BEBAN TANGGUHAN DEFERRED CHARGES

AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 76 - 17. ASET TAKBERWUJUD

17. INTANGIBLE ASSETS

MUTASI MOVEMENTS 31 Desember 31 Maret December 31, Selisih kurs March 31, 2015 Penambahan Pengurangan Reklasifikasi Foreign 2016 Audited Additions Deductions Reclassifications exchange Unaudited Biaya perolehan: Acquisition cost: Lisensi 816.853.956 - - - 28.753.709 788.100.247 Licenses Merek dagang 199.566.769 - - - 6.552.282 193.014.487 Trademark Piranti perangkat lunak 173.028.889 - - - 25.751 173.003.138 Computer software Pengurusan perpanjangan hak atas tanah 10.995.312 - - - - 10.995.312 Land rights renewal Goodwill 165.832.259 - - - 5.981.183 159.851.076 Goodwill 1.366.277.185 - - - 41.312.925 1.324.964.260 Akumulasi amortisasi Accumulated amortization dan penurunan nilai: and impairment: Lisensi 59.499.078 4.909.441 - - 17.667.310 82.075.829 Licenses Merek dagang 54.233.667 4.474.977 - - 16.103.828 74.812.472 Trademark Piranti perangkat lunak 114.153.815 8.315.566 - - 25.751 122.443.630 Computer software Pengurusan perpanjangan hak atas tanah 4.084.389 331.217 - - - 4.415.606 Land rights renewal 231.970.949 18.031.201 - - 33.745.387 283.747.537 Nilai tercatat neto 1.134.306.236 1.041.216.723 Net carrying amount Merk dan lisensi merupakan aset takberwujud yang diakui sehubungan dengan akusisi TLCC. Trademark and license represent intangible assets recognized in connection with the acquisition of TLCC. Beban amortisasi aset takberwujud seluruhnya dicatat pada beban penjualan dan beban umum dan administrasi dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Amortization of intangible assets is recorded to selling and general and administration expenses in the consolidated statements of profit or loss and other comprehensive income. 18. UANG MUKA INVESTASI 18. ADVANCES FOR INVESTMENT 31 Maret 31 Desember March 31, December 31, 2016 2015 Unaudited Audited Proyek Pabrik Rembang 367.828.953 203.710.456 Rembang Plant Project Pabrik Semen Indarung VI 123.967.720 113.529.703 Indarung VI Cement Plant Pembelian barang investasi 11.147.913 11.039.959 Purchase of investment goods Jumlah 502.944.586 328.280.118 Total Akun ini merupakan uang muka pembelian barang modal dan akan direklasifikasi ke dalam aset dalam penyelesaian pada saat pengiriman peralatan kepada Grup. This account represents advances for capital expenditures and will be reclassified into construction in progress upon delivery of the related equipment to the Group. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued - 77 - 19. ASET LAIN-LAIN

19. OTHER ASSETS 31 Maret

31 Desember March 31, December 31, 2016 2015 Unaudited Audited Uang muka pembelian tanah 213.715.849 224.143.602 Advance for purchase of land Aset reklamasi tambang 40.749.485 59.943.061 Reclamation asset Piutang jangka panjang 20.236.667 42.591.128 Long-term receivables Jaminan 18.835.883 18.295.152 Security deposits Uang muka sewa 6.325.528 - Advances rental Lainnya 52.910.493 15.135.614 Others Jumlah 352.773.905 360.108.557 Total Uang muka pembelian tanah adalah pembelian tanah oleh entitas anak KIG seluas 2.723.316 meter persegi yang berlokasi di Tuban, Gresik dan Rembang dengan tujuan untuk dijual di masa yang akan datang. Advance for purchase of land consists of purchase of 2,723,316 square meter land by subsidiary KIG located in Tuban, Gresik and Rembang which are intended to be sold in the future. 20. PINJAMAN 20. BORROWINGS

a. Jangka pendek

a. Short-term 31 Maret

31 Desember March 31, December 31, 2016 2015 Unaudited Audited Rupiah Rupiah Pihak ketiga: Third parties: Indonesia Eximbank 130.098.763 134.704.585 Indonesia Eximbank Jumlah 130.098.763 134.704.585 Subtotal Pihak berelasi: Related parties: PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 600.000 - Persero Tbk Jumlah 600.000 - Subtotal Jumlah 130.698.763 134.704.585 Total Dong Vietnam Vietnamese Dong Pihak berelasi: Related parties: Sapa Vietnam JSC 3.758.356 3.898.983 Sapa Vietnam JSC Jumlah 3.758.356 3.898.983 Subtotal Jumlah 134.457.119 138.603.568 Total