TRADE RECEIVABLES ADRO 20150310 FY2014 Financial Statement and Notes

Lampiran 566 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

12. ASET TETAP lanjutan

12. FIXED ASSETS continued

Pada tanggal 31 Desember 2014, aset tetap Grup telah diasuransikan terhadap semua risiko kerusakan dengan jumlah pertanggungan sebesar AS1.778.530 31 Desember 2013: AS1.803.873, kecuali untuk aset tetap yang tidak bisa diasuransikan seperti tanah, pengerukan alur Barito, dan sebagian aset dalam penyelesaian. Manajemen Grup berpendapat bahwa aset tetap pada tanggal 31 Desember 2014 and 2013 telah diasuransikan secara memadai. As at 31 December 2014, the Group’s fixed assets were insured against all risks of damage, with total coverage of approximately US1,778,530 31 December 2013: US1,803,873, except for fixed assets that could not be insured such as land, the Barito channel dredging and some construction in progress. The Group’s management believes that the fixed assets as at 31 December 2014 and 2013 were adequately insured. Pada tanggal 31 Desember 2014, harga perolehan atas aset tetap Grup yang telah habis nilai buku netonya tetapi masih dipakai adalah sebesar AS165.974 31 Desember 2013: AS109.108. As at 31 December 2014, the acquisition cost of fixed assets with a net book value of zero but still in use amounted to US165,974 31 December 2013: US109,108. Pada tanggal 31 Desember 2014 dan 2013, seluruh aset sewa pembiayaan dijaminkan terhadap utang sewa pembiayaan lihat Catatan 22 dan tidak ada aset tetap kepemilikan langsung yang dijaminkan. As at 31 December 2014 and 2013, all leased assets were pledged for finance leases payable refer to Note 22 and there are no directly owned fixed assets that had been pledged. Pada tanggal 31 Desember 2014, manajemen Grup berkeyakinan bahwa tidak ada indikasi penurunan nilai aset tetap. As at 31 December 2014, the Group’s management believed that there was no indication of impairment in the fixed assets value. Aset dalam penyelesaian Construction in progress Aset dalam penyelesaian merupakan proyek yang belum selesai pada tanggal laporan posisi keuangan konsolidasian dengan rincian sebagai berikut: Construction in progress represents projects that were not completed as at the date of the consolidated statements of financial position as follows: 31 DesemberDecember 2014 Persentase Akumulasi Estimasi penyelesaian biaya penyelesaian Percentage of Accumulated Estimated Construction Aset dalam penyelesaian completion costs completion in progress Overburden crushing dan Overburden crushing and conveying system 233,833 conveying system Fasilitas peremukan dan Februari 2015 - Crushing and pengolahan 14 - 99 15,811 Desember 2016 handling facilities February 2015 - December 2016 Jalan dan jembatan 20 - 98 12,817 Januari - Desember Roads and bridges 2015January - December 2015 Lain-lain masing-masing Others each below di bawah AS10.000 1 - 98 23,964 BervariasiVarious US10,000 Total 286,425 Total Per tanggal 31 Desember 2014, konstruksi fisik overburden crushing dan conveying system “OPCC” telah selesai dan saat ini sedang dalam tahap pengujian untuk prosedur tertentu sebagaimana ditentukan dalam perjanjian. As at 31 December 2014, the physical construction of the overburden crushing and conveying system “OPCC” had been completed and currently it is at certain testing procedures as required under the contract. Lampiran 567 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

12. ASET TETAP lanjutan

12. FIXED ASSETS continued

31 DesemberDecember 2013 Persentase Akumulasi Estimasi penyelesaian biaya penyelesaian Percentage of Accumulated Estimated Construction Aset dalam penyelesaian completion costs completion in progress Overburden crushing dan Overburden crushing and conveying system 99 228,756 JuniJune 2014 conveying system Pembangkit listrik 98 49,843 MaretMarch 2014 Power plant Fasilitas peremukan dan Januari - Maret 2014 Crushing and pengolahan 38 - 98 62,912 January - March 2014 handling facilities Jalan dan jembatan 20 - 98 15,254 Januari - Desember Roads and bridges 2014January - December 2014 Lain-lain masing-masing Others each below di bawah AS10.000 0 - 99 30,325 BervariasiVarious US10,000 Total 387,090 Total Biaya pinjaman yang dikapitalisasi sebagai aset tetap untuk tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013 masing-masing sebesar ASnihil dan AS17.904. Borrowing costs capitalised as fixed assets for the years ended 31 December 2014 and 2013 amounted to USnil and US17,904, respectively.

13. INVESTASI

PADA ENTITAS ASOSIASI DAN VENTURA BERSAMA 13. INVESTMENT IN ASSOCIATES AND JOINT VENTURES 31 DesemberDecember 2014 Bagian atas Pendapatan Penambahan labarugi komprehensif Saldo awal pengurangan netoShare lainnyaOther Saldo akhir Entitas asosiasi dan ventura bersama Beginning Addition in net income comprehensive Ending Associates and joint ventures balance deduction losses income balance Entitas asosiasiAssociates PT Juloi Coal 141,170 1,212 1,542 - 140,840 PT Kalteng Coal 74,232 225 144 - 74,313 PT Lahai Coal 67,793 8,138 4,304 - 71,627 PT Maruwai Coal 59,146 - 271 - 59,417 PT Sumber Barito Coal 27,784 125 109 - 27,800 PT Ratah Coal 7,031 50 55 - 7,026 PT Pari Coal 7,014 - 68 - 6,946 PT Servo Meda Sejahtera “SMS” 13,694 13,384 - 310 - Subtotal 397,864 3,634 5,951 310 387,969 Ventura bersamaJoint ventures PT Bhimasena Power Indonesia “BPI” 4,157 - 2,323 - 6,480 PT Tanjung Power Indonesia - 1,285 108 - 1,177 Subtotal 4,157 1,285 2,215 - 7,657 Total 402,021 2,349 3,736 310 395,626 31 DesemberDecember 2013 Bagian atas Pendapatan Penambahan labarugi komprehensif Saldo awal pengurangan netoShare lainnyaOther Saldo akhir Entitas asosiasi dan ventura bersama Beginning Addition in net income comprehensive Ending Associates and joint venture balance deduction losses income balance Entitas asosiasiAssociates PT Juloi Coal 141,512 2,200 2,542 - 141,170 PT Kalteng Coal 74,363 263 394 - 74,232 PT Lahai Coal 55,416 18,408 6,031 - 67,793 PT Maruwai Coal 57,450 1,525 171 - 59,146 PT Sumber Barito Coal 27,856 200 272 - 27,784 PT Ratah Coal 7,057 105 131 - 7,031 PT Pari Coal 7,043 138 167 - 7,014 SMS 18,785 - 5,688 597 13,694 PT Rachindo Investment 504 504 - - - Subtotal 389,986 22,335 15,054 597 397,864 Ventura bersamaJoint venture BPI 3,661 - 496 - 4,157 Total 393,647 22,335 14,558 597 402,021