Penawaran Umum Efek Umum Lanjutan

PT TUNAS BARU LAMPUNG Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2010 dan 2009 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2010 and 2009 and For the Years then Ended - 14 - 1. Umum Lanjutan 1. General Continued d. Dewan Komisaris, Direksi, dan Karyawan Lanjutan

d. Board of Commissioners, Directors, and

Employees Continued Direksi telah menyelesaikan laporan keuangan konsolidasi PT Tunas Baru Lampung Tbk dan anak perusahaan pada tanggal 23 Maret 2011 serta bertanggung jawab atas laporan keuangan konsolidasi tersebut. The Directors had completed the consolidated financial statements of PT Tunas Baru Lampung Tbk and its subsidiaries on March 23, 2011, and are responsible for the consolidated financial statements.

2. Ikhtisar Kebijakan Akuntansi dan Pelaporan

Keuangan Penting 2. Summary of Significant Accounting and Financial Reporting Policies a. Dasar Penyusunan dan Pengukuran Laporan Keuangan Konsolidasi a. Basis of Consolidated Financial Statements Preparation and Measurement Laporan keuangan konsolidasi telah disusun dengan menggunakan prinsip dan praktek akuntansi yang berlaku umum di Indonesia, yaitu Pernyataan Standar Akuntansi Keuangan PSAK dan Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan Bapepam dan LK No. VIII.G.7 tanggal 13 Maret 2000 dan Surat Edaran Badan Pengawas Pasar Modal No. SE-02PM2002 Lampiran 13 tanggal 27 Desember 2002 tentang Pedoman Penyajian dan Pengungkapan Laporan Keuangan Industri Perkebunan. The consolidated financial statements have been prepared using accounting principles and reporting practices generally accepted in Indonesia such as the Statements of Financial Accounting Standards PSAK and the regulations of the Capital Market and Financial Institutions Supervisory Agency Bapepam–LK No. VIII.G.7 dated March 13, 2000 and Circular Letter of the Capital Market and Financial Institutions Supervisory Agency No. SE-02PM2002 Appendix 13 dated December 27, 2002. Such consolidated financial statements are an English translation of the Company and its subsidiaries’ statutory report in Indonesia, and are not intended to present the financial position, results of operations and cash flows in accordance with accounting principles and reporting practices generally accepted in other countries and jurisdictions. Dasar pengukuran laporan keuangan konsolidasi ini adalah konsep biaya perolehan historical cost, kecuali beberapa akun tertentu disusun berdasarkan pengukuran lain, sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut. Laporan keuangan konsolidasi ini disusun dengan metode akrual, kecuali laporan arus kas konsolidasi. The measurement basis used is the historical cost, except for certain accounts which are measured on the bases described in the related accounting policies. The consolidated financial statements, except for the consolidated statements of cash flows, are prepared under the accrual basis of accounting.