INVESTMENT PROPERTIES FinRpt TW3 SMGR LK SMI 30 Sept 2015

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 - 64 - 15. ASET TETAP

15. FIXED ASSETS

31 Desember 30 September December 31, Selisih kurs September 30, 2014 Penambahan Pengurangan Reklasifikasi Foreign 2015 Unaudited Additions Deductions Reclassifications exchange Unaudited Biaya perolehan: Acquisition cost: Pemilikan Langsung Direct Ownership Tanah 228.355.778 - - - - 228.355.778 Land Tanah pertambangan 189.538.925 - - - - 189.538.925 Mining properties Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 6.780.274.518 56.306.209 4.191.584 276.059.757 154.979.832 7.263.428.732 and harbors Mesin-mesin 18.135.300.237 170.789.844 16.439.362 499.250.393 289.107.442 19.078.008.554 Machinery Heavy equipment and Alat-alat berat dan kendaraan 978.626.174 17.890.224 12.091.203 2.085.543 1.705.863 988.216.601 vehicles Perlengkapan dan peralatan Furniture and office kantor 553.301.847 15.992.054 - 11.549.267 358.630 581.201.798 equipment Aset dalam penyelesaian: Construction in progress: Tanah 551.417.768 145.161.767 - - - 696.579.535 Land Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 635.474.118 459.968.861 14.126.969 229.142.812 9.223.866 861.397.064 and harbors Mesin-mesin 1.495.470.058 1.493.141.674 - 437.883.796 - 2.550.727.936 Machinery Heavy equipment and Alat-alat berat dan kendaraan 22.163.044 31.805.815 - 31.117.863 - 22.850.996 vehicles Perlengkapan 158.317.592 50.341.925 - 78.924.440 - 129.735.077 Equipment Pabrik semen 286.392.548 1.452.846.093 - 107.091.015 - 1.632.147.626 Cement plant Pembangkit tenaga listrik 9.966.295 - - 9.966.295 - - Power plants 30.004.666.312 3.894.244.466 46.849.118 85.248.671 455.375.633 34.222.188.622 Aset Sewa Pembiayaan Leased Assets Bangunan 120.623.955 - - 382.722 - 120.241.233 Buildings Kapal dan kendaraan 172.721.939 12.665.547 51.315.223 35.262.500 - 169.334.763 Vessels and vehicles Perlengkapan dan peralatan Furniture and office kantor 40.534.782 - 2.727.231 - - 37.807.551 equipment 333.880.676 12.665.547 54.042.454 34.879.778 - 327.383.547 30.338.546.988 3.906.910.013 100.891.572 50.368.893 455.375.633 34.549.572.169 Akumulasi penyusutan Accumulated depreciation dan deplesi: and depletion: Pemilikan Langsung Direct Ownership Tanah pertambangan 95.444.333 2.319.476 - 37.600 - 97.801.409 Mining properties Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 1.964.805.639 165.825.980 3.435.309 - 34.360.176 2.161.556.486 and harbors Mesin-mesin 6.731.434.671 729.073.804 15.046.012 59.204 71.139.521 7.516.542.780 Machinery Heavy equipment and Alat-alat berat dan kendaraan 742.501.608 52.392.683 11.818.575 - 1.272.550 784.348.266 vehicles Perlengkapan dan peralatan Furniture and office kantor 421.575.533 38.108.960 - 4.971 350.375 460.039.839 equipment 9.955.761.784 987.720.903 30.299.896 16.633 107.122.622 11.020.288.780 Aset Sewa Pembiayaan Leased Assets Bangunan 65.247.353 12.360.589 - - - 77.607.942 Buildings Kapal dan kendaraan 78.670.474 28.169.356 51.315.223 - - 55.524.607 Vessels and vehicles Perlengkapan dan peralatan Furniture and office kantor 17.800.727 1.271.408 2.480.106 - - 16.592.029 equipment 161.718.554 41.801.353 53.795.329 - - 149.724.578 10.117.480.338 1.029.522.256 84.095.225 16.633 107.122.622 11.170.013.358 Nilai buku neto 20.221.066.650 23.379.558.811 Net book value 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 - 65 - Beban penyusutan dan deplesi aset tetap dialokasikan sebagai berikut: Depreciation and depletion expense of fixed assets was allocated as follows: 30 September 30 September September 30, September 30, 2015 2014 Unaudited Unaudited Beban pabrikasi 967.360.814 867.411.784 Manufacturing cost Beban usaha 62.161.442 54.461.292 Operating expenses Jumlah 1.029.522.256 921.873.076 Total Hak atas tanah Grup berupa Sertifikat Hak Milik “SHM” dan Sertifikat Hak Guna Bangunan “SHGB”. SHGB memiliki masa berlaku antara tahun 2014 hingga 2043. 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 2014 until 2043. Management believes that the SHGB are extendable. Pada tanggal 30 September 2015 tingkat penyelesaian atas aset dalam penyelesaian adalah sebagai berikut: The completion stage of construction in progress as of September 30, 2015 is as follows: The completion stage of construction in progress as of December 31, 2014 is as follows: Estimasi tahun Persentase penyelesaian penyelesaian Estimated Completion completion percentage year Tanah pertambangan 3 - 70 2015 - 2016 Mining land Bangunan, jalan, jembatan Building, roads, brodges dan pelabuhan 20 - 95 2015 and harbors Mesin-mesin 20 - 92 2015 - 2016 Machineries Perlengkapan 91 - 98 2015 Equipment Pabrik Semen 17 - 26 2015 - 2016 Cement plants Biaya perolehan pembangunan pabrik semen dan pembangkit listrik termasuk biaya pinjaman yang dikapitalisasi sebesar masing-masing Rp475.329.066 dan Rp475.329.066 sampai dengan 30 September 2015 dan 31 Desember 2014, selisih kurs mata uang asing yang merupakan lindung nilai atas komitmen pengadaan peralatan utama masing- masing sebesar Rp38.183.320 dan RpNihil pada tanggal 30 September 2015 dan 31 Desember 2014. Biaya pinjaman terdiri dari biaya bunga dan amortisasi biaya transaksi atas pinjaman bank. The construction costs of cement and power plants include capitalized borrowing costs of Rp475,329,066 and Rp475,329,066 for the period ended September 30, 2015 and December 31, 2014, respectively, and foreign currency exchange differences arose from hedging commitments for the procurement of main equipment of Rp38,183,320 and RpNil, as of September 30, 2015 and December 31, 2014, respectively. Borrowing costs consist of interest expense and amortization of transaction costs on bank loans. Penambahan aset tetap yang berasal dari transaksi nonkas aktivitas investasi dan pendanaan untuk periode yang berakhir pada tanggal 30 September 2015 dan 31 Desember 2014 masing-masing adalah sebagai berikut: Addition of fixed assets from a non-cash transactions in investing and financing activities for period ended September 30, 2015 and December 31, 2014, are as follows:  Aset sewa pembiayaan masing-masing sebesar Rp12.665.547 dan Rp79.852.524.  Assets under finance leases of Rp12,665,547 and Rp79,852,524, respectively.  Kapitalisasi beban pinjaman yang belum dibayar masing-masing sebesar RpNihil dan Rp48.708.665.  Capitalization of unpaid borrowing costs of RpNil and Rp48,708,665, respectively.