PERSEDIAAN – BERSIH INVENTORIES - NET

PT Semen Indonesia Persero Tbk. 482 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued 15. ASET TETAP

15. FIXED ASSETS

Akuisisi anak 1 Januari perusahaan Selisih kurs 31 December January 1, Acquisition of Penambahan Pengurangan Reklasifikasi Foreign December 31, 2016 subsidiaries Additions Deductions Reclassifications exchange 2016 Biaya perolehan: Acquisition cost: Pemilikan Langsung Direct Ownership Tanah 228.355.778 152.868.805 7.396.548 4.410 - - 388.616.721 Land Tanah pertambangan 191.176.570 2.166.524 401.091.365 - 65.617.470 - 660.051.929 Mining properties Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 7.535.015.673 262.028.055 90.079.027 4.069.989 187.966.546 49.113.741 8.021.905.571 and harbors Mesin-mesin 19.684.714.643 95.150.630 194.572.532 34.125.474 498.945.203 90.400.800 20.348.856.734 Machinery Alat-alat berat dan Heavy equipment and kendaraan 1.021.051.927 1.042.630.340 47.513.669 32.518.544 23.466.009 500.668 2.101.642.733 vehicles Perlengkapan dan peralatan Furniture and office kantor 634.551.077 81.147.679 33.786.905 201.989 31.559.496 125.067 780.718.101 equipment Aktiva dalam penyelesaian: Construction in progress: Tanah 712.062.918 - 77.168.498 - 65.617.470 - 723.613.946 Land Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 979.106.571 22.589.879 1.146.882.043 - 231.541.073 2.338.502 1.914.698.918 and harbors Mesin-mesin 2.536.360.180 496.335 1.857.083.347 - 478.477.202 - 3.915.462.660 Machinery Alat - alat berat Heavy equipment and kendaraan 9.565.404 4.774.105 58.044.651 - 19.669.311 - 52.714.849 vehicles Peralatan 88.571.310 1.491.458 547.822.707 - 12.249.668 - 625.635.807 Equipment Pabrik semen 2.643.836.627 - 1.408.208.108 - - - 4.052.044.735 Cement plant 36.264.368.678 1.665.343.810 5.869.649.400 70.920.406 - 142.478.778 43.585.962.704 Aset sewa pembiayaan Leased Assets Bangunan 141.135.734 - 80.314.184 - - - 221.449.918 Buildings Alat - alat berat Heavy equipment and kendaraan 209.317.526 4.172.500 437.402.561 53.534.851 - - 597.357.736 vehicles Perlengkapan dan peralatan Furniture and office kantor 36.150.521 - - - - - 36.150.521 equipment 386.603.781 4.172.500 517.716.745 53.534.851 - - 854.958.175 36.650.972.459 1.669.516.310 6.387.366.145 124.455.257 - 142.478.778 44.440.920.879 Akumulasi penyusutan Accumulated depreciation dan deplesi: and depletion: Pemilikan Langsung Direct Ownership Tanah pertambangan 98.738.990 403.259 3.252.936 - - - 102.395.185 Mining properties Bangunan, jalan, jembatan Buildings, roads, bridges dan pelabuhan 2.204.400.765 33.962.298 250.568.977 3.791.531 - 13.087.006 2.472.053.503 and harbours Mesin-mesin 7.745.741.522 43.138.779 1.107.029.463 24.493.014 - 43.776.965 8.827.639.785 Machinery Alat-alat berat dan Heavy equipment and kendaraan 798.654.517 491.957.671 93.846.253 30.443.766 - 70.500 1.353.944.175 vehicles Perlengkapan dan peralatan Furniture and office kantor 478.497.395 42.310.646 59.463.378 194.105 - 17.798 580.059.516 equipment 11.326.033.189 611.772.653 1.514.161.007 58.922.416 - 56.952.269 13.336.092.164 Aset sewa pembiayaan Leased Assets Bangunan 81.728.138 - 34.917.965 - - - 116.646.103 Buildings Alat - alat berat Heavy equipment and kendaraan 60.463.323 434.635 87.606.242 22.680.793 - - 125.823.407 vehicles Perlengkapan dan peralatan Furniture and office kantor 15.065.099 - 543.899 - - - 15.608.998 equipment 157.256.560 434.635 123.068.106 22.680.793 - - 258.078.508 11.483.289.749 612.207.288 1.637.229.113 81.603.209 - 56.952.269 13.594.170.672 Nilai tercatat neto 25.167.682.710 30.846.750.207 Net carrying amount Beban penyusutan dan deplesi aset tetap dialokasikan sebagai berikut: Depreciation and depletion expense of fixed assets were allocated as follows: 2016 2015 Beban pabrikasi 1.564.270.726 1.333.591.265 