PERSEDIAAN lanjutan INVENTORIES continued

The original consolidated financial statements included herein are in the Indonesian language PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED Tanggal 31 Desember 2015 dan as of December 31, 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated untuk tahun yang berakhir pada tanggal tersebut and for the year then ended DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN 20. HAK PENGOPERASIAN ASET PRASARANA 20. Hak pengoperasian aset prasarana Infrastructure assets operating rights Akumulasi amortisasi Accumulated amortization Nilai Buku Book value Hak Pengoperasian Aset Prasarana Infrastructure Assets Operating Right 1 1 610.336.148 65.153.050 35.055.589 677.367.387 612.214.337 575.280.559 2015 2014 INFRASTRUCTURE ASSETS OPERATING RIGHTS PT Kereta Api Indonesia has two Infrastructure Assets Operating Rights, namely the Infrastructure Assets Operating Right of coal transportation development in the south of Sumatra Divre 3 and the Infrastructure Assets Operating Right regarding the operation of the Kualanamu Airport Station in the north of Sumatra Divre 1. Sesuai Kepmen Perhubungan No. HK.601 SK.29DJKA92012, bahwa Perusahaan diberi kewenangan untuk membangun prasarana perkeretaapian di wilayah Sumatera bagian selatan dan sesuai Surat Pernyataan dari PT Kereta Api Indonesia mempunyai dua Hak Pengoperasian Aset Prasarana yaitu Hak Pengoperasian Aset Prasarana mengenai pengembangan angkutan batu bara Sumatera Selatan Divre 3 dan Hak Pengoperasian Aset Prasarana mengenai pengoperasian Stasiun Bandara Kualanamu di Sumatera Utara Divre 1. According to the Decree of the Minister of Transportations No. HK.601SK.29DJKA9 2012, that the Company is authorized to build railway infrastructure in the south of Sumatra, and according to the Statement of President 2 2 3 3 Hak pengoperasian aset prasarana diamortisasi selama 20 tahun setelah BAST Berita Acara Serah Terima diterima. Masa umur hak pengoperasian ini ditentukan berdasarkan asumsi manajemen merujuk pada ketentuan perpajakan. Infrastructure assets operating rights are amortized over 20 years after BAST Berita Acara Serah Terima report accepted. The period of operation of the right age is determined based on assumptions management refers to tax provisions. Berdasarkan UU No. 232007 tentang Perkeretaapian bahwa Perusahaan diberi kewenangan hak untuk mengoperasikan aset prasarana, maka atas pengeluaran untuk pembangunan prasarana perkeretaapian di wilayah Sumatera bagian utara dan selatan, telah dicatat oleh Perusahaan sebagai Hak Pengoperasian Aset Prasarana. Based on to Law No. 232007 on Railways that the Company is authorized right to operate infrastructure assets, then the expenditure for the construction of railway infrastructure in the north and south of Sumatra, have been recorded by the Company as Infrastructure Assets Operating Rights. selatan, dan sesuai Surat Pernyataan dari Direktur Utama Perusahaan No. 001VII11KA- 2012 tanggal 31 Juli 2012 bahwa setelah pembangunan, aset prasarana tersebut akan diserahkan atau dihibahkan kepada Pemerintah sehingga menjadi Barang Milik Negara BMN. Selain itu sesuai Kepmen Perhubungan No. KP.123 tahun 2013, bahwa perusahaan diberi kewenangan untuk membangun prasarana perkeretaapian umum untuk jalur kereta api umum dari stasiun Araskabu ke bandar udara internasional Kualanamu Sumatera Utara dan sesuai Surat Pernyataan dari Direktur Utama Perusahaan No. HK.237VII5KA-2013 tanggal 10 Juli 2013 bahwa setelah pembangunan tersebut selesai, aset prasarana akan diserahkan atau dihibahkan kepada Pemerintah sehingga menjadi Barang Milik Negara BMN. and according to the Statement of President Directors No. 001VII11KA-2012 dated July 31, 2012 that after the construction, infrastructure assets will be transferred or assigned to the Government so as to be of State Property BMN. Besides that, according to the Decree of the Minister of Transportations No. KP.123 years 2013, that the company is authorized to build railway infrastructure for public railway from Araskabu station to Kualanamu International Airport in the north of Sumatra, and according to the Statement of President Directors No. HK.237VII5KA-2013 dated July 10, 2013 that after the construction, Infrastructure assets will be transferred or assigned to the Government so as to be of State Property BMN. 71