ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSETS

are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Six month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 54 13. ASET TAKBERWUJUD lanjutan 13. INTANGIBLE ASSETS continued 30 JuniJune 30, 2017 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Akumulasi amortisasi Accumulated amortization Hak atas tanah 1.835 203 - - 2.038 Land rights Perangkat lunak dan lisensi 89.845 6.622 - - 96.467 Software and licenses Total 91.680 6.825 - - 98.505 Total Nilai buku neto 21.699 17.580 Net book value 31 DesemberDecember 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Biaya perolehan Cost Hak atas tanah 8.872 - - - 8.872 Land rights Perangkat lunak dan lisensi 89.086 14.903 - 518 104.507 Software and licenses Total 97.958 14.903 - 518 113.379 Total Akumulasi amortisasi Accumulated amortization Hak atas tanah 1.430 405 - - 1.835 Land rights Perangkat lunak dan lisensi 76.176 13.669 - - 89.845 Software and licenses Total 77.606 14.074 - - 91.680 Total Nilai buku neto 20.352 21.699 Net book value Amortisasi aset takberwujud dibebankan sebagai berikut: Intangible assets amortization is charged as follows: Periode enam bulan yang berakhir pada tanggal 30 juni For the six month period ended June 30, 2016 diaudit 2017 audited Beban pokok pendapatan 5.922 5.132 Cost of revenues Beban umum dan administrasi 903 652 General and administrative expenses Total 6.825 5.784 Total 14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES Mutasi properti investasi adalah sebagai berikut: The movements in investment properties are as follows: 30 JuniJune 30, 2017 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Biaya perolehan Cost Tanah 50.586 - - - 50.586 Land Bangunan, prasarana dan Buildings, improvement instalasi 14.105 - - - 14.105 and installations Total 64.691 - - 64.691 Total Akumulasi penyusutan Accumulated depreciation Bangunan, prasarana dan Buildings, improvement instalasi 12.255 232 - 12.487 and installations Nilai buku neto 52.436 52.204 Net book value are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Six month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 55 14. PROPERTI INVESTASI lanjutan 14. INVESTMENT PROPERTIES continued 31 DesemberDecember 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Biaya perolehan Cost Tanah 50.586 - - - 50.586 Land Bangunan, prasarana dan Buildings, improvement instalasi 14.105 - - - 14.105 and installations Total 64.691 - - 64.691 Total Akumulasi penyusutan Accumulated depreciation Bangunan, prasarana dan Buildings, improvement instalasi 11.792 463 - - 12.255 and installations Nilai buku neto 52.899 52.436 Net book value Untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016, beban penyusutan masing-masing sebesar Rp232 seluruhnya dialokasikan ke “beban umum dan administrasi” dalam laba rugi. For the six month periode ended June 30, 2017 and 2016, depreciation expenses amounting to Rp232, respe ctively, were charged to “general and administrative expenses” in profit or loss. Nilai wajar properti investasi pada tanggal 30 Juni 2017 dan 31 Desember 2016 dihitung berdasarkan Nilai Jual Objek Pajak “NJOP” masing-masing sebesar Rp360.353. The fair value of investment properties as June 30, 2017 and December 31, 2016 are calculated based on tax able sale value “NJOP” amounting to Rp360,353, respectively. Penghasilan sewa dari properti investasi untuk periode yang berakhir pada tanggal 30 Juni 2017 dan 2016 masing-masing sebesar Rp7.176 dan AS646.784 dan Rp991 dan AS621.909. Rental income from investment properties for the period ended June 30, 2017 and 2016 amounted to Rp7,176 and US646,784 and Rp991 and US621,909, respectively. Pada tanggal 30 Juni 2017 dan 31 Desember 2016, beberapa properti investasi telah diasuransikan untuk semua risiko dengan nilai pertanggungan masing-masing sebesar Rp29.487 dan Rp29.239. Manajemen berkeyakinan bahwa jumlah asuransi tersebut telah memadai untuk menutup kerugian yang mungkin timbul. As of June 30, 2017 and December 31, 2016, certain investment properties were covered by insurance against all risks at a total coverage amounting to Rp29,487 and Rp29,239, respectively. Management believes that the insurance coverage is adequate to cover possible losses. Berdasarkan penelaahan manajemen Grup, tidak terdapat kejadian-kejadian atau perubahan- perubahan keadaan yang mengindikasikan adanya penurunan nilai properti investasi pada tanggal 30 Juni 2017 dan 31 Desember 2016. Base d on the review of the Group’s management, there were no events or changes in circumstances which indicate impairment in the value of investment properties as of June 30, 2017 and December 31, 2016. 15. ASET LAIN-LAIN 15. OTHER ASSETS Aset lain-lain terdiri dari: Other assets consist of: 30 Juni 31 Desember June 30, December 31, 2017 2016 Barang konsumsi tahan lama - neto 19.466 24.953 Long-life consumable goods - net Biaya pemeliharaan tangguhan - neto 1.714 1.918 Deferred maintenance costs - net Lain-lain 21.464 8.674 Others Neto 42.644 35.545 Net