Prepaid Expenses and Other Current Assets (continued)

and for the year then ended with independent auditor’s report

8. Prepaid Expenses and Other Current Assets (continued)

Uang muka karyawan merupakan uang muka yang diberikan oleh entitas anak kepada karyawannya dalam rangka kegiatan pengeboran, penyelidikan umum, dan aktivitas pertambangan lainnya. Uang muka akan dipertanggungjawabkan oleh karyawan.

Advances to employees represent funds given by the subsidiaries to their employees for drilling, general investigation and other mining activities related expenses. These advances will be accounted by the employees.

9. Aset Tetap 9. Property and Equipment

Selisih Kurs karena Penjabaran Laporan Keuangan/

Exchange Different

Saldo Awal/ due to Financial Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/

Beginning Balance Statements Translation Additions Deductions Reclassifications Ending Balance

Biaya perolehan Cost

Pemilikan langsung Direct ownership

Tanah 1.823.356.407 352.978.172 - - - 2.176.334.579 Land

Bangunan 61.331.576.215 10.240.151.148 116.059.989 - 2.840.765.679 74.528.553.031 Buildings

Infrastruktur 102.167.436.941 33.378.741.342 298.680.514 - 119.676.971.168 255.521.829.965 Infrastructure

Mesin dan alat berat 83.113.950.553 20.998.839.107 7.635.615.350 - 937.858.000 112.686.263.010 Machinery and heavy equipment

Kendaraan 14.239.348.605 3.319.100.837 4.719.742.520 - 388.000.000 22.666.191.962 Vehicles

Perabot dan peralatan kantor 23.230.136.653 2.413.004.095 1.975.350.793 - 563.949.951 28.182.441.492 Office furniture and fixtures

Prasarana 2.347.324.649 - - - - 2.347.324.649 Leasehold improvement

Aset sewaan - kendaraan 388.000.000 - - (388.000.000) - Leased vehicles

Aset dalam penyelesaian 303.480.606.609 25.545.699.290 81.878.772.443 - (124.019.544.798) 286.885.533.544 Construction in progress

Jumlah 592.121.736.632 96.248.513.991 96.624.221.609 - - 784.994.472.232 Total

Akumulasi penyusutan Accumulated depreciation

Pemilikan langsung Direct ownership

Bangunan 7.536.615.751 1.484.292.311 5.282.799.916 - - 14.303.707.978 Buildings

Infrastruktur 6.628.567.874 3.767.881.017 18.578.272.145 - - 28.974.721.036 Infrastructure

Mesin dan alat berat 9.465.491.211 3.068.253.163 6.933.611.928 - - 19.467.356.302 Machinery and heavy equipment

Kendaraan 3.439.867.620 1.022.943.723 2.413.115.010 - 388.000.000 7.263.926.353 Vehicles

Perabot dan peralatan kantor 13.705.354.651 1.748.753.576 4.269.982.450 - - 19.724.090.677 Office furniture and fixtures

Prasarana 294.347.622 - 782.441.550 - - 1.076.789.172 Leasehold improvement

Aset sewaan - kendaraan 388.000.000 - - - (388.000.000) - Leased vehicles

Jumlah 41.458.244.729 11.092.123.790 38.260.222.999 - - 90.810.591.518 Total

Nilai Buku Neto 550.663.491.903 694.183.880.714 Net Book Value

Tahun yang berakhir pada tanggal 31 Desember/Year ended December 31 , 2013

Dampak dari Selisih Kurs Kehilangan karena Penjabaran Pengendalian atas Laporan Keuangan/ Entitas Anak *)/

Exchange Different Effect of loss of

Saldo Awal/ due to Financial control over Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/

Beginning Balance Statements Translation a subsidiary *) Additions Deductions Reclassifications Ending Balance

Biaya perolehan Cost

Pemilikan langsung Direct ownership

Tanah 1.732.800.369 84.356.038 - 6.200.000 - - 1.823.356.407 Land

Bangunan 52.085.852.896 2.344.745.705 (88.587.409) 558.471.687 - 6.431.093.336 61.331.576.215 Buildings

Infrastruktur 10.846.815.100 4.626.495.819 - - - 86.694.126.022 102.167.436.941 Infrastructure

Mesin dan alat berat 74.585.577.875 4.634.663.012 (2.791.377.263) 1.857.240.804 - 4.827.846.125 83.113.950.553 Machinery and heavy equipment

Kendaraan 7.923.365.344 648.189.217 - 5.413.794.044 - 254.000.000 14.239.348.605 Vehicles

Perabot dan peralatan kantor 18.747.602.449 512.122.516 (335.315.096) 3.461.440.420 - 844.286.364 23.230.136.653 Office furniture and fixtures

Prasarana - - - 2.347.324.649 - - 2.347.324.649 Leasehold improvement

Aset sewaan - kendaraan 573.000.000 - - - 185.000.000 - 388.000.000 Leased vehicles

