KOMBINASI BISNIS lanjutan Acquisition of control over TTS and its subsidiaries

PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYAAND ITS SUBSIDIARIES Lampiran 561 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS AT AND FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in thousands of US Dollars, unless otherwise stated

9. PERSEDIAAN lanjutan

9. INVENTORIES continued

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 2016, persediaan Grup telah diasuransikan terhadap risiko kerusakan signifikan dengan nilai pertanggungan sebesar AS68.952 31 Desember 2015: AS47.005. Manajemen Grup berpendapat bahwa persediaan telah diasuransikan secara memadai untuk menutupi risiko kehilangan dan kerusakan. As at 31 December 2016, the Group’s inventories were covered by insurance against the risk of material damage with total coverage of US68,952 31 December 2015: US47,005. The Group’s management is of the opinion that the inventories are adequately insured to cover the risk of loss and damage. Lihat Catatan 34 untuk rincian transaksi dan saldo dengan pihak berelasi. Refer to Note 34 for details of transactions and balances with related parties.

10. ASET TETAP

10. FIXED ASSETS

2016 Selisih kurs dari penjabaran laporan keuangan Exchange differences Saldo Pengurangan due to Saldo awal reklasifikasi financial akhir Beginning Akuisisi Penambahan Disposals statements Ending balance Acquisition Additions reclassifications translation balance Harga perolehan Acquisition costs Kepemilikan langsung Direct ownership Tanah 77,117 88 5 376 238 77,824 Land Bangunan 81,942 13,398 3,377 3,023 173 101,913 Buildings Infrastruktur 130,344 69,563 87 11,599 - 211,593 Infrastructure Pembangkit listrik 134,145 - 31 - - 134,176 Power plant Mesin, peralatan Machinery, operational operasional, dan kendaraan 1,049,881 7,321 38,462 240,678 51 1,336,393 equipment and vehicles Kapal 261,141 - 78 11,643 - 272,862 Vessels Peralatan kantor 23,690 711 420 1,086 55 23,790 Office equipment Fasilitas peremukan Crushing and handling dan pengolahan 302,714 7,939 - 4,944 - 315,597 facilities Jalan dan jembatan 176,218 53,265 56 5,677 51 235,165 Roads and bridges Sub-total 2,237,192 152,285 42,516 276,854 466 2,709,313 Sub-total Aset dalam penyelesaian 304,373 34,396 46,761 281,994 302 103,838 Construction in progress Aset sewa pembiayaan Leased assets Peralatan operasional 144,109 - 36,335 5,015 - 175,429 Operational equipment Total 2,685,674 186,681 125,612 10,155 768 2,988,580 Total