AS1.774.521 Catatan 30. PROPERTI PERTAMBANGAN lanjutan MINE PROPERTIES continued GOODWILL GOODWILL

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 68 12. PROPERTI PERTAMBANGAN 12. MINE PROPERTIES Aset Tambang aktivitas dalam Tambang pengupasan konstruksi produksi tanah Mine under Producing Stripping asset Total Construction Mines activity Total Balance as of Saldo 1 Januari 2017 3.769.311 65.325.534 49.753.069 118.847.914 January 1, 2017 Penambahan selama Additions during periode berjalan 1.814 810.494 1.555.168 2.367.476 the period Dibebankan ke biaya tambang - - 625.879 625.879 Charged to mining costs 3.771.125 66.136.028 50.682.358 120.589.511 Dikurangi: Less: Saldo awal - 23.398.362 27.510.890 50.909.252 Beginning balance Amortisasi selama Amortization during periode berjalan - 1.774.571 145.553 1.920.124 the period Akumulasi amortisasi - 25.172.933 27.656.443 52.829.376 Accumulated amortization Penyisihan kerugian Allowance for penurunan nilai - - 443.971 443.971 impairment losses Nilai tercatat neto Net carrying amount 30 Juni 2017 3.771.125 40.963.095 22.581.944 67.316.164 June 30, 2017 Aset Tambang aktivitas dalam Tambang pengupasan konstruksi produksi tanah Mine under Producing Stripping asset Total Construction Mines activity Total Balance as of Saldo 1 Januari 2016 3.715.759 64.017.146 47.061.850 114.794.755 January 1, 2016 Penambahan selama 2016 71.628 1.290.312 2.691.219 4.053.159 Additions during 2016 Transfer dari “Aset Eksplorasi Transfer from “Exploration and dan Evaluasi” - - - - Evaluation Assets” Transfer 18.076 18.076 - - Transfer 3.769.311 65.325.534 49.753.069 118.847.914 Dikurangi: Less: Saldo awal - 20.033.737 23.775.804 43.809.541 Beginning balance Amortisasi tahun berjalan - 3.364.625 3.735.086 7.099.711 Current year amortization Akumulasi amortisasi - 23.398.362 27.510.890 50.909.252 Accumulated amortization Penyisihan kerugian Allowance for penurunan nilai - - 443.971 443.971 impairment losses Nilai tercatat neto Net carrying amount 31 Desember 2016 3.769.311 41.927.172 21.798.208 67.494.691 December 31, 2016 Beban amortisasi tambang produksi selama 2017 sebesar AS1.774.571 dilaporkan sebagai amortisasi aset pertambangan dalam biaya produksi

2016: AS1.774.521 Catatan 30.

Amortization expense for producing mines in 2017 amounting to US1,774,571 is reported as amortisation of mine properties in the production costs 2016: US1,774,521 Note 30. Beban amortisasi aset aktivitas pengupasan tanah dilaporkan sebagai bagian beban pengupasan tanah dalam biaya produksi Catatan 30. Amortization expense for stripping asset activity is reported as part of overburden removal in the production costs Note 30. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 69 12. PROPERTI PERTAMBANGAN lanjutan 12. MINE PROPERTIES continued Berdasarkan penelaahan atas aset pertambangan secara individu, manajemen berkeyakinan bahwa tidak diperlukan cadangan penurunan nilai lebih lanjut atas aset tersebut pada tanggal 30 Juni 2017 dan 31 Desember 2016. Based on the review of the individual mine properties, the management believes that no further impairment in value of that is necessary as of June 30, 2017 and December 31, 2016. 13. GOODWILL 13. GOODWILL 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Akuisisi PKU 3.498.778 3.498.778 Acquisition of PKU Akuisisi IM 25.017 25.017 Acquisition of IM Total 3.523.795 3.523.795 Total Goodwill sebesar AS3.498.778, berasal dari akuisisi 90 saham PT Perkebunan Kaltim Utama I “PKU” yang dilakukan dalam bulan Juni 2013. Goodwill amounting to US3,498,778 arose from the acquisition of 90 PT Perkebunan Kaltim Utama I “PKU”‟s shares in June 2013. Goodwill tersebut tidak diharapkan dapat dikurangkan untuk tujuan pelaporan pajak. Goodwill is not expected to be deductible for tax purposes. Nilai wajar dari aset dan liabilitas PKU yang dapat diidentifikasi pada tanggal akuisisi adalah sebagai berikut: The fair value of the identifiable assets and liabilities of PKU as of the date of acquisition were: Nilai wajar Fair value ASET ASSETS Kas dan bank 13.485.456 Cash and banks Aset lancar lainnya 230.321 Other current assets Tanaman belum menghasilkan 4.357.036 Immature plantations Tanaman menghasilkan 14.883.171 Mature plantations Aset tetap 3.425.406 Fixed assets Aset tidak lancar lainnya 3.267 Other non-current assets 36.384.657 LIABILITAS LIABILITIES Utang usaha 32.658 Trade payables Utang pajak dan akrual 25.694 Taxes payable and accrual Utang jangka pendek lain-lain 112.928 Other current payables Utang bank 13.425.320 Bank loan Utang lain-lain jangka panjang 23.664.881 Other long-term payables Liabilitas imbalan pasca kerja 83.489 Post-employment benefits liabilities Liabilitas pajak tangguhan 1.653.138 Deferred tax liabilities 38.998.108 Nilai wajar liabilitas neto teridentifikasi 2.613.451 Fair value of identifiable net liabilities Kepentingan non-pengendali 261.343 Non-controlling interest Goodwill yang timbul dari kombinasi bisnis 3.498.778 Goodwill arising from business combination Imbalan yang dialihkan 1.146.670 Purchase consideration PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 Juni 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Enam Bulan yang berakhir pada Tanggal-tanggal 30 Juni 2017 tidak diaudit dan 2016 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS June 30, 2017 unaudited and December 31, 2016 audited And Six Months Period ended June 30, 2017 unaudited and 2016 unaudited Expressed in United States Dollar, unless otherwise stated 70 13. GOODWILL lanjutan 13. GOODWILL continued