ASET DAN LIABILITAS MONETER NETO DALAM

Lampiran 5108 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 SEPTEMBER 2014, 31 DESEMBER 2013 DAN 30 SEPTEMBER 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2014, 31 DECEMBER 2013 AND 30 SEPTEMBER 2013 Expressed in thousands of US Dollars, unless otherwise stated

39. SEGMEN OPERASI lanjutan

39. OPERATING SEGMENTS continued

Informasi segmen yang diberikan kepada Dewan Direksi untuk pelaporan segmen periode sembilan bulan yang berakhir 30 September 2014 dan 2013, adalah sebagai berikut: The segment information provided to the Board of Directors for the reportable segments for the nine- month periods ended 30 September 2014 and 2013, is as follows: Untuk periode sembilan bulan yang berakhir 30 September 2014 For the nine-month period ended 30 September 2014 Pertambangan dan perdagangan Jasa batubara pertambangan Coal mining Mining Logistik Lain-lain Eliminasi Konsolidasi and trading services Logistics Others Eliminations Consolidated Pendapatan di luar segmen 2,337,738 107,282 28,124 34,317 - 2,507,461 External revenue Pendapatan antar Inter-segment segmen 7,385 234,289 117,359 45,517 404,550 - revenue Pendapatan usaha 2,345,123 341,571 145,483 79,834 404,550 2,507,461 Revenue Beban pokok pendapatan 1,858,334 304,241 79,623 30,785 351,583 1,921,401 Cost of revenue Beban penjualan dan Selling and marketing pemasaran 34,048 - - 1 - 34,049 expense Beban umum dan General and administrasi 26,032 16,102 8,748 32,450 2,133 81,199 administrative expense Biaya keuangan 97,911 11,979 5,062 14,807 16,215 113,544 Finance costs Pendapatan keuangan 25,026 2,364 1,989 3,691 16,729 16,341 Finance income Imbalanbeban pajak penghasilan 144,540 1,682 4,046 10,875 14,423 146,720 Income tax benefitexpense Labarugi periode berjalan 189,486 20,516 47,415 21,080 53,554 224,943 Profitloss for the period Depresiasi dan Depreciation and dan amortisasi 84,486 62,647 15,640 6,610 58,786 228,169 amortisation 30 September 2014 30 September 2014 Aset segmen 3,784,257 935,123 478,124 978,855 1,319,583 7,495,942 Segment assets Liabilitas segmen 3,149,198 527,011 232,133 1,306,209 1,072,513 4,142,038 Segment liabilities Untuk periode sembilan bulan yang berakhir 30 September 2013 For the nine-month period ended 30 September 2013 Pertambangan dan perdagangan Jasa batubara pertambangan Coal mining Mining Logistik Lain-lain Eliminasi Konsolidasi and trading services Logistics Others Eliminations Consolidated Pendapatan di luar segmen 2,274,319 112,247 29,177 19,113 - 2,434,856 External revenue Pendapatan antar Inter-segment segmen 2,048 183,465 90,256 39,025 314,794 - revenue Pendapatan usaha 2,276,365 295,712 119,433 58,140 314,794 2,434,856 Revenue Beban pokok pendapatan 1,792,797 274,195 69,186 20,985 255,011 1,902,152 Cost of revenue Beban penjualan dan Selling and marketing pemasaran 31,855 - - - - 31,855 expense Beban umum dan General and administrasi 28,885 18,982 5,702 31,432 3,547 81,454 administration expense Biaya keuangan 86,132 11,732 5,768 14,488 27,884 90,236 Finance costs Pendapatan keuangan 17,943 561 547 9,758 15,685 13,124 Finance income Imbalanbeban pajak penghasilan 138,927 2,662 1,764 5,638 9,931 133,736 Income tax benefitexpense Labarugi periode berjalan 207,287 15,143 36,902 21,008 107,179 315,217 Profitloss for the period Depresiasi dan Depreciation and dan amortisasi 78,185 64,927 12,637 4,459 54,082 214,290 amortisation 31 Desember 2014 31 December 2014 Aset segmen 3,135,442 794,379 384,178 500,023 1,881,929 6,695,951 Segment assets Liabilitas segmen 2,572,422 408,511 183,904 1,426,002 1,069,081 3,521,758 Segment liabilities Disajikan kembali lihat Catatan 3 As restated refer to Note 3 Lampiran 5109 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 SEPTEMBER 2014, 31 DESEMBER 2013 DAN 30 SEPTEMBER 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2014, 31 DECEMBER 2013 AND 30 SEPTEMBER 2013 Expressed in thousands of US Dollars, unless otherwise stated

