ASET TETAP Lanjutan ASET TETAP Lanjutan

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 UNAUDITED DAN FOR THE THREE-MONTHS PERIOD ENDED MARCH 31, 2015 UNAUDITED AND PT GARDA TUJUH BUANA Tbk ENTITAS ANAK PT GARDA TUJUH BUANA Tbk SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2014 AUDITED DECEMBER 31, 2014 AUDITED Disajikan dalam Dolar AS, kecuali dinyatakan lain Expressed in US Dollar, unless otherwise stated 11.

11. ASET TETAP Lanjutan

FIXED ASSETS Continued Pengurangan Deduction Saldo Akhir Ending Bangunan Fasilitas Pelabuhan Building and Port Facilities 3.973.737 - - 3.973.737 Mesin Peralatan - Machines Equipments 31.075.507 1.413.404 - 32.488.911 Kendaraan Vehicles 133.417 36.447 - 169.864 Peralatan Kantor Office Equipment 372.277 2.932 - 375.209 Peralatan Perlengkapan Furniture Fixture 32.829 - - 32.829 Jalan Pertambangan Mining Road 2.273.019 - - 2.273.019 Jumlah Total 37.860.786 1.452.783 - Akumulasi Penyusutan Accumulated Depreciation Bangunan Fasilitas Pelabuhan Building and Port Facilities 1.567.710 274.886 - 1.842.596 Mesin Peralatan Machines Equipments 13.895.702 4.967.620 18.863.322 39.313.569 Kendaraan Vehicles 120.714 13.682 - 134.396 Peralatan Kantor 197.599 69.974 - 267.573 5.911.203 - 22.862.266 Office Equipment Peralatan Perlengkapan Furniture Fixture 32.829 - - 32.829 - 3.861.321 999.139 - 4.860.460 Nilai Buku book value 1.362.296 747.928 - 2.110.224 Jalan Pertambangan Mining Road 1.136.509 585.041 - 1.721.550 16.951.063 139.485 - - 139.485 281.184 - - 281.184 - - - 2014 Saldo Awal Opening Balance Penambahan Additions 24.771.044 21.311.763 2.078.356 251.211 - 2.329.567 Bangunan Workshop Workshop Building Conveyor Conveyor Genset Electricity Generator Mesin Tambang Mining Machines Konstruksi Jalan Road Construction Aset Dalam Penyelesaian Assets in Progress Harga Perolehan Cost 43 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 UNAUDITED DAN FOR THE THREE-MONTHS PERIOD ENDED MARCH 31, 2015 UNAUDITED AND PT GARDA TUJUH BUANA Tbk ENTITAS ANAK PT GARDA TUJUH BUANA Tbk SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2014 AUDITED DECEMBER 31, 2014 AUDITED Disajikan dalam Dolar AS, kecuali dinyatakan lain Expressed in US Dollar, unless otherwise stated 11. 11. 12. 12. General Adm expense Notes 26 31 Maret 2015 March 31, 2015 31 Maret 2014 March 31, 2014 ASET TETAP Lanjutan FIXED ASSETS Continued Beban penyusutan dan alokasinya adalah sebagai berikut: Depreciation expenses and allocations as follows: Jumlah Total BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN DEFERRED EXPLORATION AND DEVELOPMENT EXPENSES 1.286.106 This account represents the cost of exploration and development of coal mining, which is located in Bulungan, Province of North Kalimantan, with the details as followings: 2015 Saldo Awal Opening Balance Penambahan Additions Pengurangan Deduction Saldo Akhir Ending 2.280.602 Area yang Sudah di Tambang Areas that have been mined 129.203 - - 129.203 Biaya Pembebasan Lahan Land Compentation Cost 2.280.602 - - 37.738 - - 37.738 Perizinan Licensing 33.406 - - 33.406 2.182.712 - - 2.182.712 Survey Geologi Geological Survey 41.118 - - 41.118 Studi Kelayakan 104.493 - - 104.493 The Feasibility Study 26.953 - - 26.953 Pengeboran Drilling 5.073.316 - - 5.073.316 Topografi Topography 10.526 - - 10.526 Pemetaan Mapping Land Tenure Expenses 146.200 - - 146.200 Sub Jumlah Sub Total 7.785.665 - - 7.785.665 Biaya Pelepasan Tanah Konstruksi Construction 10.066.267 Jumlah Total 10.066.267 - - Beban Umum dan Administrasi Catatan 26 Beban Produksi Catatan 23 Area yang Belum di Tambang Areas that have not been mined Harga Perolehan Cost Analisa batubara Coal analysis Persiapan Tambang 1.508.176 1.490.546 17.630 Production expenses Notes 23 1.268.592 17.514 Akun ini merupakan biaya eksplorasi dan pengembangan untuk penambangan batubara yang berlokasi di Bulungan, Propinsi Kalimantan Utara, dengan rincian sebagai berikut: Mine Preparation 44 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 UNAUDITED DAN FOR THE THREE-MONTHS PERIOD ENDED MARCH 31, 2015 UNAUDITED AND PT GARDA TUJUH BUANA Tbk ENTITAS ANAK PT GARDA TUJUH BUANA Tbk SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2014 AUDITED DECEMBER 31, 2014 AUDITED Disajikan dalam Dolar AS, kecuali dinyatakan lain Expressed in US Dollar, unless otherwise stated 12.

