Fixed assets and depreciation

PT ADARO ENERGY Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 531 Schedule LAPORAN LABA RUGI KOMPREHENSIF INTERIM KONSOLIDASIAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2014 DAN 2013 Dinyatakan dalam ribuan Dolar AS, kecuali laba bersih per saham dasar dan dilusian CONSOLIDATED INTERIM STATEMENTS OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2014 AND 2013 Expressed in thousands of US Dollars, except for basic and diluted earnings per share

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

l. Penurunan nilai dari aset non-keuangan

lanjutan l. Impairment of non-financial assets continued Pembalikan rugi penurunan nilai, untuk aset selain goodwill, diakui jika, dan hanya jika, terdapat perubahan estimasi yang digunakan dalam menentukan jumlah terpulihkan aset sejak pengujian penurunan nilai terakhir kali. Pembalikan rugi penurunan nilai tersebut diakui segera dalam laba rugi. Pembalikan tersebut tidak boleh mengakibatkan nilai tercatat aset melebihi biaya perolehan didepresiasi sebelum adanya pengakuan penurunan nilai pada tanggal pembalikan dilakukan. Rugi penurunan nilai atas goodwill tidak boleh dibalik. Reversal on impairment loss for assets other than goodwill would be recognised if, and only if, there has been a change in the estimates used to determine the asset‟s recoverable amount since the last impairment test was carried out. Reversal on impairment losses will be immediately recognised in profit or loss. The reversal will not result in the carrying amount of an asset that exceeds what the depreciated cost would have been had the impairment not been recognised at the date at which the impairment was reversed. Impairment losses relating to goodwill would not be reversed.

m. Aset eksplorasi dan evaluasi

m. Exploration and evaluation assets

Aktivitas eksplorasi dan evaluasi meliputi pencarian sumber daya mineral setelah Grup memperoleh hak hukum untuk mengeksplorasi suatu wilayah tertentu, penentuan kelayakan teknis, dan penilaian komersial atas sumber daya mineral spesifik. Exploration and evaluation activity involves the search for mineral resources after the Group has obtained legal rights to explore in a specific area, determination of the technical feasibility and assessment of the commercial viability of an identified resource. Pengeluaran eksplorasi dan evaluasi meliputi biaya yang berhubungan langsung dengan: Exploration and evaluation expenditure comprises costs that are directly attributable to: - perolehan hak untuk eksplorasi; - acquisition of rights to explore; - kajian topografi, geologi, geokimia, dan geofisika; - topographical, geological, geochemical and geophysical studies; - pengeboran eksplorasi; - exploratory drilling; - pemaritan dan pengambilan contoh; dan - trenching and sampling; and - aktivitas yang terkait dengan evaluasi kelayakan teknis dan komersial atas penambangan sumber daya mineral. - activities involved in evaluating the technical feasibility and commercial viability of extracting mineral resources. Biaya eksplorasi dan evaluasi yang berhubungan dengan suatu area of interest dibebankan pada saat terjadinya kecuali biaya tersebut dikapitalisasi dan ditangguhkan, berdasarkan area of interest, apabila memenuhi salah satu dari ketentuan berikut ini: Exploration and evaluation expenditure related to an area of interest is written off as incurred, unless it is capitalised and carried forward, on an area of interest basis, provided one of the following conditions is met: i terdapat hak untuk mengeksplorasi dan mengevaluasi suatu area dan biaya tersebut diharapkan dapat diperoleh kembali melalui keberhasilan pengembangan dan ekploitasi di area of interest tersebut atau melalui penjualan atas area of interest tersebut; atau i the rights of tenure of an area are current and it is considered probable that the costs will be recouped through successful development and exploitation of the area of interest or, alternatively, by its sale; or PT ADARO ENERGY Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 532 Schedule LAPORAN LABA RUGI KOMPREHENSIF INTERIM KONSOLIDASIAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2014 DAN 2013 Dinyatakan dalam ribuan Dolar AS, kecuali laba bersih per saham dasar dan dilusian CONSOLIDATED INTERIM STATEMENTS OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2014 AND 2013 Expressed in thousands of US Dollars, except for basic and diluted earnings per share

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING