - industrial land kawasan industri dan lain-lain 1.825.525 4.048.532 and others Jumlah 11.601.621.323 10.898.124.554 Total Tidak ada pembelian dari satu pemasok yang melebihi 10 dari jumlah pendapatan. There were no purchases from any suppliers representing more than 10 of total revenue. Lihat Catatan 42 untuk rincian transaksi dan saldo dengan pihak berelasi. Refer to Note 42 for details of related party transactions and balances. 34. BEBAN PENJUALAN 34. SELLING EXPENSES 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Ongkos angkut dan bongkar 1.455.196.220 1.547.880.462 Transportation and handling Promosi 234.782.259 239.936.477 Promotion Salaries, wages, employee Gaji, upah, kesejahteraan karyawan welfare and Directors and dan bonus Direksi dan Komisaris 141.810.666 124.016.035 Commissioners bonuses Perjalanan dinas 12.417.482 13.219.172 Business trips Penyusutan dan amortisasi 9.587.915 4.255.438 Depreciation and amortization Penelitian, pengembangan Research, development and jasa profesional 6.327.761 7.121.867 Professional fees Pemeliharaan 6.234.993 6.216.225 Maintenance Lain-lain 18.880.913 18.374.340 Others Jumlah 1.885.238.209 1.961.020.016 Total