BEBAN DIBAYAR DI MUKA PREPAID EXPENSES

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 - 64 - 12. PAJAK DIBAYAR DI MUKA

12. PREPAID TAXES

31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Perseroan The Company Pajak Penghasilan Badan Catatan 39: Corporate Income Tax Note 39: 2017 74.739.095 - 2017 2016 146.900.890 146.900.890 2016 2015 34.091.982 34.091.982 2015 Subjumlah 255.731.967 180.992.872 Subtotal Entitas anak Subsidiaries Pajak Penghasilan Badan 65.717.039 100.123.904 Corporate Income Tax Pajak Pertambahan Nilai 267.295.918 312.883.782 Value Added Tax Lain-lain di baw ah Rp10.000.000 1.385.559 222.305 Others below Rp10,000,000 Subjumlah 334.398.516 413.229.991 Subtotal Jumlah 590.130.483 594.222.863 Total 13. INVESTASI PADA ENTITAS ASOSIASI 13. INVESTMENT IN ASSOCIATES 31 Maret 31 Desember 31 Maret 31 Desember Tempat March 31, December 31, March 31, December 31, Nama entitas asosiasi Aktivitas utama kedudukan 2017 2016 2017 2016 Name of associates Principal activity Domicili Unaudited Audited Unaudited Audited PT Sw adaya Graha Kontraktor dan persew aan alat-alat berat Gresik 25,00 25,00 87.947.914 93.306.644 Contractor and lessor of heavy equipment PT Igasar Distribusi semenCement distribution Padang 12,00 12,00 738.849 677.999 Jumlah Total 88.686.763 93.984.643 Nilai investasi Investment amount Persentase kepemilikan dan hak suara yang dimiliki Grup Percentage of ownership held by the Group interest and voting power Seluruh entitas asosiasi dicatat dengan menggunakan metode ekuitas dalam laporan keuangan konsolidasian ini. All of the above associates are accounted for using the equity method in these consolidated financial statements. Persentase kepemilikan entitas anak SP pada PT Igasar kurang dari 20 namun kepemilikan tersebut diklasifikasi sebagai investasi pada entitas asosiasi karena SP mempunyai pengaruh signifikan pada PT Igasar melalui Koperasi Keluarga Besar Semen Padang. The percentage ownership of the subsidiary SP in PT Igasar is less than 20, but such ownership is classified as investments in associate as SP has significant influence on PT Igasar through Koperasi Keluarga Besar Semen Padang. Sebagaimana dijelaskan pada Catatan 1b dan 48, pada tanggal 30 Juni 2016 VUB menjadi entitas anak dari SIB. As disclosed in Notes 1b and 48, as of June 30, 2016, VUB became a subsidiary of SIB. Sejak 1 Nopember 2016, SIL menjadi entitas anak Perseroan. Perseroan menambah kepemilikan pada PT Swadaya Graha SWG menjadi 33,06 melalui akuisisi SIL yang dilakukan oleh Perseroan Catatan 1 dan 48. Since November 1, 2016, SIL became subsidiary of the Company. The Company increased its ownership on PT Swadaya Graha SWG to become 33.06 through acquisition of SIL Notes 1 and 48. Ringkasan informasi keuangan entitas asosiasi dibawah ini merupakan jumlah yang disajikan dalam laporan keuangan entitas asosiasi yang disusun sesuai dengan Standar Akuntansi Keuangan Indonesia. The summarized financial information below represents amounts shown in the associates’ financial statements prepared in accordance Indonesian Financial Accounting Standards. 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 - 65 - 31 Maret 31 Desember 31 Maret 31 Desember 31 Maret 31 Desember 31 Maret 31 Desember March 31, December 31, March 31, December 31, March 31, December 31, March 31, December 31, 2017 2016 2017 2016 2017 2016 2017 2016 Unaudited Audited Unaudited Audited Unaudited Audited Unaudited Audited Aset lancar 590.515.652 608.405.605 - - - - 82.708.266 83.453.086 Current assets Aset tidak lancar 115.280.460 121.382.940 - - - - 25.307.023 27.355.102 Non-current assets Jumlah Aset 705.796.112 729.788.545 - - - - 108.015.289 110.808.188 Total Assets Liabilitas jangka pendek 488.805.431 484.109.551 - - - - 82.550.207 85.498.583 Current liabilities Liabilitas jangka panjang 65.963.736 73.428.169 - - - - 19.308.008 19.659.612 Non-current liabilities Ekuitas yang dapat diatribusikan Equity attributable to owners kepada pemilik entitas induk 151.026.945 172.250.825 - - - - 6.157.073 5.649.993 of the companies Kepentingan non-pengendali - - - - - - - - Non-controlling interests Jumlah Liabilitas dan Ekuitas 705.796.112 729.788.545 - - - - 108.015.288 110.808.188 Total Liabilities and Equity 31 Maret 31 Maret 31 Maret 31 Maret 31 Maret 31 Maret 31 Maret 31 Maret March 31, March 31, March 31, March 31, March 31, March 31, March 31, March 31, 2017 2016 2017 2016 2017 2016 2017 2016 Unaudited Audited Unaudited Audited Unaudited Audited Unaudited Audited Pendapatan 118.581.461 258.771.851 - 1.096.017.864 - 137.970.335 58.197.561 110.438.297 Revenue Beban 139.805.341 236.742.316 - 1.082.506.313 - 136.901.800 57.690.481 109.858.405 Expenses Laba rugi periode berjalan 21.223.880 22.029.535 - 13.511.551 - 1.068.535 507.080 579.892 Profit loss for the period Laba rugi yang dapat diatribusikan kepada: Profit loss attributable to: Pemilik entitas induk 21.223.880 3.283.422 - 13.202.205 - 1.068.535 507.080 579.892 Owners of the companies Kepentingan non-pengendali - - - 309.346 - - - - Non-controlling interests Laba rugi periode berjalan 21.223.880 3.283.422 - 13.511.551 - 1.068.535 507.080 579.892 Profit loss for the period Penghasilan komprehensif lain yang dapat Other comprehensive income diatribusikan kepada: attributable to: Pemilik entitas induk 211.040 235.132 - - - - - - Owners of the companies Kepentingan non-pengendali - - - - - - - - Non-controlling interests Jumlah penghasilan komprehensif lain Total other comprehensive income periode berjalan 211.040 235.132 - - - - - - for the period Jumlah laba komprehensif yang dapat Total comprehensive income diatribusikan kepada: attributable to: Pemilik entitas induk 21.434.920 3.048.290 - 13.202.205 - 1.068.535 507.080 579.892 Owners of the companies Kepentingan non-pengendali - - - 309.346 - - - - Non-controlling interests Jumlah laba komprehensif Total comprehensive income periode berjalan 21.434.920 3.048.290 - 13.511.551 - 1.068.535 507.080 579.892 for the period PT Igasar PT Semen Indonesia Logistik PT Varia Usaha Beton PT Swadya Graha Berikut ini merupakan rekonsiliasi dari ringkasan informasi keuangan di atas terhadap jumlah tercatat dari bagian entitas asosiasi yang diakui dalam laporan keuangan konsolidasian: Reconciliation of the above summarized financial information to the carrying amount of interest in the associates recognized in the consolidated financial statements are as follows: 31 Maret 31 Desember 31 Maret 31 Desember March 31, December 31, March 31, December 31, 2017 2016 2017 2016 Unaudited Audited Unaudited Audited Aset bersih entitas asosiasi 151.026.945 172.250.825 6.157.073 5.649.993 Net assets of the associate Proportion of the Groups ow nerships Proporsi bagian kepemilikan Grup 33,00 33,00 12,00 12,00 interest Ekuitas yang diatribusikan Equity attributable to ke pemilik entitas induk 49.929.508 56.946.123 738.849 677.999 ow ners of the Company Penyesuaian nilai w ajar ast tetap 30.517.106 30.517.106 - - Fair falue adjustments of fixed assets Penyesuaian 7.501.300 5.843.415 - - Adjustments Nilai catat bagian Grup 87.947.914 93.306.644 738.849 677.999 Carrying amount of the Groups intere PT Sw adya Graha PT Igasar Nilai aset bersih Saldo dialihkan darike Saldo 31 Desember perusahaan asosiasi,