12. BIAYA

EKSPLORASI DAN PENGEMBANGAN TANGGUHAN Lanjutan DEFERRED EXPLORATION AND DEVELOPMENT EXPENSES Continued 2015 Saldo Awal Opening Balance Penambahan Additions Pengurangan Deduction Saldo Akhir Ending Persiapan Tambang Mine Preparation 115.128 4.101 - 119.229 Akumulasi Amortisasi Accumulated Amortization Analisa batubara Coal analysis 30.241 1.034 - 31.275 Perizinan Licensing 26.769 915 - 27.684 Survey Geologi Geological 31.397 1.341 - 32.738 Studi Kelayakan The Feasibility Study 21.599 738 - 22.337 - Pengeboran Drilling 1.714.385 64.584 - 1.778.969 Topografi Topography 8.435 288 - 8.723 Pemetaan Mapping 83.736 2.863 - 86.599 Konstruksi Construction 3.867.286 164.078 - 4.031.364 Biaya Pelepasan Tanah Land Tenure Expenses 116.890 4.042 - 120.932 6.015.866 243.984 - 6.259.850 Nilai Buku Book Value 1.769.799 1.525.815 Jumlah Total 4.050.401 3.806.417 - 45 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL-TANGGAL 31 MARET 2015 UNAUDITED DAN FOR THE THREE-MONTHS PERIOD ENDED MARCH 31, 2015 UNAUDITED AND PT GARDA TUJUH BUANA Tbk ENTITAS ANAK PT GARDA TUJUH BUANA Tbk SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2014 AUDITED DECEMBER 31, 2014 AUDITED Disajikan dalam Dolar AS, kecuali dinyatakan lain Expressed in US Dollar, unless otherwise stated 12. 12. - 10.066.267 - 291.936 - 2014 Saldo Awal Opening Balance Penambahan Additions Pengurangan Deduction Saldo Akhir Ending - - 33.406 2.280.602 Area yang Sudah di Tambang Areas that have been mined 129.203 - - 129.203 Land Compentation Cost Area yang Belum di Tambang Areas that have not been mined Biaya Pembebasan Lahan 1.988.666 146.200 Konstruksi Construction Pemetaan Mapping Topografi Topography - 26.953 Analisa batubara Coal analysis 37.738 - - 37.738 Perizinan Licensing 33.406 2.182.712 - - 2.182.712 Survey Geologi Geological 41.118 - - 41.118 Studi Kelayakan Pengeboran Drilling 26.953 - 7.785.665 Saldo Awal Opening Balance Penambahan Additions Pengurangan Deduction Saldo Akhir Ending Persiapan Tambang 97.363 17.765 - 115.128 Mine Preparation Jumlah Total 9.774.331 - 10.526 104.493 - - 104.493 5.073.316 - - 5.073.316 - Land Tenure Expenses 146.200 - - Pemetaan Mapping 71.334 12.402 - - 3.867.286 Biaya Pelepasan Tanah - 30.241 Perizinan Licensing 22.805 3.964 - 26.769 Survey Geologi Geological Survey 25.589 5.808 - 31.397 Studi Kelayakan 18.399 3.200 - 21.599 116.891 4.958.938 1.056.929 - Nilai Buku Book Value 2.826.727 1.769.798 83.736 - 1.714.385 Topografi Topography 7.186 1.249 - 8.435 Jumlah Total 4.815.393 6.015.867 4.050.400 Land Tenure Expenses 99.381 17.510 - - The Feasibility Study Pengeboran Drilling 1.434.611 279.774 7.785.665 - 10.526 - 710.779 Analisa batubara Coal analysis 25.763 Biaya Pelepasan Tanah The Feasibility Study Mine Preparation Persiapan Tambang Harga Perolehan Cost 4.478 Sub Jumlah Sub Total Akumulasi Amortitasi Accumulated Amortization Konstruksi Construction 3.156.507 BIAYA