BUSINESS COMBINATIONS continued FS AE 30 June 2014 Final2

Lampiran 559 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2014, 31 DESEMBER 2013, DAN 30 JUNI 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013 AND 30 JUNE 2013 Expressed in thousands of US Dollars, unless otherwise stated

9. UANG MUKA DAN BIAYA DIBAYAR DIMUKA

9. ADVANCES AND PREPAYMENTS

30 Juni 31 Desember June 2014 December 2013 Uang muka pembelian aset Advance for purchase of fixed assets tetap dan proyek 61,205 56,621 and projects Biaya dibayar dimuka untuk jasa likuiditas 9,777 10,142 Prepayment for liquidity services Uang muka kepada pemasok 8,002 8,545 Advances to suppliers Uang muka pembelian bahan bakar 3,878 2,718 Advances for the purchase of fuel Sewa dan asuransi dibayar dimuka 3,760 2,942 Prepaid rent and insurance Lain-lain 4,924 5,671 Others Jumlah uang muka dan biaya dibayar dimuka 91,546 86,639 Total advances and prepayments Dikurangi: bagian lancar 19,846 18,469 Less: current portion Bagian tidak lancar 71,700 68,170 Non-current portion

10. PERSEDIAAN

10. INVENTORIES

30 Juni 31 Desember June 2014 December 2013 Persediaan batubara 46,044 44,298 Coal inventory Perlengkapan dan bahan pendukung 24,596 26,580 Tools and supplies Suku cadang 20,834 19,104 Spare parts Bahan bakar dan minyak pelumas 15,599 12,765 Fuel and lubricants 107,073 102,747 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 30 Juni 2014, persediaan Grup telah diasuransikan terhadap risiko kerusakan signifikan dengan nilai pertanggungan sebesar AS63.315 31 Desember 2013: AS54.586. Manajemen Grup berpendapat bahwa persediaan telah diasuransikan secara memadai untuk menutupi risiko kehilangan dan kerusakan. As at 30 June 2014, the Group’s inventories were covered by insurance against the risk of material damage with total coverage of US63,315 31 December 2013: US54,586. 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

30 JuniJune 2014 Mutasi ke pertambangan Saldo yang sedang Saldo Awal dikembangkan akhir Beginning Penambahan Transfer to mines Ending balance Addition under development balance Balangan 111 57 - 168 Balangan 111 57 - 168 Lampiran 560 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2014, 31 DESEMBER 2013, DAN 30 JUNI 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013 AND 30 JUNE 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 pertambangan Saldo yang sedang Saldo Awal dikembangkan akhir Beginning Akuisisi Penambahan Transfer to mines Ending balance Acquisition Addition under development balance Muara Wahau 570 - - 570 - Muara Wahau Balangan - 74 37 - 111 Balangan 570 74 37 570 111 Manajemen Grup berpendapat bahwa tidak terdapat fakta dan kondisi selama periode 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 period 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

30 JuniJune 2014 Selisih kurs dari penjabaran laporan keuangan Exchange differences Saldo Pengurangan due to Saldo awal reklasifikasi financial akhir Beginning Penambahan Disposals statement Ending balance Additions reclassifications translation balance Harga perolehan Acquisition costs Kepemilikan langsung Direct ownership Tanah 75,149 - - 129 75,278 Land Bangunan 66,413 1,670 1,662 91 69,836 Buildings Infrastruktur 76,612 - 4,128 - 80,740 Infrastructure Pembangkit listrik 114,388 3 48,364 - 162,755 Power plant Mesin, peralatan Machinery, operational operasional, dan kendaraan 964,466 3,386 30,131 2 997,985 equipment and vehicles Kapal 238,864 - 95 - 238,959 Vessels Peralatan tambang 3,181 70 2 - 3,253 Mining equipment Peralatan proyek 10,661 1,815 501 - 11,975 Project equipment Peralatan kantor 23,440 652 60 42 24,194 Office equipment Fasilitas peremukan Crushing and handling dan pengolahan 252,629 71 5,294 - 257,994 facilities Jalan dan jembatan 165,084 39 58 - 165,181 Roads and bridges Fasilitas penampungan batubara 6,101 - - - 6,101 Stockpile facilities Fasilitas labuhan 2,508 - - - 2,508 Dock facilities 1,999,496 7,706 89,293 264 2,096,759 Aset dalam penyelesaian 387,090 26,734 76,324 149 337,649 Construction in progress Aset sewa pembiayaan Leased assets Peralatan operasional 143,743 61,819 18,152 - 187,410 Operational equipment 2,530,329 96,259 5,183 413 2,621,818 Akumulasi penyusutan Accumulated depreciation Kepemilikan langsung Direct ownership Bangunan 11,792 1,810 - 19 13,621 Buildings Infrastruktur 27,855 2,338 - - 30,193 Infrastructure Pembangkit listrik 4,205 3,550 - - 7,755 Power plant Mesin, peralatan Machinery, operational operasional, dan kendaraan 512,264 64,643 8,664 - 585,571 equipment and vehicles Kapal 36,903 6,577 394 - 43,086 Vessels Peralatan tambang 1,693 356 7 - 2,056 Mining equipment Peralatan proyek 6,445 935 134 - 7,246 Project equipment Peralatan kantor 13,783 1,829 1 8 15,621 Office equipment Fasilitas peremukan Crushing and handling dan pengolahan 90,273 9,959 - - 100,232 facilities Jalan dan jembatan 66,882 5,632 - - 72,514 Roads and bridges Fasilitas penampungan batubara 5,079 124 - - 5,203 Stockpile facilities Fasilitas labuhan 2,220 33 - - 2,253 Dock facilities 779,394 97,786 8,144 27 885,351 Aset sewa pembiayaan Leased assets Peralatan operasional 45,136 11,016 10,870 - 45,282 Operational equipment 824,530 108,802 2,726 27 930,633 Nilai buku neto 1,705,799 1,691,185 Net book value