TRADE RECEIVABLES FS AE 30 June 2014 Final2

Lampiran 563 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2014, 31 DESEMBER 2013, DAN 30 JUNI 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013 AND 30 JUNE 2013 Expressed in thousands of US Dollars, unless otherwise stated

12. ASET TETAP lanjutan

12. FIXED ASSETS continued

Pada bulan Agustus 2008, ATA membeli lahan sebesar AS60.000 dari PT Cakung Permata Nusa “Cakung”, PT Cakradenta Agung Pertiwi “Cakradenta”, dan PT Astra Agro Lestari Tbk “AAL” untuk menyelesaikan status mengenai tumpang tindih lahan pertambangan yang dimiliki Adaro dengan lahan perkebunan Cakung dan Cakradenta seluas 7.163 hektar. Saat ini, sertifikat Hak Guna Usaha “HGU” sedang dalam proses finalisasi balik nama menjadi atas nama ATA. Pada tanggal laporan keuangan konsolidasian interim ini, sebagian HGU tersebut telah selesai proses finalisasi balik nama. In August 2008, ATA purchased land amounting to US60,000 from PT Cakung Permata Nusa “Cakung”, PT Cakradenta Agung Pertiwi “Cakradenta” and PT Astra Agro Lestari Tbk “AAL” to settle the status of overlapping land plots between the mining area owned by Adaro and the plantation areas owned by Cakung and Cakradenta of 7,163 hectares. Currently, the land title “HGU” is still in the finalisation process of being transferred to ATA. As at the date of these interim consolidated financial statement, certain land title transfer has been finalised. Pada tanggal 30 Juni 2014, aset tetap Grup telah diasuransikan terhadap semua risiko kerusakan dengan jumlah pertanggungan sebesar AS1.879.274 31 Desember 2013: AS1.803.873, kecuali untuk aset tetap yang tidak bisa diasuransikan seperti tanah, pengerukan alur Barito, dan sebagian aset dalam penyelesaian. Manajemen Grup berpendapat bahwa aset tetap pada tanggal 30 Juni 2014 telah diasuransikan secara memadai. As at 30 June 2014, the Group’s fixed assets were insured against all risks of damage, with total coverage of approximately US1,879,274 31 December 2013: US1,803,873, except for fixed assets that could not be insured such as land, the Barito channel dredging and some construction in progress. The Group’s management believes that the fixed assets as at 30 June 2014 were adequately insured. Pada tanggal 30 Juni 2014, harga perolehan atas aset tetap Grup yang telah habis nilai buku netonya tetapi masih dipakai adalah sebesar AS142.959 31 Desember 2013: AS109.108. As at 30 June 2014, the acquisition cost of fixed assets with a net book value of zero but still in use amounted to US 142,959 31 December 2013: US109,108. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, seluruh aset sewa pembiayaan dijaminkan terhadap utang sewa pembiayaan lihat Catatan 20 dan tidak ada aset tetap kepemilikan langsung yang dijaminkan. As at 30 June 2014 and 31 December 2013, all leased assets are pledged for finance leases payable refer to Note 20 and there are no directly owned fixed assets that have been pledged. Pada tanggal 30 Juni 2014, manajemen Grup berkeyakinan bahwa tidak ada indikasi penurunan nilai aset tetap. As at 30 June 2014, management believed that there was no indication of impairment in the fixed assets value. Aset dalam penyelesaian Construction in progress Aset dalam penyelesaian merupakan proyek yang belum selesai pada tanggal laporan posisi keuangan konsolidasian interim dengan rincian sebagai berikut: Construction in progress represents projects that were not completed as at the date of the interim consolidated statements of financial position as follows: 30 JuniJune 2014 Persentase Akumulasi Estimasi penyelesaian biaya penyelesaian Percentage of Accumulated Estimated Construction Aset dalam penyelesaian completion costs completion in progress Overburden crushing dan Overburden crushing and conveying system 232,800 conveying system Fasilitas peremukan dan Juli 2014 – Juli 2015 Crushing and pengolahan 16 - 98 64,955 July 2014 – July 2015 handling facilities Juli – Desember 2014 Jalan dan jembatan 10 - 98 16,885 July – December 2014 Roads and bridges Lain-lain masing-masing Others each below di bawah AS10.000 1 - 99 23,009 BervariasiVarious US10,000 337,649 Per tanggal 30 Juni 2014, konstruksi fisik Overburden crushing dan conveying system telah selesai dan saat ini sedang dalam tahap uji keandalan As at 30 June 2014, the physical construction of Overburden crushing and conveying system has been completed and currently in reliability testing Lampiran 564 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2014, 31 DESEMBER 2013, DAN 30 JUNI 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013 AND 30 JUNE 2013 Expressed in thousands of US Dollars, unless otherwise stated

