PENGHASILAN BEBAN OPERASI LAINNYA OTHER OPERATING INCOME EXPENSES KOMPONEN EKUITAS LAINNYA OTHER COMPONENTS OF EQUITY

PT Semen Indonesia Persero Tbk. | 2015 Annual Report menegaskan Arah di Tengah Gelombang Persaingan 523 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 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, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued 35. BEBAN UMUM DAN ADMINISTRASI 35. GENERAL AND ADMINISTRATION EXPENSES 2015 2014 salaries, wages, employee gaji, upah, kesejahteraan welfare and directors dan bonus direksi 1.131.438.046 934.347.557 commissioners keperluan kantor 147.600.105 180.311.249 office supplies Program kemitraan Partnership program bina lingkungan 136.395.321 180.170.914 community development Penyusutan dan amortisasi 123.093.950 134.330.851 depreciation and amortization Pemeliharaan 112.436.563 98.895.374 maintenance Pajak, asuransi, dan sewa 101.204.702 86.815.562 taxes, insurance jasa profesional 75.932.076 52.454.481 Professional fees Promosi dan jamuan 73.965.721 91.981.045 Promotion and entertainment Perjalanan dinas 63.940.145 56.334.323 business trips Pendidikan, latihan dan education, training and pengembangan 45.274.426 53.461.040 development Pemakaian bahan, listrik, air supplies, electricity, water dan telepon 43.850.433 40.872.812 and telephone Penurunan nilai piutang 10.452.922 2.397.826 impairment loss of receivables lain-lain 22.300.934 25.149.453 others jumlah 2.087.885.344 1.937.522.487 total disajikan kembali catatan 50 as restated note 50 36. PENGHASILAN BEBAN OPERASI LAINNYA 36. OTHER OPERATING INCOME EXPENSES 2015 2014 sewa 41.218.784 46.886.361 rental klaim dan denda 8.765.956 18.939.908 claims and penalties Penjualan barang usang 2.268.174 7.350.231 sales of scrap materials laba penjualan aset tetap catatan 15 26.644 6.938.144 gain on sale of fixed assets note 15 Pendapatan atas kasus income from case of vat sentralisasi PPn - 41.452.329 centralization biaya dan denda pajak - 47.981 tax expenses and penalties keuntungan kerugian selisih kurs - neto 11.494.089 75.130.741 foreign exchange gain loss -net lainnya 5.372.024 1.589.549 others jumlah 46.157.493 195.060.184 total disajikan kembali catatan 50 as restated note 50

37. PENDAPATAN KEUANGAN DAN BEBAN

KEUANGAN 37. FINANCE INCOME AND FINANCE COSTS a. Penghasilan keuangan a. Finance income 2015 2014 deposito berjangka 213.418.812 256.391.973 time deposits rekening giro 17.172.696 22.867.925 current accounts reksadana 4.180.412 5.127.096 mutual fund lainnya 6.303.837 1.683.146 others jumlah 241.075.757 286.070.140 total PT Semen Indonesia Persero Tbk. | 2015 Annual Report 524 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 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, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued b. Beban keuangan b. Finance costs 2015 2014 kredit investasi 311.910.399 334.027.123 investment loans sewa pembiayaan 20.227.034 18.530.437 financial lease kredit modal kerja 15.407.639 2.845.127 working capital loans biaya pembongkaran aset tetap 10.489.119 10.768.251 dismantling costs of fixed assets lain-lain 11.970.526 16.748.184 others jumlah 370.004.717 382.919.122 total 38. KOMPONEN EKUITAS LAINNYA 38. OTHER COMPONENTS OF EQUITY 2015 2014 net changes in fair value of Perubahan neto nilai wajar surat available-for-sale marketable berharga tersedia untuk dijual securities keuntungan periode berjalan 4.672.863 7.162.776 gain arising during the period dikurangi: less: Penyesuaian reklasifikasi atas reclassification adjustments on keuntungan yang diakui gain recognised on dalam laba rugi 4.180.412 5.125.577 profit and loss 492.451 2.037.199 mutasi neto lindung nilai arus kas net movement on cash flow hedges kerugian periode berjalan 1.101.102 3.883 loss arising during the period keuntungan kerugian aktuarial unrealized gain loss on defined program pensiun manfaat pasti 83.486.981 80.088.812 benefit pension plans dikurangi: less: Pajak penghasilan terkait 22.485.951 19.199.223 income tax related 61.001.030 60.889.589 selisih kurs penjabaran laporan exchange difference due to translation keuangan of financial statements translation of subsidiarys financial Penjabaran laporan entitas anak 198.332.979 11.735.196 statements Pendapatan komprehensif lain other comprehensive income tahun berjalan, setelah pajak 136.723.298 74.658.101 during the year, net of tax sepanjang tahun 2015, entitas anak sg melakukan lindung nilai arus kas melalui instrumen derivatif forward contract dengan tujuan mengurangi resiko pergerakan kurs spot atas komitmen pasti pembelian peralatan. entitas anak sg dan sP juga melakukan lindung nilai non-derivatif menggunakan giro dalam mata uang eur, dimana selisih kurs yang timbul dari translasi eur diakui didalam penghasilan komprehensif lain selama lindung nilai tersebut efektif. during 2015, a subsidiary sg entered into a forward contract cash flow hedge derivative instruments with purpose to reduce the risk of spot rate fluctuation on firm commitments for the procurement of main equipment. the subsidiaries sg and sP also entered into non-derivative hedge using eur current account, to which the difference resulting from translation of eur account, is recorded in other comprehensive income only if the hedging effectiveness is met. sehubungan dengan pembayaran atas pembelian peralatan dimana transaksi lindung nilai yang dilakukan telah secara efektif saling hapus perubahan arus kas yang diatribusikan terhadap risiko yang dilindung nilai, perubahan nilai wajar yang diakui dalam penghasilan komprehensif lain direklasifikasi ke nilai peralatan yang di lindung nilai catatan 15. in connection with the payment for purchase of main equipment where the hedging transaction undertaken have effectively offsetting the change in cash flow attributable to the risk being hedged, the changes in fair value recognized in other comprehensive income are reclassified to the value of the hedged item note 15. PT Semen Indonesia Persero Tbk. | 2015 Annual Report menegaskan Arah di Tengah Gelombang Persaingan 525 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 31 DESEMBER 2013, DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2015 DAN 2014 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, 2015, 2014 AND JANUARY 1, 2014 DECEMBER 31, 2013, AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 Expressed in thousands of Rupiah, unless otherwise stated Continued Pada tanggal 31 desember 2015, perubahan nilai wajar lindung nilai arus kas yang masih belum terealisasi, dicatat dalam penghasilan komprehensif lain sebesar rp1.101.102. as of december 31, 2015, unrealized change in fair value of cash flow hedge recognized in other comprehensive income amounting to rp1,101,102. 39. PAJAK PENGHASILAN 39. INCOME TAX