ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSETS

are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For the Three month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 54 13. ASET TAKBERWUJUD lanjutan 13. INTANGIBLE ASSETS continued 31 MaretMarch 31, 2017 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Akumulasi amortisasi Accumulated amortization Hak atas tanah 1.835 102 - - 1.937 Land rights Perangkat lunak dan lisensi 89.845 3.770 - - 93.615 Software and licenses Total 91.680 3.872 - - 95.552 Total Nilai buku neto 21.699 20.206 Net book value 31 DesemberDecember 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Biaya perolehan Cost Hak atas tanah 8.872 - - - 8.872 Land rights Perangkat lunak dan lisensi 89.086 14.903 - 518 104.507 Software and licenses Total 97.958 14.903 - 518 113.379 Total Akumulasi amortisasi Accumulated amortization Hak atas tanah 1.430 405 - - 1.835 Land rights Perangkat lunak dan lisensi 76.176 13.669 - - 89.845 Software and licenses Total 77.606 14.074 - - 91.680 Total Nilai buku neto 20.352 21.699 Net book value Amortisasi aset takberwujud dibebankan sebagai berikut: Intangible assets amortization is charged as follows: Periode tiga bulan yang berakhir pada tanggal 31 Maret For the three month period ended March 31, 2017 2016 Beban pokok pendapatan 3.346 1.035 Cost of revenues Beban umum dan administrasi 526 338 General and administrative expenses Total 3.872 1.373 Total 14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES Mutasi properti investasi adalah sebagai berikut: The movements in investment properties are as follows: 31 MaretMarch 31, 2017 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Biaya perolehan Cost Tanah 50.586 - - - 50.586 Land Bangunan, prasarana dan Buildings, improvement instalasi 14.105 - - - 14.105 and installations Total 64.691 - - 64.691 Total Akumulasi penyusutan Accumulated depreciation Bangunan, prasarana dan Buildings, improvement instalasi 12.255 116 - 12.371 and installations Nilai buku neto 52.436 52.320 Net book value are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For the Three month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 55 14. PROPERTI INVESTASI lanjutan 14. INVESTMENT PROPERTIES continued 31 DesemberDecember 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Biaya perolehan Cost Tanah 50.586 - - - 50.586 Land Bangunan, prasarana dan Buildings, improvement instalasi 14.105 - - - 14.105 and installations Total 64.691 - - 64.691 Total Akumulasi penyusutan Accumulated depreciation Bangunan, prasarana dan Buildings, improvement instalasi 11.792 463 - - 12.255 and installations Nilai buku neto 52.899 52.436 Net book value Untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2017 dan 2016, beban penyusutan masing-masing sebesar Rp116 seluruhnya dialokasikan ke “beban umum dan administrasi” dalam laba rugi. For the three month periode ended March 31, 2017 and 2016, depreciation expenses amounting to Rp116, respectively, were charged to “general and administrative expenses” in profit or loss. Nilai wajar properti investasi pada tanggal 31 Maret 2017 dan 31 Desember 2016 dihitung berdasarkan Nilai Jual Objek Pajak “NJOP” masing-masing sebesar Rp360.353. The fair value of investment properties as March 31, 2017 and December 31, 2016 are calculated based on tax able sale value “NJOP” amounting to Rp360,353, respectively. Penghasilan sewa dari properti investasi untuk tahun yang berakhir pada tanggal 31 Maret 2017 dan 2016 masing-masing sebesar Rp3.241 dan AS291.053 dan Rp7.995 dan ASNihil. Rental income from investment properties for the years ended March 31, 2017 and 2016 amounted to Rp3,241 and US291,053 and Rp7.995 and USNil, respectively. Pada tanggal 31 Maret 2017 dan 31 Desember 2016, beberapa properti investasi telah diasuransikan untuk semua risiko dengan nilai pertanggungan masing-masing sebesar Rp29.487 dan Rp29.239. Manajemen berkeyakinan bahwa jumlah asuransi tersebut telah memadai untuk menutup kerugian yang mungkin timbul. As of March 31, 2017 and December 31, 2016, certain investment properties were covered by insurance against all risks at a total coverage amounting to Rp29,487 and Rp29,239, respectively. Management believes that the insurance coverage is adequate to cover possible losses. Berdasarkan penelaahan manajemen Grup, tidak terdapat kejadian-kejadian atau perubahan- perubahan keadaan yang mengindikasikan adanya penurunan nilai properti investasi pada tanggal 31 Maret 2017 dan 31 Desember 2016. Base d on the review of the Group’s management, there were no events or changes in circumstances which indicate impairment in the value of investment properties as of March 31, 2017 and December 31, 2016. 15. ASET LAIN-LAIN 15. OTHER ASSETS Aset lain-lain terdiri dari: Other assets consist of: 31 Maret 31 Desember March 31, December 31, 2017 2016 Barang konsumsi tahan lama - neto 19.968 24.953 Long-life consumable goods - net Biaya pemeliharaan tangguhan - neto 1.837 1.918 Deferred maintenance costs - net Lain-lain 12.184 8.674 Others Neto 33.989 35.545 Net