INVESTMENTS IN Krakatau Steel Biilingual 30 September 2013

PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 75 13. ASET TETAP 13. FIXED ASSETS Akun ini terdiri dari: This account consists of: Saldo Awal Penambahan Pengurangan Reklasifikasi Penyesuaian Translasi Saldo Akhir Kepemilikan Langsung Beginning balance Additions Deductions Reclassifications Translation Adjustment Ending balances Direct Ownership Harga perolehan Acquisition cost Tanah 17.405 5.826 793 - - 22.438 Land Bangunan 156.455 7.708 6.281 820 - 158.702 Buildings Mesin dan peralatan 727.601 9.656 7.645 90.603 60 820.155 Machineries and equipment Peralatan pabrik dan proyek 4.920 227 1.176 - 156 4.127 Plant and project equipment Alat pengangkutan 6.535 385 971 - - 5.949 Transportation equipment Peralatan rumah dan kantor 77.391 6.253 4.529 - 321 79.435 Office and housing equipment Aset dalam pembangunan 318.606 159.252 - 91.422 3.474 382.962 Construction in progress Aset sewa pembiayaan Bangunan - 4.623 - - - 4.623 Total harga perolehan 1.308.913 193.930 21.395 3.057 1.478.391 Total acquisition cost Akumulasi penyusutan Accumulated depreciation Bangunan 87.696 4.806 75 645 91.782 Buildings Mesin dan peralatan 408.354 34.656 745 129 442.394 Machineries and equipment Peralatan pabrik dan proyek 4.365 82 151 38 4.333 Plant and project equipment Alat pengangkutan 1.983 581 1 - 2.562 Transportation equipment Peralatan rumah dan kantor 57.579 1.583 605 386 58.944 Office and housing equipment Total akumulasi penyusutan 559.977 41.708 1.577 - 92 600.016 Total Accumulated depreciation Total Tercatat 748.936 152.221 19.818 2.965 878.376 Carrying Amount 30 September 2013 September 30, 2013 Saldo Awal Penambahan Pengurangan Reklasifikasi Penyesuaian Translasi Saldo Akhir Beginning balance Additions Deductions Reclassifications Translation Adjustment Ending balances Direct Ownership Kepemilikan Langsung Harga perolehan Acquisition cost Tanah 18,161 345 851 - 250 17,405 Land Bangunan 136,958 8,788 30 13,458 2,719 156,455 Buildings Mesin dan peralatan 658,136 7,444 2,900 66,696 1,775 727,601 Machineries and equipment Peralatan pabrik dan proyek 4,841 137 - - 58 4,920 Plant and project equipment Alat pengangkutan 3,089 3,673 4 - 223 6,535 Transportation equipment Peralatan rumah dan kantor 75,759 2,368 11 109 834 77,391 Office and housing equipment Aset dalam pembangunan 230,507 169,123 535 80,263 226 318,606 Construction in progress Total harga perolehan 1,127,451 191,878 4,331 - 6,085 1,308,913 Total acquisition cost Akumulasi penyusutan Accumulated depreciation Bangunan 82,638 5,840 59 - 723 87,696 Buildings Mesin dan peralatan 369,868 42,039 2,458 - 1,095 408,354 Machineries and equipment Peralatan pabrik dan proyek 4,122 343 23 - 77 4,365 Plant and project equipment Alat pengangkutan 1,483 543 4 - 39 1,983 Transportation equipment Peralatan rumah dan kantor 53,586 4,701 - - 708 57,579 Office and housing equipment Total akumulasi penyusutan 511,697 53,466 2,544 - 2,642 559,977 Total Accumulated depreciation Nilai Tercatat 615,754 138,412 1,787 - 3,443 748,936 Carrying Amount 31 Desember 2012 December 31, 2012 Beban penyusutan dialokasikan sebagai berikut: The allocation of depreciation expense is as follows: 30092013 30092012 Beban pokok pendapatan 36.730 48.136 Cost of revenues Beban usaha 4.977 5.330 Operating expenses Total 41.708 53.466 Total Biaya pinjaman yang dikapitalisasi pada aset dalam penyelesaian masing-masing sebesar US666 dan US10.949 untuk periode yang berakhir pada tanggal-tanggal 30 September 2013 dan 31 Desember 2012. Borrowing costs capitalized to construction in progress amounted to US666 and US10,949 for the periods ended September 30, 2013 and December 31, 2012, respectively. Hak atas tanah seluas 27,1 Ha masih dalam proses pengalihan hak menjadi nama Perusahaan. Masa hak atas tanah akan berakhir pada berbagai tahun yang berbeda mulai tahun 2012 sampai 2035. Manajemen berpendapat hak atas tanah tersebut dapat diperpanjang. The titles of landrights covering total area of 27.1 Ha are in the process of transfer to the Company‟s name. The landrights will expire in various years, ranging from 2012 to 2035. The management is of the opinion that the landrights are extendable. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 76 13. ASET TETAP lanjutan 13. FIXED ASSETS continued