INVESTMENTS continued PT Penjaminan Infrastruktur Indonesia (Persero)

Laporan Tahunan 2016 319 PT Penjaminan Infrastruktur Indonesia Persero PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 526 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2016 Expressed in thousand of Rupiah, unless otherwise stated

7. PIUTANG USAHA

7. ACCOUNT RECEIVABLES

Piutang usaha terutama terdiri dari piutang atas pendapatan bunga deposito dan obligasi yang belum diterima serta piutang penjaminan. Informasi terkait pihak-pihak berelasi diungkapkan pada Catatan 21. Account receivables mainly represent interest receivables from time deposits and bonds and guarantee receivables. Information in respect of related parties is disclosed in Note 21.

8. ASET TETAP

8. FIXED ASSETS

2016 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Aset kepemilikan Direct ownership langsung: assets: Harga perolehan: Acquisition cost: Aset dalam penyelesaian - 18,192,949 - 18,160,389 32,560 Construction in progress Prasarana kantor 7,334,695 - - 18,160,389 25,495,084 Leasehold improvement Peralatan komputer 3,461,224 386,992 - - 3,848,216 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 616,185 2,524,394 - - 3,140,579 fixtures 11,412,104 21,104,335 - - 32,516,439 Akumulasi Accumulated penyusutan: depreciation: Prasarana kantor 6,793,556 1,676,165 - - 8,469,721 Leasehold improvement Peralatan komputer 2,182,408 492,732 - - 2,675,140 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 523,062 198,270 - - 721,332 fixtures 9,499,026 2,367,167 - - 11,866,193 Nilai buku 1,913,078 20,650,246 Net book value 2015 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Ending balance Additions Disposals balance Aset kepemilikan Direct ownership langsung: assets: Harga perolehan: Acquisition cost: Prasarana kantor 6,246,154 1,088,541 - 7,334,695 Leasehold improvement Peralatan komputer 2,282,146 1,192,481 13,403 3,461,224 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 546,148 70,037 - 616,185 fixtures 9,074,448 2,351,059 13,403 11,412,104 Akumulasi Accumulated Penyusutan: depreciation: Prasarana kantor 5,264,705 1,528,851 - 6,793,556 Leasehold improvement Peralatan komputer 1,601,530 594,281 13,403 2,182,408 Computer equipments Peralatan kantor, Office equipments, perabotan dan furnitures and perlengkapan 426,995 96,067 - 523,062 fixtures 7,293,230 2,219,199 13,403 9,499,026 Nilai buku 1,781,218 1,913,078 Net book value 2016 Annual Report 320 PT Penjaminan Infrastruktur Indonesia Persero PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 527 - Schedule CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENT 31 DECEMBER 2016 Expressed in thousand of Rupiah, unless otherwise stated

9. ASET TAK BERWUJUD

9. INTANGIBLE ASSETS

2016 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Harga perolehan: Acquisition cost: Piranti lunak 4,035,282 235,236 - 137,500 4,408,018 Software Aset dalam Construction in penyelesaian 182,216 87,623 - 137,500 132,339 progress 4,217,498 322,859 - - 4,540,357 Akumulasi Accumulated amortisasi: amortisation: Piranti lunak 1,841,648 1,008,525 - - 2,850,173 Software 1,841,648 1,008,525 - - 2,850,173 Nilai buku 2,375,850 1,690,184 Net book value 2015 Saldo Saldo awal akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposals Reclassifications balance Harga perolehan: Acquisition cost: Piranti lunak 3,583,878 451,404 - - 4,035,282 Software Aset dalam Construction in penyelesaian 34,375 147,841 - - 182,216 progress 3,618,253 599,245 - - 4,217,498 Akumulasi Accumulated amortisasi: amortisation: Piranti lunak 870,432 971,216 - - 1,841,648 Software 870,432 971,216 - - 1,841,648 Nilai buku 2,747,821 2,375,850 Net book value 10. BEBAN TANGGUHAN 10. DEFERRED EXPENSES 2016 2015 Beban tangguhan 71,327,113 87,979,509 Deferred expenses Cadangan kerugian penurunan nilai 13,386,382 13,386,382 Allowance for impairment losses 57,940,731 74,593,127 Beban tangguhan terutama merupakan biaya advisory yang terkait langsung dengan kegiatan pemrosesan dan pengaturan penjaminan jangka panjang dan akan dibebankan pada saat pendapatan dari penjaminan tersebut diakui. Deferred expenses mainly represent advisory costs which directly attributable to the processing and arranging activities in providing long-term guarantees and will be expensed upon the recognition of such fees. Pada tahun 2016, beban tangguhan yang dibebankan pada saat bersamaan dengan pengakuan pendapatan dari penjaminan adalah terkait proyek CJPP, Palapa Ring Paket Barat, Tengah dan Timur, SPAM Umbulan, Jalan Tol Batang-Semarang, Jalan Tol Manado-Bitung, Jalan Tol Pandaan-Malang dan Jalan Tol Balikpapan-Samarinda. On 2016, deferred expenses that expensed upon the recognition of guarantee fee are CJPP, Palapa Ring Western, Central and Eastern packages, SPAM Umbulan, Batang-Semarang Toll Road, Manado-Bitung Toll Road, Pandaan- Malang Toll Road and Balikpapan-Samarinda Toll Road.