PIUTANG USAHA TRADE RECEIVABLES

These Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan 31 Desember 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk NOTES TO FINANCIAL STATEMENTS Continued 31 December 2013 Expressed in Rupiah, unless otherwise stated 42 10. ASET TETAP Lanjutan 10. PROPERTY AND EQUIPMENT Continued Sebelum kuasi- Setelah kuasi- Saldo awal reorganisasi Penilaian reorganisasi Saldo akhir Beginning Penambahan Pengurangan Before quasi- kembali After quasi- Penambahan Pengurangan Ending 31 Desember 2012 balance Additions Deductions reorganization Revaluation reorganization Additions Deductions balance 31 December 2012 Biaya perolehan At cost Kepemilikan langsung Direct ownership Sarana dan prasarana 2.707.190.139 - - 2.707.190.139 284.269.466 2.991.459.605 - - 2.991.459.605 Infrastructures Mesin 54.587.610.567 14.000.000 - 54.601.610.567 9.997.893.581 64.599.504.148 9.863.789.410 9.753.397.535 64.709.896.023 Machineries Peralatan kantor 1.045.084.066 8.750.000 - 1.053.834.066 - 1.053.834.066 29.775.000 - 1.083.609.066 Office equipments Kendaraan 1.028.338.800 886.000.000 191.000.000 1.723.338.800 559.008.371 2.282.347.171 - - 2.282.347.171 Vehicles Jumlah kepemilikan langsung 59.368.223.572 908.750.000 191.000.000 60.085.973.572 10.841.171.418 70.927.144.990 9.893.564.410 9.753.397.535 71.067.311.865 Total direct ownership Assets under finance Aset sewa pembiayaan lease Mesin - - - - - - 10.055.000.000 - 10.055.000.000 Machineries Jumlah biaya perolehan 59.368.223.572 908.750.000 191.000.000 60.085.973.572 10.841.171.418 70.927.144.990 19.948.564.410 9.753.397.535 81.122.311.865 Total cost Accumulated Akumulasi penyusutan depreciation Kepemilikan langsung Direct ownership Sarana dan prasarana 527.619.728 33.839.877 - 561.459.605 - 561.459.605 99.708.333 - 661.167.938 Infrastructures Mesin 29.745.465.968 1.282.038.179 - 31.027.504.147 - 31.027.504.147 4.733.996.168 - 35.761.500.315 Machineries Peralatan kantor 558.302.353 42.360.298 - 600.662.651 - 600.662.651 130.236.781 - 730.899.432 Office equipments Kendaraan 989.438.876 37.908.296 191.000.000 836.347.172 - 836.347.172 294.395.833 - 1.130.743.005 Vehicles Jumlah kepemilikan langsung 31.820.826.925 1.396.146.650 191.000.000 33.025.973.575 - 33.025.973.575 5.258.337.115 - 38.284.310.690 Total direct ownership Assets under finance Aset sewa pembiayaan lease Mesin - - - - - - 261.848.959 - 261.848.959 Machineries Jumlah akumulasi Total accumulated penyusutan 31.820.826.925 1.396.146.650 191.000.000 33.025.973.575 - 33.025.973.575 5.520.186.074 - 38.546.159.649 depreciation Jumlah tercatat 27.547.396.647 27.059.999.997 37.901.171.415 42.576.152.216 Carrying amount Beban penyusutan aset tetap dialokasikan sebagai berikut: Depreciation expenses of property and equipment were allocated to the followings: 2013 2012 Beban pokok penjualan Catatan 24 7.076.541.306 6.411.431.516 Cost of goods sold Note 24 Beban usaha Catatan 25 573.711.080 504.901.208 Operating expenses Note 25 Jumlah 7.650.252.386 6.916.332.724 Total Aset tetap berupa kendaraan telah diasuransikan terhadap risiko komprehensif dan kehilangan kepada PT KSK Insurance Indonesia, PT Kurnia Insurance Indonesia, PT Asuransi Allianz Utama Indonesia, pihak ketiga,dengan jumlah nilai pertanggungan sebesar Rp 898.200.000 dan Rp 1.033.000.000 masing-masing pada tanggal 31 Desember 2013 dan 2012, dan aset sewa pembiayaan telah diasuransikan terhadap risiko komprehensif dan kehilangan kepada PT Asuransi MSIG Indonesia, pihak ketiga, dengan jumlah nilai pertanggungan sebesar Rp 9.552.250.000 dan Rp 10.055.000.000 masing- masing pada tanggal 31 Desember 2013 dan 2012, sedangkan aset tetap lainnya belum diasuransikan. Vehicles were covered by insurance against comprehensive and loss risks to PT KSK Insurance Indonesia, PT Kurnia Insurance Indonesia, PT Asuransi Allianz Utama Indonesia, third parties, with a total sum insured amounting to Rp 898,200,000 and Rp 1,033,000,000 as of 31 December 2013 and 2012, respectively, and assets under finance lease were covered by against comprehensive and loss risks to PT Asuransi MSIG Indonesia insurance, third party, with a total sum insured amounting to