Aset dalam penyelesaian 126.525.489.486 5.670.255.442 - 270.336.213.528 - (99.051.351.847) 303.480.606.609 Construction in progress

Jumlah 293.020.503.519 18.520.827.749 (3.215.279.768) 283.980.685.132 185.000.000 - 592.121.736.632 Total

Akumulasi penyusutan Accumulated depreciation

Pemilikan langsung Direct ownership

Bangunan 2.913.477.556 165.555.707 (20.026.052) 4.477.608.540 - - 7.536.615.751 Buildings

Infrastruktur 723.121.007 71.393.050 - 5.834.053.817 - - 6.628.567.874 Infrastructure

Mesin dan alat berat 5.831.762.782 329.667.503 (2.264.307.975) 5.568.368.901 - - 9.465.491.211 Machinery and heavy equipment

Kendaraan 1.551.700.715 140.393.785 - 1.747.773.120 - - 3.439.867.620 Vehicles

Perabot dan peralatan kantor 9.139.613.099 316.876.343 (231.967.912) 4.480.833.121 - - 13.705.354.651 Office furniture and fixtures

Prasarana - - - 294.347.622 - - 294.347.622 Leasehold improvement

Aset sewaan - kendaraan 500.250.000 - - 72.750.000 185.000.000 - 388.000.000 Leased vehicles

Jumlah 20.659.925.159 1.023.886.388 (2.516.301.939) 22.475.735.121 185.000.000 - 41.458.244.729 Total

Nilai Buku Neto 272.360.578.360 550.663.491.903 Net Book Value

*) Pada tahun 2012, kepemilikan Perusahaan atas MAL dan NIP terdilusi (Catatan 19)/ In 2012, the ownerhip interest of the Company in MAL and NIP was diluted (Note 19) Tahun yang berakhir pada tanggal 31 Desember/Year ended December 31 , 2012

9. Aset Tetap (lanjutan) 9. Property and Equipment (continued)

Beban penyusutan dialokasikan sebagai berikut: Allocation of depreciation expense is as follows:

2013 2012

Beban pokok penjualan 15.846.467.267 6.422.619.841 Cost of sales

Beban penjualan (Catatan 23) 4.821.515.193 4.072.081.446 Selling expenses (Note 23)

Beban umum dan administrasi General and administrative expenses

(Catatan 24) 17.592.240.539 11.981.033.834 (Note 24)

Jumlah 38.260.222.999 22.475.735.121 Total

31 December/Year ended December 31, Tahun yang berakhir pada tanggal

Rincian aset dalam penyelesaian adalah sebagai berikut:

Detail of construction in progress are as follows:

Persentase penyelesaian Estimasi tanggal 31 Desember 2013/ penyelesaian/

Percentage of completion Estimated

Aset dalam penyelesaian as of December 31, 2013 completion 2013 2012 Construction in progress

Mesin dan peralatan 9% - 99% Pebruari - Maret/ 155.362.455.155 115.140.544.475 Machinery and equipment February - March 2014

Pelabuhan 97% Pebruari/ February 2014 112.728.280.510 159.050.285.349 Port

Bangunan dan prasarana 73% - 95% Pebruari/ February 2014 9.987.819.509 143.494.000 Buildings and leasehold improvement

Infrastruktur 18% - 98% Pebruari - Maret/ 8.806.978.370 28.877.332.785 Infrastructure February - March 2014

Perabot dan peralatan kantor - - - 268.950.000 Office furniture and fixtures

Jumlah 286.885.533.544 303.480.606.609 Total

31 Desember/December 31,

Fasilitas sipil dan peralatan mekanik dan elektrik di lokasi Port Bunati, Kecamatan Satui, Kalimantan Selatan diasuransikan dengan jumlah pertanggungan masing-masing sebesar USD8.434.368 kepada PT Asuransi Eksport Indonesia (Persero), pihak ketiga, pada tanggal 31 Desember 2013 dan USD6.715.165 kepada PT Asuransi Allianz Utama Indonesia (Allianz), pihak ketiga, pada tanggal 31 Desember 2012.

Civil facilities and mechanical and electrical equipment located at Port Bunati, Kecamatan Satui, South Kalimantan were insured with total coverage amounting to USD8,434,368 to PT Asuransi Eksport Indonesia (Persero), a third party, as of December 31, 2013 and USD6,715,165 to PT Asuransi Allianz Utama Indonesia (Allianz),a third party, as of December 31, 2012, respectively.

Pada tanggal 31 Desember 2013 dan 2012, kendaraan diasuransikan kepada PT Asuransi Raksa Pratikara, pihak ketiga, dengan jumlah pertanggungan masing-masing sebesar Rp315.000.000 dan Rp330.000.000, kepada PT Asuransi QBE Pool Indonesia, pihak ketiga, dengan jumlah pertanggungan sebesar Rp246.500.000, serta kepada PT Asuransi Sinar Mas, pihak berelasi, dengan jumlah pertanggungan masing-masing sebesar Rp5.689.300.000 dan Rp1.555.600.000 (Catatan 31).