12. ASET TETAP lanjutan

12. FIXED ASSETS continued

31 DesemberDecember 2013 Persentase Akumulasi Estimasi penyelesaian biaya penyelesaian Percentage of Accumulated Estimated Construction Aset dalam penyelesaian completion costs completion in progress Overburden crushing dan Overburden crushing and conveying system 99 228,756 JuniJune 2014 conveying system Pembangkit listrik 98 49,843 MaretMarch 2014 Power plant Fasilitas peremukan dan Januari - Maret 2014 Crushing and pengolahan 38 - 98 62,912 January - March 2014 handling facilities Jalan dan jembatan 20 - 98 15,254 Januari - Desember Roads and bridges 2014January - December 2014 Lain-lain masing-masing Others each below di bawah AS10.000 0 - 99 30,325 BervariasiVarious US10,000 387,090 Biaya pinjaman yang dikapitalisasi sebagai aset tetap untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2014 sebesar ASnihil untuk tahun yang berakhir 31 Desember 2013: AS17.904. Borrowing costs capitalised as fixed assets for the six-month period ended 30 June 2014 amounted to USnil for the year ended 31 December 2013: US17,904.

13. INVESTASI PADA ENTITAS ASOSIASI

13. INVESTMENTS IN ASSOCIATES

30 JuniJune 2014 Bagian atas Pendapatan Penambahan labarugi komprehensif Saldo awal pengurangan netoShare lainnyaOther Saldo akhir Entitas asosiasi Beginning Addition in net income comprehensive Ending Associates balance deduction losses income balance PT Juloi Coal 141,170 1,212 1,028 - 141,354 PT Kalteng Coal 74,232 225 101 - 74,356 PT Maruwai Coal 59,146 - 429 - 59,575 PT Lahai Coal 67,793 8,138 2,317 - 73,614 PT Sumber Barito Coal 27,784 125 70 - 27,839 PT Ratah Coal 7,031 50 43 - 7,038 PT Pari Coal 7,014 - 48 - 6,966 PT Bhimasena Power Indonesia “BPI” 4,157 - 1,114 - 5,271 PT Servo Meda Sejahtera “SMS” 13,694 13,694 - - - 402,021 3,944 2,064 - 396,013 31 DesemberDecember 2013 Bagian atas Pendapatan Penambahan labarugi komprehensif Saldo awal pengurangan netoShare lainnyaOther Saldo akhir Entitas asosiasi Beginning Addition in net income comprehensive Ending Associates balance deduction losses income balance PT Juloi Coal 141,512 2,200 2,542 - 141,170 PT Kalteng Coal 74,363 263 394 - 74,232 PT Maruwai Coal 57,450 1,525 171 - 59,146 PT Lahai Coal 55,416 18,408 6,031 - 67,793 PT Sumber Barito Coal 27,856 200 272 - 27,784 PT Ratah Coal 7,057 105 131 - 7,031 PT Pari Coal 7,043 138 167 - 7,014 BPI 3,661 - 496 - 4,157 SMS 18,785 - 5,688 597 13,694 PT Rachindo Investment 504 504 - - - 393,647 22,335 14,558 597 402,021