Bagian 31 Maret

2016 Pelepasan dan lain-lain laba rugi 2017 Persentase Balance at Net asset transfer bersih Balance at kepemilikan December 31, fromto associates, Equity in net Dividen March 31, Percentage of Nama entitas asosiasi 2016 disposals and others income loss Dividends 2017 ow nership Name of associate Perseroan The Company PT Sw adaya Graha 93.306.644 - 5.358.730 - 87.947.914 33,06 PT Sw adaya Graha Entitas anak SP Subsidiary SP PT Igasar 677.999 - 60.850 - 738.849 12,00 PT Igasar 93.984.643 - 5.297.880 - 88.686.763 Saldo Nilai aset bersih Saldo 31 Desember dialihkan darike 31 Desember 2015 perusahaan asosiasi, Bagian 2016 Balance at Pelepasan dan lain-lain laba rugi Balance at Persentase December 31, Net asset transfer bersih December 31, kepemilikan 2015 fromto associates, Equity in net Dividen 2016 Percentage of Nama entitas asosiasi Audited disposals and others income loss Dividends Audited ow nership Name of associate Perseroan The Company PT Sw adaya Graha 32.277.419 45.825.187 17.314.407 2.110.369 93.306.644 25,00 PT Sw adaya Graha PT Semen Indonesia Logistik 136.090.233 144.010.978 19.248.493 11.327.748 - 24,95 PT Semen Indonesia Logistik Entitas anak SP Subsidiary SP PT Igasar 584.587 - 665.826 572.414 677.999 12,00 PT Igasar 168.952.239 98.185.791 37.228.726 14.010.531 93.984.643