As of December 31, 2013 and 2012, vehicles are insured with PT Asuransi Raksa Pratikara, a third party, with total coverage amounting to Rp315,000,000 and Rp330,000,000, respectively, with PT Asuransi QBE Pool Indonesia, a third party, with total coverage amounting to Rp246,500,000, and with PT Asuransi Sinar Mas, a related party, with total coverage amounting to Rp5,689,300,000 and Rp1,555,600,000, respectively (Note 31).

Bangunan kantor dan basecamp di Desa Angsana, Kabupaten Tanah Bumbu, Kalimantan Selatan diasuransikan kepada PT Asuransi Central Asia, pihak ketiga, dengan jumlah pertanggungan sebesar Rp29.210.475.950 pada tanggal 31 Desember 2013 dan 2012.

Office building and basecamp located at Angsana Village, Kabupaten Tanah Bumbu, South Kalimantan were insured to PT Asuransi Central Asia, a third party, with total coverage amounting to Rp29,210,475,950 as of December 31, 2013 and 2012.

9. Aset Tetap (lanjutan) 9. Property and Equipment (continued)

Bangunan, infrastruktur, mesin dan peralatan lainnya di Tanjung Belit, Kecamatan Jujuhan, Jambi diasuransikan kepada PT Asuransi Central Asia, pihak ketiga, dengan jumlah pertanggungan sebesar USD5.600.000 pada tanggal 31 Desember 2013 dan 2012.

Building, Infrastructure, machine and other equipment located at Tanjung Belit, Kecamatan Jujuhan, Jambi were insured to PT Asuransi Central Asia, a third party, with total coverage amounting to USD5,600,000 as of December 31, 2013 and 2012.

Fasilitas sipil di Tanjung Jabung Barat, Jambi diasuransikan kepada PT Asuransi Central Asia, pihak ketiga, dengan jumlah pertanggungan sebesar Rp122.200.000.000 pada tanggal 31 Desember 2013.

Civil facilities located at Tanjung Jabung Barat, Jambi were insured to PT Asuransi Central Asia, a third party, with total coverage amounting to Rp122,200,000,000 as of December 31, 2013.

Penyelesaian pekerjaan beserta seluruh isinya dan seluruh aset lainnya atau peralatan di Tanjung Jabung Barat, Jambi diasuransikan kepada PT Asuransi Rama Satria Wibawa, pihak ketiga, dengan jumlah pertanggungan sebesar Rp87.100.000.000 pada tanggal 31 Desember 2013.

Contract works and their contents and all other property and equipment located at Tanjung Jabung Barat, Jambi were insured to PT Asuransi Rama Satria Wibawa, a third party, with total coverage amounting to Rp87,100,000,000 as of December 31, 2013.

Mesin dan alat berat KIM dan BNP, entitas anak, diasuransikan kepada PT Asuransi Central Asia, pihak ketiga, dengan jumlah pertanggungan masing-masing sebesar Rp1.600.000.000 dan Rp200.000.000 pada tanggal 31 Desember 2013.

Machinery and heavy equipments of KIM and BNP, subsidiaries, were insured to PT Asuransi Central Asia, a third party, with total coverage amounting to Rp1,600,000,000 and Rp200,000,000, respectively, as of December 31, 2013.

Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas aset yang dipertanggungkan.

Management believes that the insurance coverage is adequate to cover possible losses on the assets insured.

Manajemen juga berpendapat bahwa tidak terdapat penurunan nilai tercatat aset tetap pada tanggal 31 Desember 2013 dan 2012.

Management believes that there is no impairment in the value of property and equipment as of December 31, 2013 and 2012.

Seluruh aset tetap Grup telah atas nama Grup. All of the property and equipment is under the name of the Group.

10. Aset Pertambangan 10. Mine Properties

Biaya Pengupasan

Tambang dalam Tambang pada Tanah yang Aset Pertambangan Pengembangan/ Tahap Produksi/ Ditangguhkan/ dari Kombinasi Bisnis/

Mines under Producing Deferred Stripping Mine Properties from

Construction Mines Cost Business Combination Jumlah/Total

Nilai tercatat Cost

Saldo awal 220.029.974.431 182.155.605.468 614.917.763.456 61.449.123.394 1.078.552.466.749 Beginning balance

Penambahan 14.278.082.073 - 245.552.900.001 - 259.830.982.074 Addition

Ditransfer ke Tambang pada

Tahap Produksi (55.655.084.078) 55.655.084.078 - - - Transfer to Producing Mines Exchange different due to

Selisih kurs karena penjabaran financial statement

laporan keuangan 32.515.633.390 34.456.357.752 47.504.243.404 - 114.476.234.546 translation

Jumlah 211.168.605.816 272.267.047.298 907.974.906.861 61.449.123.394 1.452.859.683.369 Total

