BUSINESS COMBINATIONS ADRO 20150310 FY2014 Financial Statement and Notes

Lampiran 562 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated

9. UANG MUKA DAN BIAYA DIBAYAR DIMUKA

9. ADVANCES AND PREPAYMENTS

2014 2013 Uang muka pembelian aset Advance for purchase of fixed assets tetap dan proyek 50,505 56,621 and projects Uang muka kepada pemasok 6,212 8,545 Advances to suppliers Sewa dan asuransi dibayar dimuka 2,953 2,942 Prepaid rent and insurance Uang muka pembelian bahan bakar 1,956 2,718 Advances for the purchase of fuel Biaya keuangan - 10,142 Financing cost Lain-lain 6,671 5,671 Others Jumlah uang muka dan biaya dibayar dimuka 68,297 86,639 Total advances and prepayments Dikurangi: bagian lancar 15,656 18,469 Less: current portion Bagian tidak lancar 52,641 68,170 Non-current portion

10. PERSEDIAAN

10. INVENTORIES

2014 2013 Persediaan batubara 44,011 44,298 Coal inventory Perlengkapan dan bahan pendukung 18,319 26,580 Tools and supplies Bahan bakar dan minyak pelumas 17,408 12,765 Fuel and lubricants Suku cadang 17,005 19,104 Spare parts Total 96,743 102,747 Total Manajemen Grup berpendapat bahwa semua persediaan dapat digunakan atau dijual. Selain itu, nilai realisasi neto persediaan masih melebihi nilai tercatat persediaan, sehingga tidak diperlukan adanya provisi persediaan usang dan penurunan nilai. The Group’s management is of the opinion that the inventories can be either used or sold. In addition, the net realisable value of inventories exceeds the carrying value of inventories, therefore, a provision for obsolete stock and decline in value is not considered necessary. Pada tanggal 31 Desember 2014, persediaan Grup telah diasuransikan terhadap risiko kerusakan signifikan dengan nilai pertanggungan sebesar AS59.792 31 Desember 2013: AS60.886. Manajemen Grup berpendapat bahwa persediaan telah diasuransikan secara memadai untuk menutupi risiko kehilangan dan kerusakan. As at 31 December 2014, the Group’s inventories were covered by insurance against the risk of material damage with total coverage of US59,792 31 December 2013: US60,886. The Group’s management is of the opinion that the inventories are adequately insured to cover the risk of loss and damage.

11. ASET EKSPLORASI DAN EVALUASI

11. EXPLORATION AND EVALUATION ASSETS

31 DesemberDecember 2014 Mutasi ke tambang Saldo dalam Saldo awal pengembangan akhir Beginning Penambahan Transfer to mines Ending balance Addition under development balance Balangan 111 102 - 213 Balangan Lampiran 563 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands of US Dollars, unless otherwise stated

11. ASET EKSPLORASI DAN EVALUASI lanjutan

11. EXPLORATION

AND EVALUATION ASSETS continued 31 DesemberDecember 2013 Mutasi ke tambang Saldo dalam Saldo Awal pengembangan akhir Beginning Akuisisi Penambahan Transfer to mines Ending balance Acquisition Addition under development balance Balangan - 74 37 - 111 Balangan Muara Wahau 570 - - 570 - Muara Wahau Total 570 74 37 570 111 Total Manajemen Grup berpendapat bahwa tidak terdapat fakta dan kondisi selama tahun berjalan yang mengindikasikan adanya penurunan nilai atas aset eksplorasi dan evaluasi. Karena itu, tidak terdapat penurunan nilai atas nilai tercatat aset eksplorasi dan evaluasi. The Group’s management is of the opinion that there are no facts and circumstances during the year that indicate that the exploration and evaluation assets are impaired. As such, there has been no impairment of the carrying amounts of exploration and evaluation assets.

12. ASET TETAP

12. FIXED ASSETS

31 DesemberDecember 2014 Selisih kurs dari penjabaran laporan keuangan Exchange differences Saldo Pengurangan due to Saldo awal reklasifikasi financial akhir Beginning Penambahan Disposals statements Ending balance Additions reclassifications translation balance Harga perolehan Acquisition costs Kepemilikan langsung Direct ownership Tanah 75,149 - 1,436 207 76,378 Land Bangunan 66,413 2,937 11,121 212 80,259 Buildings Infrastruktur 76,612 180 8,742 - 85,534 Infrastructure Pembangkit listrik 114,388 3 48,034 - 162,425 Power plant Mesin, peralatan Machinery, operational operasional, dan kendaraan 964,466 21,552 31,964 44 1,017,938 equipment and vehicles Kapal 238,864 - 132 - 238,996 Vessels Peralatan tambang 3,181 752 58 - 3,875 Mining equipment Peralatan proyek 10,661 2,442 690 - 12,413 Project equipment Peralatan kantor 23,440 1,386 128 47 24,907 Office equipment Fasilitas peremukan Crushing and handling dan pengolahan 252,629 4,431 46,610 - 303,670 facilities Jalan dan jembatan 165,084 123 58 - 165,265 Roads and bridges Fasilitas penampungan batubara 6,101 - 299 - 6,400 Stockpile facilities Fasilitas labuhan 2,508 - - - 2,508 Dock facilities Subtotal 1,999,496 33,806 147,776 510 2,180,568 Subtotal Aset dalam penyelesaian 387,090 38,494 139,002 157 286,425 Construction in progress Aset sewa pembiayaan Leased assets Peralatan operasional 143,743 66,465 45,025 - 165,183 Operational equipment Total 2,530,329 138,765 36,251 667 2,632,176 Total Akumulasi penyusutan Accumulated depreciation Kepemilikan langsung Direct ownership Bangunan 11,792 4,189 188 36 15,757 Buildings Infrastruktur 27,855 4,868 - - 32,723 Infrastructure Pembangkit listrik 4,205 7,098 48 - 11,255 Power plant Mesin, peralatan Machinery, operational operasional, dan kendaraan 512,264 127,654 3,692 16 636,210 equipment and vehicles Kapal 36,903 13,318 600 - 49,621 Vessels Peralatan tambang 1,693 736 38 - 2,391 Mining equipment Peralatan proyek 6,445 1,936 402 - 7,979 Project equipment Peralatan kantor 13,783 3,719 20 42 17,440 Office equipment Fasilitas peremukan Crushing and handling dan pengolahan 90,273 23,831 - - 114,104 facilities Jalan dan jembatan 66,882 11,267 - - 78,149 Roads and bridges Fasilitas penampungan batubara 5,079 262 - - 5,341 Stockpile facilities Fasilitas labuhan 2,220 63 - - 2,283 Dock facilities Subtotal 779,394 198,941 4,988 94 973,253 Subtotal Aset sewa pembiayaan Leased assets Peralatan operasional 45,136 22,319 25,135 - 42,320 Operational equipment Total 824,530 221,260 30,123 94 1,015,573 Total Nilai buku neto 1,705,799 1,616,603 Net book value