CASH AND CASH EQUIVALENTS

Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in US Dollar, unless Otherwise Stated 57

8. PERSEDIAAN

7. INVENTORIES

Akun ini terdiri dari: This account consists of: 2014 2013 Bahan bakar 4.621.386 3.955.993 Fuel Kawat Las 21.941 29.510 Welding wire Total 4.643.327 3.985.503 Total Pada tanggal 31 Desember 2014 dan 2013, persediaan SOKL digunakan sebagai jaminan atas pinjaman bank jangka panjang yang diperoleh SOKL dari PT Bank Mandiri Persero Tbk Catatan 21. As of December 31, 2014 and 2013, SOKL’s inventories are pledged as collaterals to long-term bank loans obtained by SOKL from PT Bank Mandiri Persero Tbk Note 21. Manajemen Grup berpendapat bahwa nilai tercatat persediaan tersebut di atas tidak melebihi nilai realisasi netonya, sehingga tidak diperlukan penyisihan untuk menyesuaikan nilai tercatat persediaan ke nilai realisasi netonya pada tanggal 31 Desember 2014 dan 2013. The Group s management believes that the carrying value of inventories above does not exceed the net realizable value, therefore allowance to adjust the carrying value of inventory to its net realizable value as of December 31, 2014 and 2013 is not required.

9. UANG MUKA DAN BEBAN DIBAYAR DIMUKA

9. ADVANCES AND PREPAID EXPENSES

Akun ini terdiri dari: This account consists of: 2014 2013 Uang muka pembelian 6.744.293 2.785.072 Advances to suppliers Asuransi dibayar dimuka 246.310 354.023 Prepaid insurances Lain-lain 202.173 238.907 Others Total 7.192.776 3.378.002 Total Uang muka pembelian kepada pemasok merupakan uang muka pembelian barang dan jasa untuk kegiatan operasional Grup. Advances to suppliers represent advance payment for purchases of goods and services for the Group’s normal operating activity. 10. PENDAPATAN YANG MASIH HARUS DITAGIH 10. UNBILLED REVENUES Akun ini terdiri dari: This account consists of: 2014 2013 PT Pertamina Persero 7.899.499 378.437 PT Pertamina Persero Camar Resources Canada, Inc 402.600 416.020 Camar Resources Canada, Inc Blue Sky Langsa Ltd. 3.500 - Blue Sky Langsa Ltd. ConocoPhillips Grissik Ltd. - 682.000 ConocoPhillips Grissik Ltd. The Indian Oil Corporation Ltd. - 279.867 The Indian Oil Corporation Ltd. Trafigura Maritime Logistics Pte.,Ltd. - 13.924 Trafigura Maritime Logistics Pte., Ltd. Lain-lain 18.639 - Others Total 8.324.238 1.770.248 Total Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in US Dollar, unless Otherwise Stated 58

11. ASET TIDAK LANCAR YANG DIMILIKI UNTUK DIJUAL

11. NON-CURRENT ASSETS HELD FOR SALE

Pada tanggal 3 Desember 2013, PUL, Entitas Anak, menandatangani Memorandum of Understanding atas penjualan satu 1 unit kapal beserta perlengkapannya dengan harga jual AS9.000.000. Nilai buku neto kapal beserta perlengkapannya berjumlah AS12.883.733 Catatan 12. Selisih antara harga jual kapal dengan nilai bukunya sebesar AS3.883.733 diakui sebagai rugi penurunan nilai aset dan dibebankan ke laba rugi komprehensif konsolidasian tahun 2013. Penjualan ini telah diselesaikan pada tanggal 24 Desember 2014. On December 3, 2013, PUL, a Subsidiary, entered into a Memorandum of Understanding for the sale of one 1 unit of vessel and its related vessel equipment for USD9,000,000. The net book value of the vessel and its equipment amounted to USD12,883,733 Note 12. An impairment loss has been recognized for the difference between the sales price of the vessel and its net book value amounting to USD3,883,733, and was charged to the 2013 consolidated of statements of comprehensive income. The sale has been finalized and completed on December 24, 2014. 12. ASET TETAP 12. FIXED ASSETS 2014 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya perolehan Acquisition cost Kepemilikan langsung Direct ownership Tanah 15.534.291 - - - 15.534.291 Land Bangunan 5.675.363 798.370 - 4.374.814 10.848.547 Buildings Kapal 275.107.773 36.029.490 10.896.093 - 300.241.170 Vessels Perlengkapan kapal 2.848.795 154.082 45.708 - 2.957.169 Vessel supplies Mesin 3.872.663 1.121.440 - - 4.994.103 Machineries Kendaraan 2.501.854 491.130 1.635 - 2.991.349 Vehicles Peralatan kantor dan Office and shipyard galangan 2.697.094 112.128 - - 2.809.222 equipment Peralatan bengkel 382.123 - - - 382.123 Workshop equipment Aset sewa pembiayaan Leased assets Mesin 648.858 - - - 648.858 Machineries Kendaraan 638.988 44.658 - - 683.646 Vehicles Aset dalam Construction in penyelesaian 89.821.209 33.612.454 - 4.374.814 119.058.849 progress Total 399.729.011 72.363.752 10.943.436 - 461.149.327 Total Akumulasi penyusutan Accumulated depreciation Kepemilikan langsung Direct ownership Bangunan 699.301 297.074 - - 996.375 Buildings Kapal 65.668.638 10.494.761 7.539.093 - 68.624.306 Vessels Perlengkapan kapal 2.511.656 157.283 43.775 - 2.625.164 Vessel supplies Mesin 1.019.986 562.739 - - 1.582.725 Machineries Kendaraan 1.288.664 327.378 1.124 - 1.614.918 Vehicles Peralatan kantor dan Office and shipyard galangan 1.021.277 614.130 - - 1.635.407 equipment Peralatan bengkel 364.641 4.492 - - 369.133 Workshop equipment Aset sewa pembiayaan Leased assets Mesin 141.098 100.170 - - 241.268 Machineries Kendaraan 153.478 84.724 - - 238.202 Vehicles Total 72.868.739 12.642.751 7.583.992 - 77.927.498 Total Nilai tercatat - neto 326.860.272 383.221.829 Net carrying amount