PENYERTAAN SAHAM PADA ENTITAS ASOSIASI INVESTMENT

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 95 15. HAK PENGUSAHAAN JALAN TOL lanjutan 15. TOLL ROAD CONCESSION RIGHT continued 1 Januari 201131 December 2010 January 1, 2011December 31, 2010 Akuisisi Dekonsolidasi 1 Januari 2010 Penambahan Pengurangan Reklasifikasi Acquisition 31 Desember 2010 January 1, 2010 Additions Deductions Reclassifications Deconsolidation December 31, 2010 Akumulasi amortisasi Accumulated amortization Hak pengusahaan Toll road jalan tol concession right Jalan dan jembatan - 37.890.016.932 - - - 37.890.016.932 Toll road and bridges Sarana pelengkap Toll facilities and jalan tol - 2.516.209.174 - - - 2.516.209.174 equipment Gerbang dan bangunan Toll gates and supporting pelengkap jalan tol - 475.011.526 - - - 475.011.526 building Jumlah akumulasi Total accumulated amortisasi - 40.881.237.632 - - - 40.881.237.632 amortization Nilai buku bersih - 2.970.586.390.265 Net book value Beban amortisasi selama tahun 2012 dan 2011 masing- masing sebesar Rp nihil dan Rp 100,98 miliar dan disajikan sebagai bagian dari akun “Beban Pokok Penghasilan” dalam laporan laba rugi komprehensif konsolidasian. Amortization expense during 2012 and 2011 amounted to Rp nil and Rp 100.98 billion and presented as part of “Cost of Revenues” accounts in the statements of comprehensive income. Pada tanggal 25 Januari 2010, PT Semesta Marga Raya, Entitas Anak, telah memulai operasi jalan tol Kanci - Pejagan sehingga proyek tol dalam pelaksanaan telah direklasifikasi ke akun aset tetap jalan tol yang bersangkutan. On January 25, 2010, PT Semesta Marga Raya, a Subsidiary, has started operation of toll roads Kanci - Pejagan so the toll project in progress has been reclassified to fixed asset of toll road concession right account. Pada tanggal 25 Oktober 2012, PT Bakrie Infrastructure BI, Entitas Anak, menandatangani Perjanjian Pengikatan Jual Beli kepemilikan Saham di PT Bakrie Toll Road BTR dengan PT Zulam Alinda Sejahtera, sehingga sejak tanggal tersebut BI tidak lagi mengkonsolidasi BTR lihat Catatan 4 butir i, 18, 46 butir v dan 54 butir h. As of October 25, 2012, PT Bakrie Infrastructure BI, a Subsidiary, has signed the Share Sale Agreement in PT Bakrie Toll Road BTR with PT Zulam Alinda Sejahtera, so since the date deconsolidated BTR see Notes 4 point i, 18, 46 point v and 54 point h. Pada tanggal 31 Desember 2011 2010, Hak Penyelenggaraan Jalan Tol hak konsensi atas nama PT Semesta Marga Raya SMR, Entitas Anak, dijadikan jaminan untuk pinjaman sindikasi yang diperoleh dari PT Bank Negara Indonesia Persero Tbk., PT Bank Rakyat Indonesia Persero Tbk., PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk., PT Bank Pembangunan Daerah Jawa Tengah Tbk. dan PT Bank Pembangunan Daerah Jawa Timur Tbk. lihat Catatan 27 butir b. As of December 31, 2011 2010, Toll Road Concession Right under the name of PT Semesta Marga Raya SMR, a Subsidiary, are pledged as collateral for long-term sindicated bank loans obtained from PT Bank Negara Indonesia Persero Tbk., PT Bank Rakyat Indonesia Persero Tbk., PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk., PT Bank Pembangunan Daerah Jawa Tengah Tbk. dan PT Bank Pembangunan Daerah Jawa Timur Tbk. see Note 27 point b. Pada tahun 2010, SMR, Entitas Anak, melakukan penilaian kembali atas aset tetap hak konsensi jalan tol. Berdasarkan Laporan Penilaian No. YRA102010 tanggal 13 Desember 2010, nilai pasar aset tetap hak pengusahaan jalan tol berikut kenaikan nilainya pada tanggal 30 September 2010 adalah sebagai berikut: In 2010, SMR, a Subsidiary, revalued its fixed assets toll road concession rights. Based on Valuation Report No. YRA102010 dated December 13, 2010, the market value of fixed assets toll road concession rights and increment in value as of September 30, 2010 is as follows: PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 31 Desember 2012 Dan 2011 Dengan Angka Perbandingan 1 Januari 201131 Desember 2010 Dan Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 Dan 2011 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued December 31, 2012 And 2011 With Comparative Figure January 1, 2011December 31, 2010 And The Years Ended December 31, 2012 And 2011 Expressed in Rupiah, unless otherwise stated 96 15. HAK PENGUSAHAAN JALAN TOL lanjutan 15. TOLL ROAD CONCESSION RIGHT continued Nilai Pasar Nilai buku Kenaikan nilai Fair Value Book value Increment of value Jalan dan jembatan 1.618.848.523.272 1.514.868.727.028 103.979.796.244 Toll road and bridges Gerbang tol dan bangunan Toll gates and supporting pelengkap 10.480.927.428 13.462.470.653 2.981.543.225 building Sarana pelengkap jalan tol 87.188.069.795 35.366.910.789 51.821.159.006 Toll facilities and equipment Proyek jalan tol dalam penyelesaian 1.233.698.789.505 1.120.220.367.492 113.478.422.013 Toll project in progress Jumlah 2.950.216.310.000 2.683.918.475.962 266.297.834.038 Total 16. ASET TETAP

