FINANCE LEASE LIABILITIES FinRpt TW3 SMGR LK SMI 30 Sept 2015

DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 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 SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 92 - Liabilitas sewa pembiayaan dikenakan bunga yang berkisar antara 2,95 sampai dengan 15,76 per tahun. The financial leases are subject to interest at rates ranging from 2.95 to 15.76 per annum. Dana Pensiun Semen Gresik, Koperasi Karyawan Semen Tonasa, Yayasan Kesejahteraan Semen Tonasa, PT Pelayaran Tonasa Lines, dan PT PBM Biringkasi Raya adalah pihak berelasi Catatan 42. Dana Pensiun Semen Gresik, Koperasi Karyawan Semen Tonasa, Yayasan Kesejahteraan Semen Tonasa, PT Pelayaran Tonasa Lines, and PT PBM Biringkasi Raya are related parties Note 42. 22. UTANG USAHA 22. TRADE PAYABLES 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Pihak ketiga: Third parties: Rupiah 2.256.401.280 1.966.875.963 Rupiah Euro 71.690.082 42.110.609 Euro Dolar Amerika Serikat 71.020.606 149.893.292 United States Dollars Dong Vietnam 3.269.477 4.055.272 Vietnamese Dong Mata uang asing lainnya 497.672 1.432.101 Other foreign currencies Jumlah 2.402.879.117 2.164.367.237 Subtotal Pihak berelasi Related parties: Rupiah 837.771.590 857.696.192 Rupiah Dolar Amerika Serikat 16.347.578 1.754.266 United States Dollars Dong Vietnam 1.471 11.273.838 Vietnamese Dong Mata uang asing lainnya 11.825.754 169.594 Other foreign currencies Jumlah 865.946.393 870.893.891 Subtotal Jumlah 3.268.825.510 3.035.261.128 Total Umur utang usaha adalah sebagai berikut: The aging of trade payables is as follows: 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Lancar 2.251.186.588 2.245.237.561 Current Lewat jatuh tempo: Overdue: 1 - 45 hari 307.122.862 480.107.678 1 - 45 days 46 - 135 hari 412.564.228 128.622.548 46 - 135 days 136 - 365 hari 103.940.407 158.675.786 136 - 365 days Lebih dari 365 hari 194.011.425 22.617.555 Over 365 days 3.268.825.510 3.035.261.128 Utang usaha berasal dari pembelian barang dan jasa. Untuk rincian transaksi dan saldo dengan pihak berelasi lihat Catatan 42. The trade payables involve purchases of goods and services. For details of related party transactions and balances refer to Note 42. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA 30 SEPTEMBER 2015 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 SEPTEMBER 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 93 - 23. UTANG LAIN-LAIN

23. OTHER PAYABLES a. Utang Lain-lain

– Lancar a. Other Payables - Current 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Pihak ketiga: Third parties: Utang pembelian aset tetap 129.111.375 117.960.556 Purchase of fixed assets payables Uang titipan 21.390.302 9.020.053 Deposits received Lainnya 40.233.237 55.724.328 Others Jumlah 190.734.914 182.704.937 Subtotal Pihak berelasi 74.376.220 32.295.840 Related parties Jumlah 265.111.134 215.000.777 Total Utang lain-lain kepada pihak berelasi terutama berkaitan dengan transaksi penyediaan jasa untuk proyek pembangunan pabrik baru dan pembelian aset tetap lainnya. Other payables to related parties mainly related to the services for the construction of new plants and other fixed assets. b. Liabilitas Jangka Panjang Lainnya b. Other Non-Current Liabilities 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Sewa jangka panjang 114.067.659 8.706.024 Long-term prepaid rent Pendapatan tangguhan 2.080.677 3.143.891 Deferred income Retensi 105.142 105.142 Retention Jumlah 116.253.478 11.955.057 Total 24. BEBAN YANG MASIH HARUS DIBAYAR 24. ACCRUED EXPENSES 30 September 31 Desember September 30, December 31, 2015 2014 Unaudited Unaudited Productivity allowances, Promosi peningkatan penjualan 252.620.349 199.207.341 Sales promotion Pengangkutan 147.335.729 105.618.002 Transportation Asuransi, sewa dan ekspedisi 75.978.907 9.587.481 Insurance, rent and expedition Bina lingkungan 8.531.002 5.152.867 Partnership program Pemeliharaan 7.501.657 3.546.785 Maintenance Jasa profesional 6.650.832 32.680.458 Professional fees Retribusi pertambangan 6.329.392 7.411.840 Mining rights fees Beban pengantongan 5.189.140 213.103 Packer fees Listrik 2.207.560 4.377.619 Electricity Bunga - 190.373 Interest Lain-lain di bawah Rp1.000.000 70.101.282 77.448.249 Others below Rp 1,000,000 582.445.850 445.434.118