INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN ASSOCIATES

764 PT Pelabuhan Indonesia II Persero The original consolidated financial statements included herein are in the Indonesian language. PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for The Year then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 79 14. ASET PENGELOLAAN BERSAMA 14. JOINT CONTROLLED ASSETS Aset pengelolaan kerjasama merupakan aset yang diserahkan untuk dikelola oleh TPK Koja dan MKO MTKI masing-masing berdasarkan perjanjian kontraktual dengan PT Hutchison Ports Indonesia Catatan 45a dan PT Maspion Industrial Estate Catatan 45o, sebagai berikut: Jointly controlled assets represent assets that are transferred to be managed by TPK Koja dan MKO MTKI based on contractual agreement with PT Hutchison Ports Indonesia Note 45a and PT Maspion Industrial Estate Note 45o, respectively, as follow: 31 Desember 31 Desember December 31, Penambahan Pengurangan Reklasifikasi December 31, 2015 Additions Deductions Reclassifications 2016 Harga perolehan Acquisition cost Bangunan fasilitas pelabuhan 760.088.321 4.680.538 - - 764.768.859 Port facilities Alat fasilitas pelabuhan 86.424.760 - - - 86.424.760 Port equipment Instalasi fasilitas pelabuhan 5.746.427 151.857 - - 5.898.284 Port installation Jalan dan bangunan - 602.861 - - 602.861 Roads and buildings Peralatan - 609.224 - - 609.224 Equipment Emplasemen - 4.530.520 - - 4.530.520 Emplacement Total 852.259.508 10.575.000 - - 862.834.508 Total Akumulasi penyusutan Accumulated depreciation Bangunan fasilitas pelabuhan 280.185.905 19.741.440 - - 299.927.341 Port facilities Alat fasilitas pelabuhan 17.766.749 7.639.698 - - 25.406.447 Port equipment Instalasi fasilitas pelabuhan 602.219 594.613 - - 1.196.832 Port installation Jalan dan bangunan - 56.894 - - 56.894 Roads and buildings Peralatan - 149.260 - - 149.260 Equipment Emplasemen - 177.596 - - 177.596 Emplacement Total 298.554.873 28.359.500 - - 326.914.374 Total Nilai buku neto 553.704.635 535.920.134 Net book value 31 Desember 31 Desember December 31, Penambahan Pengurangan Reklasifikasi December 31, 2014 Additions Deductions Reclassifications 2015 Harga perolehan Acquisition cost Bangunan fasilitas pelabuhan 694.316.138 - - 65.772.183 760.088.321 Port facilities Alat fasilitas pelabuhan 86.424.760 - - - 86.424.760 Port equipment Instalasi fasilitas pelabuhan 5.689.430 56.997 - - 5.746.427 Port installation Aset tetap dalam konstruksi 60.502.823 5.269.360 - 65.772.183 - Construction in progress Total 846.933.151 5.326.357 - - 852.259.508 Total Akumulasi penyusutan Accumulated depreciation Bangunan fasilitas pelabuhan 263.112.698 17.073.207 - - 280.185.905 Port facilities Alat fasilitas pelabuhan 10.119.618 7.647.131 - - 17.766.749 Port equipment Instalasi fasilitas pelabuhan 44.811 557.408 - - 602.219 Port installation Total 273.277.127 25.277.746 - - 298.554.873 Total Nilai buku neto 573.656.024 553.704.635 Net book value 15. ASET TAKBERWUJUD 15. INTANGIBLE ASSETS 31 Desember 2016 31 Desember 2015 December 31, 2016 December 31, 2015 Aset hak konsesi 8.544.531.977 7.073.243.000 Concession rights assets Piranti lunak 222.941.434 207.023.211 Software application Aset takberwujud lainnya 20.188.981 19.390.409 Other intangible assets Subtotal 8.787.662.392 7.299.656.620 Sub-total Akumulasi amortisasi dan Accumulated amortization penyisihan penurunan nilai 170.621.978 118.583.350 allowance for impairment Neto 8.617.040.414 7.181.073.270 Net FINANCIAL STATEMENT 765 laporan Tahunan 2016 Annual Report The original consolidated financial statements included herein are in the Indonesian language. PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PERUSAHAAN PERSEROAN PERSERO PT