16. FIXED ASSETS

Rincian dan mutasi aset tetap selama tahun 2012 dan 2011 1 Januari 201131 Desember 2010 adalah sebagai berikut: Details and changes of fixed assets during 2012 and 2011 January 1, 2011December 31, 2010 are as follows: 31 Desember 2012December 31, 2012 Akuisisi Dekonsolidasi 1 Januari 2012 Penambahan Pengurangan Reklasifikasi Acquisition 31 Desember 2012 January 1, 2012 Additions Deductions Reclassifications Deconsolidation December 31, 2012 Biaya perolehan Cost Aset tetap Fixed assets Tanah 620.964.333.782 661.125.092.868 - 30.278.299.752 - 1.312.367.726.402 Land Bangunan dan Buildings and prasarana 1.323.620.903.050 13.673.885.912 - 188.359.656.147 4.450.005.237 1.521.204.439.872 improvements Kendaraan bermotor 34.126.348.313 5.774.149.273 6.425.248.750 - 2.879.767.000 30.595.481.836 Motor vehicles Machineries and Mesin dan peralatan 26.471.057.155 6.829.739.858 387.890.000 14.450.184.800 21.600.000 18.441.122.213 Machine and equipments Perabotan dan Furniture, fixtures perlengkapan and office kantor 290.727.885.118 21.619.628.691 226.885.797 24.091.467.001 5.410.301.326 330.801.793.687 equipment Jumlah pemilikan langsung 2.295.910.527.418 709.022.496.602 7.040.024.547 228.279.238.100 12.761.673.563 3.213.410.564.010 Total direct ownership Assets under Aset bangun serah build and transfer Bangunan 225.341.335.903 2.087.910.167 - - - 227.429.246.070 Buildings Proyek properti dalam Property project- penyelesaian in-progress Bangunan 667.375.259.421 711.964.074.352 - 605.887.817.029 - 773.451.516.744 Buildings Bangunan bangun Buildings build serah - - - - - - and transfer Jumlah proyek Total property properti dalam project-in- penyelesaian 667.375.259.421 711.964.074.352 - 605.887.817.029 - 773.451.516.744 progress Jumlah biaya perolehan 3.188.627.122.742 1.423.074.481.121 7.040.024.547 377.608.578.929 12.761.673.563 4.214.291.326.824 Total cost Akumulasi penyusutan Accumulated depreciation Aset tetap Fixed assets Bangunan dan Buildings and prasarana 307.094.234.294 55.328.830.300 - 1.930.310.078 2.172.991.590 362.180.383.082 improvements Kendaraan bermotor 24.208.740.493 3.853.445.802 6.427.926.094 - 1.360.390.350 20.273.869.851 Motor vehicles Machineries and Mesin dan peralatan 11.475.919.970 5.176.680.026 17.626.613 5.827.138.646 16.083.846 10.791.750.891 equipments Perabotan dan Furniture, fixtures perlengkapan and office kantor 221.452.068.227 31.603.584.355 46.841.864 5.784.599.468 4.433.227.375 254.360.182.811 equipment Jumlah pemilikan Total direct langsung 564.230.962.984 95.962.540.483 6.492.394.571 1.887.770.900 7.982.693.161 647.606.186.635 ownership Assets under Aset bangun serah build and transfer Bangunan 58.802.934.601 9.873.185.142 - - - 68.676.119.743 Buildings Jumlah akumulasi Total accumulated penyusutan 623.033.897.585 105.835.725.625 6.492.394.571 1.887.770.900 7.982.693.161 716.282.306.378 depreciation Nilai buku bersih 2.565.593.225.157 3.498.009.020.446 Net book value