ADVANCES AND PREPAYMENTS Financial Statements 30 June 2013

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in US Dollars, unless otherwise stated 11. ASET TETAP 11. FIXED ASSETS 31 DesemberDecember 2013 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Transfer Ending balance Additions Disposals Transfer balance Harga perolehan Acquisition costs Kepemilikan langsung: Direct ownership: Bangunan 5,111,663 - - - 5,111,663 Buildings Infrastruktur 174,784,650 26,408,126 - 21,729,654 222,922,430 Infrastructure Peralatan dan Office furniture and perlengkapan kantor 3,011,275 752,281 - - 3,763,556 equipment Kendaraan 2,729,768 - - - 2,729,768 Vehicles Alat berat 279,505,123 46,535,404 42,527,206 1,228,737 282,284,584 Heavy equipment 465,142,479 73,695,811 42,527,206 20,500,917 516,812,001 Assets under Aset sewa pembiayaan: finance leases: Alat berat 51,100,175 50,510,929 9,321,763 86,749,655 179,038,996 Heavy equipment Kendaraan 1,068,815 - - - 1,068,815 Vehicles Construction- Aset dalam penyelesaian 110,652,667 45,688,632 - 107,250,572 49,090,727 in-progress 627,964,136 169,895,372 51,848,969 - 746,010,539 Accumulated Akumulasi penyusutan depreciation Kepemilikan langsung: Direct ownership: Bangunan 4,355,422 744,001 - - 5,099,423 Buildings Infrastruktur 17,756,439 15,127,657 - - 32,884,096 Infrastructure Peralatan dan Office furniture and perlengkapan kantor 1,156,645 1,230,894 - - 2,387,539 equipment Kendaraan 1,874,807 320,770 - - 2,195,577 Vehicles Alat berat 124,795,000 53,586,120 13,739,121 12,965,730 151,676,269 Heavy equipment 149,938,313 71,009,442 13,739,121 12,965,730 194,242,904 Assets under Aset sewa pembiayaan: finance leases: Alat berat 16,244,639 37,783,219 3,445,111 12,965,730 63,548,477 Heavy equipment Kendaraan 167,352 271,176 - - 438,528 Vehicles 166,350,304 109,063,837 17,184,232 - 258,229,909 Nilai buku bersih 461,613,832 487,780,630 Net book value 31 DesemberDecember 2012 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Transfer Ending balance Additions Disposals Transfer balance Harga perolehan Acquisition costs Kepemilikan langsung: Direct ownership: Bangunan 5,111,663 - - - 5,111,663 Buildings Infrastruktur 109,475,795 3,393,168 - 61,915,687 174,784,650 Infrastructure Peralatan dan Office furniture and perlengkapan kantor 1,329,956 1,681,319 - - 3,011,275 equipment Kendaraan 2,212,405 1,279,709 762,346 - 2,729,768 Vehicles Alat berat 233,455,854 28,132,646 8,695,016 26,611,639 279,505,123 Heavy equipment 351,585,673 34,486,842 9,457,362 88,527,326 465,142,479 Assets under Aset sewa pembiayaan: finance leases: Alat berat 53,797,947 - - 2,697,772 51,100,175 Heavy equipment Kendaraan - 1,068,815 - - 1,068,815 Vehicles Construction- Aset dalam penyelesaian 22,719,206 173,763,015 - 85,829,554 110,652,667 in-progress 428,102,826 209,318,672 9,457,362 - 627,964,136 PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in US Dollars, unless otherwise stated 11. ASET TETAP lanjutan 11. FIXED ASSETS continued 31 DesemberDecember 2012 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Transfer Ending balance Additions Disposals Transfer balance Accumulated Akumulasi penyusutan depreciation Kepemilikan langsung: Direct ownership: Bangunan 3,260,921 1,094,501 - - 4,355,422 Buildings Infrastruktur 7,349,660 10,406,779 - - 17,756,439 Infrastructure Peralatan dan Office furniture and perlengkapan kantor 502,059 654,586 - - 1,156,645 equipment Kendaraan 1,615,972 274,717 15,882 - 1,874,807 Vehicles Alat berat 77,280,028 52,220,268 6,810,901 2,105,605 124,795,000 Heavy equipment 90,008,640 64,650,851 6,826,783 2,105,605 149,938,313 Assets under Aset sewa pembiayaan: finance leases: Alat berat 5,289,722 13,060,522 - 2,105,605 16,244,639 Heavy equipment Kendaraan - 167,352 - - 167,352 Vehicles 95,298,362 77,878,725 6,826,783 - 166,350,304 Nilai buku bersih 332,804,464 461,613,832 Net book value Beban penyusutan dialokasikan sebagai berikut: Depreciation expenses were allocated as follows: 2013 2012 Beban pokok penjualan 108,201,163 77,372,754 Cost of goods sold Beban umum dan administrasi 862,674 505,971 General and administrative expenses 109,063,837 77,878,725 Manajemen telah melakukan pengkajian kembali atas estimasi umur ekonomis dan nilai sisa di akhir tahun. Tidak ada perubahan yang signifikan diperlukan dari pengkajian ini. Management has reassessed the estimated economic lives and residual values at year-end. There is no significant change necessary from this review. Perhitungan kerugian atas pelepasan aset tetap adalah sebagai berikut: The calculation of losses on disposals of fixed assets was as follows: 2013 2012 Harga perolehan 51,848,969 9,457,362 Acquisition costs Akumulasi penyusutan 17,184,232 6,826,783 Accumulated depreciation Nilai buku aset tetap 34,664,737 2,630,579 Carrying value of fixed assets Penerimaan dari pelepasan aset tetap - 746,464 Proceeds from disposal of fixed assets Kerugian atas pelepasan aset tetap 34,664,737 1,884,115 Loss on disposal of fixed assets Selama 2013, Grup melakukan transaksi jual dan sewa-balik pembiayaan alat berat dengan total nilai sebesar AS57,4 juta 2012: AS nihil. Total penerimaan atas transaksi ini sebesar AS40 juta 2012: AS nihil disajikan sebagai bagian arus kas dari aktivitas pendanaan. During 2013, the Group has entered into a sale and finance lease back transactions of heavy equipment with a total value of US57.4 million 2012: US nil. Net cash received related to this transaction of US40 million 2012: US nil was presented as part of cash flow from financing activities.