ADVANCES AND PREPAID EXPENSES

PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 TIDAK DIAUDIT DAN 31 DESEMBER 2014 DIAUDIT DAN UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 TIDAK DIAUDIT DAN 2014 TIDAK DIAUDIT Lanjutan PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 UNAUDITED AND DECEMBER 31, 2014 AUDITED AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2015 UNAUDITED AND 2014 UNAUDITED Continued - 42 - Transfer ke aset tidak lancar dimiliki untuk dijual Transferred to Penambahan Pengurangan Reklasifikasi noncurrent assets 01012014 Additions Deductions Reclassification held for sale 31122014 USD USD USD USD USD USD Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 214.059 - 48.872 - - 165.187 Land Bangunan dan prasarana 4.191.113 - 575.815 632.870 - 4.248.168 Buildings and infrastructure Alat-alat pengangkutan 4.253.050 - 3.167.675 - 168.983 916.392 Heavy equipment Kapal 344.713.153 3.100.392 591.407 1.061.718 - 348.283.856 Vessels Kendaraan 1.036.721 560.569 322.515 - - 1.274.775 Vehicles Peralatan kantor 1.183.332 100.614 43.984 - - 1.239.962 Office equipment Aset dalam penyelesaian Construction in progress Bangunan dan prasarana 445.132 187.738 - 632.870 - - Buildings and infrastructure Kapal 3.305.822 3.875.435 - 1.061.718 - 6.119.539 Vessels Jumlah 359.342.382 7.824.748 4.750.268 - 168.983 362.247.879 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Bangunan dan prasarana 1.459.977 203.070 187.140 - - 1.475.907 Buildings and infrastructure Alat-alat pengangkutan 2.918.398 264.031 2.428.975 - 135.617 617.837 Heavy equipment Kapal 82.045.378 22.984.210 469.448 - - 104.560.140 Vessels Kendaraan 810.191 121.280 315.552 - - 615.919 Vehicles Peralatan kantor 778.381 178.202 38.306 - - 918.277 Office equipment Jumlah 88.012.325 23.750.793 3.439.421 - 135.617 108.188.080 Total Jumlah Tercatat Bersih 271.330.057 254.059.799 Net Carrying Value Penjualan aset tetap adalah sebagai berikut: Disposal of property and equipment is as follows: 3062015 31122014 USD USD Nilai tercatat - 1.310.847 Net carrying amount Penerimaan dari penjualan aset tetap - 1.683.786 Proceeds from sale of property and equipment Keuntungan dari penjualan aset tetap - 372.939 Gain on sale of property and equipment Beban penyusutan dialokasikan sebagai berikut: Depreciation expenses were allocated to the following: 30615 30614 USD USD Beban langsung Catatan 23 11.517.078 11.414.510 Direct costs Note 23 Beban umum dan administrasi General and administrative expenses Catatan 25 294.726 345.191 Note 25 Jumlah 11.811.804 11.759.701 Total Aset dalam penyelesaian merupakan tongkang dan biaya docking kapal yang diperkirakan akan selesai pada tahun 2015. Construction in progress represents barge and vessel docking which are estimated to be completed in 2015. Aset tetap Grup berupa kapal dengan nilai tercatat USD 118.282.232 pada 30 Juni 2015 dijadikan sebagai jaminan atas utang bank dan utang bank jangka panjang Catatan 12 dan 17. At June 30, 2015, the Group’s vessels with carrying value of USD 118,282,232 are pledged as collateral for bank loans and long-term bank loans Notes 12 and 17.