Akumulasi amortisasi Accumulated amortization

Saldo awal - (58.731.036.674) (87.863.380.366) (19.932.099.286) (166.526.516.326) Beginning balance

Beban tahun berjalan Charge for the year

(Catatan 22 dan 27) - (46.210.069.563) (174.005.579.293) (3.246.879.612) (223.462.528.468) (Notes 22 and 27) Exchange different due to

Selisih kurs karena penjabaran financial statement

laporan keuangan - (19.988.432.811) (8.257.082.703) - (28.245.515.514) translation

Jumlah - (124.929.539.048) (270.126.042.362) (23.178.978.898) (418.234.560.308) Total

Nilai buku 211.168.605.816 147.337.508.250 637.848.864.499 38.270.144.496 1.034.625.123.061 Net book value

10. Aset Pertambangan (lanjutan) 10. Mine Properties (continued)

Biaya Pengupasan

Tambang dalam Tambang pada Tanah yang Aset Pertambangan Pengembangan/ Tahap Produksi/ Ditangguhkan/ dari Kombinasi Bisnis/

Mines under Producing Deferred Stripping Mine Properties from

Construction Mines Cost Business Combination Jumlah/Total

Nilai tercatat Cost

Saldo awal 172.412.007.603 175.259.944.798 106.131.057.730 64.911.620.889 518.714.631.020 Beginning balance

Penambahan 62.477.378.856 - 502.066.853.004 - 564.544.231.860 Addition

Dampak kehilangan pengendalian Effect of loss of control

atas entitas anak *) (28.256.841.477) - - (3.462.497.495) (31.719.338.972) over a subsidiary *) Exchange different due to

Selisih kurs karena penjabaran financial statement

laporan keuangan 13.397.429.449 6.895.660.670 6.719.852.722 - 27.012.942.841 translation

Jumlah 220.029.974.431 182.155.605.468 614.917.763.456 61.449.123.394 1.078.552.466.749 Total

Akumulasi amortisasi Accumulated amortization

Saldo awal - (41.664.568.754) (12.857.297.251) (14.344.969.418) (68.866.835.423) Beginning balance

Beban tahun berjalan Charge for the year

(Catatan 22 dan 27) - (13.962.293.411) (75.573.689.871) (5.587.129.868) (95.123.113.150) (Notes 22 and 27) Exchange different due to

Selisih kurs karena penjabaran financial statement

laporan keuangan - (3.104.174.509) 567.606.756 - (2.536.567.753) translation

Jumlah - (58.731.036.674) (87.863.380.366) (19.932.099.286) (166.526.516.326) Total

Nilai buku 220.029.974.431 123.424.568.794 527.054.383.090 41.517.024.108 912.025.950.423 Net book value

*) Pada tahun 2012, kepemilikan Perusahaan atas MAL dan NIP terdilusi (Catatan 19)/ In 2012, the ownership of interest of the Company in MAL and NIP were diluted (Note 19) Tahun yang berakhir pada tanggal 31 Desember/Year ended December 31 , 2012

Amortisasi aset pertambangan - tambang pada tahap produksi diakui sebagai bagian dari “Beban Pokok Penjualan” dalam laporan laba rugi komprehensif konsolidasian (Catatan 22).

Amortization of mine properties - producing mines presented as part of "Cost of Sales" in the consolidated statements of comprehensive income (Note 22).

Amortisasi aset pertambangan – aset pertambangan dari kombinasi bisnis diakui sebagai bagian dari “Beban Lain – Lain, neto” dalam laporan laba rugi komprehensif konsolidasian (Catatan 27).

Amortization of mine properties – mine properties from business combination presented as part of “Other Expense, net” in the consolidated statements of comprehensive income (Note 27).

Biaya pengupasan tanah yang ditangguhkan akan dibebankan sebagai biaya produksi pada saat rasio pengupasan aktual secara signifikan lebih rendah dibandingkan estimasi rasio pengupasan rata-rata.

These represent costs that will be charged to production costs when the actual stripping ratio is significantly lower than the estimated average stripping cost.

Rasio pengupasan rata-rata aktual pada area konsensi entitas anak adalah sebagai berikut (tidak diaudit):

The actual average stripping ratio on concession area of the subsidiaries are as follows (unaudited):

BORNEO 3,00 : 1 sampai dengan/ up to 6,53: 1 3,00 : 1 sampai dengan/ up to 5,41 : 1 TKS 5,30 : 1 sampai dengan/ up to 14,00 : 1 5,30 : 1 sampai dengan/ up to 14,00 : 1 KCP BHBA KIM 7,00 : 1 -7,00 : 1 6,00 : 1 7,00 : 1 Area 2012 6,00 : 1 2013

11. Aset Tidak Lancar Lain-lain 11. Other Non-current Assets

2013 2012

Tagihan pajak penghasilan (Catatan 15) 42.788.897.422 47.925.782.868 Claim for income tax refund (Note 15)

