BEBAN TANGGUHAN DEFERRED CHARGES

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 - 71 - Sewa jangka panjang merupakan biaya sewa tanah yang diamortisasi selama dua puluh hingga lima puluh tahun. Long-term prepaid rent represents land rentals, which are amortized over twenty to fifty years. Biaya instalasi telepon dan listrik diamortisasi selama lima tahun. The cost of telephone and electrical installations are amortized over five years. 17. ASET TAKBERWUJUD - BERSIH 17. INTANGIBLE ASSETS- NET Akuisisi 31 Desember entitas anak Selisih kurs 31 Maret December 31, Acquisition of Penambahan Pengurangan Foreign March 31, 2016 subsidiary Additions Deductions exchange 2017 Biaya perolehan: Acquisition cost: Lisensi 771.420.959 - - 218.063 16.539.743 754.663.153 Licenses Merek dagang 174.939.873 - 400 - 3.769.013 171.171.260 Trademark Piranti perangkat lunak 173.174.266 - - - 14.813 173.159.453 Computer softw are Pengurusan perpanjangan hak atas tanah 11.052.058 - 109.267 10.625 - 11.150.700 Land rights renew al Hubungan pelanggan 318.760.596 - - - - 318.760.596 Customer relation Goodw ill 205.279.847 - - - 3.440.503 201.839.344 Goodw ill 1.654.627.599 - 109.667 228.688 23.764.072 1.630.744.506 Akumulasi amortisasi Accumulated amortization dan penurunan nilai: and impairment: Lisensi 76.855.220 - 4.675.658 58.264 1.634.891 79.837.723 Licenses Merek dagang 69.976.057 - 4.261.883 - 1.490.210 72.747.730 Trademark Piranti perangkat lunak 147.346.418 - 8.269.739 - 14.812 155.601.345 Computer softw are Pengurusan perpanjangan hak atas tanah 5.370.334 - 320.590 - - 5.690.924 Land rights renew al 299.548.029 - 17.527.870 58.264 3.139.913 313.877.722 Nilai tercatat neto 1.355.079.570 1.316.866.784 Net carrying amount Akuisisi 31 Desember entitas anak Selisih kurs 31 Desember December 31, Acquisition of Penambahan Pengurangan Foreign December 31, 2015 subsidiary Additions Deductions exchange 2016 Harga perolehan: Acquisition cost: Lisensi 816.853.956 3.746.015 - - 49.179.012 771.420.959 Licenses Merek dagang 199.566.769 - - - 24.626.896 174.939.873 Trademark Piranti perangkat lunak 173.028.889 - 171.812 - 26.435 173.174.266 Computer softw are Pengurusan perpanjangan hak atas tanah 10.995.312 99.246 - 42.500 - 11.052.058 Land rights renew al Hubungan pelanggan - 318.760.596 - - - 318.760.596 Customer relation Goodw ill 165.832.259 45.587.563 - - 6.139.975 205.279.847 Goodw ill 1.366.277.185 368.193.420 171.812 42.500 79.972.318 1.654.627.599 Akumulasi amortisasi Accumulated amortization dan penurunan nilai: and impairment: Lisensi 59.499.078 76.178 19.286.200 - 2.006.236 76.855.220 Licenses Merek dagang 54.233.667 - 17.571.086 - 1.828.696 69.976.057 Trademark Piranti perangkat lunak 114.153.815 - 33.219.038 - 26.435 147.346.418 Computer softw are Pengurusan perpanjangan hak atas tanah 4.084.389 2.931 1.283.014 - - 5.370.334 Land rights renew al 231.970.949 79.109 71.359.338 - 3.861.367 299.548.029 Nilai tercatat neto 1.134.306.236 1.355.079.570 Net carrying amount Merk, lisensi dan hubungan pelanggan merupakan aset takberwujud yang diakui sehubungan dengan akusisi TLCC dan VU. Trademark, licenses and customer relation represent intangible assets recognized in connection with the acquisition of TLCC and VU. 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. 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 - 72 - 18. UANG MUKA INVESTASI

18. ADVANCES FOR INVESTMENT

31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Proyek Pabrik Rembang 80.676.639 119.532.355 Rembang Plant Project Pabrik Semen Indarung VI 35.966.866 42.533.282 Indarung VI Cement Plant Pembelian barang investasi 11.893.721 17.151.413 Purchase of investment goods Jumlah 128.537.226 179.217.050 Total Akun ini merupakan uang muka pembelian barang modal dan akan direklasifikasi ke dalam aset dalam pembangunan 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. 19. ASET TIDAK LANCAR LAINNYA 19. OTHER NON-CURRENT ASSETS 31 Maret 31 Desember March 31, December 31, 2017 2016 Unaudited Audited Uang muka pembelian tanah 116.188.259 116.188.259 Advance for purchase of land Tanah untuk pengembangan 95.808.583 94.929.247 Land for development Aset reklamasi tambang 59.333.422 53.902.131 Reclamation asset Jaminan 35.173.380 35.273.380 Security deposits Piutang jangka panjang 16.299.524 17.283.810 Long-term receivables Lainnya 23.613.375 30.288.769 Others Jumlah 346.416.543 347.865.596 Total Uang muka pembelian tanah adalah pembelian tanah oleh entitas anak KIG seluas 2.587.707 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 2,587,707 square meters land by a subsidiary KIG located in Tuban, Gresik and Rembang which are intended to be sold in the future.