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

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended September 30, 2016 unaudited and 2015 unaudited Expressed in United States Dollar, unless otherwise stated 72 10. ASET TETAP lanjutan 10. FIXED ASSETS continued Pengalokasian beban penyusutan adalah sebagai berikut: The allocation of depreciation expense is as follows: 30 September 2016 30 September 2015 September 30, 2016 September 30, 2015 Beban pokok penjualan Catatan 30 3.869.070 3.729.495 Cost of goods sold Note 30 Beban umum dan administrasi General and administrative Catatan 31 629.198 836.194 expenses Note 31 Total 4.498.268 4.565.689 Total 11. ASET EKSPLORASI DAN EVALUASI 11. EXPLORATION AND EVALUATION ASSETS Total ABN IM TMU Total Saldo Balance as of 31 Desember 2014 - - 4.846.532 4.846.532 December 31, 2014 Penambahan selama 2015 - - - - Additions during 2015 Saldo Balance as of 31 Desember 2015 - - 4.846.532 4.846.532 December 31, 2015 Penambahan selama - - - - Additions during periode berjalan the period Saldo Balance as of 30 September 2016 - - 4.846.532 4.846.532 September 30, 2016 Berdasarkan analisa manajemen, tidak terdapat fakta dan kondisi yang mengindikasikan bahwa nilai tercatat aset eksplorasi dan evaluasi melebihi nilai terpulihkannya. 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. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended September 30, 2016 unaudited and 2015 unaudited Expressed in United States Dollar, unless otherwise stated 73 12. ASET PERTAMBANGAN 12. MINE PROPERTIES Aset Tambang aktivitas dalam Tambang pengupasan konstruksi produksi tanah Mine under Producing Stripping asset Total Construction Mines activity Total Saldo 1Januari 2016 3.715.759 64.017.146 47.061.850 114.794.755 Balance as of January 1, 2016 Penambahan 68.037 732.072 2.475.683 3.275.792 Additions Transfer 5.258 5.258 - - Transfer 3.778.538 64.754.476 49.537.533 118.070.547 Dikurangi: Less: Akumulasi amortisasi - 22.614.113 26.655.021 49.269.134 Accumulated amortization Penyisihan kerugian Allowance for penurunan nilai - - 443.971 443.971 impairment losses Balance as of Saldo 30 September 2016 3.778.538 42.140.363 22.438.541 68.357.442 September 30, 2016 Aset Tambang aktivitas dalam Tambang pengupasan konstruksi produksi tanah Mine under Producing Stripping asset Total Construction Mines activity Total Saldo 1 Januari 2015 12.091.804 53.612.894 43.287.361 108.992.059 Balance as of January 1, 2015 Penambahan selama 2015 23.370 2.004.837 3.774.489 5.802.696 Additions during 2015 Transfer dari “Aset Eksplorasi Transfer from “Exploration and dan Evaluasi” - - - - Evaluation assets” Transfer 8.399.415 8.399.415 - - Transfer 3.715.759 64.017.146 47.061.850 114.794.755 Dikurangi: Less: Akumulasi amortisasi - 20.033.737 23.775.804 43.809.541 Accumulated amortization Penyisihan kerugian Allowance for penurunan nilai - - 443.971 443.971 impairment losses Balance as of Saldo 31 Desember 2015 3.715.759 43.983.409 22.842.075 70.541.243 December 31, 2015 Beban amortisasi tambang produksi dilaporkan sebagai amortisasi aset pertambangan dalam beban produksi Catatan 30. Amortization expense for producing mines is reported as amortisation of mine properties in the production costs Note 30. Beban amortisasi aset aktivitas pengupasan tanah dilaporkan sebagai bagian beban pengupasan tanah dalam beban produksi Catatan 30. Amortization expense for stripping asset activity is reported as part of overburden removal in the production costs Note 30. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended September 30, 2016 unaudited and 2015 unaudited Expressed in United States Dollar, unless otherwise stated 74 13. GOODWILL 13. GOODWILL