ASET DAN LIABILITAS MONETER NETO DALAM

PT ADARO ENERGY Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5112 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2014, 31 DESEMBER 2013, DAN 31 MARET 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 31 MARCH 2014, 31 DECEMBER 2013, AND 31 MARCH 2013 Expressed in thousands of US Dollars, unless otherwise stated

39. SEGMEN OPERASI lanjutan

39. OPERATING SEGMENTS continued

Informasi segmen yang diberikan kepada Direksi untuk pelaporan segmen periode tiga bulan yang berakhir 31 Maret 2014 dan 2013, adalah sebagai berikut: The segment information provided to the Board of Directors for the reportable segments for three- month periods ended 31 March 2014 and 2013, is as follows: Untuk periode tiga bulan yang berakhir 31 Maret 2014 For the three-month period ended 31 March 2014 tidak diauditunaudited Penambangan dan perdagangan Jasa batubara penambangan Coal mining Mining Logistik Lain-lain Eliminasi Konsolidasi and trading services Logistics Others Eliminations Consolidated Pendapatan di luar segmen 792,023 33,691 8,821 10,164 - 844,699 External revenue Pendapatan antar Inter-segment segmen 2,233 62,540 37,388 15,949 118,110 - revenue Pendapatan usaha 794,256 96,231 46,209 26,113 118,110 844,699 Revenue Beban pokok pendapatan 566,490 93,659 27,796 9,795 98,348 599,392 Cost of revenue Beban penjualan dan Selling and marketing pemasaran 7,734 - - - - 7,734 expense Beban umum dan General and administrasi 6,876 5,345 2,192 12,909 697 26,625 administration expense Biaya keuangan 25,349 3,659 1,717 9 222 30,512 Finance costs Pendapatan keuangan 1,775 407 162 881 222 3,003 Finance income Beban pajak penghasilan 82,560 61 585 4,296 4,820 82,560 Income tax expense Laba tahun berjalan 109,249 9,193 14,210 13,154 14,488 131,318 Profit for the year Depresiasi dan Depreciation and dan amortisasi 28,505 20,647 5,243 2,195 19,147 75,737 amortisation 31 Maret 2014 31 March 2014 Aset segmen 3,276,309 883,230 403,711 874,116 1,457,425 6,894,791 Segment assets Liabilitas segmen 2,600,342 486,851 188,984 1,288,715 997,393 3,567,499 Segment liabilities Untuk periode tiga bulan yang berakhir 31 Maret 2013 For the three-month period ended 31 March 2013 tidak diauditunaudited Penambangan dan perdagangan Jasa batubara penambangan Coal mining Mining Logistik Lain-lain Eliminasi Konsolidasi and trading services Logistics Others Eliminations Consolidated Pendapatan di luar segmen 692,130 34,836 9,335 4,279 - 740,580 External revenue Pendapatan antar Inter-segment segmen - 44,168 26,525 8,918 79,611 - revenue Pendapatan usaha 692,130 79,004 35,860 13,197 79,611 740,580 Revenue Beban pokok pendapatan 545,805 87,836 23,075 4,413 56,263 604,866 Cost of revenue Beban penjualan dan Selling and marketing pemasaran 9,125 - - - 9,125 expense Beban umum dan General and administrasi 8,765 7,101 2,109 12,957 937 29,995 administration expense Biaya keuangan 26,337 4,037 1,960 8 2,657 29,685 Finance costs Pendapatan keuangan 1,092 160 185 2,145 287 3,295 Finance income Beban pajak penghasilan 43,324 710 749 1,233 2,815 41,781 Income tax expense Laba tahun berjalan 65,007 19,703 8,738 5,434 19,063 29,545 Profit for the year Depresiasi dan Depreciation and dan amortisasi 24,345 21,734 2,794 1,990 19,232 70,095 amortisation 31 Maret 2013 31 March 2013 Aset segmen 3,113,628 825,285 366,056 879,166 1,438,502 6,622,637 Segment assets Liabilitas segmen 2,568,994 457,626 223,352 1,265,206 932,663 3,582,515 Segment liabilities Disajikan kembali lihat Catatan 2bAs restated refer to Note 2b PT ADARO ENERGY Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5113 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2014, 31 DESEMBER 2013, DAN 31 MARET 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 31 MARCH 2014, 31 DECEMBER 2013, AND 31 MARCH 2013 Expressed in thousands of US Dollars, unless otherwise stated

39. SEGMEN OPERASI lanjutan

39. OPERATING SEGMENTS continued

Penjualan berdasarkan tujuan adalah sebagai berikut: Sales by destination is as follows: 31 MaretMarch 2014 2013 Domestik 217,889 209,938 Domestic Ekspor Export - India 101,680 128,681 India - - Jepang 103,930 109,518 Japan - - Cina 91,865 33,749 China - - Lain-lain 329,334 258,694 Others - 844,698 740,580 Penjualan antara segmen operasi dilakukan berdasarkan pada harga di dalam kontrak. Pendapatan dari pihak eksternal yang dilaporkan kepada Direksi diukur dengan cara yang sama sebagaimana disampaikan pada laba rugi. Sales between segments are carried out at contracted prices. The revenue from external parties reported to the Board of Directors is measured in a manner consistent with that in profit or loss. Jumlah yang dilaporkan kepada Direksi sehubungan dengan jumlah aset dan liabilitas diukur dengan cara yang konsisten dengan yang dilaporkan dalam laporan posisi keuangan interim konsolidasian. The amounts provided to the Board of Directors with respect to total assets and liabilities are measured in a manner consistent with that of the consolidated statements of financial position.

40. PERJANJIAN

PENTING, IKATAN, DAN KONTINJENSI

40. SIGNIFICANT AGREEMENTS, COMMITMENTS

AND CONTINGENCIES

a. Perjanjian penambangan, pengangkutan,

pemindahan batubara, dan lainnya a. Coal mining, transportation, barging, transhipment and other related agreements Adaro, sebagai produsen batubara, mengadakan sejumlah perjanjian penambangan batubara. Berdasarkan perjanjian-perjanjian tersebut, Adaro diharuskan membayar biaya jasa kepada kontraktor, dihitung secara bulanan, berdasarkan rumus yang meliputi jumlah batubara mentah dan overburden yang ditambang dan diangkut. Kontraktor akan menyediakan semua sarana, mesin, perlengkapan, dan barang-barang lain yang diperlukan untuk melakukan jasa penambangan dan transportasi, dan diharuskan memenuhi persyaratan minimum produksi tertentu. Adaro, as a coal producer, has entered into a number of coal mining agreements. Under the agreements, Adaro is required to pay contractors a service fee, calculated on a monthly basis, based on a formula which includes the amount of raw coal and overburden mined and transported. The contractors will provide all equipment, machinery, appliances and other supplies necessary for performing mining and transportation services and are required to meet certain minimum production requirements. Adaro juga mengadakan perjanjian pengangkutan, transportasi, dan pemindahan batubara dengan kontraktor untuk menyediakan jasa transportasi dari wilayah utama Adaro ke pelabuhan tujuan yang telah ditentukan. Adaro diharuskan membayar biaya jasa kepada kontraktor, dihitung secara bulanan, berdasarkan suatu rumusan yang meliputi jumlah batubara yang diangkut. Adaro has also entered into coal barging, transport and transhipment agreements with contractors to provide coal transportation services from Adaro‟s main area to certain port destinations. Adaro is required to pay contractors a service fee, calculated on a monthly basis, based on a formula which includes the amount of coal transported.