BEBAN POKOK PENDAPATAN COST OF REVENUES

PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 Unaudited and December 31, 2016 Audited and the Three Months Ended March 31, 2017 and 2016 Unaudited Expressed in millions of rupiah, unless otherwise stated 98

29. TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK BERELASI

29. TRANSACTIONS AND

ACCOUNTS WITH RELATED PARTIES Dalam kegiatan usaha normal, Kelompok Usaha melakukan transaksi dengan pihak-pihak berelasi. Transaksi-transaksi yang signifikan dan saldo- saldo yang berkaitan dengan pihak-pihak berelasi adalah sebagai berikut: In the normal course of business, the Group entered into transactions with related parties. The significant transactions and related account balances with related parties are as follows: Persentase terhadap Total AsetLiabilitas Percentage to JumlahAmount Total AssetsLiabilities 31 Maret 2017 31 Desember 2016 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 Piutang Usaha Trade Receivables Pihak berelasi lainnya Other related party HC Trading International Inc. 70.155 69.081 0,2351 0,2291 HC Trading International Inc. Piutang Pihak Berelasi Non-Usaha Other Receivables - Related Parties Entitas asosiasi Associated companies PT Cibinong Center Industrial Estate 407 263 0,0014 0,0009 PT Cibinong Center Industrial Estate Pihak-pihak berelasi lainnya Other related parties HeidelbergCement AG 9.806 9.760 0,0329 0,0324 HeidelbergCement AG HeidelbergCement Bangladesh 1.289 639 0,0043 0,0021 HeidelbergCement Bangladesh HeidelbergCement Asia Pte. Ltd. 866 770 0,0029 0,0026 HeidelbergCement Asia Pte. Ltd. SA Cementeries CBR SA Cementeries CBR Cementbedrijven 19 19 0,0001 0,0001 Cementbedrijven Hanson Australia Corporation - 205 - 0,0007 Hanson Australia Corporation Sub-total 11.980 11.393 0,0402 0,0379 Sub-total Total 12.387 11.656 0,0416 0,0388 Total Investasi pada Entitas Asosiasi Investments in Associated Companies Entitas asosiasi Associated companies PT Cibinong Center Industrial Estate 42.334 41.440 0,1419 0,1374 PT Cibinong Center Industrial Estate PT Pama Indo Mining 27.671 26.287 0,0927 0,0872 PT Pama Indo Mining PT Makmur Lestari Indonesia 24.863 24.863 0,0833 0,0825 PT Makmur Lestari Indonesia PT Semesta Perkasa Cipta 2.240 2.240 0,0075 0,0074 PT Semesta Perkasa Cipta PT Bhakti Sari Perkasa Bersama 231 462 0,0008 0,0015 PT Bhakti Sari Perkasa Bersama Total 97.339 95.292 0,3262 0,3160 Total Utang Lain-lain Other Payables Entitas asosiasi Associated companies PT Pama Indo Mining 17.335 15.317 0,5400 0,3818 PT Pama Indo Mining Pihak-pihak berelasi lainnya Other related parties HeidelbergCement AG 40.533 37.078 1,2626 0,9242 HeidelbergCement AG SA Cementeries CBR SA Cementeries CBR Cementbedrijven 3.018 3.004 0,0940 0,0749 Cementbedrijven HC Trading International Inc. 1.786 1.575 0,0556 0,0393 HC Trading International Inc. ENCI B.V. 1.755 1.397 0,0547 0,0348 ENCI B.V. HeidelbergCement Technology HeidelbergCement Technology Center GmbH - 1.001 - 0,0250 Center GmbH HeidelbergCement Ukraine, PJSC - 21 - 0,0005 HeidelbergCement Ukraine, PJSC Sub-total 47.092 44.076 1,4669 1,0987 Sub-total Total 64.427 59.393 2,0069 1,4805 Total Piutang