KOMBINASI BISNIS ADRO 20150310 FY2014 Financial Statement and Notes

Lampiran 562 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

9. UANG MUKA DAN BIAYA DIBAYAR DIMUKA

9. ADVANCES AND PREPAYMENTS

2014 2013 Uang muka pembelian aset Advance for purchase of fixed assets tetap dan proyek 50,505 56,621 and projects Uang muka kepada pemasok 6,212 8,545 Advances to suppliers Sewa dan asuransi dibayar dimuka 2,953 2,942 Prepaid rent and insurance Uang muka pembelian bahan bakar 1,956 2,718 Advances for the purchase of fuel Biaya keuangan - 10,142 Financing cost Lain-lain 6,671 5,671 Others Jumlah uang muka dan biaya dibayar dimuka 68,297 86,639 Total advances and prepayments Dikurangi: bagian lancar 15,656 18,469 Less: current portion Bagian tidak lancar 52,641 68,170 Non-current portion

10. PERSEDIAAN

10. INVENTORIES

2014 2013 Persediaan batubara 44,011 44,298 Coal inventory Perlengkapan dan bahan pendukung 18,319 26,580 Tools and supplies Bahan bakar dan minyak pelumas 17,408 12,765 Fuel and lubricants Suku cadang 17,005 19,104 Spare parts Total 96,743 102,747 Total Manajemen Grup berpendapat bahwa semua persediaan dapat digunakan atau dijual. Selain itu, nilai realisasi neto persediaan masih melebihi nilai tercatat persediaan, sehingga tidak diperlukan adanya provisi persediaan usang dan penurunan nilai. The Group’s management is of the opinion that the inventories can be either used or sold. In addition, the net realisable value of inventories exceeds the carrying value of inventories, therefore, a provision for obsolete stock and decline in value is not considered necessary. Pada tanggal 31 Desember 2014, persediaan Grup telah diasuransikan terhadap risiko kerusakan signifikan dengan nilai pertanggungan sebesar AS59.792 31 Desember 2013: AS60.886. Manajemen Grup berpendapat bahwa persediaan telah diasuransikan secara memadai untuk menutupi risiko kehilangan dan kerusakan. As at 31 December 2014, the Group’s inventories were covered by insurance against the risk of material damage with total coverage of US59,792 31 December 2013: US60,886. The Group’s management is of the opinion that the inventories are adequately insured to cover the risk of loss and damage.

11. ASET EKSPLORASI DAN EVALUASI

11. EXPLORATION AND EVALUATION ASSETS

31 DesemberDecember 2014 Mutasi ke tambang Saldo dalam Saldo awal pengembangan akhir Beginning Penambahan Transfer to mines Ending balance Addition under development balance Balangan 111 102 - 213 Balangan