BEBAN PENJUALAN SELLING 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 - 113 - 35. BEBAN UMUM DAN ADMINISTRASI

35. GENERAL AND ADMINISTRATION EXPENSES

31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Salaries, w ages, employee Gaji, upah, kesejahteraan karyaw an w elfare and Directors and dan bonus Direksi dan Komisaris 313.899.138 302.538.682 Commissioners bonuses Program kemitraan dan Partnership program and bina lingkungan 20.354.686 32.265.881 community development Penyusutan dan amortisasi 40.456.757 36.617.943 Depreciation and amortization Pajak, asuransi, dan sew a 36.603.013 25.822.443 Taxes, insurance and rentals Keperluan kantor 23.079.683 20.522.750 Office supplies Pemeliharaan 16.531.656 23.155.984 Maintenance Jasa profesional 15.850.924 10.372.126 Professional fees Promosi dan jamuan 16.705.646 16.156.634 Promotion and entertainment Perjalanan dinas 21.370.233 15.176.350 Business trips Penurunan pemulihan nilai piutang 104.770 353.388 Impairment reversal loss of receivable Pemakaian bahan, listrik, air Supplies, electricity, w ater dan telepon 12.312.633 10.945.508 and telephone Pendidikan, latihan dan Education, training and pengembangan 5.849.098 7.871.841 development Lain-lain 7.228.028 4.988.628 Others Jumlah 530.346.265 506.081.382 Total

36. PENGHASILAN BEBAN OPERASI LAINNYA –

BERSIH 36. OTHER OPERATING INCOME EXPENSES - NET 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Sew a 2.871.185 9.909.131 Rental Laba penjualan aset tetap Catatan 15 191.385 - Gain on sale of fixed assets Note 15 Penjualan barang usang 897.294 5.178.443 Sales of scrap materials Klaim dan denda 3.785.724 1.347.942 Claims and penalties Kerugian selisih kurs - neto 3.687.771 15.503.364 Foreign exchange loss - net Pendapatan pemusnahan limbah 28.297.654 - Income from w aste treatment Lainnya 15.607.972 22.491.121 Others Jumlah 47.963.443 23.423.273 Total

37. PENDAPATAN KEUANGAN

DAN BEBAN KEUANGAN 37. FINANCE INCOME AND FINANCE COSTS a. Penghasilan keuangan a. Finance income 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Deposito berjangka 28.887.015 58.826.499 Time deposits Rekening giro 3.198.120 3.136.440 Current accounts Reksadana - 46.151 Mutual fund Lainnya 436.628 772.573 Others Jumlah 32.521.763 61.236.517 Total 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.