ASET TETAP lanjutan FIXED ASSETS continued ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS ASET PERTAMBANGAN MINE PROPERTIES

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2015 dan 31 Desember 2014 dan Periode Tiga Bulan yang berakhir pada Tanggal- tanggal 31 Maret 2015 dan 2014 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014 And Three Months Period ended March 31, 2015 and 2014 Expressed in United States Dollar, unless otherwise stated 63 10. ASET TETAP lanjutan 10. FIXED ASSETS continued Pengalokasian beban penyusutan adalah sebagai berikut: The allocation of depreciation expense is as follows: 31 Maret 2015 31 Maret 2014 March 31, 2015 March 31, 2014 Beban pokok penjualan Catatan 30 1.240.885 1.407.872 Cost of goods sold Note 30 Beban umum dan administrasi General and administrative Catatan 31 284.678 303.451 expenses Note 31 Tanaman belum menghasilkan - 12.664 Immature plantations Efek translasi 4.029 3.678 Translation effect Total 1.521.534 1.727.665 Total 11. ASET EKSPLORASI DAN EVALUASI 11. EXPLORATION AND EVALUATION ASSETS Total ABN IM TMU Total Saldo Balance as of 31 Desember 2013 - - 4.842.009 4.842.009 December 31, 2013 Penambahan selama 2014 - - 4.523 4.523 Additions during 2014 Saldo Balance as of 31 Desember 2014 - - 4.846.532 4.846.532 December 31, 2014 Penambahan selama - - - - Additions during 2014 periode berjalan the period Saldo Balance as of 31 Maret 2015 - - 4.846.532 4.846.532 March 31, 2015 Berdasarkan analisa manajemen, tidak terdapat fakta dan kondisi yang mengindikasikan bahwa nilai tercatat aset eksplorasi dan evaluasi melebihi nilai terpulihkannya. Based on management’s analysis, there were no facts and circumstances suggested that the carrying amount of exploration and evaluation assets may exceed its recoverable amount. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2015 dan 31 Desember 2014 dan Periode Tiga Bulan yang berakhir pada Tanggal- tanggal 31 Maret 2015 dan 2014 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014 And Three Months Period ended March 31, 2015 and 2014 Expressed in United States Dollar, unless otherwise stated 64 12. ASET PERTAMBANGAN 12. MINE PROPERTIES Aset Tambang aktivitas dalam Tambang pengupasan konstruksi produksi tanah Mine under Producing Stripping asset Total Construction Mines activity Total Saldo 1Januari 2015 12.091.804 53.612.894 43.287.361 108.992.059 Balance as of January 1, 2015 Penambahan 76.437 - - 76.437 Additions Transfer 29.393 29.393 - - Transfer 12.138.848 53.642.287 43.287.361 109.068.496 Dikurangi: Less: Akumulasi amortisasi - 16.757.483 20.889.456 37.646.939 Accumulated amortization Balance as of Saldo 31 Maret 2015 12.138.848 36.884.804 22.397.905 71.421.557 March 31, 2015 Aset Tambang aktivitas dalam Tambang pengupasan konstruksi produksi tanah Mine under Producing Stripping asset Total Construction Mines activity Total Saldo 1 Januari 2014 17.439.910 41.635.046 24.369.648 83.444.604 Balance as of January 1, 2014 Penambahan selama 2014 3.639.057 2.990.685 18.917.713 25.547.455 Additions during 2014 Transfer 8.987.163 8.987.163 - - Transfer 12.091.804 53.612.894 43.287.361 108.992.059 Dikurangi: Less: Akumulasi amortisasi - 14.741.144 19.420.283 34.161.427 Accumulated amortization Balance as of Saldo 31 Desember 2014 12.091.804 38.871.750 23.867.078 74.830.632 December 31, 2014 Beban amortisasi aset aktivitas pengupasan tanah dilaporkan sebagai bagian beban pengupasan tanah dalam beban produksi Catatan 30. Amortization expense for stripping asset activity is reported as part of overburden removal in the production costs Note 30. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2015 dan 31 Desember 2014 dan Periode Tiga Bulan yang berakhir pada Tanggal- tanggal 31 Maret 2015 dan 2014 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2015 and December 31, 2014 And Three Months Period ended March 31, 2015 and 2014 Expressed in United States Dollar, unless otherwise stated 65 13. GOODWILL 13. GOODWILL