BEBAN PENJUALAN SELLING EXPENSES

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 - 100 - 35. BEBAN UMUM DAN ADMINISTRASI

35. GENERAL AND ADMINISTRATION EXPENSES

30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Salaries, wages, employee Gaji, upah, kesejahteraan karyawan welfare and Directors and dan bonus Direksi dan Komisaris 870.691.046 655.719.864 Commissioners bonuses Keperluan kantor 110.125.101 77.373.909 Office supplies Penyusutan dan amortisasi 109.919.723 102.134.479 Depreciation and amortization Pemeliharaan 83.128.336 81.093.658 Maintenance Program kemitraan dan Partnership program and bina lingkungan 95.111.261 158.706.826 community development Pajak, asuransi, dan sewa 52.525.735 67.006.426 Taxes, insurance and rentals Promosi dan jamuan 47.306.038 66.758.607 Promotion and entertainment Perjalanan dinas 42.451.773 43.078.276 Business trips Pemakaian bahan, listrik, air Supplies, electricity, water dan telepon 38.100.642 27.391.117 and telephone Jasa profesional 34.619.582 31.763.225 Professional fees Pendidikan, latihan dan Education, training and pengembangan 15.691.345 29.790.671 development Pemulihan penurunan nilai piutang 13.343.152 1.996.208 Reversal impairment loss of receivable Lain-lain 15.810.022 40.933.809 Others Jumlah 1.528.823.756 1.379.754.659 Total 36. PENGHASILAN BEBAN OPERASI LAINNYA 36. OTHER OPERATING INCOME EXPENSES 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Sewa 25.457.469 12.070.395 Rental Klaim dan denda 5.816.913 31.725.696 Claims and penalties Penjualan barang usang 878.094 6.916.661 Sales of scrap materials Laba penjualan aset tetap Catatan 15 - 4.095.227 Gain on sale of fixed assets Note 15 Keuntungan kerugian selisih kurs - neto 27.529.625 56.343.829 Foreign exchange gain loss - net Pendapatan atas kasus Income from case of VAT sentralisasi PPN - 20.687.126 centralization Lainnya 56.940.199 8.686.377 Others Jumlah 61.563.050 99.151.059 Total

37. PENGHASILAN KEUANGAN

DAN BEBAN KEUANGAN 37. FINANCE INCOME AND FINANCE COSTS a. Penghasilan keuangan a. Finance income 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Deposito berjangka 166.322.252 181.062.868 Time deposits Rekening giro 19.669.939 18.388.940 Current accounts Reksadana 3.848.602 3.847.392 Mutual fund Obligasi syariah - - Syariah bonds Lainnya 1.254.648 - Others Jumlah 191.095.441 203.299.200 Total 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 - 101 - b. Beban keuangan b. Finance costs 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Kredit investasi 233.221.793 221.709.191 Investment loans Pinjaman dari Pemerintah Loans from the Government of Republik Indonesia - - the Republic of Indonesia Sewa pembiayaan 14.462.415 11.534.486 Financial lease Biaya pembongkaran aset tetap 7.875.538 6.746.950 Dismantling costs of fixed assets Kredit modal kerja 6.581.090 1.548.155 Working capital loans Lain-lain 8.663.673 - Others Jumlah 270.804.509 241.538.782 Total 38. PENGHASILAN KOMPREHENSIF LAIN 38. OTHER COMPREHENSIVE INCOME 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Penghasilan komprehensif lain: Other comprehensive income: Net changes in fair value of Perubahan neto nilai wajar surat available-for-sale marketable berharga tersedia untuk dijual securities Keuntungan periode berjalan 4.387.005 4.999.252 Gain arising during the period Dikurangi: Less: Penyesuaian reklasifikasi atas Reclassification adjustments on keuntungan yang diakui gain recognised on dalam laba rugi 3.848.602 3.847.392 profit and loss 538.403 1.151.860 Mutasi neto lindung nilai arus kas Net movement on cash flow hedges Keuntungan periode berjalan 18.637.917 - Gain arising during the period Dikurangi: Less: Penyesuaian reklasifikasi atas Reclassification adjustments on kerugian yang diakui loss recognised on dalam aset tetap - - fixed assets 18.637.917 - Keuntungan kerugian aktuarial Unrealized gain loss on defined program pensiun manfaat pasti 37.736.301 9.678.504 benefit pension plans Selisih kurs penjabaran laporan Exchange difference due to translation keuangan of financial statemens Translation of subsidiarys financial Penjabaran laporan entitas anak 349.639.569 23.656.947 statemens Dikurangi: Less: Pajak penghasilan terkait - - Income tax related 349.639.569 23.656.947 Penghasilan komprehensif lain 331.079.588 12.826.583 Other comprehensive income Penghasilan komprehensif lain Others comprehensive income periode berjalan, setelah pajak 331.079.588 12.826.583 during the period, net of tax