PELABUHAN INDONESIA II AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for The Year then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 80 15. ASET TAKBERWUJUD lanjutan 15. INTANGIBLE ASSETS continued Aset hak konsesi Concession rights assets Aset hak konsesi merupakan aset yang dibangun berdasarkan hak yang diberikan oleh Kantor Otoritas Pelabuhan Utama Tanjung Priok kepada Perusahaan untuk membangun dan mengoperasikan Terminal Kalibaru di Pelabuhan Tanjung Priok berdasarkan Perjanjian Konsesi No. PP.00111OP.TPK-12 dan No. HK.5661511PI.II-12 tanggal 31 Agustus 2012 Catatan 44a, dengan rincian sebagai berikut: Concession rights assets represent assets which were constructed based on the right granted by Main Port Authority Office of Tanjung Priok to the Company to develop and operate Kalibaru Terminal at Tanjung Priok Port based on Concession Agreement No. PP.00111OP.TPK- 12 and No. HK.5661511PI.II-12 dated August 31, 2012 Note 44a, with details as follows: 31 Desember 31 Desember December 31, Penambahan Pengurangan Reklasifikasi December 31, 2015 Additions Deductions Reclassifications 2016 Biaya perolehan 7.073.243.000 1.471.288.977 - - 8.544.531.977 Cost Akumulasi amortisasi - 18.516.939 - - 18.516.939 Accumulated amortization Nilai tercatat 7.073.243.000 8.526.015.038 Carrying amount 31 Desember 31 Desember December 31, Penambahan Pengurangan Reklasifikasi December 31, 2014 Additions Deductions Reclassifications 2015 Biaya perolehan 3.968.947.740 3.104.295.260 - - 7.073.243.000 Cost Akumulasi amortisasi - - - - - Accumulated amortization Nilai tercatat 3.968.947.740 7.073.243.000 Carrying amount Pada tanggal 31 Desember 2016, persentase rata- rata penyelesaian pembangunan terminal Kalibaru masih dalam konstruksi sebesar 67,82. As of December 31, 2016, the average percentage completion of construction of Kalibaru terminal under construction is 67.82. Biaya pinjaman yang dikapitalisasi dalam aset hak konsesi pembangunan terminal Kalibaru untuk tahun yang berakhir pada tanggal 31 Desember 2016 adalah sebesar Rp79.153.179. Borrowing costs capitalized for the concession assets of Kalibaru terminal for the year ended December 31, 2016 amounted to Rp79,153,179. Manajemen Kelompok Usaha berkeyakinan bahwa tidak terdapat penurunan nilai aset hak konsesi pada tanggal 31 Desember 2016. The Group’s management believes that there was no impairment in the value of concession rights assets as of December 31, 2016. Piranti lunak Software Piranti lunak merupakan biaya yang telah dikeluarkan untuk pengembangan aplikasi Port Wide Solution untuk pelayanan car terminal, container terminal dan pergudangan beserta Annual Technical Support ATS dan change request, aplikasi piranti lunak yang berlisensi yang digunakan untuk proses pertukaran data secara elektronik electronic data interchange, aplikasi bidang operasional, ERP sistem informasi keuangan, personalia, teknik, pengembangan Port Community SystemInaportnet, aplikasi dash board system untuk menyajikan informasi mengenai performansi operasional, integrasi antar sistem, integrasi autogate dan VGM untuk sistem operasi terminal. Software application represents cost incurred for the development of Port Wide Solution application for car terminal services, container terminal services and warehouse and Annual Technical Support ATS and change request, licensed software application used for electronic data interchange, operational application, ERP finance, human resources, technical information system, development of Port Community System Inaportnet, dash board system application to present information regarding operational performance, system integration, autogate integration and VGM for terminal operating system.