Biaya dibayar di muka Prepaid expense

Penggarapan lahan 151.689.242.493 7.557.064.277 Land exploitation

Sewa tanah 11.461.730.726 9.474.782.419 Land rental

Aset takberwujud - piranti lunak, neto 10.164.798.126 13.486.931.945 Intangible assets - software, net

Uang jaminan Guarantee deposits

Kompensasi tanah 32.355.687.580 28.035.236.441 Land compensation

Kerusakan lahan 26.556.041.684 - Land damage

Reklamasi (Catatan 33p) 17.452.118.685 993.401.952 Reclamation (Note 33p)

Sewa gedung, kendaraan dan alat berat Building, vehicle, and heavy equipment

(Catatan 31) 4.936.566.877 4.185.088.006 rental (Note 31)

Pengelolaan jalan (Catatan 33e) 3.068.596.718 2.434.435.168 Road maintenance (Note 33e)

Penggarapan lahan (Catatan 33c) - 5.393.195.722 Land exploitation (Note 33c)

Lain-lain 680.872.186 564.920.029 Others

Uang muka Advances

Jasa penambangan (Catatan 33f) 45.905.946.202 - Mining service (Note 33f)

Kompensasi tanah 6.419.479.849 5.092.818.845 Land compensation

Pembelian aset tetap 2.001.932.303 1.835.407.676 Purchase of property and equipment

Pengelolaan stockpile dan stevedoring Stockpile management and stevedoring

(Catatan 33j) 2.000.000.000 2.000.000.000 (Note 33j)

Karyawan 859.724.418 1.392.205.450 Employees

Lain-lain (masing-masing di bawah Rp1 Miliar) 905.414.377 368.663.007 Others (each below Rp1 Billion)

Jumlah 359.247.049.646 130.739.933.805 Total

31 Desember/December 31,

Uang muka karyawan merupakan uang muka yang diberikan entitas anak kepada karyawannya sehubungan dengan kegiatan/proyek yang penyelesaiannya memakan waktu lebih lama untuk dipertanggungjawabkan oleh karyawan.

Advances to employees represent funds given by the subsidiaries to their employees in relation to activities/projects which will take a while to be accounted for and liquidated by the employees.

Mutasi piranti lunak sebagai berikut: Movements of software is as follows:

2013 2012

Harga perolehan Costs

Saldo awal 19.105.947.998 12.617.125.626 Beginning balance

Penambahan 1.326.218.400 6.488.822.372 Additions

Jumlah 20.432.166.398 19.105.947.998 Total

Akumulasi amortisasi Accumulated amortization

Saldo awal (5.619.016.053) (2.174.282.296) Beginning balance

Amortisasi (4.648.352.219) (3.444.733.757) Amortization

Jumlah (10.267.368.272) (5.619.016.053) Total

Jumlah - bersih 10.164.798.126 13.486.931.945 Total - Net Year ended December 31,

11. Aset Tidak Lancar Lain-lain (lanjutan) 11. Other Non-current Assets (continued)

Alokasi amortisasi adalah sebagai berikut: The allocation of amortization expense is as follow:

2013 2012

Beban pokok penjualan 20.075.000 20.075.000 Cost of sales

Beban umum dan administrasi (Catatan 24) 4.628.277.219 3.424.658.757 General and administrative expenses (Note 24)

Jumlah 4.648.352.219 3.444.733.757 Total

Tahun yang berakhir pada tanggal 31 Desember/

Year ended December 31,

12. Investasi Saham 12. Investment in Shares of Stock

Investasi saham merupakan penyertaan saham pada MAL dan PT DSSP Power Sumsel (DSSP) (Catatan 19 dan 31c)

Investment in shares of stock represents the investment in MAL’s and PT DSSP Power Sumsel’s (DSSP) shares (Notes 19 and 31c).

13. Utang Bank 13. Bank Loans

Pada tanggal 12 Juli 2013, Perusahaan memperoleh fasilitas pinjaman Omnibus Trade

Non Cash Backed dari PT Bank Danamon

Indonesia Tbk dengan jumlah maksimum sebesar USD5.000.000, yang berlaku sampai dengan 12 Juli 2014. Fasilitas ini dapat dipergunakan secara bersama-sama (sublimit) dalam bentuk fasilitas pinjaman Trade Cash (Funded) berupa Fasilitas Pre-Shipment Financing (PSF) dengan jumlah pokok maksimum sebesar USD5.000.000 dan dikenakan bunga 5,25% per tahun serta Fasilitas Open Account Financing (OAF) Buyer dan Seller dengan jumlah pokok maksimum sebesar USD5.000.000 dan dikenakan bunga 5,5% per tahun. Tenor untuk fasilitas PSF dan OAF maksimum 90 hari.