Rp 9,552,250,000 and Rp 10,055,000,000 as of 31 December 2013 and 2012, respectively, while other property and equipments had not yet been cover by insurance. These Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan 31 Desember 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk NOTES TO FINANCIAL STATEMENTS Continued 31 December 2013 Expressed in Rupiah, unless otherwise stated 43 10. ASET TETAP Lanjutan 10. PROPERTY AND EQUIPMENT Continued Pengurangan aset tetap seluruhnya berasal dari penjualan aset tetap dengan rincian sebagai berikut: Deductions of property and equipment were arising from sales of property and equipment with detail as follows: 2013 2012 Hasil penjualan - 10.125.000.000 Proceeds from sales Jumlah tercatat - 9.753.397.535 Carrying amount Keuntungan bersih atas penjualan aset tetap - 70.000.000 Net gain on sale of property and equipment Keuntungan atas transaksi jual dan sewa Deferred gain on sale-and-lease back kembali yang ditangguhkan - 301.602.465 transaction Jumlah - 371.602.465 Total Pengurangan sebesar Rp 9.753.397.535 pada tahun 2012 merupakan transaksi jual dan sewa kembali yang dilakukan dengan PT Orix Indonesia Finance Catatan 16. Deductions amounting to Rp 9,753,397,535 in 2012 were arising from sale and lease back transaction entered into with PT Orix Indonesia Finance Note 16. Keuntungan atas transaksi jual dan sewa kembali mesin tersebut akan ditangguhkan dan diamortisasi selama masa sewa dan disajikan sebagai bagian dari utang lain-lain dalam laporan posisi keuangan Catatan 14. Gain on the sale and lease back transaction is deferred and amortized over the lease term and presented as part of other payable in the statements of financial position Note 14. Pada tanggal 31 Desember 2013 dan 2012, kendaraan dengan jumlah tercatat sebesar Rp 636.388.889, digunakan sebagai jaminan atas utang pembiayaan konsumen Catatan 15, sedangkan mesin dengan jumlah tercatat sebesar Rp 9.164.713.541, digunakan sebagai jaminan atas utang sewa pembiayaan Catatan 16. As of 31 December 2013 and 2012, vehicles with carrying amount of Rp 636,388,889, were pledged as collateral for consumer financing payable Note 15, while machineries with carrying amount of Rp 9,164,713,541, were pledged as collateral for finance lease payable Note 16. Manajemen Perusahaan berkeyakinan bahwa tidak terdapat kondisi atau peristiwa yang menimbulkan indikasi penurunan nilai atas jumlah tercatat aset tetap, sehingga tidak diperlukan cadangan kerugian penurunan nilai untuk aset tetap. The Management of the Company believes that there was no condition or event that indicates impairment in the carrying amount of its property and equipments, and therefore an allowance for impairment losses of property and equipment was not considered necessary. Tidak terdapat perbedaan secara signifikan antara nilai wajar aset tetap dengan jumlah tercatat. There was no significant difference between the fair value and the carrying amount of property and equipment. Seluruh aset tetap yang ada pada tanggal pelaporan digunakan untuk menunjang aktivitas operasi Perusahaan. Aset-aset tersebut belum disusutkan penuh. The entire property and equipment as at the reporting date are fully used to support the Company’s operational activities. Those assets are not yet fully depreciated. Tidak terdapat aset yang telah disusutkan secara penuh namun masih digunakan dalam operasi Perusahaan. There is no fully depreciated assets that are still used by the Company in its operation. 11. DANA YANG DIBATASI PENGGUNAANNYA 11. RESTRICTED FUND Dana yang dibatasi penggunaannya merupakan Dana Jaminan Pengelolaan Lingkungan DJPL dan Dana Kepedulian Terhadap Masyarakat DKTM. Dana tersebut ditempatkan dalam rekening bersama atas nama Perusahaan dan Pemerintah Daerah PEMDA Bintan, di mana penarikan atas dana tersebut wajib melalui persetujuan bersama oleh kedua pihak Catatan 18. Restricted fund represents environmental management security fund and social responsibility fund. These funds are placed under a joint account between the Company and Bintan Local Goverment, whereby the withdrawal of such fund are subject to prior written approval by both parties Note 18.