ASET TETAP lanjutan FIXED ASSETS continued ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS

PT TOBA BARA SEJAHTRA Tbk - 2014 Annual Report 191 PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and Year then ended Expressed in United States Dollar, unless otherwise stated 64 10. ASET TETAP lanjutan 10. FIXED ASSETS continued Pengalokasian beban penyusutan adalah sebagai berikut: The allocation of depreciation expense is as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2014 2013 Beban pokok penjualan Catatan 30 5.991.211 3.621.997 Cost of goods sold Note 30 Beban umum dan administrasi General and administrative Catatan 31 1.142.370 1.104.592 expenses Note 31 Tanaman belum menghasilkan 22.000 24.692 Immature plantations Efek translasi - 7.666 Translation effect Total 7.155.581 4.743.615 Total 11. ASET EKSPLORASI DAN EVALUASI 11. EXPLORATION AND EVALUATION ASSETS Total ABN IM TMU Total Saldo Balance as of 31 Desember 2012 - - 8.897.455 8.897.455 December 31, 2012 Penambahan selama 2013 - - 730.137 730.137 Additions during 2013 Transfer ke Aset Pertambangan- Transfer to Mine Properties- “Tambang dalam “Mine under Konstruksi” - - 4.785.583 4.785.583 Construction” Saldo Balance as of 31 Desember 2013 - - 4.842.009 4.842.009 December 31, 2013 Penambahan selama 2014 - - 4.523 4.523 Additions during 2014 Transfer ke Aset Pertambangan- Transfer to Mine Properties- “Tambang dalam “Mine under Konstruksi” - - - - Construction” Saldo Balance as of 31 Desember 2014 - - 4.846.532 4.846.532 December 31, 2014 Berdasarkan analisa manajemen, tidak terdapat fakta dan kondisi yang mengindikasikan bahwa nilai tercatat aset eksplorasi dan evaluasi melebihi nilai terpulihkannya pada tanggal 31 Desember 2014 dan 2013. Based on management’s analysis, there were no facts and circumstances suggested that the carrying amount of exploration and evaluation assets may exceed its recoverable amount as of December 31, 2014 and 2013. 192 PT TOBA BARA SEJAHTRA Tbk - 2014 Annual Report PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and Year then ended Expressed in United States Dollar, unless otherwise stated 65 12. ASET PERTAMBANGAN 12. MINE PROPERTIES