On July 12, 2013, the Company obtained Omnibus Trade Non Cash Backed loan facility from PT Bank Danamon Indonesia Tbk for a maximum amount of USD5,000,000, which is valid untill July 12, 2014. This facility can be used with (sublimit) Trade Cash (Funded) loan facility in form of Pre-Shipment Financing (PSF) with a maximum amount of USD5,000,000 and bears interest at 5.25% per annum and Open Account Financing (OAF) Buyer and Seller facility with a maximum amount of USD5,000,000 and bears interest at 5.5% per annum. Repayment periods for PSF and OAF facilities maximum 90 days.

Fasilitas pinjaman ini dijamin dengan piutang dan/atau persediaan dengan nilai penjaminan sekurang-kurangnya sebesar USD11.000.000 dan

margin deposit sebesar USD1.750.000.

This loan facility is secured by trade receivables and/or inventories for a minimum amount of USD11,000,000 and margin deposit amounting to USD1,750,000.

Pada tanggal 31 Desember 2013, Perusahaan menggunakan fasilitas OAF sebesar USD4.750.781,52 atau ekuivalen dengan Rp57.907.275.947. Beban bunga untuk tahun yang berakhir 31 Desember 2013 sebesar USD72.150,63 atau ekuivalen dengan Rp850.985.009 (Catatan 25). Jumlah pokok pinjaman dan bunga yang telah dibayarkan masing-masing sebesar USD3.060.112 atau ekuivalen dengan Rp37.336.338.224 dan USD59.098 atau ekuivalen dengan Rp691.889.549 untuk tahun yang berakhir 31 Desember 2013.

As of December 31, 2013, the Company use the OAF facility amounting to USD4,750,781.52 or equivalent to Rp57,907,275,947. Interest expense for the year ended December 31, 2013 amounted to USD72,150.63 or equivalent to Rp850,985,009 (Note 25). The principal loan and Interest expense paid amounted to USD3,060,112 or equivalent to Rp37,336,338,224 and USD59,098 or equivalent to Rp691,889,549, respectively, for the year ended December 31, 2013.

14. Utang Usaha 14. Trade Payables

a. Berdasarkan Pemasok a. Based on Supplier

2013 2012

Pihak berelasi (Catatan 31) 5.237.069.515 4.710.483.186 Related parties (Note 31)

Pihak ketiga Third parties

PT Saptaindra Sejati 177.355.545.285 136.016.701.116 PT Saptaindra Sejati

PT Karbon Mahakam 40.230.284.498 - PT Karbon Mahakam

PT Jembayan Muarabara 25.606.053.086 16.741.895.440 PT Jembayan Muarabara

PT Wira Bhumi Sejati 24.870.693.519 10.820.438.264 PT Wira Bhumi Sejati

PT Mitrabahtera Segara Sejati Tbk 23.831.310.186 12.631.316.529 PT Mitrabahtera Segara Sejati Tbk

PT Artamulia Tatapratama 16.807.820.888 10.565.295.411 PT Artamulia Tatapratama

PT Bangun Arta Hutama 11.727.872.426 5.860.934.605 PT Bangun Arta Hutama

CV Miyor 9.687.405.400 7.122.604.518 CV Miyor

PT Titan Wijaya 9.388.721.688 - PT Titan Wijaya

CV Bangun Arta 8.230.638.153 2.440.313.289 CV Bangun Arta

CV X Dareh 8.182.859.200 3.603.295.920 CV X Dareh

CV Waletindo Setia Perkasa 7.911.517.960 1.566.121.060 CV Waletindo Setia Perkasa

PT Tunas Inti Abadi 7.893.249.416 2.668.965.129 PT Tunas Inti Abadi

PT Surya Persada Erasindo 5.922.535.640 2.604.409.772 PT Surya Persada Erasindo

PT Transindo Makmur Sejahtera 4.932.852.089 4.454.638.854 PT Transindo Makmur Sejahtera

PT Bumi Riau Cemerlang 4.111.326.753 6.047.941.219 PT Bumi Riau Cemerlang

PT Geoservices 3.897.993.544 2.632.646.767 PT Geoservices

CV Erlianti 3.773.079.538 2.324.951.418 CV Erlianti

PT Trans Power Marine 3.770.866.125 - PT Trans Power Marine

Rezki Batulicin Transport 3.752.402.441 1.678.569.248 Rezki Batulicin Transport

CV Jaya Luhur Abadi 3.184.600.963 2.049.091.379 CV Jaya Luhur Abadi

PT Pelayaran Rusianto Bersaudara 1.252.167.194 4.667.448.192 PT Pelayaran Rusianto Bersaudara

PT Intan Sari Prakarsa - 16.484.944.298 PT Intan Sari Prakarsa

PT Semesta Andalan Energy - 13.013.642.175 PT Semesta Andalan Energy

Lain-lain (masing-masing dibawah

Rp3 Milyar) 17.785.792.537 16.311.103.734 Others (each below Rp3 Billion)

