Income taxes ESTIMASI DAN PERTIMBANGAN AKUNTANSI

PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 524 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2017 DAN 31 DESEMBER 2016, SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2017 AND 31 DECEMBER 2016 AND FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 Expressed in US Dollars, unless otherwise stated

6. PERSEDIAAN

6. INVENTORIES

30 Juni 31 Desember June December 2017 2016 Suku cadang 8,705,810 8,979,499 Spareparts Oli pelumas 854,415 351,814 Lubricants oil Ban 636,262 1,448,983 Tires Barang dalam perjalanan 613,296 1,616,925 Materials in transit Material umum 568,233 471,570 General materials Peralatan dan perlengkapan 146,094 140,169 Tools and equipment Jumlah 11,524,110 13,008,960 Total Manajemen berkeyakinan bahwa nilai persediaan pada tanggal 30 Juni 2017 dan 31 Desember 2016 dapat direalisasikan melalui penggunaan normal dalam operasi Grup, sehingga tidak perlu dibuat cadangan kerugian penurunan nilai. Management believes that the inventory values as at 30 June 2017 and 31 December 2016 can be realised through normal use in t operations, therefore an allowance for impairment losses is considered not necessary. Pada tanggal 30 Juni 2017 dan 31 Desember 2016, seluruh persediaan tidak diasuransikan dan tidak dijaminkan. Manajemen berpendapat bahwa risiko kerugian yang berkaitan dengan penanganan persediaan adalah rendah. As at 30 June 2017 and 31 December 2016, all inventories were neither insured nor pledged as collateral. Management considers the risks of losses associated with inventories handling are low.

7. BIAYA DIBAYAR DIMUKA DAN ASET LAINNYA

7. PREPAID EXPENSES AND OTHER ASSETS

a. Biaya dibayar dimuka

a. Prepaid expenses 30 Juni

31 Desember June December 2017 2016 Heavy equipment Biaya perawatan peralatan berat 2,869,913 3,676,116 maintenance expenses Asuransi 291,274 3,587 Insurance Sewa 121,736 169,336 Rent Lain-lain 1,768 42,650 Others Jumlah 3,284,691 3,891,689 Total Dikurangi: bagian lancar 1,812,168 1,758,373 Less: current portion Bagian tidak lancar 1,472,523 2,133,316 Non-current portion PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 525 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2017 DAN 31 DESEMBER 2016, SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2017 DAN 2016 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2017 AND 31 DECEMBER 2016 AND FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2017 AND 2016 Expressed in US Dollars, unless otherwise stated

7. BIAYA DIBAYAR DIMUKA DAN ASET LAINNYA

lanjutan 7. PREPAID EXPENSES AND OTHER ASSETS continued

b. Aset lainnya

b. Other assets 30 Juni

31 Desember June December 2017 2016 Pemindahan dana tidak wajar Irregular transfer of funds in a di entitas anak Catatan 29 1,591,182 3,121,216 subsidiary Note 29 Uang muka pembelian bahan bakar dari Advance purchase of PT Pertamina Persero 1,329,439 14,754,899 fuel from PT Pertamina Persero Uang muka kepada pemasok 863,880 579,182 Advance to suppliers Lain-lain 494,876 497,277 Others Jumlah 4,279,377 18,952,574 Total Dikurangi: bagian lancar 1,999,065 15,286,766 Less: current portion Bagian tidak lancar 2,280,312 3,665,808 Non-current portion

8. ASET TETAP, NETO

8. FIXED ASSETS, NET

30 JuniJune 2017 Selisih kurs dari penjabaran laporan keuangan Exchange difference Saldo awal from financial Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi statements Ending balance Additions Deductions Reclassification translation balance Biaya perolehan: Acquisition costs: Tanah 1,119,818 - - - 5,396 1,125,214 Land Bangunan 3,252,221 76,589 - 603,845 8,152 3,940,807 Buildings Mesin dan peralatan 4,574,210 39,199 - - - 4,613,409 Machinery and equipment Peralatan berat 133,089,230 113,645 - - 285,297 133,488,172 Heavy equipment Kendaraan 6,873,573 347,858 214,725 - 9,152 7,015,858 Vehicles Peralatan kantor 3,744,670 107,502 - - 17,353 3,869,525 Office equipment Prasarana 2,257,904 104,567 - 39,557 - 2,402,028 Infrastructure Aset dalam penyelesaian 504,651 339,199 - 643,402 - 200,448 Assets under construction 155,416,277 1,128,559 214,725 - 325,350 156,655,461 Accumulated Akumulasi penyusutan: depreciation: Bangunan 1,103,372 103,379 - - 3,890 1,210,641 Buildings Mesin dan peralatan 1,617,730 275,257 - - - 1,892,987 Machinery and equipment Peralatan berat 87,081,517 6,540,587 - - 214,537 93,836,641 Heavy equipment Kendaraan 5,560,475 350,767 208,198 - 6,176 5,709,220 Vehicles Peralatan kantor 2,982,344 175,274 - - 12,882 3,170,500 Office equipment Prasarana 802,393 116,609 - - - 919,002 Infrastructure 99,147,831 7,561,873 208,198 - 237,485 106,738,991 Nilai buku bersih 56,268,446 49,916,470 Net book value