OTHER RECEIVABLE 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 57

13. ASET TETAP Lanjutan

13. PROPERTY AND EQUIPMENT Continued

Selisih kurs penjabaran laporan keuangan Translation Saldo awal difference Beginning Penambahan Pengurangan financial Saldo akhir balance Additions Deduction statements Ending balance 2013 2013 Pemilikan langsung Direct Ownership Nilai Perolehan: Acquisition cost Tanah 10.485.184.000 - - - 10.485.184.000 Land Bangunan 3.391.696.460 - - 6.743.874 3.398.440.334 Building Leasehold Leasehold improvements 375.628.091 - - - 375.628.091 improvements Peralatan kantor 613.735.861 35.654.064 - 14.231.749 663.621.674 Office equipment Kendaraan bermotor 1.180.400.000 22.700.000 11.000.000 - 1.192.100.000 Vehicle Fasilitas produksi 899.779.285 - - 145.527.901 1.045.307.186 Production facilities Alat produksi Drilling production pengeboran 7.789.788.186 - - 1.259.905.521 9.049.693.707 equipment Peralatan lain-lain 2.066.148.400 805.000 - - 2.066.953.400 Other equipment Jumlah nilai Total acquisition perolehan 26.802.360.283 59.159.064 11.000.000 1.426.409.045 28.276.928.392 cost Akumulasi Accumulated Penyusutan: Depreciation: Bangunan 275.357.602 173.045.020 - 6.279.943 454.682.565 Building Leasehold Leasehold improvements 237.264.961 68.905.544 - - 306.170.505 improvements Peralatan kantor 220.783.012 103.477.500 - 38.877.342 363.137.854 Office equipment Kendaraan bermotor 983.130.000 104.616.666 4.766.667 - 1.082.979.999 Vehicle Fasilitas produksi 899.787.322 - - 234.391.338 1.134.178.660 Production facilities Alat produksi Drilling production pengeboran 6.627.388.255 371.337.885 - 1.706.298.806 8.705.024.946 equipment Peralatan lain-lain 553.632.908 413.315.594 - - 966.948.502 Other equipment Jumlah akumulasi Total accumulated penyusutan 9.797.344.060 1.234.698.209 4.766.667 1.985.847.429 13.013.123.031 depreciation Nilai Buku 17.005.016.223 15.263.805.361 Net Book Value Penyusutan dan amortisasi yang dibebankan pada operasi adalah sebagai berikut: Depreciation and amortization were charged to operations as follows : 2014 2013 Beban pokok penjualan Catatan 30 - 376.882.905 Cost of good sold Note 30 Beban penjualan Catatan 31 619.737.820 613.674.507 Selling expenses Note 31 Beban administrasi dan umum General and administration expense Catatan 31 163.069.832 244.140.797 Notes 31 Jumlah 782.807.652 1.234.698.209 Total 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 58

13. ASET TETAP Lanjutan

13. PROPERTY AND EQUIPMENT Continued

Perhitungan rugi pelepasan aset tetap adalah sebagai berikut: The calculation of the loss on disposal of property and equipment is as follow: 2014 2013 Nilai tercatat Carrying value Kendaraan bermotor - 11.000.000 Vehicle Jumlah nilai tercatat - 11.000.000 Total carrying value Akumulasi penyusutan Accumulated depreciation Kendaraan bermotor - 4.766.667 Vehicle Jumlah akumulasi penyusutan - 4.766.667 Total accumulated depreciation Nilai buku bersih kendaraan bermotor - 6.233.333 Net book value of vehicle Penerimaan dari penjualan kendaraan bermotor - 10.500.000 Proceeds from sales of vehicle Laba rugi dari pelepasan kendaraan bermotor - 4.266.667 Gain loss on disposal of vehicle Perusahaan memiliki tanah dengan SHGB No. 141 yang terletak di Lampung Selatan yang digunakan sebagai jaminan ke PT Bank Capital Indonesia Tbk Catatan 17. Perusahaan menjaminkan tanah dengan SHGB No. 85 yang berlokasi di Semarang beserta bangunan termasuk mesin dan perlengkapannya, dan juga tanah dengan SHGB No. 653 yang berlokasi di Surabaya beserta bangunan untuk fasilitas pembiayaan dari PT Bank Victoria Syariah Catatan 23. The Company owned land with SHGB No. 141 located in South Lampung which being used for collateral to PT Bank Capital Indonesia Tbk Note 17. The Company also collateralized land with SHGB No. 85 which located in Semarang with the building include machinery and equipment, and land with HGB No. 653 located in Surabaya with the building for financing facilities from PT Bank Victoria Syariah Note 23 Perusahaan belum mengasuransikan aset tetapnya. The Company has not insured the property and equipment.

14. BIAYA YANG DAPAT DIPULIHKAN

14. RECOVERABLE COST

Akun ini merupakan biaya operasional PT Binatek Reka Kruh Entitas Anak yang belum terpulihkan. Entitas Anak dapat memulihkan biaya operasional tersebut sebesar 65 per tahun dari produksi minyak mentah yang tidak digunakan untuk operasional. Pada tahun 2014, PT Binatek Reka Kruh melepas TAC- Pertamina kepada pihak ketiga catatan 38. This account is an operating expense of PT Binatek Reka Kruh the Subsidiaries that has not been recovered. Subsidiaries can recover the operating expenses of 65 per year from total crude oil production that is not used for operational. In 2014, Pt Binatek Reka Kruh released TAC-Pertamina to a third party. notes 38 2014 2013 Entitas Anak Subsidiary Biaya pemulihan - 337.467.428.338 Recoverable cost Akumulasi biaya pemulihan - 177.404.497.366 Accumulated recoverable Jumlah - 160.062.930.972 Total