BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN DEFERRED EXPLORATION

340 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated

13. BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN

13. DEFERRED EXPLORATION

AND DEVELOPMENT EXPENDITURES Disajikan Kembali As Restated Catatan 2 Catatan 2 dan 4 Note 2 Notes 2 and 4 1 Jan. 2009 31 Des. 2008 Jan. 1, 2009 2011 2010 2009 Dec. 31, 2008 Entitas anak: Subsidiaries: Tanah tambang 285.567.864 203.580.282 144.029.080 114.290.753 Mining land Pemboran eksplorasi 96.159.307 54.965.076 25.020.881 14.886.806 Exploration drilling Geologi dan geofisika 14.443.780 4.709.354 1.259.324 984.230 Geology and geophysical Penyelidikan umum 5.223.150 13.027.989 5.244.421 572.248 General survey Perijinan dan administrasi 5.847.426 1.638.134 1.153.996 973.869 Permit and administrative Lain-lain 26.211.914 23.103.265 23.103.265 23.285.381 Others 433.453.441 301.024.100 199.810.967 154.993.287 Dikurangi: Less: Akumulasi amortisasi 32.685.900 22.558.035 11.548.380 5.419.961 Accumulated amortization Biaya eksplorasi dan Deferred exploration and pengembangan development tangguhan - neto 400.767.541 278.466.065 188.262.587 149.573.326 expenditures - net Biaya eksplorasi dan pengembangan tangguhan di atas merupakan pengeluaran sehubungan dengan eksplorasi dan pengembangan area tambang entitas anak. The above deferred exploration and development expenditures represent expenditures in relation to exploration and development of subsidiaries’ mining area. Pengelompokkan biaya eksplorasi dan pengembangan tangguhan berdasarkan tahapan kegiatan masing-masing area of interest. Classification of deferred exploration and development expenditures based on activities at the respective area of interests. Disajikan Kembali As Restated Catatan 2 Catatan 2 dan 4 Note 2 Notes 2 and 4 1 Jan. 2009 31 Des. 2008 Jan. 1, 2009 2011 2010 2009 Dec. 31, 2008 Berdasarkan tahapan kegiatan Based on the phase of pada area of interest: activities at area of interest: Tambang produksi 221.997.823 75.205.082 63.921.434 80.100.672 Producing mines Pengembangan dan konstruksi 45.420.654 39.104.664 5.617.949 785.873 Development and construction Eksplorasi 133.349.064 164.156.319 118.723.204 68.686.781 Exploration 400.767.541 278.466.065 188.262.587 149.573.326 341 Penawaran Umum Perdana Saham – PT Toba Bara Sejahtra Tbk PT TOBA BARA SEJAHTRA DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011, 2010 dan 2009 dan 1 Januari 200931 Desember 2008 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2011, 2010 and 2009 and January 1, 2009December 31, 2008 Expressed in thousands of Rupiah, unless otherwise stated

13. BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN lanjutan