IKHTISAR IKHTISAR KEBIJAKAN AKUNTANSI PENTING

PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 527 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in US Dollars, unless otherwise stated

7. BIAYA DIBAYAR DIMUKA DAN ASET LAINNYA

7. PREPAID EXPENSES AND OTHER ASSETS

a. Biaya dibayar dimuka

a. Prepaid expenses 31 Desember

31 Desember December December 2016 2015 Heavy equipment Biaya perawatan peralatan berat 3,676,116 4,506,662 maintenance expenses Sewa 169,336 90,528 Rent Asuransi 3,587 3,745 Insurance Lain-lain 42,650 39,175 Others Jumlah 3,891,689 4,640,110 Total Dikurangi: bagian lancar 1,758,373 1,638,254 Less: current portion Bagian tidak lancar 2,133,316 3,001,856 Non-current portion

b. Aset lainnya

b. Other assets 31 Desember

31 Desember December December 2016 2015 Uang muka pembelian bahan bakar dari Advance purchase of PT Pertamina Persero 15,286,766 587,380 fuel from PT Pertamina Persero Pemindahan dana tidak wajar Irregular transfer of funds in a di entitas anak Catatan 29 3,121,216 3,039,990 subsidiary Note 29 Lain-lain 544,592 278,348 Others Jumlah 18,952,574 3,905,718 Total Dikurangi: bagian lancar 15,286,766 587,380 Less: current portion Bagian tidak lancar 3,665,808 3,318,338 Non-current portion PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 528 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in US Dollars, unless otherwise stated

8. ASET TETAP, NETO

8. FIXED ASSETS, NET

31 DesemberDecember 2016 Selisih kurs dari penjabaran laporan keuangan Exchange difference Saldo awal from financial Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi statements Ending balance Additions Deductions Reclassification translation balance Biaya perolehan: Acquisition costs: Tanah 1,063,166 42,161 - - 14,491 1,119,818 Land Bangunan 3,177,100 53,056 - - 22,065 3,252,221 Buildings Mesin dan peralatan 3,425,654 1,148,556 - - - 4,574,210 Machinery and equipment Peralatan berat 132,244,852 - - - 844,378 133,089,230 Heavy equipment Kendaraan 6,751,748 290,663 195,784 - 26,946 6,873,573 Vehicles Peralatan kantor 3,386,774 340,615 26,001 - 43,282 3,744,670 Office equipment Prasarana 2,185,938 6,782 - 65,184 - 2,257,904 Infrastructure Aset dalam penyelesaian - 569,835 - 65,184 - 504,651 Assets under construction 152,235,232 2,451,668 221,785 - 951,162 155,416,277 Accumulated Akumulasi penyusutan: depreciation: Bangunan 915,598 178,534 - - 9,240 1,103,372 Buildings Mesin dan peralatan 1,161,018 456,712 - - - 1,617,730 Machinery and equipment Peralatan berat 73,350,209 13,199,859 - - 531,449 87,081,517 Heavy equipment Kendaraan 5,029,032 713,148 195,784 - 14,079 5,560,475 Vehicles Peralatan kantor 2,572,382 404,410 26,001 - 31,553 2,982,344 Office equipment Prasarana 580,496 221,897 - - - 802,393 Infrastructure 83,608,735 15,174,560 221,785 - 586,321 99,147,831 Nilai buku bersih 68,626,497 56,268,446 Net book value 31 DesemberDecember 2015 Selisih kurs dari penjabaran laporan keuangan Exchange difference Saldo awal from financial Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi statements Ending balance Additions Deductions Reclassification translation balance Biaya perolehan: Acquisition costs: Tanah 1,035,519 82,091 - - 54,444 1,063,166 Land Bangunan 2,697,860 218,862 - 335,660 75,282 3,177,100 Buildings Mesin dan peralatan 2,621,891 803,763 - - - 3,425,654 Machinery and equipment Peralatan berat 131,576,596 4,155,661 204,604 - 3,282,801 132,244,852 Heavy equipment Kendaraan 6,336,890 800,472 286,267 - 99,347 6,751,748 Vehicles Peralatan kantor 3,206,568 351,718 - - 171,512 3,386,774 Office equipment Prasarana 2,087,119 26,532 - 72,287 - 2,185,938 Infrastructure Aset dalam penyelesaian 192,652 257,370 - 450,022 - - Assets under construction 149,755,095 6,696,469 490,871 42,075 3,683,386 152,235,232 Accumulated Akumulasi penyusutan: depreciation: Bangunan 790,904 160,905 - - 36,211 915,598 Buildings Mesin dan peralatan 797,304 363,714 - - - 1,161,018 Machinery and equipment Peralatan berat 62,321,528 13,265,933 168,948 - 2,068,304 73,350,209 Heavy equipment Kendaraan 4,576,661 791,660 286,267 - 53,022 5,029,032 Vehicles Peralatan kantor 2,370,072 328,764 - - 126,454 2,572,382 Office equipment Prasarana 367,352 213,144 - - - 580,496 Infrastructure 71,223,821 15,124,120 455,215 - 2,283,991 83,608,735 Nilai buku bersih 78,531,274 68,626,497 Net book value 31 Desember 31 Desember December December 2016 2015 Depreciation expenses were Penyusutan dibebankan pada: charged to: - Biaya pokok pendapatan 15,102,904 15,061,075 Cost of revenues - General and administrative - - Beban umum dan administrasi 71,656 63,045 expenses Jumlah 15,174,560 15,124,120 Total