INVESTASI SAHAM INVESTMENT IN SHARES OF STOCK

P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 - Continued - 13. ASET TETAP

13. EQUIPMENTS AND FACILITIES

1 Januari 31 Desember January 1, Penambahan Pengurangan Reklasif ikasi December 31, 2015 Additions Deductions Reclassification 2015 Rp Rp Rp Rp Rp Biay a perolehan At cost Peralatan dan sistem Computer hardware komputer 200.590.945.181 742.659.000 6.879.380.720 18.445.593.198 212.899.816.659 and sy stem Pembangunan ruangan Leasehold gedung y ang disewa 7.937.356.729 98.375.945 7.000.000 2.690.638.560 10.719.371.234 improv ements Peralatan dan perabotan Furniture and kantor 1.950.212.020 - 479.784.168 55.875.190 1.526.303.042 f ixtures Kendaraan 1.029.100.000 - - - 1.029.100.000 Vehicles Aset tetap dalam Construction peny elesaian 25.878.426.385 35.630.350.638 - 21.192.106.948 40.316.670.075 in progress Jumlah 237.386.040.315 36.471.385.583 7.366.164.888 - 266.491.261.010 Total Akumulasi peny usutan Accumulated depreciation Peralatan dan sistem Computer hardware komputer 133.764.077.319 30.716.163.239 6.876.047.292 - 157.604.193.266 and sy stem Pembangunan ruangan Leasehold gedung y ang disewa 4.558.330.505 1.588.085.262 7.000.000 - 6.139.415.767 improv ements Peralatan dan perabotan Furniture and kantor 1.723.771.937 103.987.839 479.784.168 - 1.347.975.608 f ixtures Kendaraan 718.358.384 103.493.749 - - 821.852.133 Vehicles Jumlah 140.764.538.145 32.511.730.089 7.362.831.460 - 165.913.436.774 Total Jumlah Tercatat 96.621.502.170 100.577.824.236 Net Book Value 1 Januari 31 Desember January 1, Penambahan Pengurangan Reklasif ikasi December 31, 2014 Additions Deductions Reclassification 2014 Rp Rp Rp Rp Rp Biay a perolehan At cost Peralatan dan sistem Computer hardware komputer 148.710.439.928 398.803.185 - 51.481.702.068 200.590.945.181 and sy stem Pembangunan ruangan Leasehold gedung y ang disewa 4.587.856.729 305.000.000 - 3.044.500.000 7.937.356.729 improv ements Peralatan dan perabotan Furniture and kantor 1.931.030.203 19.181.817 - - 1.950.212.020 f ixtures Kendaraan 1.095.000.000 32.150.000 475.000.000 376.950.000 1.029.100.000 Vehicles Aset tetap dalam Construction peny elesaian 40.474.305.807 40.307.272.646 - 54.903.152.068 25.878.426.385 in progress Jumlah 196.798.632.667 41.062.407.648 475.000.000 - 237.386.040.315 Total Akumulasi peny usutan Accumulated depreciation Peralatan dan sistem Computer hardware komputer 101.120.608.556 32.643.468.763 - - 133.764.077.319 and sy stem Pembangunan ruangan Leasehold gedung y ang disewa 3.849.216.573 709.113.932 - - 4.558.330.505 improv ements Peralatan dan perabotan Furniture and kantor 1.588.904.228 134.867.709 - - 1.723.771.937 f ixtures Kendaraan 1.024.447.966 168.910.418 475.000.000 - 718.358.384 Vehicles Jumlah 107.583.177.323 33.656.360.822 475.000.000 - 140.764.538.145 Total Jumlah Tercatat 89.215.455.344 96.621.502.170 Net Book Value Aset tetap dalam penyelesaian merupakan biaya pengembangan sistem kliring dan jasa penjaminan yang diperkirakan akan selesai pada tahun 2016. Construction in progress represents development costs of clearing and guarantee services which are estimated to be completed in 2016. ix PT Kliring Penjaminan Efek Indonesia SHAPING THE ROADMAP TOWARD QUALIFIED CENTRAL COUNTERPARTY P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 - Continued - Pada tahun 2015 dan 2014, Perusahaan melakukan pelepasan aset tetap sebagai berikut: In 2015 and 2014, the Company has disposed equipments and facilities as follows: 2015 2014 Rp Rp Biaya perolehan 7.366.164.888 475.000.000 Cost Akumulasi penyusutan 7.362.831.460 475.000.000 Accumulated depreciation Nilai tercatat 3.333.428 - Net carrying amount Penerimaan dari penjualan Proceeds from sale of aset tetap 8.600.000 215.000.000 equipments and facilities Keuntungan penjualan aset Gain from sale of equipments tetap 5.266.572 215.000.000 and facilities Manajemen berpendapat bahwa tidak terdapat kejadian atau perubahan keadaan yang mengindikasikan penurunan nilai aset tetap pada tanggal pelaporan. Management believes that there are no events or changes in circumtances which may indicate impairment in value of equipments and facilities as of reporting date. Beban penyusutan adalah Rp 32.511.730.089 dan Rp 33.656.360.822 masing-masing untuk tahun 2015 dan 2014 dicatat di beban usaha. Depreciation charged to operations amounted to Rp 32,511,730,089 and Rp 33,656,360,822 in 2015 and 2014, respectively, recorded in operating expenses. Pada tanggal 31 Desember 2015, aset tetap telah diasuransikan kepada PT Asuransi AXA Indonesia, PT Asuransi Central Asia, PT Asuransi Sinarmas, PT Asuransi Allianz Utama Indonesia dan PT AIG Insurance Indonesia Indonesia dengan perincian sebagai berikut: As of December 31, 2015, equipment and facilities were insured with PT Asuransi AXA Indonesia, PT Asuransi Central Asia, PT Asuransi Sinarmas, PT Asuransi Allianz Utama Indonesia and PT AIG Insurance Indonesia Indonesia with details as follows: Nilai pertanggungan Insurance Jatuh tempo coverage Expiration date a. Seluruh risiko dan gempa bumi a. Property all risk and earthquake i. Kerusakan material Rp 7.772.845.609 12302016 i. Material damage ii. Terhentinya usaha Rp 47.045.000.000 12302016 ii. Business interruption b. Peralatan elektronik Rp 57.755.016.037 12302016 b. Electronic equipment c. Kendaraan Rp 682.495.000 01202017 c. Motor vehicles d. Perlindungan kriminalitas US 5.000.000 02052016 d. Comprehensive crime Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan. Management believes that the insurance coverage is adequate to cover possible losses on the assets insured. SHAPING THE ROADMAP TOWARD QUALIFIED CENTRAL COUNTERPARTY LAPORAN TAHUNAN A N N U A L R E P O RT P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 - Continued - 14. ASET LAIN-LAIN

