TRADE RECEIVABLES FS AE 30 September 2014 website1

Lampiran 562 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 SEPTEMBER 2014, 31 DESEMBER 2013 DAN 30 SEPTEMBER 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2014, 31 DECEMBER 2013 AND 30 SEPTEMBER 2013 Expressed in thousands of US Dollars, unless otherwise stated

12. ASET TETAP lanjutan

12. FIXED ASSETS continued

31 DesemberDecember 2013 Selisih kurs dari penjabaran laporan keuangan Exchange differences Saldo Pengurangan due to Saldo awal reklasifikasi financial akhir Beginning Akuisisi Penambahan Disposals statement Ending balance Acquisitions Additions reclassifications translation balance Harga perolehan Acquisition costs Kepemilikan langsung Direct ownership Tanah 65,066 5,445 4,518 1,468 1,348 75,149 Land Bangunan 48,826 27 10,137 8,474 1,051 66,413 Buildings Infrastruktur 89,590 - 48 13,026 - 76,612 Infrastructure Pembangkit listrik - - 2,153 112,235 - 114,388 Power plant Mesin, peralatan operasional, dan Machinery, operational kendaraan 957,193 46 14,261 7,025 9 964,466 equipment and vehicles Kapal 171,325 - 505 67,034 - 238,864 Vessels Peralatan tambang 2,125 - 1,023 33 - 3,181 Mining equipment Peralatan proyek 9,678 - 1,152 169 - 10,661 Project equipment Peralatan kantor 23,344 66 1,331 722 579 23,440 Office equipment Fasilitas peremukan Crushing and handling dan pengolahan 244,419 - 30 8,180 - 252,629 facilities Jalan dan jembatan 146,044 - 26 19,014 - 165,084 Roads and bridges Fasilitas penampungan batubara 6,101 - - - - 6,101 Stockpile facilities Fasilitas labuhan 2,459 - - 49 - 2,508 Dock facilities 1,766,170 5,584 35,184 195,545 2,987 1,999,496 Aset dalam penyelesaian 507,145 9,183 104,417 231,390 2,265 387,090 Construction in progress Aset sewa pembiayaan Leased assets Peralatan operasional 160,696 - 20,345 37,298 - 143,743 Operational equipment 2,434,011 14,767 159,946 73,143 5,252 2,530,329 Akumulasi penyusutan Accumulated depreciation Kepemilikan langsung Direct ownership Bangunan 8,878 18 3,314 162 256 11,792 Buildings Infrastruktur 24,274 - 4,244 663 - 27,855 Infrastructure Pembangkit listrik - - 3,532 673 - 4,205 Power plant Mesin, peralatan operasional, dan Machinery, operational kendaraan 408,454 25 133,171 29,386 - 512,264 equipment and vehicles Kapal 27,054 - 10,436 587 - 36,903 Vessels Peralatan tambang 1,025 - 635 33 - 1,693 Mining equipment Peralatan proyek 4,688 - 1,893 136 - 6,445 Project equipment Peralatan kantor 10,867 34 3,748 702 164 13,783 Office equipment Fasilitas peremukan Crushing and handling dan pengolahan 71,498 - 18,775 - - 90,273 facilities Jalan dan jembatan 57,455 - 9,427 - - 66,882 Roads and bridges Fasilitas penampungan batubara 4,829 - 250 - - 5,079 Stockpile facilities Fasilitas labuhan 2,152 - 68 - - 2,220 Dock facilities 621,174 77 189,493 30,930 420 779,394 Aset sewa pembiayaan Leased assets Peralatan operasional 43,821 - 19,607 18,292 - 45,136 Operational equipment 664,995 77 209,100 49,222 420 824,530 Nilai buku neto 1,769,016 1,705,799 Net book value Lampiran 563 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 SEPTEMBER 2014, 31 DESEMBER 2013 DAN 30 SEPTEMBER 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2014, 31 DECEMBER 2013 AND 30 SEPTEMBER 2013 Expressed in thousands of US Dollars, unless otherwise stated

12. ASET TETAP lanjutan

12. FIXED ASSETS continued

Beban penyusutan untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2014 dan 2013 dialokasikan sebagai berikut: Depreciation expenses for the nine-month periods ended 30 September 2014 and 2013 were allocated as follows: 30 SeptemberSeptember 2014 2013 Beban pokok pendapatan 161,199 151,637 Cost of revenue Beban usaha 1,668 4,521 Operating expenses Kapitalisasi sebagai aset tetap Capitalised as fixed assets and dan properti pertambangan 1,456 262 mining properties 164,323 156,420 Perhitungan kerugian pelepasan aset tetap untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2014 dan 2013 adalah sebagai berikut: The calculation of losses on disposals of fixed assets for the nine-month periods ended 30 September 2014 and 2013 was as follows: 30 SeptemberSeptember 2014 2013 Harga perolehan 20,794 43,649 Acquisition costs Akumulasi penyusutan 16,151 29,140 Accumulated depreciation Nilai buku aset tetap yang dilepas 4,643 14,509 Carrying values of disposed fixed assets Penerimaan dari pelepasan aset tetap 1,825 12,209 Proceeds from disposals of fixed assets Kerugian atas pelepasan aset tetap 2,818 2,300 Losses on disposals of fixed assets Sesuai dengan PKP2B, aset tetap tertentu Adaro yang dicatat dalam laporan keuangan konsolidasian interim merupakan milik Pemerintah. Namun demikian, Adaro mempunyai hak eksklusif untuk menggunakan aset tetap tersebut selama masa PKP2B atau masa manfaatnya, mana yang lebih dahulu berakhir. In accordance with the CCA, certain fixed assets of Adaro recorded in these interim consolidated financial statements remain the property of the Government. However, Adaro has an exclusive right to use these assets over the contract period or their useful lives, whichever is shorter. Sesuai dengan Perjanjian Kerjasama, sebagian aset tetap IBT, yang berada di dalam wilayah operasi pelabuhan curah batubara, yang dicatat dalam laporan keuangan konsolidasian interim akan menjadi milik Pelindo III setelah berakhirnya 30 tahun periode operasi. In accordance with the Cooperation Agreement, certain fixed assets of IBT in the coal port operation, which are recorded in these interim consolidated financial statements will become the property of Pelindo III at the end of the 30-year operating period. Grup mempunyai 30 bidang tanah dengan status Hak Guna Bangunan “HGB” yang memiliki masa manfaat antara 9 sampai 25 tahun. Manajemen Grup yakin bahwa tidak akan ada kesulitan dalam memperpanjang hak atas tanah karena tanah tersebut diperoleh secara sah dan dilengkapi dengan bukti kepemilikan yang sah. The Group owns 30 plots of land with “Hak Guna Bangunan” titles “Building-Use Titles” or “HGB” which have remaining useful lives of between 9 and 25 years. The Group’s management believes that there will be no difficulty extending the land rights as the land was acquired legally and this is supported by sufficient evidence of ownership.