ESTIMASI DAN PERTIMBANGAN AKUNTANSI

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 PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 529 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 lanjutan

8. FIXED ASSETS, NET continued

Manajemen melakukan peninjauan kembali atas manfaat aset tetap setiap tahun. Berdasarkan hasil peninjauan terakhir pada tanggal 31 Desember 2016, manajemen berkeyakinan bahwa revisi atas masa manfaat aset tetap tidak diperlukan. Management performs an annual review of the useful lives of fixed assets. Based on the results of the last review as at 31 December 2016, management believes that revisions to the useful lives of fixed assets are not necessary. Tanah terdaftar atas sertifikat Hak Guna Bangunan “HGB” yang akan berakhir di tahun 2033 - 2036. Manajemen mengantisipasi bahwa hak penggunaan yang diberikan atas serfifikat ini dapat terus diperbaharui dengan biaya minimal. Land is registered under Hak Guna Bangunan “HGB” certificates which will expire in 2033 - 2036. Management anticipates that the usage granted under these certificates will be perpetually renewable at minimal cost. Aset dalam penyelesaian terdiri dari: Assets under construction consist of: 31 Desember 31 Desember December December 2016 2015 Bangunan 504,651 - Buildings Jumlah 504,651 - Total Persentase penyelesaian 80 - Percentage of completion Rincian dari laba atas penjualan aset tetap adalah sebagai berikut: The details of gain on sale of fixed assets are as follows: 31 Desember 31 Desember December December 2016 2015 Biaya perolehan 221,785 490,871 Acquisition costs Akumulasi penyusutan 221,785 455,215 Accumulated depreciation Nilai tercatat - 35,656 Carrying amount Penerimaan dari aset tetap yang dijual 31,773 77,453 Proceeds from fixed assets sold Laba atas penjualan Gain on the sale aset tetap, neto 31,773 41,797 of fixed assets, net Pada tanggal 31 Desember 2016, aset tetap dengan nilai tercatat sebesar AS47.101.172 2015: AS59.325.724, diasuransikan terhadap segala bentuk resiko dengan jumlah pertanggungan sebesar AS118.002.437 2015: AS118.388.539. Manajemen berkeyakinan bahwa jumlah pertanggungan asuransi ini memadai. As at 31 December 2016, fixed assets with a total carrying amount of US47,101,172 2015: US59,325,724, were insured against all risks for a total coverage of US118,002,437 2015: US118,388,539. Management believes that the total insurance coverage is adequate. Pada tanggal 31 Desember 2016 dan 2015, biaya perolehan aset tetap yang telah disusutkan penuh tetapi masih digunakan adalah masing-masing sebesar AS36.269.414 dan AS29.559.036. As at 31 December 2016 and 2015, the acquisition costs of fully depreciated assets that were still being used amounted to US36,269,414 and US29,559,036, respectively. Pada tanggal 31 Desember 2016, manajemen berkeyakinan bahwa tidak ada indikasi penurunan nilai aset tetap. As at 31 December 2016, management believed that there was no indication of impairment in the fixed assets value. Tidak ada perbedaan signifikan antara nilai wajar dan nilai tercatat aset tetap Grup. There is no significant difference between the fair value and the carrying value of the Group’s fixed assets.