39. SEGMEN OPERASI lanjutan

39. OPERATING SEGMENTS continued

Penjualan berdasarkan tujuan adalah sebagai berikut: Sales by destination is as follows: 30 SeptemberSeptember 2014 2013 Domestik 673,284 634,872 Domestic Ekspor Export - India 333,206 414,585 India - - Jepang 245,935 297,984 Japan - - Korea 246,660 214,727 Korea - - Cina 238,422 145,177 China - - Lain-lain 769,954 727,511 Others - 2,507,461 2,434,856 Penjualan antar segmen dilakukan berdasarkan pada harga di dalam kontrak. Pendapatan dari pihak eksternal yang dilaporkan kepada Direksi diukur dengan cara yang sama sebagaimana disampaikan pada laba rugi. Sales between segments are carried out at contracted prices. The revenue from external parties reported to the Board of Directors is measured in a manner consistent with that in profit or loss. Jumlah yang dilaporkan kepada Direksi sehubungan dengan jumlah aset dan liabilitas diukur dengan cara yang konsisten dengan yang dilaporkan dalam laporan posisi keuangan konsolidasian interim. The amounts provided to the Board of Directors with respect to total assets and liabilities are measured in a manner consistent with that of the interim consolidated statements of financial position.

40. PERJANJIAN

PENTING, IKATAN, DAN KONTINJENSI

40. SIGNIFICANT AGREEMENTS, COMMITMENTS

AND CONTINGENCIES

a. Perjanjian penambangan, pengangkutan,

pemindahan batubara, dan lainnya a. Coal mining, transportation, barging, transhipment and other related agreements Adaro, sebagai produsen batubara, mengadakan sejumlah perjanjian penambangan batubara. Berdasarkan perjanjian-perjanjian tersebut, Adaro diharuskan membayar biaya jasa kepada kontraktor, dihitung secara bulanan, berdasarkan rumus yang meliputi jumlah batubara mentah dan overburden yang ditambang dan diangkut. Kontraktor akan menyediakan semua sarana, mesin, perlengkapan, dan barang-barang lain yang diperlukan untuk melakukan jasa penambangan dan transportasi, dan diharuskan memenuhi persyaratan minimum produksi tertentu. Adaro, as a coal producer, has entered into a number of coal mining agreements. Under the agreements, Adaro is required to pay contractors a service fee, calculated on a monthly basis, based on a formula which includes the amount of raw coal and overburden mined and transported. The contractors will provide all equipment, machinery, appliances and other supplies necessary for performing mining and transportation services and are required to meet certain minimum production requirements. Adaro juga mengadakan perjanjian pengangkutan, transportasi, dan pemindahan batubara dengan kontraktor untuk menyediakan jasa transportasi dari wilayah utama Adaro ke pelabuhan tujuan yang telah ditentukan. Adaro diharuskan membayar biaya jasa kepada kontraktor, dihitung secara bulanan, berdasarkan suatu rumusan yang meliputi jumlah batubara yang diangkut. Adaro has also entered into coal barging, transport and transhipment agreements with contractors to provide coal transportation services from Adaro’s main area to certain port destinations. Adaro is required to pay contractors a service fee, calculated on a monthly basis, based on a formula which includes the amount of coal transported.