TRADE RECEIVABLES continued Bentoel Group 2015 Annual Report

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 535 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 , 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

7. ASET TETAP lanjutan

7. FIXED ASSETS continued

2014 Saldo awal Saldo akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposal Reclassification balance Biaya perolehan Acquisition cost Hak atas tanah 273,041 1,029 2,512 - 271,558 Land rights Bangunan dan Buildings and prasarana 559,039 3,118 12,329 46,078 595,906 infrastructure Mesin 2,222,640 3,391 95,744 539,095 2,669,382 Machinery Kendaraan 22,488 - 570 - 21,918 Vehicles Peralatan 355,597 33,702 14,853 3,551 377,997 Equipment Aset tetap dalam pembangunan 238,951 1,352,904 - 588,724 1,003,131 Assets under construction 3,671,756 1,394,144 126,008 - 4,939,892 Akumulasi Accumulated penyusutan depreciation Bangunan dan Buildings and prasarana 66,735 13,137 3,940 - 75,932 infrastructure Mesin 708,891 151,847 89,054 - 771,684 Machinery Kendaraan 17,514 1,206 513 - 18,207 Vehicles Peralatan 190,655 40,196 12,607 - 218,244 Equipment 983,795 206,386 106,114 - 1,084,067 Nilai buku sebelum Net book value before penurunan nilai 2,687,961 3,855,825 impairment Provisi penurunan nilai 36,162 87,168 Provision for impairment Nilai buku setelah Net book value after penurunan nilai 2,651,799 3,768,657 impairment 2013 Saldo awal Saldo akhir Beginning Penambahan Pelepasan Reklasifikasi Ending balance Additions Disposal Reclassification balance Biaya perolehan Acquisition cost Hak atas tanah 281,242 1,986 10,187 - 273,041 Land rights Bangunan dan Buildings and prasarana 520,326 3,142 9,745 45,316 559,039 infrastructure Mesin 1,582,477 1,569 15,117 653,711 2,222,640 Machinery Kendaraan 23,675 - 1,612 425 22,488 Vehicles Peralatan 340,388 17,471 16,646 14,384 355,597 Equipment Aset tetap dalam pembangunan 365,604 587,183 - 713,836 238,951 Assets under construction 3,113,712 611,351 53,307 - 3,671,756 Akumulasi Accumulated penyusutan depreciation Bangunan dan Buildings and prasarana 57,421 11,685 2,371 - 66,735 infrastructure Mesin 603,771 119,495 14,375 - 708,891 Machinery Kendaraan 17,596 1,368 1,450 - 17,514 Vehicles Peralatan 168,952 36,367 14,664 - 190,655 Equipment 847,740 168,915 32,860 - 983,795 Nilai buku sebelum 2,265,972 2,687,961 Net book value before penurunan nilai impairment Provisi penurunan nilai 30,102 36,162 Provision for impairment Nilai buku setelah Net book value after penurunan nilai 2,235,870 2,651,799 impairment Disajikan kembali, lihat Catatan 3 Restated, see Note 3 PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 536 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 , 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

7. ASET TETAP lanjutan

7. FIXED ASSETS continued

Penyusutan dialokasikan sebagai berikut: Depreciation was allocated as follows: 2015 2014 2013 Beban pokok penjualan 177,039 164,567 131,143 Cost of goods sold General and administrative Beban umum dan administrasi 44,688 41,819 37,772 expenses 221,727 206,386 168,915 Sampai dengan 31 December 2015, Grup melakukan penjualan aset tetap dengan perincian sebagai berikut: As at 31 December 2015, Group has sold fixed assets as follow: 2015 2014 2013 Penerimaan dari penjualan Proceeds from sales of aset tetap 38 17,607 6,307 fixed assets Nilai buku aset tetap Net book value of sold fixed yang dijual 15 846 504 assets Keuntungan atas Gain on sales of penjualan aset tetap 23 16,761 5,803 fixed assets Mutasi provisi penurunan nilai aset tetap adalah sebagai berikut: The movement of the provision for impairment of fixed assets is as follows: 2015 Saldo awal Saldo akhir Beginning Penambahan Penghapusbukuan Pemulihan Ending balance Addition Written-off Recovery balance Bangunan dan Building and prasarana 3,351 12,179 - - 15,530 infrastructure Mesin 65,608 6,393 - - 72,001 Machinery Kendaraan 272 67 2 - 337 Vehicles Peralatan 17,937 4,622 15 - 22,544 Equipment 87,168 23,261 17 - 110,412 2014 Saldo awal Saldo akhir Beginning Penambahan Penghapusbukuan Pemulihan Ending balance Addition Written-off Recovery balance Bangunan dan Building and prasarana 3,351 - - - 3,351 infrastructure Mesin 20,650 51,430 6,472 - 65,608 Machinery Kendaraan 227 81 36 - 272 Vehicles Peralatan 11,934 6,508 505 - 17,937 Equipment 36,162 58,019 7,013 - 87,168 2013 Saldo awal Saldo akhir Beginning Penambahan Penghapusbukuan Pemulihan Ending balance Addition Written-off Recovery balance Bangunan dan Building and infrastruktur 2,673 678 - - 3,351 infrastructure Mesin 14,448 6,235 33 - 20,650 Machinery Kendaraan 231 - 4 - 227 Vehicles Peralatan 12,750 484 1,300 - 11,934 Equipment 30,102 7,397 1,337 - 36,162 Disajikan kembali, lihat Catatan 3 Restated, see Note 3