Kombinasi Bisnis Business Combinations

PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 SERTA TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT. MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2011 AND 2010 AND FOR THE YEARS THEN ENDED Continued - 36 -

8. PERSEDIAAN

8. INVENTORIES

2011 2010 Rp Rp Bahan bakar 12.020.897.380 463.437.500 Fuel Suku cadang 11.185.990.405 - Spareparts Jumlah 23.206.887.785 463.437.500 Total Manajemen berkeyakinan tidak terdapat penurunan nilai persediaan. Management believes that there is no decline in value of inventories. Pada tanggal 31 Desember 2011 dan 2010, persediaan tidak digunakan sebagai jaminan atas pinjaman bank. As of December 31, 2011 and 2010, inventories were not used as collateral.

9. UANG MUKA DAN BEBAN DIBAYAR DIMUKA

9. ADVANCES AND PREPAID EXPENSES

2011 2010 Rp Rp Biaya dibayar dimuka Prepaid expenses Sewa 1.404.350.675 - Rent Asuransi 2.590.181.272 4.068.220.150 Insurance Uang muka Advances Pemeliharaan kapal 21.107.849.564 22.070.915.179 Maintenance of vessels Tambat dan pelabuhan 1.542.153.726 618.658.311 Port charges Lain-lain 4.857.347.426 2.912.423.194 Others Jumlah 31.501.882.663 29.670.216.834 Total 10. PROPERTI INVESTASI 10. INVESTMENT PROPERTY Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance Rp Rp Rp Rp Bangunan Buildings Biaya perolehan 11.612.795.070 - - 11.612.795.070 At cost Akumulasi penyusutan 4.495.423.762 580.639.754 - 5.076.063.516 Accumulated depreciation Jumlah Tercatat Bersih 7.117.371.308 6.536.731.554 Net Carrying Value 2011 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance Rp Rp Rp Rp Bangunan Buildings Biaya perolehan 11.612.795.070 - - 11.612.795.070 At cost Akumulasi penyusutan 3.914.784.008 580.639.754 - 4.495.423.762 Accumulated depreciation Jumlah Tercatat Bersih 7.698.011.062 7.117.371.308 Net Carrying Value 2010 PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 SERTA TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT. MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2011 AND 2010 AND FOR THE YEARS THEN ENDED Continued - 37 - Properti investasi merupakan investasi pada bangunan seluas 636,86 m 2 milik Perusahaan di Gedung Graha Irama lantai 8, JI. H.R Rasuna Said, Kuningan, Jakarta Selatan. Properti investasi tersebut disewakan kepada pihak ketiga. Hasil dari sewa tersebut dicatat pada akun pendapatan usaha lain-lain pada laporan laba rugi komprehensif. Investment property pertains to building with area of 636.86 sqm owned by the Company located at 8 th floor Graha Irama Building, Jl. H.R. Rasuna Said, Kuningan, South Jakarta. This investment property is rented to the third parties. Rental income of this investment is presented as other gains and losses in statements of comprehensive income. Pada tanggal 31 Desember 2011, properti investasi berupa bangunan telah diasuransikan kepada PT Sompo Japan Insurance Indonesia, pihak ketiga, terhadap risiko kerugian dengan nilai pertanggungan sebesar USD 418.771. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan. On December 31, 2011, the building is insured with PT Sompo Japan Insurance Indonesia, against possible losses with sum insured of USD 418,771. Management believes that the amount is adequate to cover possible losses on the assets insured. Pada tanggal 31 Desember 2011, nilai wajar properti investasi adalah sebesar Rp 10.233.000.000. Beban penyusutan masing-masing sebesar Rp 580.639.754 pada tahun 2011 dan 2010. On December 31, 2011, the fair value of investment property is Rp 10,233,000,000. Depreciation expenses in 2011 and 2010 amounting to Rp 580,639,754, respectively. Seluruh properti investasi dijadikan sebagai jaminan atas utang bank Catatan 13 dan 18. This investment property was pledged as collateral for bank loans Notes 13 and 18. 11. ASET TETAP 11. PROPERTY, VESSELS AND EQUIPMENT 1 Januari 31 Desember January 1, Penambahan Pengurangan Reklasifikasi December 31, 2011 Additions Deductions Reclassification 2011 Rp Rp Rp Rp Rp Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 430.000.000 1.414.500.000 - - 1.844.500.000 Land Bangunan dan prasarana Buildings and building bangunan 24.967.522.340 - - - 24.967.522.340 infrastructure Alat-alat pengangkutan 44.956.224.599 4.004.483.500 6.467.696.901 - 42.493.011.198 Heavy equipment Kapal 1.753.316.728.842 366.546.683.986 - 317.323.336.457 2.437.186.749.285 Vessels Kendaraan 9.523.440.636 1.958.800.000 745.000.000 - 10.737.240.636 Vehicles Peralatan kantor 5.857.742.424 1.014.338.377 - - 6.872.080.801 Office equipment Aset dalam penyelesaian Construction in progress Kapal 154.212.856.266 294.773.216.959 - 317.323.336.457 131.662.736.768 Vessels Bangunan dan prasarana - 526.428.500 - - 526.428.500 Buildings and improvements Jumlah 1.993.264.515.107 670.238.451.322 7.212.696.901 - 2.656.290.269.528 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Bangunan dan prasarana Buildings and building bangunan 3.711.984.513 1.248.376.117 - - 4.960.360.630 infrastructure Alat-alat pengangkutan 18.063.122.811 5.526.447.560 5.517.694.713 - 18.071.875.658 Heavy equipment Kapal 252.845.410.435 137.005.938.744 - - 389.851.349.179 Vessels Kendaraan 5.138.510.639 2.366.832.681 481.145.833 - 7.024.197.487 Vehicles Peralatan kantor 3.239.876.499 977.579.953 - - 4.217.456.452 Office equipment Jumlah 282.998.904.897 147.125.175.055 5.998.840.546 - 424.125.239.406 Total Jumlah Tercatat Bersih 1.710.265.610.210 2.232.165.030.122 Net Carrying Value