INVENTORIES Standards Issued But Not Yet Effective continued

517 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 59 10. ASET TETAP 10. FIXED ASSETS Akun ini terdiri dari: This account consists of: 30 April 2014April 30, 2014 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Acquisition Cost Kepemilikan langsung Direct ownership Armada dan peralatan 5.695.500.366.971 592.116.342.706 210.497.208.057 37.968.930.672 6.115.088.432.292 Fleet and its equipment Non Armada Non Fleet Tanah 365.772.761.801 33.947.124.894 - - 399.719.886.695 Land Bangunan, mess dan pool 100.003.801.257 2.046.560.337 - 6.150.076.984 108.200.438.578 Buildings, mess and pool Kendaraan 12.083.723.443 115.450.000 - 417.749.358 12.616.922.801 Vehicles Peralatan dan perlengkapan 47.319.860.808 4.482.347.705 117.735.657 - 51.684.472.856 Equipment and fixtures Aset dalam penyelesaian 54.587.447.949 54.924.720.964 - 44.536.757.014 64.975.411.899 Construction in-progress Sub-Total 6.275.267.962.229 687.632.546.606 210.614.943.714 - 6.752.285.565.121 Sub-Total Akumulasi Penyusutan Accumulated Depreciation Kepemilikan langsung Direct ownership Armada dan peralatan 1.876.036.965.412 200.925.630.255 153.977.369.774 270.186.895 1.923.255.412.788 Fleet and its equipment Non Armada Non Fleet Bangunan, mess dan pool 23.263.532.243 2.321.044.101 - - 25.584.576.344 Buildings, mess and pool Kendaraan 8.385.719.786 93.677.789 - 270.186.895 8.209.210.680 Vehicles Peralatan dan perlengkapan 26.030.639.599 2.658.919.868 95.935.656 - 28.593.623.811 Equipment and fixtures Sub-Total 1.933.716.857.040 205.999.272.013 154.073.305.430 - 1.985.642.823.623 Sub-Total Nilai Tercatat 4.341.551.105.189 4.766.642.741.498 Carrying Value 31 Desember 2013December 31, 2013 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Acquisition Cost Kepemilikan langsung Direct ownership Armada dan peralatan 4.658.553.885.620 1.462.889.019.111 424.741.950.788 1.200.586.972 5.695.500.366.971 Fleet and its equipment Non Armada Non Fleet Tanah 79.509.561.489 286.263.200.312 - - 365.772.761.801 Land Bangunan, mess dan pool 79.813.039.528 19.603.215.140 - 587.546.589 100.003.801.257 Buildings, mess and pool Kendaraan 10.644.930.016 238.206.454 - 1.200.586.973 12.083.723.443 Vehicles Peralatan dan perlengkapan 27.977.543.828 19.139.838.781 118.037.125 320.515.324 47.319.860.808 Equipment and fixtures Aset dalam penyelesaian 2.531.753.079 52.963.756.784 - 908.061.914 54.587.447.949 Construction in-progress Sub-Total 4.859.030.713.560 1.841.097.236.582 424.859.987.913 - 6.275.267.962.229 Sub-Total Akumulasi Penyusutan Accumulated Depreciation Kepemilikan langsung Direct ownership Armada dan peralatan 1.743.308.388.515 489.995.840.625 357.488.480.095 221.216.367 1.876.036.965.412 Fleet and its equipment Non Armada Non Fleet Bangunan, mess dan pool 17.367.247.748 5.896.284.495 - - 23.263.532.243 Buildings, mess and pool Kendaraan 8.399.943.263 206.992.890 - 221.216.367 8.385.719.786 Vehicles Peralatan dan perlengkapan 20.389.514.917 5.756.036.805 114.912.123 - 26.030.639.599 Equipment and fixtures Sub-Total 1.789.465.094.443 501.855.154.815 357.603.392.218 - 1.933.716.857.040 Sub-Total Nilai Tercatat 3.069.565.619.117 4.341.551.105.189 Carrying Value 31 Desember 2012December 31, 2012 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya Perolehan Acquisition Cost Kepemilikan langsung Direct ownership Armada dan peralatan 3.710.066.860.495 1.037.746.742.546 90.095.556.343 835.838.922 4.658.553.885.620 Fleet and its equipment Non Armada Non Fleet Tanah 108.391.386.486 50.607.964.433 79.489.789.430 - 79.509.561.489 Land Bangunan, mess dan pool 96.971.503.968 18.522.782.822 35.681.247.262 - 79.813.039.528 Buildings, mess and pool Kendaraan 11.429.762.066 272.652.727 221.645.855 835.838.922 10.644.930.016 Vehicles Peralatan dan perlengkapan 22.800.428.526 5.332.953.303 155.838.001 - 27.977.543.828 Equipment and fixtures Aset dalam penyelesaian - 2.531.753.079 - - 2.531.753.079 Construction in-progress Sub-Total 3.949.659.941.541 1.115.014.848.910 205.644.076.891 - 4.859.030.713.560 Sub-Total 518 The original consolidated financial statements included herein are in Indonesian language. PT BLUE BIRD TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2014 dan Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2013, 2012 dan 2011 Dengan Angka Perbandingan Periode Empat Bulan yang Berakhir pada Tanggal 30 April 2013 Tidak Diaudit Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BLUE BIRD TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Four-Month Period Ended April 30, 2014 and Years Ended December 31, 2013, 2012 and 2011 With Comparative Figures for the Four-Month Period Ended April 30, 2013 Unaudited Expressed in Rupiah, unless Otherwise Stated 10. ASET TETAP lanjutan 10. FIXED ASSETS continued