MANAJEMEN RISIKO KEUANGAN lanjutan ESTIMASI

Indonesia Infrastructure Guarantee Fund PT Penjaminan Infrastruktur Indonesia Persero 116 PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 523 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand of Rupiah, unless otherwise stated

6. INVESTASI lanjutan

6. INVESTMENTS continued

Manajemen berkeyakinan bahwa semua investasi dapat dipulihkan, dan tidak ada cadangan kerugian yang diperlukan atas penurunan nilai investasi pada tanggal 31 Desember 2012 dan 2011. Management believes that all investment are recoverable, and no provision for impairment of investment is necessary as at 31 December 2012 and 2011.

7. PIUTANG USAHA

7. ACCOUNT RECEIVABLES

Piutang usaha terutama terdiri dari piutang atas pendapatan bunga deposito dan obligasi yang belum diterima. Account receivables mainly represent interest receivables from time deposits and bonds.

8. ASET TETAP

8. FIXED ASSETS

2012 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Aset kepemilikan Direct ownership langsung: assets: Harga perolehan: Acquisition cost: Prasarana kantor 3,521,571 1,793,469 - - 5,315,040 Leasehold improvement Peralatan komputer 243,053 266,254 - 745,555 1,254,862 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 1,245,842 98,542 - 988,608 355,776 fixtures 5,010,466 2,158,265 - 243,053 6,925,678 Akumulasi Accumulated Penyusutan: depreciation: Prasarana kantor 1,107,523 1,646,372 - - 2,753,895 Leasehold improvement Peralatan komputer 12,630 358,440 - 433,505 804,575 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 545,439 103,400 - 446,136 202,703 fixtures 1,665,592 2,108,212 - 12,631 3,761,173 Nilai buku 3,344,874 3,164,505 Net book value Laporan฀Tahunan฀•฀2012฀•฀ Annual Report 117 PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 524 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in thousand of Rupiah, unless otherwise stated

8. ASET TETAP lanjutan

8. FIXED ASSETS continued

2011 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Aset kepemilikan Direct ownership langsung: assets: Harga perolehan: Acquisition cost: Prasarana kantor 1,370,668 2,150,903 - - 3,521,571 Leasehold improvement Peralatan komputer 14,108 228,945 - - 243,053 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 1,026,638 219,204 - - 1,245,842 fixtures 2,411,414 2,599,052 - - 5,010,466 Akumulasi Accumulated Penyusutan: depreciation: Prasarana kantor 190,371 917,152 - - 1,107,523 Leasehold improvement Peralatan komputer 588 12,042 - - 12,630 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 193,863 351,576 - - 545,439 fixtures 384,822 1,280,770 - - 1,665,592 Nilai buku 2,026,592 3,344,874 Net book value

9. ASET TAK BERWUJUD

9. INTANGIBLE ASSETS

2012 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Harga perolehan: Acquisition cost: Piranti lunak - 25,013 - 243,053 268,066 Software - 25,013 - 243,053 268,066 Akumulasi Accumulated amortisasi: amortisation: Piranti lunak - 65,974 - 12,631 78,605 Software - 65,974 - 12,631 78,605 Nilai buku - 189,461 Net book value Aset tak berwujud diakui sebesar harga perolehan, dikurangi dengan akumulasi amortisasinya. Amortisasi aset tak berwujud dihitung dengan menggunakan metode garis lurus berdasarkan taksiran masa manfaat ekonomis selama 4 tahun. Intangible assets are stated at cost less accumulated amortisation. Amortisation is computed using the straight-line method over the estimated useful lives of 4 years. 10. BEBAN TANGGUHAN 10. DEFERRED EXPENSES Beban tangguhan terutama merupakan biaya advisory yang terkait langsung dengan kegiatan pemrosesan dan pengaturan penjaminan jangka panjang dan akan dibebankan pada saat pendapatan dari penjaminan tersebut diakui. Deferred expenses mainly represent advisory costs which directly attributable to the processing and arranging activities in obtaining long-term guarantees and will be expensed upon the recognition of such fees.