INVESTASI ADRO 20150310 FY2014 Financial Statement and Notes

Lampiran 572 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

16. PINJAMAN KE PIHAK KETIGA

16. LOAN TO THIRD PARTIES

2014 2013 PT Servo Infrastruktur - 16,670 PT Servo Infrastruktur Pada tanggal 10 Oktober 2011, ATA mengadakan Perjanjian Pinjaman dengan PT Servo Infrastruktur “SI”, dimana ATA akan memberikan fasilitas pinjaman sebesar AS16.670. ATA telah menerima pembayaran penuh atas pinjaman ini di bulan Februari 2014. On 10 October 2011, ATA entered into a Loan Agreement with PT Servo Infrastruktur “SI”, to which ATA provided a loan facility of US16,670. ATA has received full repayment for this loan in February 2014.

17. UTANG USAHA

17. TRADE PAYABLES

2014 2013 Pihak ketiga 333,925 316,762 Third parties Pihak berelasi 17,220 10,225 Related parties Total 351,145 326,987 Total Rincian utang usaha berdasarkan mata uang adalah sebagai berikut: Details of trade payables based on currencies are as follows: 2014 2013 Dolar AS 285,279 282,175 US Dollars Rupiah 64,743 43,582 Rupiah Dolar Australia 591 605 Australian Dollars Euro 403 541 Euro Dolar Singapura 116 51 Singapore Dollars Yen 13 3 Yen Pound Sterling - 30 Pound Sterling Total 351,145 326,987 Total Saldo utang usaha terutama berasal dari pembelian bahan bakar minyak, suku cadang, jasa perbaikan dan pemeliharaan, jasa pengangkutan, dan jasa pertambangan batubara. Trade payables balances mainly arose from the purchase of fuel, spare parts, repair and maintenance services, coal transportation services and coal mining services. Lihat Catatan 37 untuk rincian transaksi dan saldo dengan pihak berelasi. Refer to Note 37 for details of transactions and balances with related parties.

18. UTANG ROYALTI

18. ROYALTIES PAYABLE

2014 2013 Utang royalti kepada Pemerintah, neto 44,786 117,022 Government royalties payable, net Utang royalti kepada pemerintah subyek diaudit oleh Direktorat Pembinaan Pengusahaan Mineral dan Batubara, Kementerian Energi dan Sumber Daya Mineral “KESDM”. Adaro telah mengkompensasikan PPN masukan dan Pajak Bahan Bakar Kendaraan Bermotor dengan pembayaran royalti lihat Catatan 36b. Government royalties payable is subject to audit by the Directorate of Mineral and Coal Business Supervision, the Ministry of Energy and Mineral Resources “MoEMR”. Adaro has offset VAT input and vehicle fuel tax receivables against royalty payments refer to Note 36b. Lampiran 573 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

19. BEBAN AKRUAL

19. ACCRUED EXPENSES

2014 2013 Biaya angkut 4,700 9,775 Freight cost Bunga 3,231 16,936 Interest Lain-lain 18,956 18,125 Others Total 26,887 44,836 Total

20. PINJAMAN DARI PIHAK KETIGA

20. LOANS FROM A THIRD PARTY

Pada tanggal 22 Oktober 2014, PCS, SCM dan LSA mengadakan Perjanjian Pinjaman dengan Far East Investment Ltd. “FEIL”, pihak ketiga, dimana FEIL akan memberikan fasilitas pinjaman kepada PCS, SCM, dan LSA masing-masing sebesar AS8.760, AS6.630 dan AS151. Pinjaman ini dikenakan suku bunga sebesar LIBOR ditambah persentase tertentu dan bunga akan dibayarkan setiap semester. Pinjaman ini akan jatuh tempo pada tanggal 31 Agustus 2015. Pada tanggal 31 Desember 2014, saldo pinjaman masing-masing untuk PCS, SCM, dan LSA adalah sebesar AS8.760, AS6.630, dan AS151. On 22 October 2014, PCS, SCM and LSA entered into Loan Agreements with Far East Investment Ltd. “FEIL”, a third party, under which FEIL provided loan facilities to PCS, SCM and LSA with total amounts of US8,760, US6,630 and US151, respectively. The loans bear a interest at a rate of LIBOR plus a certain percentage which is payable semi-annually. The loans will be due on 31 August 2015. As at 31 December 2014, the outstanding balances recorded by PCS, SCM and LSA amounted to US8,760, US6,630 and US151, respectively.

21. INSTRUMEN KEUANGAN DERIVATIF

21. DERIVATIVE FINANCIAL INSTRUMENTS

2014 2013 Swap bahan bakar 61,864 - Fuel swap Swap bahan bakar Adaro pada tanggal 31 Desember 2014 adalah sebagai berikut: Adaro’s fuel hedges as at 31 December 2014 were as follows: Tanggal kontrak Awal periode Akhir periode Kuantitas barel Contract date Period start Period end Quantity barrels Morgan Stanley Co. 19 Maret 1 Oktober 31 Desember International plc March 2014 October 2014 December 2014 240,000 Standard Chartered 13 Januari 11 Januari 31 Desember Bank January 2014 January 2014 December 2014 1,080,000 HSBC Limited 5 Februari 5 Februari 31 Desember 550,000 February 2014 February 2014 December 2014 HSBC Limited 18 Maret 1 Oktober 31 Desember 150,000 March 2014 October 2014 December 2014 Morgan Stanley Co. 3 September 2014 1 Januari 31 Desember International plc January 2015 December 2015 540,000 CIMB Bank Berhad 3 September 2014 1 Januari 31 Desember 480,000 January 2015 December 2015 OCBC Ltd. 24 September 2014 1 Januari 31 Desember 420,000 January 2015 December 2015 Semua derivatif berdasarkan harga pada GAS OIL-0.5 SINGAPORE-PLATTS ASIA-PACIFIC dan transaksi ini merupakan transaksi lindung nilai arus kas yang efektif. All the derivatives are based on price on GAS OIL-0.5 SINGAPORE-PLATTS ASIA-PACIFIC and the transactions are effective cash flow hedges for the purpose of the accounting standards.