PENDAPATAN REVENUE Tgl 31 Maret 2017 (UNAUDITED) & 31 Des 2015 (Audited), dan untuk periode yg berakhir pada tanggal-tanggal 31 Maret 2017 dan 2016 (Unaudited)

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 - 112 - Tidak ada penjualan kepada satu pelanggan yang melebihi 10 dari jumlah pendapatan. There were no sales to any party representing more than 10 of total revenue. Lihat Catatan 42 untuk rincian transaksi dan saldo dengan pihak berelasi. Refer to Note 42 for details of related parties transactions and balances. 33. BEBAN POKOK PENDAPATAN 33. COST OF REVENUE 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Beban pabrikasi 4.081.109.091 3.199.019.942 Manufacturing overhead Tenaga kerja 385.070.278 384.615.053 Labor Pemakaian bahan baku 208.367.271 223.201.299 Raw materials used Jumlah beban produksi 4.674.546.640 3.806.836.294 Total manufacturing costs Persediaan barang dalam proses Work-in-progress inventories Pada aw al tahun 512.223.864 381.459.871 At the beginning of the year Pembelian 2.466.749 148.879.523 Purchases Pada akhir periode 620.457.787 721.966.659 At the end of the period Harga pokok produksi 4.568.779.466 3.615.209.029 Cost of goods manufactured Persediaan barang jadi Finished goods inventory Pada aw al tahun 361.444.192 253.029.285 At the beginning of the year Pembelian 52.782.371 94.267.650 Purchases Pada akhir periode 527.267.299 367.315.926 At the end of the period Beban pokok penjualan 4.455.738.730 3.595.190.038 Cost of goods sold Beban pokok penjualan tanah Cost of sales - industrial land kaw asan industri dan lain-lain - 672.677 and others Jumlah 4.455.738.730 3.595.862.715 Total Tidak ada pembelian dari satu pemasok yang melebihi 10 dari jumlah pendapatan. There were no purchases from any suppliers representing more than 10 of total revenue. Lihat Catatan 42 untuk rincian transaksi dan saldo dengan pihak berelasi. Refer to Note 42 for details of related party transactions and balances. 34. BEBAN PENJUALAN 34. SELLING EXPENSES 31 Maret 31 Maret March 31, March 31, 2017 2016 Unaudited Unaudited Ongkos angkut dan bongkar 357.616.030 546.377.397 Transportation and handling Salaries, wages, employee Promosi 86.875.344 71.643.254 Promotion Gaji, upah, kesejahteraan karyawan welfare and Directors and dan bonus Direksi dan Komisaris 49.173.151 49.236.085 Commissioners bonuses Perjalanan dinas 3.673.265 4.666.093 Business trips Pemeliharaan 2.523.232 2.481.132 Maintenance Penyusutan dan amortisasi 2.686.179 1.928.849 Depreciation and amortization Penelitian, pengembangan Research, development and jasa profesional 1.962.473 390.132 Professional fees Lain-lain 12.064.709 8.613.005 Others Jumlah 516.574.383 685.335.947 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 - 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