INVESTMENT PROPERTIES Tgl 31 Maret 2017 (UNAUDITED) & 31 Des 2015 (Audited), dan untuk periode yg berakhir pada tanggal-tanggal 31 Maret 2017 dan 2016 (Unaudited)

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 - 67 - Beban penyusutan sebesar Rp3.785.231 dan Rp15.154.218 masing-masing untuk tahun 2017 dan 2016 dicatat sebagai beban pokok pendapatan. Depreciation expense in 2017 and 2016 amounting to Rp3,785,231 and Rp15,154,218, respectively were recorded under cost of revenue. Penghasilan sewa properti investasi tahun 2017 dan 2016 masing-masing sebesar Rp7.028.963 dan Rp30.138.959. Rental income on investment properties in 2017 and 2016 amounted to Rp7,028,963 and Rp30,138,959, respectively. 15. ASET TETAP 15. FIXED ASSETS Akuisisi 31 Desember entitas anak Selisih kurs 31 Maret December 31, Acquisition of Penambahan Pengurangan Reklasifikasi Foreign March 31, 2016 subsidiary Additions Deductions Reclassifications exchange 2017 Biaya perolehan: Acquisition cost: Pemilikan Langsung Direct Ow nership Tanah 388.616.721 - - - - - 388.616.721 Land Tanah pertambangan 660.051.929 - 342.000 - - - 660.393.929 Mining properties Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 8.021.905.571 - 42.051.389 - 24.496.277 27.554.784 8.060.898.453 and harbors Mesin-mesin 20.348.856.734 - 40.464.728 6.368.222 19.403.596 50.679.058 20.351.677.778 Machinery Heavy equipment and Alat-alat berat dan kendaraa 2.101.642.733 - 9.530.983 389.464 22.133.086 271.515 2.132.645.823 vehicles Perlengkapan dan peralatan Furniture and office kantor 780.718.101 - 10.833.481 - 5.256.600 89.907 796.718.275 equipment Aset dalam penyelesaian: Construction in progress Tanah 723.613.946 - 11.881.287 - - - 735.495.233 Land Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 1.914.698.918 - 147.426.737 - 17.922.113 1.342.692 2.042.860.850 and harbors Mesin-mesin 3.915.462.660 - 81.086.630 - 29.447.645 - 3.967.101.645 Machinery Heavy equipment and Alat-alat berat dan kendaraa 52.714.849 - 90.750.118 - 22.133.086 - 121.331.881 vehicles Perlengkapan 625.635.807 - 110.751.865 - 4.585.715 - 731.801.957 Equipment Pabrik semen 4.052.044.735 - 239.309.792 - - - 4.291.354.527 Cement plant 43.585.962.704 - 784.429.010 6.757.686 2.799.000 79.937.956 44.280.897.072 Aset Sew a Pembiayaan Leased Assets Bangunan 221.449.918 - - - - - 221.449.918 Buildings Heavy equipment and Alat-alat berat dan kendaraa 597.357.737 - - 120.358 2.799.000 - 600.036.379 vehicles Perlengkapan dan peralatan Furniture and office kantor 36.150.520 - - - - - 36.150.520 equipment 854.958.175 - - 120.358 2.799.000 - 857.636.817 44.440.920.879 - 784.429.010 6.878.044 - 79.937.956 45.138.533.889 Akumulasi penyusutan Accumulated depreciation dan deplesi: and depletion: Pemilikan Langsung Direct Ow nership Tanah pertambangan 102.395.185 - 11.204 - - - 102.406.389 Mining properties Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 2.472.053.503 - 68.276.763 - - 9.449.350 2.530.880.916 and harbors Mesin-mesin 8.827.639.785 - 302.409.603 6.368.222 - 46.579.797 9.077.101.369 Machinery Heavy equipment and Alat-alat berat dan kendaraa 1.353.944.175 - 33.886.229 389.464 - 293.734 1.387.734.674 vehicles Perlengkapan dan peralatan Furniture and office kantor 580.059.516 - 13.848.057 - - 86.541 593.994.114 equipment 13.336.092.164 - 418.431.856 6.757.686 - 55.648.872 13.692.117.462 Aset Sew a Pembiayaan Leased Assets Bangunan 116.646.103 - 8.103.351 - - - 124.749.454 Buildings Heavy equipment and Alat-alat berat dan kendaraa 125.823.407 - 22.747.874 120.359 - - 148.450.922 vehicles Perlengkapan dan peralatan Furniture and office kantor 15.608.998 - - - - - 15.608.998 equipment 258.078.508 - 30.851.225 120.359 - - 288.809.374 13.594.170.672 - 449.283.081 6.878.045 - 55.648.872 13.980.926.836 Nilai tercatat neto 30.846.750.207 31.157.607.053 Net carrying amount 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 - 68 - Akuisisi 31 Desember entitas anak Selisih kurs 31 Desember December 31, Acquisition of Penambahan Pengurangan Reklasifikasi Foreign December 31, 2015 subsidiary 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 Heavy equipment and Alat-alat berat dan 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 Aset 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 Heavy equipment and Alat-alat berat dan kendaraan 9.565.404 4.774.105 58.044.651 - 19.669.311 - 52.714.849 vehicles Perlengkapan 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 plants Pembangkit tenaga listrik - - - - - - - Power plants 36.264.368.678 1.665.343.810 5.869.649.400 70.920.406 - 142.478.778 43.585.962.704 Aset Sewaan Leased Assets Bangunan 141.135.734 - 80.314.184 - - - 221.449.918 Buildings Heavy equipment and Alat-alat berat dan 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 harbors Mesin-mesin 7.745.741.522 43.138.779 1.107.029.463 24.493.014 - 43.776.965 8.827.639.785 Machinery Heavy equipment and Alat-alat berat dan 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 Heavy equipment and Alat-alat berat dan 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: 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Beban pabrikasi 425.733.923 344.481.086 Manufacturing cost Beban penjualan, umum dan Selling, general and administration administrasi 23.549.158 42.760.924 expenses Jumlah 449.283.081 387.242.010 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. Pada tanggal 31 Maret 2017 tingkat penyelesaian atas aset dalam pembangunan adalah sebagai berikut: The completion stage of construction in progress as of March 31, 2017 is as follows: