ACQUISITION Financial Statements 30 June 2013

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 546 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in US Dollars, unless otherwise stated

5. KAS DAN SETARA KAS lanjutan

5. CASH AND CASH EQUIVALENTS lanjutan

2013 2012 Dolar AS US Dollars FGB 95,400,000 227,144,571 FGB Jumlah deposito berjangka Total US Dollars time Dolar AS 95,400,000 227,144,571 deposits Jumlah deposito berjangka 95,652,995 262,757,808 Total time deposits 102,625,208 267,512,173 Tidak ada kas dan setara kas dengan pihak berelasi. There are no cash and cash equivalents with related parties. Tingkat suku bunga dari deposito berjangka di atas berkisar antara: The range of interest rates of the above time deposits was as follows: 2013 2012 Rupiah 5 - 6 6 Rupiah Dolar AS 3.45 0.10 - 3.66 US Dollars

6. KAS

DI BANK YANG DIBATASI PENGGUNAANNYA 6. RESTRICTED CASH IN BANK 2013 2012 Dolar AS US Dollars Standard Chartered Bank 21,000 48,908,244 Standard Chartered Bank Kas di bank yang dibatasi penggunaannya adalah kas yang ditempatkan di Standard Chartered Bank “SCB” untuk keperluan Debt Service Requirement terkait pinjaman SCB Catatan 17a. Restricted cash in Standard Chartered Bank “SCB” is a reserve made for the Debt Service Requirement of SCB borrowing Note 17a.

7. PIUTANG USAHA

7. TRADE RECEIVABLES

2013 2012 Pihak ketiga: Third party: Noble Resources International Noble Resources Pte. Ltd. “Noble” 25,144,814 349,291,552 International Pte. Ltd. “Noble” Dikurangi: Less: Penyisihan atas penurunan nilai 2,076,684 - Provision for impairment 23,068,130 349,291,552 PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in US Dollars, unless otherwise stated

7. PIUTANG USAHA lanjutan

7. TRADE RECEIVABLES continued

Analisis umur piutang usaha adalah sebagai berikut: The aging analysis of trade receivables was as follows: 2013 2012 Lancar - 39,573,244 Current Jatuh tempo 1-30 hari - 88,802,123 Overdue by 1-30 days Jatuh tempo 31-60 hari - 110,226,232 Overdue by 31-60 days Jatuh tempo 61-90 hari - 91,134,812 Overdue by 61-90 days Jatuh tempo lebih dari 90 hari 25,144,814 19,555,141 Overdue by more than 90 days 25,144,814 349,291,552 Rincian piutang usaha berdasarkan jenis mata uang adalah sebagai berikut: Details of trade receivables by currency were as follows: 2013 2012 Dolar AS 25,144,814 349,291,552 US Dollars Mutasi penyisihan penurunan nilai selama tahun berjalan adalah sebagai berikut: The movement of provision for impairment in the year is as follows: 2013 2012 Saldo awal - - Beginning balance Penambahan 2,076,684 - Addition 2,076,684 - Manajemen berpendapat bahwa nilai penyisihan dapat menutupi segala kemungkinan atas nilai piutang usaha yang belum tertagih. Management is of the opinion that the provision is sufficient to cover any possible loss from the outstanding trade receivables. Pada tanggal 31 Desember 2013, piutang usaha sejumlah AS25.144.814 2012: AS349.291.552 dijaminkan untuk fasilitas pinjaman jangka pendek Catatan 17b. As at 31 December 2013, trade receivables amounting to US25,144,814 2012: US349,291,552 were pledged to a short-term loan Note 17b.

8. UANG MUKA DAN PEMBAYARAN DIMUKA

8. ADVANCES AND PREPAYMENTS

2013 2012 Bagian lancar: Current portion: Pihak berelasi: Related party: Uang muka kepada pemasok - 114,549 Advances to supplier Pihak ketiga: Third parties: Uang muka kepada pemasok 36,325,944 36,713,151 Advances to suppliers Pembayaran dimuka 666,609 1,131,505 Prepayments Lain-lain 249,949 417,265 Others 37,242,502 38,261,921 Bagian tidak lancar: Non-current portion: Pihak ketiga: Third parties: Uang muka kepada pemasok 25,347,913 43,816,567 Advances to suppliers Dikurangi: penyisihan 3,986,274 - Less: provision 58,604,141 82,193,037