CASH AND CASH EQUIVALENTS continued

PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 559 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated

12. BIAYA EKSPLORASI DAN PENGEMBANGAN YANG DITANGGUHKAN lanjutan

12. DEFERRED EXPLORATION AND DEVELOPMENT EXPENDITURE continued

Mulai tanggal 1 Januari 2012, biaya pengembangan yang ditangguhkan diamortisasi menggunakan metode unit produksi yang mencerminkan pola konsumsi manfaat ekonomis masa depan yang lebih tepat. Perubahan metode amortisasi tersebut diklasifikasikan sebagai perubahan estimasi akuntansi sehingga diperlakukan secara prospektif dan mengakibatkan peningkatan biaya amortisasi sebesar AS349.671 untuk tahun yang berakhir pada tanggal 31 Desember 2012. Starting from 1 January 2012, deferred development expenditure are amortised using the units of production method that reflects more appropriately the pattern of future economic benefits. The changes in the amortisation method are classified as changes in estimates and are accounted for on a prospective basis and resulted in an increase in amortisation expense amounting to US349,671 for the year ended 31 December 2012. Pada tanggal 31 Desember 2012 dan 2011, serta 1 Januari 2011, manajemen berpendapat bahwa tidak terdapat indikasi penurunan nilai pada biaya eksplorasi dan pengembangan yang ditangguhkan. As at 31 December 2012 and 2011, and 1 January 2011, management believes that there is no indication of impairment on deferred exploration and development expenditure. 13. ASET TETAP 13. FIXED ASSETS 31 DesemberDecember 2012 Saldo Saldo 1 Januari 31 Desember 2012 2012 Balance at Balance at 1 January Penambahan Pengurangan Transfer 31 December 2012 Additions Disposals Transfer 2012 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 Aset dalam penyelesaian 22,719,206 173,763,015 - 85,829,554 110,652,667 Construction in progress 428,102,826 209,318,672 9,457,362 - 627,964,136 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 Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3 PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 560 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated 13. ASET TETAP lanjutan 13. FIXED ASSETS continued 31 DesemberDecember 2011 Saldo Saldo 1 Januari 31 Desember 2011 2011 Balance at Balance at 1 January Penambahan Pengurangan Transfer 31 December 2011 Additions Disposals Transfer 2011 Harga perolehan Acquisition costs Kepemilikan langsung: Direct ownership: Bangunan 5,111,663 - - - 5,111,663 Buildings Infrastruktur 27,687,148 957,531 - 80,831,116 109,475,795 Infrastructure Peralatan dan Office furniture and perlengkapan kantor 430,339 899,617 - - 1,329,956 equipment Kendaraan 100,196 342,627 - 1,769,582 2,212,405 Vehicles Alat berat 153,722,926 130,040,179 53,733,139 3,425,888 233,455,854 Heavy equipment 187,052,272 132,239,954 53,733,139 86,026,586 351,585,673 Assets under Aset sewa pembiayaan: finance leases: Alat berat 7,335,420 49,888,415 - 3,425,888 53,797,947 Heavy equipment Kendaraan 1,769,582 - - 1,769,582 - Vehicles Construction Aset dalam penyelesaian 18,912,723 84,637,599 - 80,831,116 22,719,206 in progress 215,069,997 266,765,968 53,733,139 - 428,102,826 Accumulated Akumulasi penyusutan depreciation Kepemilikan langsung: Direct ownership: Bangunan 2,085,192 1,175,729 - - 3,260,921 Buildings Infrastruktur 2,530,035 4,819,625 - - 7,349,660 Infrastructure Peralatan dan Office furniture and perlengkapan kantor 329,607 172,452 - - 502,059 equipment Kendaraan 83,828 19,342 - 1,512,802 1,615,972 Vehicles Alat berat 36,925,193 42,954,047 3,844,724 1,245,512 77,280,028 Heavy equipment 41,953,855 49,141,195 3,844,724 2,758,314 90,008,640 Assets under Aset sewa pembiayaan: finance leases: Alat berat 1,615,526 4,919,708 - 1,245,512 5,289,722 Heavy equipment Kendaraan 834,954 677,848 - 1,512,802 - Vehicles 44,404,335 54,738,751 3,844,724 - 95,298,362 Nilai buku bersih 170,665,662 332,804,464 Net book value Beban penyusutan dialokasikan sebagai berikut: Depreciation expenses were allocated as follows: 2012 2011 Beban pokok penjualan 77,372,754 54,623,624 Cost of goods sold General and administrative Beban umum dan administrasi 505,971 115,127 expenses 77,878,725 54,738,751 Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3