ASET TETAP lanjutan FIXED ASSETS continued

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2014 AND 31 DECEMBER 2013 Expressed in US Dollars, unless otherwise stated 11. ASET TETAP lanjutan 11. FIXED ASSETS continued 31 DesemberDecember 2013 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Transfer Ending balance Additions Disposals Transfer balance Accumulated Akumulasi penyusutan depreciation Kepemilikan langsung: Direct ownership: Bangunan 4,355,422 744,001 - - 5,099,423 Buildings Infrastruktur 17,756,439 15,127,657 - - 32,884,096 Infrastructure Peralatan dan Office furniture and perlengkapan kantor 1,156,645 1,230,894 - - 2,387,539 equipment Kendaraan 1,874,807 320,770 - - 2,195,577 Vehicles Alat berat 124,795,000 53,586,120 13,739,121 12,965,730 151,676,269 Heavy equipment 149,938,313 71,009,442 13,739,121 12,965,730 194,242,904 Assets under Aset sewa pembiayaan: finance leases: Alat berat 16,244,639 37,783,219 3,445,111 12,965,730 63,548,477 Heavy equipment Kendaraan 167,352 271,176 - - 438,528 Vehicles 166,350,304 109,063,837 17,184,232 - 258,229,909 Nilai buku bersih 461,613,832 487,780,630 Net book value Beban penyusutan dialokasikan sebagai berikut: Depreciation expenses were allocated as follows: 31 Maret 31 Desember March December 2014 2013 Beban pokok penjualan 22,197,042 108,201,163 Cost of goods sold Beban umum dan administrasi 180,715 862,674 General and administrative expenses 22,377,757 109,063,837 Manajemen telah melakukan pengkajian kembali atas estimasi umur ekonomis dan nilai sisa di akhir periode. Tidak ada perubahan yang signifikan diperlukan dari pengkajian ini. Management has reassessed the estimated economic lives and residual values at period-end. There is no significant change necessary from this review. Perhitungan kerugian atas pelepasan aset tetap adalah sebagai berikut: The calculation of losses on disposals of fixed assets was as follows: 31 Maret 31 Desember March December 2014 2013 Harga perolehan - 51,848,969 Acquisition costs Akumulasi penyusutan - 17,184,232 Accumulated depreciation Nilai buku aset tetap - 34,664,737 Carrying value of fixed assets Penerimaan dari pelepasan aset tetap - - Proceeds from disposal of fixed assets Kerugian atas pelepasan aset tetap - 34,664,737 Loss on disposal of fixed assets Selama 2013, Grup melakukan transaksi jual dan sewa-balik pembiayaan alat berat dengan total nilai sebesar AS57,4 juta 2012: AS nihil. Total penerimaan atas transaksi ini sebesar AS40 juta 2012: AS nihil disajikan sebagai bagian arus kas dari aktivitas pendanaan. During 2013, the Group entered into a sale and finance lease back transactions of heavy equipment with a total value of US57.4 million 2012: US nil. Net cash received related to this transaction of US40 million 2012: US nil was presented as part of cash flow from financing activities. PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2014 DAN 31 DESEMBER 2013 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2014 AND 31 DECEMBER 2013 Expressed in US Dollars, unless otherwise stated 11. ASET TETAP lanjutan 11. FIXED ASSETS continued