GENERAL AND ADMINISTRATION EXPENSES

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 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 MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah, unless otherwise stated Continued - 114 - b. Beban keuangan b. Finance costs 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Kredit investasi 62.489.559 72.516.857 Investment loans Sew a pembiayaan 15.334.390 5.902.330 Financial lease Kredit modal kerja 12.634.246 3.266.471 Working capital loans Biaya pembongkaran aset tetap 3.158.651 3.004.100 Dismantling costs of fixed assets Lain-lain 1.994.230 1.034.668 Others Jumlah 95.611.076 85.724.426 Total 38. PENGHASILAN KOMPREHENSIF LAINNYA 38. OTHER COMPREHENSIVE INCOME 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Net changes in fair value of Perubahan neto nilai w ajar surat available-for-sale marketable berharga tersedia untuk dijual securities Keuntungan periode berjalan - 46.151 Gain arising during the period Dikurangi: Less: Penyesuaian reklasifikasi atas Reclassification adjustments on keuntungan yang diakui gain recognised on dalam laba rugi - 46.151 profit and loss - - Mutasi neto lindung nilai arus kas Net movement on cash flow hedges kerugian periode berjalan 141.288 10.674.064 loss arising during the period Dikurangi: Less: Penyesuaian reklasifikasi atas Reclassification adjustments on kerugian yang diakui loss recognised on dalam aset tetap - 3.060.359 fixed assets 141.288 7.613.705 Keuntungan kerugian aktuarial Unrealized gain loss on defined program pensiun manfaat pasti 22.356.830 8.710.730 benefit pension plans Dikurangi: Less: Pajak penghasilan terkait 6.388.438 645.682 Income tax related 15.968.392 9.356.412 Selisih kurs penjabaran laporan Exchange difference due to translation keuangan of financial statemens Translation of subsidiarys financial Penjabaran laporan entitas anak 50.511.834 174.406.259 statemens Pendapatan komprehensif lain Others comprehensive income periode berjalan, setelah pajak 66.338.938 191.376.376 during the period, net of tax Sepanjang tahun 2017 dan 2016, 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 2017 and 2016, 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.