ASET MINYAK DAN GAS BUMI – BERSIH OIL AND GAS PROPERTIES – NET

These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 52 10. ASET MINYAK DAN GAS BUMI – BERSIH Lanjutan 10. OIL AND GAS PROPERTIES – NET Continued Manajemen Grup berkeyakinan bahwa tidak terdapat kondisi atau peristiwa yang menimbulkan indikasi penurunan nilai atas jumlah tercatat aset minyak dan gas bumi, sehingga tidak diperlukan cadangan kerugian penurunan nilai untuk aset minyak dan gas bumi. The Management of the Group believes that there was no condition nor event that indicates impairment in the carrying amount of its oil and gas properties, and therefore an allowance for impairment losses of oil and gas properties was not considered necessary. 11. ASET KEUANGAN TERSEDIA UNTUK DIJUAL 11. AVAILABLE-FOR-SALE FINANCIAL ASSETS Akun ini merupakan investasi pada efek ekuitas PT Adaro Energy Tbk sebanyak 231.500 saham dengan nilai wajar keseluruhan sebesar Rp 252.335.000 pada tanggal 31 Desember 2013. Pada bulan Agustus 2014, Grup telah menjual seluruh investasi pada efek ekuitas tersebut. This account represents investment in PT Adaro Energy Tbk equity securities of 231,500 shares with fair value totaling Rp 252,335,000 as of 31 December 2013. In August 2014, the Group has sold its entire investment in the equity securities. 12. PROPERTI INVESTASI 12. INVESTMENT PROPERTIES Rincian properti investasi pada tanggal 30 September 2015, 31 Desember 2014 dan 2013 adalah sebagai berikut: Detail of investment properties as of 30 September 2015, 31 December 2014 and 2013 are as follows: Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending 30 September 2015 balance Additions Deductions balance 30 September 2015 Tanah dan Bangunan di Pacet 1.070.000.000 - - 1.070.000.000 Land and Building in Pacet Shophouse at Pasar Kemis, Ruko di Pasar Kemis, Tangerang 708.000.000 - - 708.000.000 Tangerang Kios di ITC Kuningan 435.000.000 - - 435.000.000 Kiosk at ITC Kuningan Jumlah 2.213.000.000 - - 2.213.000.000 Total Akumulasi kenaikan penurunan Accumulated increase decrease nilai wajar - 2.115.000.000 - 2.115.000.000 in fair value Nilai wajar 2.213.000.000 4.328.000.000 Fair value Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending 31 Desember 2014 dan 2013 balance Additions Deductions balance 31 December 2014 and 2013 Tanah dan Bangunan di Pacet 1.070.000.000 - - 1.070.000.000 Land and Building in Pacet Shophouse at Pasar Kemis, Ruko di Pasar Kemis, Tangerang 708.000.000 - - 708.000.000 Tangerang Kios di ITC Kuningan 435.000.000 - - 435.000.000 Kiosk at ITC Kuningan Jumlah 2.213.000.000 - - 2.213.000.000 Total Akumulasi kenaikan penurunan Accumulated increase decrease nilai wajar - - - - in fair value Nilai wajar 2.213.000.000 2.213.000.000 Fair value Nilai wajar properti investasi pada tanggal 30 September 2015, 31 Desember 2014 dan 2013 didasarkan pada penilaian yang dilakukan oleh Kantor Jasa Penilai Publik KJPP Nirboyo A., Dewi A., Rekan, penilai independen, sesuai laporannya masing-masing bertanggal 31 Agustus 2015 dan 31 Mei 2012. Penilaian dilakukan dengan menggunakan metode pendekatan harga pasar. The fair value of investment properties as of 30 September 2015, 31 December 2014 and 2013 was based on the valuation of Public Appraiser Firm KJPP Nirboyo A., Dewi A., Rekan, an independent appraiser, according to their reports dated 31 August 2015 and 31 May 2012. The valuation was carried out using market value approach