Jumlah 424.107.588.529 282.307.268.337 Total

Jumlah 429.344.658.044 287.017.751.523 Total

31 Desember/December 31,

b. Berdasarkan Umur b. Based on Age

Rincian umur utang usaha dihitung berdasarkan tanggal jatuh tempo adalah sebagai berikut:

The aging analysis of trade payables from based on credit term is as follows:

2013 2012

Lancar 311.997.740.444 161.799.720.227 Current

Jatuh tempo <30 hari 69.402.502.039 54.280.420.045 Overdue < 30 days

Jatuh tempo >30 hari - 60 hari 6.503.611.162 38.209.568.832 Overdue > 30 days - 60 days

Jatuh tempo >60 hari - 90 hari 8.887.779.840 27.138.633.280 Overdue > 60 days - 90 days

Jatuh tempo >90 hari 32.553.024.559 5.589.409.139 Overdue > 90 days

Jumlah 429.344.658.044 287.017.751.523 Total

14. Utang Usaha (lanjutan) 14. Trade Payables (continued)

c. Berdasarkan Mata Uang c. Based on Currency

2013 2012

Rupiah 114.390.743.385 83.861.466.508 Rupiah

Dolar Amerika Serikat (Catatan 32) 314.953.914.659 203.156.285.015 U.S. Dollar (Note 32)

Jumlah 429.344.658.044 287.017.751.523 Total

31 Desember/December 31,

15. Perpajakan 15. Taxation

Utang pajak terdiri dari: Taxes payables consists of:

2013 2012

Pajak penghasilan badan Corporate income tax

Tahun 2013 10.692.208.132 - Year 2013

Tahun 2012 - 23.010.289.482 Year 2012

Pajak Penghasilan: Income tax:

Pasal 4 ayat (2) 59.808.696 460.109.801 Article 4 (2)

Pasal 15 323.854.291 137.795.311 Article 15

Pasal 21 1.622.644.005 2.247.891.973 Article 21

Pasal 23 4.275.752.086 6.807.377.541 Article 23

Pasal 25 1.913.250.820 6.343.742.429 Article 25

Section 45 222.137.699 - Section 45

Pajak Pertambahan Nilai 914.175.000 750.511.670 Value Added Tax

Pajak Ekspor 664.672.400 664.672.400 Export tax

Jumlah 20.688.503.129 40.422.390.607 Total

31 Desember/December 31,

Beban (penghasilan) pajak terdiri dari: Tax expense (benefit) consists of:

2013 2012

Perusahaan The Company

Kini 34.928.995.750 28.273.049.500 Current

Tangguhan (503.478.834) (699.730.596) Deferred

Jumlah 34.425.516.916 27.573.318.904 Total

Entitas Anak Subsidiaries

Kini 47.947.044.991 30.578.985.026 Current

Tangguhan (18.636.685.803) (18.102.164.712) Deferred

Jumlah 29.310.359.188 12.476.820.314 Total

Beban pajak 63.735.876.104 40.050.139.218 Tax expense

Tahun yang berakhir pada tanggal 31 Desember/

15. Perpajakan (lanjutan) 15. Taxation (continued)

Pajak Kini

Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut:

Current Tax

A reconciliation between income before tax, as consolidated statements of comprehensive income, and taxable income is as follows:

2013 2012

Laba sebelum pajak menurut laporan Income before tax per consolidated

laba rugi komprehensif konsolidasian 234.004.309.899 218.984.664.317 statements of comprehensive income

Dikurangi: laba sebelum pajak entitas anak 61.399.661.758 44.288.282.320 Less: income before tax of the subsidiaries

Laba sebelum pajak penghasilan Perusahaan 172.604.648.141 174.696.381.997 Income before income tax of the Company

Perbedaan temporer: Temporary differences:

Beban imbalan kerja 1.553.227.000 2.497.760.000 Employee benefit expense

Selisih penyusutan fiskal dan Difference in fiscal and commercial

komersial 133.839.212 179.779.553 depreciation

Jumlah perbedaan temporer 1.687.066.212 2.677.539.553 Total temporary differences

Perbedaan tetap: Permanent differences:

Amortisasi aset pertambangan dari Amortization of mine properties from

kombinasi bisnis 326.849.125 121.382.834 business combination

Beban yang tidak dapat dikurangkan 2.093.677.045 2.133.834.264 Non-deductible expenses

Pendapatan dividen - 196.000.000 Dividend income

Pendapatan bunga yang pajak Interest income already subjected

penghasilannya bersifat final (36.759.504.499) (67.142.159.765) to final income tax

Laba (rugi) yang belum direalisasi dari

persediaan akhir (236.752.504) 236.752.504 Unrealized gain (loss) on ending inventory

Bagian rugi neto entitas anak - 172.467.326 Share in net loss of a subsidiary

Jumlah perbedaan tetap (34.575.730.833) (64.281.722.837) Total permanent differences