dan hutang tersebut akan tertagih dalam waktu satu tahun. Receivables and payables are collectible within one year. PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 Unaudited and December 31, 2016 Audited and the Three Months Ended March 31, 2017 and 2016 Unaudited Expressed in millions of rupiah, unless otherwise stated 99 29. TRANSAKSI DAN AKUN DENGAN PIHAK- 29. TRANSACTIONS AND ACCOUNTS WITH RELATED PARTIES continued Persentase terhadap Total PendapatanBeban yang Bersangkutan Percentage to Total Related JumlahAmount IncomeExpenses 2017 2016 2017 2016 Tiga Bulan Tiga Bulan Tiga Bulan Tiga Bulan Three Months Three Months Three Months Three Months Pendapatan Neto Net Revenues Pihak berelasi lainnya Other related party HC Trading International HC Trading International. Inc. Catatan 30g 36.756 38.964 7,0588 0,9918 Inc. Note 30g Beban Pokok Pendapatan Cost of Revenues Entitas asosiasi Associated company PT Pama Indo Mining 24.738 25.531 1,1181 1,1448 PT Pama Indo Mining Pihak-pihak berelasi lainnya Other related parties HC Trading Malta Limited - 4.822 - 0,2162 HC Trading Malta Limited HeidelbergCement Technology HeidelbergCement Technology Center GmbH - 95 - 0,0043 Center GmbH Total 24.738 30.448 1,1181 1,3653 Total Beban Penjualan Selling Expenses Entitas asosiasi Associated company PT Lintas Bahana Abadi - 4.542 - 0,9313 PT Lintas Bahana Abadi Pihak berelasi lainnya Other related party HC Trading International Inc. 899 888 0,1715 0,1821 HC Trading International Inc. Total 899 5.430 0,1715 1,1134 Total Beban Umum dan Administrasi General and Administrative Expenses Pihak-pihak berelasi lainnya Other related parties HeidelbergCement AG 3.275 4.486 2,3186 3,3774 HeidelbergCement AG Heidelcement Asia Pte. Ltd. 851 661 0,6025 0,4977 Heidelcement Asia Pte. Ltd. ENCI B.V. 352 367 0,2492 0,2763 ENCI B.V. HeidelbergCement Technology HeidelbergCement Technology Center GmbH - 29 - 0,0218 Center GmbH Total 4.478 5.543 3,1703 4,1732 Total Pendapatan Operasi Lain Other Operating Income Entitas asosiasi Associated companies PT Cibinong Center Industrial Estate 131 796 1,7710 6,0184 PT Cibinong Center Industrial Estate PT Pama Indo Mining - 429 - 3,2436 PT Pama Indo Mining Sub-total 131 1.225 1,7710 9,2620 Sub-total Pihak-pihak berelasi lainnya Other related parties HeidelbergCement Bangladesh 658 - 8,8955 - HeidelbergCement Bangladesh Hanson Australia Corporation 411 - 5,5563 - Hanson Australia Corporation Butra HeidelbergCement Sdn. Bhd. 267 - 3,6096 - Butra HeidelbergCement Sdn. Bhd. HeidelbergCement Asia Pte. Ltd. - 597 - 4,5138 HeidelbergCement Asia Pte. Ltd. Sub-total 1.336 597 18,0614 4,5138 Sub-total Total 1.467 1.822 19,8324 13,7758 Total Equity in net earnings of associated Bagian atas laba neto entitas asosiasi companies Entitas asosiasi Associated companies PT Pama Indo Mining 1.384 1.744 67,6111 27,0220 PT Pama Indo Mining PT Cibinong Center Industrial Estate 894 3.639 43,6737 56,3836 PT Cibinong Center Industrial Estate PT Bhakti Sari Perkasa Bersama 231 398 11,2848 6,1667 PT Bhakti Sari Perkasa Bersama PT Lintas Bahana Abadi - 1.469 - 22,7611 PT Lintas Bahana Abadi Total 2.047 6.454 100,0000 100,0000 Total