14. OTHER ASSETS

31 Desember 31 Desember December 31, December 31, 2015 2014 Rp Rp Dana kliring anggota kliring Clearing fund of inactive clearing tidak aktif Catatan 16 3.208.371.484 3.028.002.953 members Note 16 Uang jaminan 2.325.646.057 2.238.518.360 Security deposits Jumlah 5.534.017.541 5.266.521.313 Total Sesuai dengan Surat No. S-2324PM1997 tanggal 6 Oktober 1997, Bapepam-LK menyetujui Perusahaan untuk melaksanakan kegiatan yang berkaitan dengan kliring, penyelesaian pembayaran, pengelolaan dana kliring serta pengendalian risiko. Perusahaan menerima dan mengelola dana kliring sebesar 2 dari modal disetor anggota kliring. Hasil pengelolaan atas setoran tersebut diakumulasikan sebagai bagian dari dana kliring. Based on Bapepam-LK approval No. S-2324PM1997 dated October 6, 1997, the Company performs clearing, settlement, clearing fund management and risk management activities. In relation to these activities, the Company receives and manages a clearing fund equivalent to 2 of the clearing members’ paid-up capital. The yield of the fund is accounted for as part of the clearing fund. Dana kliring anggota kliring tidak aktif merupakan dana kliring yang belum dapat dikembalikan Perusahaan karena anggota kliring tidak aktif. Sampai dengan 31 Desember 2015, dana tersebut belum ditentukan penggunaannya oleh Perusahaan. Liabilitas dana kliring anggota kliring tidak aktif dicatat dalam akun utang lain-lain Catatan 16. Clearing fund of inactive clearing members represents the clearing fund which has not been returned by the Company to the inactive clearing members. At December 31, 2015, the use of this fund has not been decided by the Company. The clearing fund liabilities to inactive clearing members are presented as other payables Note 16. 15. UTANG PAJAK 15. TAXES PAYABLE 31 Desember 31 Desember December 31, December 31, 2015 2014 Rp Rp Pajak kini Catatan 27 30.425.176 3.331.972.555 Current tax Note 27 Pajak penghasilan Income tax Pasal 21 472.459.359 4.820.258.912 Article 21 Pasal 23 81.480.891 347.568.535 Article 23 Pasal 25 65.000.000 837.000.000 Article 25 Pasal 42 54.980.954 50.816.057 Article 42 Pajak pertambahan nilai - bersih 3.195.675.965 958.292.492 Value added tax - net Lain-lain 1.478.876.368 - Others Jumlah 5.378.898.713 10.345.908.551 Total ix PT Kliring Penjaminan Efek Indonesia SHAPING THE ROADMAP TOWARD QUALIFIED CENTRAL COUNTERPARTY