Manufacturing overhead Beban penjualan, umum dan Selling, general and administration administrasi 72.958.387 93.500.782 expenses Jumlah 1.637.229.113 1.427.092.047 Total Hak atas tanah Grup berupa Sertifikat Hak Milik “SHM” dan Sertifikat Hak Guna Bangunan “SHGB”. SHGB memiliki masa berlaku antara tahun 2017 hingga 2044. Manajemen berpendapat bahwa SHGB tersebut dapat diperpanjang. The Group’s land represents freehold land “SHM” and land-use rights “SHGB”. The SHGB will expire between 2017 until 2044. Management believes that the SHGB are extendable. Laporan Keuangan 2016 483 PT SEMEN INDONESIA PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated Continued Pada tanggal 31 Desember 2016 tingkat penyelesaian atas aset dalam penyelesaian adalah sebagai berikut: The completion stage of construction in progress as of December 31, 2016 is as follows: Estim asi tahun Persentase penyelesaian penyelesaian Estimated Completion completion percentage year Tanah pertambangan 16 - 98 2017 Mining properties Bangunan, jalan, jembatan Building, roads, brodges dan pelabuhan 1 - 98 2017 and harbors Mesin-mesin 2 - 98 2017 Machineries Perlengkapan 22 - 95 2017 Equipment Pabrik Semen 78 - 98 2017 Cement plants Untuk tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015, biaya perolehan pembangunan pabrik semen dan pembangkit listrik termasuk biaya pinjaman yang dikapitalisasi sebesar masing-masing Rp254.915.315 dan Rp178.283.354, selisih kurs mata uang asing yang merupakan lindung nilai atas komitmen pengadaan peralatan utama masing-masing sebesar Rp27.985.118 dan Rp29.063.919. Biaya pinjaman terdiri dari biaya bunga dan amortisasi biaya transaksi atas pinjaman bank. Tingkat kapitalisasi rata-rata adalah 8.00 - 10,58 dan 12,46 pada tahun 2016 dan 2015. For the year ended December 31, 2016 and 2015, the construction costs of cement and power plants include capitalized borrowing costs of Rp254,915,315 and Rp178,283,354, respectively, and foreign currency exchange differences arose from hedging commitments for the procurement of main equipment of Rp27,985,118 and Rp29,063,919, respectively. Borrowing costs consist of interest expense and amortization of transaction costs on bank loans. The average capitalization rates were 8.00 - 10.58 and 12.46 in 2016 and 2015. Penambahan aset tetap yang berasal dari transaksi non-kas aktivitas investasi dan pendanaan untuk periode yang berakhir pada tanggal 31 Desember 2016 dan 2015 masing-masing adalah sebagai berikut: Addition of fixed assets from a non-cash transactions in investing and financing activities for period ended December 31, 2016 and 2015, are as follows:  Setoran modal pemegang saham minoritas dalam bentuk tanah masing-masing sebesar Rp280.510.000 dan RpNihil.  Capital infusion of minority shareholder in the form of land of Rp280,510,000 and RpNil respectively.  Reklasifikasi dari uang muka proyek dan hutang masing-masing sebesar Rp414.297.041 dan Rp653.796.641.  Reclassification of project advances and payables of Rp414,297,041 and Rp653,796,641, respectively.  Aset sewa pembiayaan masing-masing sebesar Rp517.716.794 dan Rp83.917.837.  Assets under finance leases of Rp517,716,794 and Rp83,917,837, respectively.  Kapitalisasi beban pinjaman yang belum dibayar masing-masing sebesar Rp104.820.280 dan Rp3.289.386.  Capitalization of unpaid borrowing costs of Rp104,820,280 and Rp3,289,386, respectively.  Kapitalisasi biaya pembongkaran masing- masing sebesar Rp5.538.858 dan Rp3.812.720.  Capitalization of costs of dismantling of Rp5,538,858 and Rp3,812,720, respectively. Aset tetap tertentu digunakan sebagai jaminan atas fasilitas pinjaman non-kas dan fasilitas kredit investasi Catatan 20. Certain fixed assets are used as collateral for non- cash loan facilities and credit investment facilities Note 20.