Penghasilan kena pajak perusahaan 139.715.983.520 113.092.198.713 Taxable income attributable to the Company

Tahun yang berakhir pada tanggal 31 Desember/ Year ended December 31,

Perhitungan beban dan utang pajak kini adalah sebagai berikut:

The calculation of current tax expense and tax payable are as follows:

2013 2012

Penghasilan kena pajak Taxable income

Perusahaan 139.715.983.000 113.092.198.000 The Company

Entitas anak 191.788.179.964 123.673.447.484 Subsidiaries

Jumlah 331.504.162.964 236.765.645.484 Total

Beban pajak kini Current income tax expense

Perusahaan 34.928.995.750 28.273.049.500 The Company

Entitas anak 47.947.044.991 30.578.985.026 Subsidiaries

Jumlah 82.876.040.741 58.852.034.526 Total

Pembayaran pajak dimuka Prepaid taxes

Perusahaan 28.901.019.367 14.879.357.785 The Company

Entitas anak 86.071.710.664 68.888.170.126 Subsidiaries

Jumlah 114.972.730.031 83.767.527.911 Total

Utang pajak penghasilan badan Corporate income taxes payable

Perusahaan 6.027.976.383 13.393.691.715 The Company

Entitas anak 4.664.231.749 9.616.597.767 Subsidiaries

Jumlah 10.692.208.132 23.010.289.482 Total

Tagihan pajak penghasilan - Entitas anak

disajikan sebagai bagian dari Claim for income tax refund of subsidiaries

"Aset Tidak Lancar - Lain-lain" pada presented as part of "Other Non-current

laporan posisi keuangan Assets" in the consolidated statements

konsolidasian (Catatan 11) 42.788.897.422 47.925.782.868 of financial position (Note 11)

Tahun yang berakhir pada tanggal 31 Desember/ Year ended December 31,

15. Perpajakan (lanjutan) 15. Taxation (continued)

Pajak Tangguhan Deferred Tax

Rincian pajak tangguhan adalah sebagai berikut: The details of the deferred tax are as follows:

Dampak dari Dibebankan Kehilangan ke Laporan Laba Pengendalian Rugi Komprehensif

atas Entitas Konsolidasian/ Liabilitas Pajak Anak *) Charged to

Tangguhan dari Effect of Consolidated

Aset Pertambangan/ Loss of Statements of

Saldo Awal/ Deferred Tax Liabilities Control over Comprehensive Saldo Akhir/

Beginning Balance from Mine Properties a Subsidiary *) Income Ending Balance

Aset pajak tangguhan Deferred tax assets

Rugi fiskal 7.929.778.444 - (1.419.442.478) 13.967.242.964 20.477.578.930 Fiscal loss

Liabilitas imbalan kerja 4.392.447.750 - - 2.097.231.500 6.489.679.250 Employee benefits liability

Penyisihan penurunan nilai 21.601.642 - - 326.317.314 347.918.956 Allowance for impairment

Penyisihan penutupan tambang 995.367.234 - - 981.502.582 1.976.869.816 Provision for mine closure

Aset tetap dan lainnya 245.824.581 - - 32.818.480 278.643.061 Property and equipment and others

Liabilitas pajak tangguhan Deferred tax liabilities

Aset pertambangan dari Mine properties from

kombinasi bisnis - (8.703.582.324) - 1.396.782.467 (7.306.799.857) business combination

Jumlah - neto 13.585.019.651 (8.703.582.324) (1.419.442.478) 18.801.895.307 22.263.890.156 Net

*) Catatan/Note 19

Tahun yang berakhir pada tanggal 31 Desember/ Year ended December 31, 2012

Manajemen berpendapat bahwa aset pajak tangguhan dapat terpulihkan seluruhnya terhadap penghasilan kena pajak dimasa yang akan datang sebelum masa manfaat pajak tersebut berakhir.

Management believes that deferred tax assets can be utilized against future taxable income before the utilization period of fiscal losses expires.

Selisih Kurs Dibebankan ke Laporan karena Penjabaran Laba Rugi Komprehensif Laporan Keuangan/ Konsolidasian/ Exchange Different Charged to Consolidated

Saldo Aw al/ due to Financial Statement of Saldo Akhir/

Beginning Balance Statements Translation Comprehensive Income Ending Balance

Aset pajak tangguhan Deferred tax assets

Rugi f iskal 20.477.578.930 - 17.624.905.110 38.102.484.040 Fiscal loss

Liabilitas imbalan kerja 6.489.679.250 782.452.332 580.115.000 7.852.246.582 Employee benefits liability

Penyisihan penurunan nilai 347.918.956 5.640.773 (238.259.160) 115.300.569 Allowance for impairment

Penyisihan penutupan tambang 1.976.869.816 543.558.576 172.005.791 2.692.434.183 Provision for mine closure

Aset tetap dan lainnya 278.643.061 57.501.056 118.642.064 454.786.181 Property and equipment and others

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