INVESTMENT IN ASSOCIATES Deposito berjangka dan call deposits Time and call deposits

PT Semen Indonesia Persero Tbk. 484 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 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, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Jumlah tercatat aset tetap yang telah disusutkan penuh dan masih digunakan pada tanggal 31 Desember 2016 dan 2015 masing-masing sebesar Rp3.674.715.441 dan Rp2.679.102.744. The carrying amount of fixed assets that are fully depreciated and still in used for production as of December 31, 2016 and 2015, amounted to Rp3,674,715,441 and Rp2,679,102,744, respectively. Berdasarkan penilaian internal, nilai wajar aset tetap pada tanggal 31 Desember 2016 dan 2015 masing-masing sebesar Rp44.949.658.226 dan Rp39.187.142.267. Nilai wajar aset tetap diukur menggunakan input level 3. Based on internal valuation, the fair value of fixed assets as of December 31, 2016 and 2015 amounted to Rp44,949,658,226 and Rp39,187,142,267, respectively. The fair value of the Group’s investment properties are measured using input level 3. Aset tetap yang tidak digunakan sementara untuk aktivitas operasi pada tanggal 31 Desember 2016 dan 2015 adalah sebesar Rp63.301.974 dan Rp86.498.251. Fixed assets which are not used in operations as of December 31, 2016 and 2015 amounted to Rp63,301,974 dan Rp86,498,251, respectively. Rincian laba penjualan aset tetap adalah sebagai berikut: Details of gain on sale of fixed assets are as follows: 2016 2015 Hasil penjualan neto 12.241.805 299.272 Net proceeds from sale Biaya perolehan: Acquisition cost: Tanah 4.410 - Land Bangunan 796.615 - Building Alat berat 32.477.433 765.850 Heavy equipment Mesin 2.573.788 - Machinery Peralatan 64.126 - Equipment 35.916.372 765.850 Akumulasi penyusutan: Accumulated depreciation: Bangunan 518.157 - Building Alat berat 30.394.993 493.222 Heavy equipment Mesin 2.487.037 - Machinery Peralatan 64.126 - Equipment 33.464.313 493.222 Nilai tercatat neto 2.452.059 272.628 Net carrying amount Laba penjualan aset tetap Catatan 36 9.789.746 26.644 Gain on sale of fixed assets Note 36 Pada tanggal 31 Desember 2016 dan 2015, seluruh aset tetap dan properti investasi, kecuali tanah, telah diasuransikan dengan jumlah pertanggungan masing-masing sebesar Rp44.462.999.063 dan Rp42.476.724.923. On December 31, 2016 and 2015, all of fixed assets and investment properties, excluding land, were insured with total coverage of Rp44,462,999,063 and Rp42,476,724,923, respectively. Manajemen Grup berpendapat bahwa jumlah pertanggungan asuransi tersebut memadai untuk menutup kemungkinan kerugian atas aset yang dipertanggungkan. Management of the Group believes that the insurance coverage is adequate to cover possible losses on the assets insured. Laporan Keuangan 2016 485 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 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, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued 16. BEBAN TANGGUHAN

16. DEFERRED CHARGES

2016 2015 Sew a jangka panjang 95.954.279 100.012.930 Long-term prepaid rent Instalasi listrik dan telepon 25.340.595 25.340.595 Telephone and electrical installation Implementasi perangkat lunak 586.500 - Softw are implementation Lain-lain 46.686.330 49.584.487 Others 168.567.704 174.938.012 Akumulasi amortisasi 50.913.983 40.244.036 Accumulated amortization Jumlah 117.653.721 134.693.976 Total Sewa jangka panjang merupakan biaya sewa tanah yang diamortisasi selama dua puluh hingga lima puluh tahun. Long-term prepaid rent represents land rentals, which are amortized over twenty to fifty years. Biaya instalasi telepon dan listrik diamortisasi selama lima tahun. The cost of telephone and electrical installations are amortized over five years. 17. ASET TAKBERWUJUD - BERSIH 17. INTANGIBLE ASSETS- NET Akuisisi 1 Januari entitas anak Selisih kurs 31 Desember January 1, Acquisition of Penambahan Pengurangan Foreign December 31, 2016 subsidiary Additions Deductions exchange 2016 Biaya perolehan: Acquisition cost: Lisensi 816.853.956 3.746.015 - - 49.179.012 771.420.959 Licenses Merek dagang 199.566.769 - - - 24.626.896 174.939.873 Trademark Piranti perangkat lunak 173.028.889 - 171.812 - 26.435 173.174.266 Computer sof tware Pengurusan perpanjangan hak atas tanah 10.995.312 99.246 - 42.500 - 11.052.058 Land rights renewal Hubungan pelanggan - 318.760.596 - - - 318.760.596 Customer relation Goodwill 165.832.259 45.587.563 - - 6.139.975 205.279.847 Goodwill 1.366.277.185 368.193.420 171.812 42.500 79.972.318 1.654.627.599 Akumulasi amortisasi Accumulated amortization dan penurunan nilai: and impairment: Lisensi 59.499.078 76.178 19.286.200 - 2.006.236 76.855.220 Licenses Merek dagang 54.233.667 - 17.571.086 - 1.828.696 69.976.057 Trademark Piranti perangkat lunak 114.153.815 - 33.219.038 - 26.435 147.346.418 Computer sof tware Pengurusan perpanjangan hak atas tanah 4.084.389 2.931 1.283.014 - - 5.370.334 Land rights renewal 231.970.949 79.109 71.359.338 - 3.861.367 299.548.029 Nilai tercatat neto 1.134.306.236 1.355.079.570 Net carry ing amount