method. These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 53 12. PROPERTI INVESTASI Lanjutan 12. INVESTMENT PROPERTIESContinued Elemen-elemen yang digunakan dalam perbandingan data untuk menentukan nilai wajar properti investasi, antara lain: Elements used in data comparison to determine fair value of investment properties are as follows: 1. Jenis hak yang melekat pada properti; 2. Kondisi pasar; 3. Lokasi; 4. Karakteristik fisik; 5. Karakteristik dalam menghasilkan pendapatan; dan 6. Karakteristik tanah. 1. Type of right on property; 2. Market condition; 3. Location; 4. Physical characteristics; 5. Income generating characteristics; and 6. Land characteristics. Pada tanggal 30 September 2015, 31 Desember 2014 dan 2013, manajemen berkeyakinan bahwa tidak terdapat indikasi penurunan nilai atas properti investasi, sehingga tidak diperlukan cadangan kerugian penurunan nilai untuk properti investasi. As of 30 September 2015, 31 December 2014 and 2013, the management believes that there was no indication of impairment in the investment properties, and therefore an allowance for impairment losses of investment properties was not considered necessary. Pada tanggal 30 September 2015, 31 Desember 2014 dan 2013, tidak terdapat properti investasi yang digunakan sebagai jaminan atau terdapat pembatasan atas penerimaan realisasi dari properti investasi tersebut jika dijual. As of 30 September 2015, 31 December 2014 and 2013, no investment properties were used as collateral nor imposed with restriction of proceed from realization if they are sold. 13. ASET TETAP 13. PROPERTY AND EQUIPMENT Saldo awal Reklasifikasi Saldo akhir Beginning Reclassification Penambahan Pengurangan Ending 30 September 2015 balance Additions Deductions balance 30 September 2015 Biaya perolehan At cost Kepemilikan langsung Direct ownership Sarana dan prasarana 2.991.459.605 - - - 2.991.459.605 Infrastructures Mesin 64.727.296.023 10.055.000.000 666.300.000 - 75.448.596.023 Machineries Peralatan kantor 1.163.143.766 - 29.000.000 13.700.000 1.178.443.766 Office equipments Kendaraan 2.728.097.171 - 155.000.000 703.379.167 2.179.718.004 Vehicles Jumlah kepemilikan langsung 71.609.996.565 10.055.000.000 850.300.000 717.079.167 81.798.217.398 Total direct ownership Aset sewa pembiayaan Assets under finance lease Mesin 10.055.000.000 10.055.000.000 - - - Machineries Jumlah biaya perolehan 81.664.996.565 - 850.300.000 717.079.167 81.798.217.398 Total costs Akumulasi penyusutan Accumulated depreciation Kepemilikan langsung Direct ownership Sarana dan prasarana 927.056.826 - 99.708.333 - 1.026.765.159 Infrastructures Mesin 48.385.237.787 1.518.723.959 4.705.446.292 - 54.609.408.038 Machineries Peralatan kantor 1.013.995.842 - 63.323.021 13.700.000 1.063.618.863 Office equipments Kendaraan 1.717.440.230 - 96.993.750 411.233.334 1.403.200.646 Vehicles Jumlah kepemilikan langsung 52.043.730.685 1.518.723.959 4.965.471.396 424.933.334 58.102.992.706 Total direct ownership Aset sewa pembiayaan Assets under finance lease Mesin 1.518.723.959 1.518.723.959 - - - Machineries Jumlah akumulasi penyusutan 53.562.454.644 - 4.965.471.396 424.933.334 58.102.992.706 Total accumulated depreciation Jumlah tercatat 28.102.541.921 23.695.224.692 Carrying amount Reklasifikasi atas aset sewa pembiayaan mesin ke biaya perolehan kepemilikan langsung Catatan 21. Reclassification machineries assets under financial lease to direct ownership Note 21.