ASET TETAP lanjutan FIXED ASSETS continued

Lampiran 569 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated

14. PROPERTI PERTAMBANGAN

14. MINING PROPERTIES

31 DesemberDecember 2014 Tambang Tambang dalam yang pengembangan berproduksi Mines under Mines in development production Total Harga perolehan Acquisition costs Saldo awal 1,305,481 1,249,738 2,555,219 Beginning balance Mutasi ke tambang Transfer to mines in yang berproduksi 286,167 286,167 - production Penambahan 6,469 41,727 48,196 Addition Saldo akhir 1,025,783 1,577,632 2,603,415 Ending balance Akumulasi amortisasi Accumulated amortisation Saldo awal - 368,418 368,418 Beginning balance Amortisasi - 95,689 95,689 Amortisation Saldo akhir - 464,107 464,107 Ending balance Penyisihan atas penurunan nilai Provision for impairment Catatan 15 dan 35 40,705 - 40,705 Notes 15 and 35 Total nilai tercatat 985,078 1,113,525 2,098,603 Total carrying amount 31 DesemberDecember 2013 Tambang Tambang dalam yang pengembangan berproduksi Mines under Mines in development production Total Harga perolehan Acquisition costs Saldo awal 987,325 1,229,569 2,216,894 Beginning balance Akuisisi 294,165 - 294,165 Acquisitions Penambahan 23,991 20,169 44,160 Addition Saldo akhir 1,305,481 1,249,738 2,555,219 Ending balance Akumulasi amortisasi Accumulated amortisation Saldo awal - 289,427 289,427 Beginning balance Amortisasi - 78,991 78,991 Amortisation Saldo akhir - 368,418 368,418 Ending balance Total nilai tercatat 1,305,481 881,320 2,186,801 Total carrying amount Seluruh amortisasi properti pertambangan dialokasikan ke beban pokok pendapatan. All amortisation of mining properties was allocated to the cost of revenue. Lihat Catatan 15 untuk penurunan nilai properti pertambangan dan goodwill. Refer to Note 15 for impairment of mining properties and goodwill. Lampiran 570 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated

14. PROPERTI PERTAMBANGAN lanjutan

14. MINING PROPERTIES continued

Manajemen berkeyakinan bahwa penyisihan penurunan nilai properti pertambangan pada tanggal 31 Desember 2014 cukup untuk menutup kerugian penurunan nilai properti pertambangan. Management believes that the provision of impairment in the value of mining properties as at 31 December 2014 is adequate to cover any losses from the impairment of mining properties.

15. GOODWILL

15. GOODWILL

2014 2013 Saldo awal 920,296 1,022,173 Beginning balance Penurunan nilai Catatan 35 16,743 101,877 Impairment charge Note 35 Saldo akhir - nilai tercatat 903,553 920,296 Carrying amount - ending balance Rincian goodwill berdasarkan lini usaha, sebagai berikut: Details of goodwill based on lines of business, are as follows: Pertambangan dan perdagangan Jasa batubara pertambangan Coal mining Mining Logistik and trading services Logistics Total 31 DesemberDecember 2014 733,634 39,665 130,254 903,553 31 DesemberDecember 2013 750,377 39,665 130,254 920,296 Sesuai dengan kebijakan akuntansi Grup, goodwill diuji penurunan nilainya secara tahunan Catatan 2l. Untuk tujuan pengujian penurunan nilai, aset dikelompokkan hingga unit terkecil yang menghasilkan arus kas terpisah UPK. In accordance with the Group’s accounting policy, the goodwill is tested for impairment annually Note 2l. For the purpose of assessing impairment, assets are grouped at the lowest level for which there are separately identifiable cash flows CGU. Grup menggunakan arus kas untuk periode sampai cadangan telah habis diproduksi atau masa konsesi telah selesai, mana yang lebih dulu. Nilai terpulihkan dari UPK ditentukan berdasarkan nilai yang lebih tinggi antara nilai wajar setelah dikurangi biaya untuk menjual dan nilai pakai. Arus kas yang melampaui periode lima tahun diekstrapolasi dengan menggunakan tingkat pertumbuhan yang dinyatakan di tabel di bawah. Tingkat pertumbuhan tidak melebihi rata-rata tingkat pertumbuhan usaha jangka panjang di mana UPK berada. The Group use cash flow for period until the reserve is fully depleted or concession period is expired, whichever is earlier. The recoverable amounts of the CGUs have been determined based on the higher of their fair value less costs to sell and value in use. Cash flows beyond the five-year period are extrapolated using the estimated growth rates stated in the table below. The growth rate does not exceed the long-term average growth rate for the business in which the CGU operates. Grup menggunakan pendekatan pendapatan untuk menguji penurunan nilai unit penghasil kas tertantu. Pendekatan pendapatan diprediksi melalui nilai arus kas masa depan yang akan dihasilkan oleh suatu bisnis. Metode arus kas diskontoan meliputi proyeksi arus kas dan mendiskontokannya menjadi nilai kini. Proses pendiskontoan menggunakan tingkat pengembalian yang sesuai dengan risiko terkait dengan bisnis atau aset dan nilai waktu uang. The Group used an income approach to assess certain cash generating unit. The income approach is predicted upon the value of the future cash flows that a business will generate going forward. The Discounted Cash Flow “DCF” method was used which involves projecting cash flows and converting them into a present value equivalent through discounting. The discounting process uses a rate of return that is commensurate with the risk associated with the business or asset and the time value of money.