INVENTORIES 2013 03 9M13 MBSS FS 30Sep2013

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED - 38 - Pada tanggal 30 September 2013 dan 30 September 2012, jumlah persediaan yang diakui sebagai beban adalah masing-masing sebesar USD 20.649.525 dan USD 20.000.398. As of September 30, 2013 and September 30, 2012, inventories recognized in expenses amounted to USD 20,649,525 and USD 20,000,398, respectively.

9. UANG MUKA DAN BIAYA DIBAYAR DIMUKA

9. ADVANCES AND PREPAID EXPENSES

30 September 31 Desember September 30, December 31, 2013 2012 USD USD Biaya dibayar dimuka Prepaid expenses Asuransi 372.820 233.022 Insurance Sewa 82.962 61.704 Rent Uang muka Advances Pemeliharaan kapal 1.518.675 1.543.262 Maintenance of vessels Tambat dan pelabuhan 77.620 41.151 Port charges Lain-lain 1.336.901 372.442 Others Jumlah 3.388.978 2.251.581 Total 10. PROPERTI INVESTASI 10. INVESTMENT PROPERTY Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance USD USD USD USD Bangunan Buildings Biaya perolehan 1.179.309 - - 1.179.309 At cost Akumulasi penyusutan 571.778 44.223 - 616.001 Accumulated depreciation Jumlah Tercatat Bersih 607.531 563.308 Net Carrying Value 30 SeptemberSeptember 30, 2013 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Ending balance Additions Deductions balance USD USD USD USD Bangunan Buildings Biaya perolehan 1.179.309 - - 1.179.309 At cost Akumulasi penyusutan 512.812 58.966 - 571.778 Accumulated depreciation Jumlah Tercatat Bersih 666.497 607.531 Net Carrying Value 31 DesemberDecember 31 , 2012 Properti investasi merupakan investasi pada bangunan seluas 636,86 m2 milik Perusahaan di Gedung Graha Irama lantai 8, JI. H.R Rasuna Said, Kuningan, Jakarta Selatan. Investment property pertains to building with total 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. PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED - 39 - Pada tanggal 30 September 2013, properti investasi berupa bangunan telah diasuransikan kepada PT Sompo Japan Insurance Indonesia, pihak ketiga, terhadap risiko kerugian dengan nilai pertanggungan sebesar USD 539.590. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan. On September 30, 2013, the building was insured with PT Sompo Japan Insurance Indonesia, third party, against possible losses with sum insured of USD 539,590. Management believes that the amount is adequate to cover possible losses on the assets insured. Pada tanggal 30 September 2013, nilai wajar properti investasi Grup adalah sebesar USD 881.159. On September 30, 2013, the fair value of the Group’s investment property is USD 881,159. 11. ASET TETAP 11. PROPERTY, VESSELS AND EQUIPMENT 1 Januari 30 September January 1, Penambahan Pengurangan Reklasifikasi September 30, 2013 Additions Deductions Reclassification 2013 USD USD USD USD USD Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 214.059 - - - 214.059 Land Bangunan dan prasarana Buildings and building bangunan 2.747.150 6.993 - 257.660 3.011.803 infrastructure Alat-alat pengangkutan 4.445.674 - - - 4.445.674 Heavy equipment Kapal 337.012.973 4.634.543 - 3.776.108 345.423.624 Vessels Kendaraan 1.021.301 155.049 76.902 - 1.099.448 Vehicles Peralatan kantor 950.005 178.831 - - 1.128.836 Office equipment Aset dalam penyelesaian Construction in progress Bangunan dan prasarana 263.338 341.981 - 257.660 347.659 Buildings and improvements Kapal 4.538.477 2.091.401 - 3.776.108 2.853.770 Vessels Jumlah 351.192.977 7.408.798 76.902 - 358.524.873 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Bangunan dan prasarana Buildings and building bangunan 683.054 108.532 - - 791.586 infrastructure Alat-alat pengangkutan 2.486.546 443.893 - - 2.930.439 Heavy equipment Kapal 59.771.072 16.799.671 - - 76.570.743 Vessels Kendaraan 824.897 82.792 76.902 - 830.787 Vehicles Peralatan kantor 603.565 127.435 - - 731.000 Office equipment Jumlah 64.369.134 17.562.323 76.902 - 81.854.555 Total Jumlah Tercatat Bersih 286.823.843 276.670.318 Net Carrying Value