INVESTASI JANGKA PANJANG Laporan Tahunan | Bintang Mitra Semesta Raya

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2014 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2014 Expressed in Rupiah, Unless Otherwise Stated 59

15. GOODWILL

15. GOODWILL

Akun ini merupakan selisih lebih antara nilai perolehan dan nilai wajar aset bersih Entitas Anak yang dapat diidentifikasi. Berdasarkan PSAK 19 Revisi 2009, sejak 1 Januari 2011 goodwill tidak diamortisasi tetapi di nilai kembali setiap akhir tahun. Berdasarkan penelaahan manajemen, penurunan nilai goodwill 2014 dan 2013 masing-masing sebesar Rp 15.689.459.635 dan Rp 27.213.029.266. This account is the excess of acquisition cost over the net assets at fair value of the Subsidiaries which could be identified. Based on PSAK 19 Revised 2009, since January 1, 2011, goodwill is not amortized but it is revalued every end of the year. Based on managements evaluation of goodwill impairment in 2014 and 2013 amounting to IDR 15,689,459,635 and IDR 27,213,029,266, respectively. 2014 2013 Saldo awal 26.814.985.080 54.028.014.346 Beginning Penurunan nilai 15.689.459.635 27.213.029.266 Impairment value Saldo Akhir 11.125.525.445 26.814.985.080 Ending Rincian goodwill sebagai berikut: 2014 2013 Bittlestone - 11.523.569.633 Bittlestone RPE 4.420.076.081 7.366.793.471 RPE BRK 6.705.449.364 7.924.621.976 BRK Saldo Akhir 11.125.525.445 26.814.985.080 Ending Details of goodwill are as follows:

16. ASET LAIN-LAIN

16. OTHER ASSETS

2014 2013 Biaya yang ditangguhkan 471.772.312 4.645.197.549 Deferred charges Uang jaminan 210.803.580 843.669.243 Security deposits Peralatan produksi dan driling - 2.522.930.967 Driling dan production tools Biaya restorasi site - 891.905.697 Site restoration cost Lain-lain 625.000.000 625.000.000 Others Jumlah 1.307.575.892 9.528.703.456 Total