PT BERAU COAL ENERGY TBK DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 5/100100 Schedule CATATAN ATAS LAPORAN KEUANGAN

INTERIM KONSOLIDASIAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011 (Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan khusus) 38. PELAPORAN SEGMEN Berdasarkan informasi keuangan yang digunakan oleh pengambil keputusan operasional dalam mengevaluasi kinerja segmen dan menentukan alokasi sumber daya yang dimilikinya, manajemen menetapkan segmen primer Grup hanya berdasarkan aktivitas penambangan batubara. Seluruh transaksi antar segmen telah dieliminasi. Informasi menurut merupakan segmen berikut: segmen usaha yang primer adalah sebagai 38. NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS FOR THE NINE MONTH PERIODS ENDED 30 SEPTEMBER 2012 AND 2011 (Expressed in thousand United States Dollars, unless otherwise stated) SEGMENT REPORTING Based on the financial information used by the chief operating decision-maker in evaluating the performance of segments and in the allocation of resources, management considers the Groups only primary segment to be coal mining activities. All transactions between segments have been eliminated. Information concerning the business segments which are considered the primary segments is as follows:

Untuk periode sembilan bulan yang berakhir 30 September 2012/ For the nine month period ended 30 September 2012 Segmen Pertambangan lainnya/ batubara/ Other Eliminasi/ Konsolidasi/ Coal mining segments Elimination Consolidation Penjualan: Eksternal Inter-segmen Penjualan bersih Laba bruto Beban umum dan administrasi Beban penjualan dan pemasaran Laba usaha Biaya keuangan Pendapatan keuangan Beban lainnya, bersih Laba sebelum pajak penghasilan Beban pajak penghasilan (Rugi)/laba perioe Berjalan Penyusutan Amortisasi Pengeluaran modal 30 September 2012 Aset segmen Liabilitas segmen Sales: External Inter-segment Total sales Gross profit General and administrative expenses Selling and marketing expenses Operating profit Finance costs Finance income Other expenses, net Profit before income tax Income tax expense

1,121,683 1,121,683 365,326

53,295 53,295 34,326

(53,295) (53,295) (41,791)

1,121,683 1,121,683 357,861

(43,596) (51,916) 269,814 4,540 (48,286) 226,068 (121,858)

(11,486) (32,707) (9,867) (141,693) 45,709 (9,379) (115,230) (40)

31,790 (10,001) 45,202 (45,202) (1,172) (13,262) -

(55,082) (52,833) 249,946 (96,491) 5,047 (58,837) 99,665 (121,898)

104,210 4,370 3,344 61,372 1,371,439 753,138

(115,270) 3,405 11,745 13,354 2,952,776 1,699,363

(13,262) (2,166,413) (747,429)

(22,233) 7,775 15,089 74,726 2,157,802 1,705,072

(Loss)/profit for the period Depreciation Amortisation Capital expenditure 30 September 2012 Segment assets Segment liabilities

PT BERAU COAL ENERGY TBK DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 5/101101 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2012 DAN 2011 (Dinyatakan dalam ribuan Dolar Amerika Serikat, kecuali dinyatakan khusus) 38. PELAPORAN SEGMEN (lanjutan) 38. NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS FOR THE NINE MONTH PERIODS ENDED 30 SEPTEMBER 2012 AND 2011 (Expressed in thousand United States Dollars, unless otherwise stated) SEGMENT REPORTING (continued)

Untuk periode sembilan bulan yang berakhir 30 September 2011/ For the nine month period ended 30 September 2011 Segmen Pertambangan lainnya/ batubara/ Other Eliminasi/ Konsolidasi/ Coal mining segments Elimination Consolidation Penjualan: Eksternal Inter-segmen Penjualan bersih Laba bruto Beban umum dan administrasi Beban penjualan dan pemasaran Laba usaha Biaya keuangan Pendapatan keuangan Pendapatan lainnya, bersih Laba sebelum pajak penghasilan Beban pajak penghasilan Laba periode berjalan Penyusutan Amortisasi Pengeluaran modal 31 Desember 2011 Aset segmen Liabilitas segmen Sales: External Inter-segment Total sales Gross profit General and administrative expenses Selling and marketing expenses Operating profit Finance costs Finance income Other income, net Profit before income tax Income tax expense Profit for the period Depreciation Amortisation Capital expenditure 31 December 2011 Segment assets Segment liabilities

1,207,083 1,207,083 511,182 (34,070) (62,276) 414,836 4,195 (24,258) 394,773 (185,355) 209,418 3,834 3,551 30,295 1,474,892 759,441

43,421 43,421 29,783 (5,881) (24,739) (837) (124,114) 45,363 1, 9 09 (77,679) (77,679) 661 12,647 10,516 2,944,902 1,675,822

(43,421) (43,421) (42,113) 42,113 45,346 (45,346) 713 713 713 (2,360,555) (900,006)

1,207,083 1,207,083 498,852 (39,951) (44,902) 413,999 (78,768) 4,212 (21,636) 317,807 (185,355) 132,452 4,495 16,198 40,811 2,059,239 1,535,257

Di bawah ini merupakan penjualan berdasarkan pasar geografis, sebagai segmen kedua.

The following are sales based on geographical market, as a secondary segment:

30 September/ 31 September/ September 2012 September 2011

Pasar geografis Domestik Indonesia Internasional Cina Taiwan Korea Selatan India Hong Kong Jepang Sub-jumlah Jumlah Geographical market Domestic Indonesia International China Taiwan South Korea India Hong Kong Japan Sub-total Total

219,328 407,450 204,114 107,750 135,589 40,877 6,575 902,355 1,121,683

171,186 554,598 185,882 128,356 105,271 57,052 4,738 1,035,897 1,207,083