LONG-TERM INVESTMENT Continued Laporan Tahunan | Bintang Mitra Semesta Raya

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-Tahun yang Berakhir Pada tanggal 31 Desember 2012 dan 2011 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For The Years Ended December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated 52 16. GOODWILL 16. GOODWILL Akun ini merupakan selisih lebih antara nilai perolehan dan nilai wajar aset bersih Entitas Anak yang dapat diidentifikasi. Berdasarkan PSAK 19 Revisi 2009, sejak 1 Januari 2011 goodwill tidak diamortisasi tetapi di nilai kembali setiap akhir tahun. Pada tanggal 16 Maret 2011 Perusahaan telah menjual seluruh saham Entitas Anak PT Indama Putera Kayapratama sebanyak 108.845 lembar saham atau 99,16 kepemilikan sehingga goodwill atas IPK dihapus. Penurunan nilai goodwill 2012 dan 2011 adalah Rp 27.213.029.266 berdasarkan penelahaan dari manajemen. This account is the excess of acquisition cost over the net assets at fair value of the Company’s Subsidiaries which could be identified. Based on PSAK 19 Revised 2009, since January 1, 2011, goodwill is not amortized but it is revalued every end of the year. On March 16, 2011, the Company has sold the entire 108,845 shares in PT Indama Putera Kayapratama, a subsidiary, or 99.16 ownership, so the goodwill of IPK was written-off. Impairment value of goodwill for 2012 and 2011 amounted to IDR 27,213,029,266 based on management view. 2012 2011 Saldo awal 81.241.043.611 125.354.111.684 Beginning Penghapusan goodwill atas divestasi Entitas Anak - 16.900.038.807 Write off goodwill on sold subsidiary Penurunan nilai 27.213.029.266 27.213.029.266 Impairment value Saldo Akhir 54.028.014.346 81.241.043.611 Ending Rincian goodwill yang berasal dari Entitas Anak sebagai berikut: Details of goodwill from Subsidiaries are as follows: 2012 2011 Bittlestone 34.570.708.898 57.617.848.163 Bittlestone RPE 10.313.510.862 13.260.228.251 RPE BRK 9.143.794.586 10.362.967.197 BRK Saldo Akhir 54.028.014.346 81.241.043.611 Ending 17. ASET LAIN-LAIN 17. OTHER ASSETS Akun ini terdiri dari : This account consists of : 2012 2011 Biaya yang ditangguhkan 2.428.219.347 3.757.898.836 Deferred charges Peralatan produksi dan driling 2.124.658.458 1.992.389.131 Driling dan production tools Uang Jaminan 698.248.213 525.959.129 Security deposits Biaya restorasi site 707.582.910 663.532.764 Site restoration cost Lain-lain 629.992 - Others Jumlah 5.959.338.920 6.939.779.860 Total PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-Tahun yang Berakhir Pada tanggal 31 Desember 2012 dan 2011 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For The Years Ended December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated 53 18. UTANG JANGKA PENDEK 18. SHORT-TERM LOANS 2012 2011 Utang Bank Bank Loan Pihak ketiga Third party Rupiah Rupiah PT Bank Victoria Internasional Tbk 47.889.559.942 59.570.208.733 PT Bank Victoria Internasional Tbk PT Bank Capital Indonesia Tbk 19.902.444.257 - PT Bank Capital Indonesia Tbk Jumlah 67.792.004.199 59.570.208.733 Total Anjak Piutang Factoring Pihak Ketiga Third Party Rupiah Rupiah PT Emperor Finance Indonesia 25.000.000.000 - PT Emperor Finance Indonesia Jumlah 25.000.000.000 - Total Jumlah Utang Jangka Pendek 92.792.004.199 59.570.208.733 Total Short-Terms Loans PT Bank Victoria Internasional Tbk PT Bank Victoria International Tbk Pada tanggal 21 Mei 2007, RPE Entitas Anak memperoleh fasilitas Kredit Modal Kerja berupa Pinjaman Rekening Koran cerukan PRK dan Demand Loan DL dari PT Bank Victoria International Tbk, Bank Victoria masing-masing berjumlah maksimum Rp 10.000.000.000 dan Rp 25.000.000.000. Fasilitas ini dikenakan bunga sebesar 13,5 pertahun dan telah jatuh tempo pada tanggal 21 Mei 2008. Pada tanggal 5 Maret 2008, Bank Victoria setuju untuk menambah fasilitas PRK dan DL masing-masing sebesar Rp 10.000.000.000 dan Rp 25.000.000.000 sehingga jumlah fasilitas PRK dan DLyang diterima RPE menjadi masing-masing sebesar Rp 20.000.000.000 dan Rp 50.000.000.000. On May 21, 2007, RPE Subsidiaries has obtained credit facilities for working capital from PT Bank Victoria International Tbk, Bank Victoria for Overdraft facilities and Demand loan with maximum facility of IDR 10,000,000,000 and IDR 25,000,000,000, respectively.This facility bears annual interest at 13.5 and be due on May 21,2008. On March 5, 2008, Bank Victoria agreed to increase Overdraft facilities and Demand Loan amounted IDR 10,000,000,000 and IDR 25,000,000,000, respectively, so the total Over draft and Demand Loan facilities obtained by RPE become to IDR 20,000,000,000 and IDR 50,000,000,000, respectively. Pada tanggal 8 September 2011, PT Bank Victoria International Tbk menurunkan plafond fasilitas pinjaman PRK dan DL masing-masing menjadi Rp 20.000.000.000 dan Rp 40.000.000.000 dan juga diperpanjang sampai dengan tanggal 21 Mei 2012. Pada tanggal 31 Desember 2012 dan 2011, tingkat bunga atas fasilitas ini sebesar 12 per tahun. Pada tanggal 24 Oktober 2012 pinjaman PRK dan DL diperpanjang sampai dengan 21 Mei 2013. On September 8, 2011, PT Bank Victoria International Tbk decrease Overdraft facilities and Demand Loan become to IDR 20,000,000,000 and IDR 40,000,000,000, respectively and also these facilities had been extended until May 21, 2012. As of December 31, 2012 and 2011, it has an annual interest rate of 12 per annum. On October 24, 2012, Overdraft facilities and Demand Loan was extended until May 21, 2013.