Changes in capital structure continued

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 57 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI

PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

a. Dasar penyusunan laporan keuangan

konsolidasian lanjutan a. Basis of preparation of consolidated financial statements continued STANDAR AKUNTANSI BARU YANG BERLAKU EFEKTIF TAHUN 2011 lanjutan NEW ACCOUNTING STANDARDS EFFECTIVE IN 2011 continued PSAK 1 Revisi 2009 ”Penyajian Laporan Keuangan” PSAK 1 Revised 2009 “Presentation of Financial Statements” PSAK 1 Revisi 2009 menetapkan persyaratan untuk penyajian laporan keuangan secara keseluruhan, pedoman untuk struktur dan persyaratan minimum dalam penyajian laporan keuangan. PSAK 1 Revised 2009 sets overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirement for their content. Grup telah menyajikan laporan keuangan konsolidasian tahun 2011 sesuai dengan PSAK 1 Revisi 2009 sebagai berikut: - Menyajikan laporan laba rugi komprehensif dalam bentuk satu laporan. - Mengungkapkan estimasi dan pertimbangan akuntansi yang penting dalam Catatan 2s. - Mengungkapkan manajemen risiko permodalan Grup dalam Catatan 24. The Group has presented its 2011 consolidated financial statements in accordance with PSAK 1 Revised 2009 as follows: - The statements of comprehensive income have been presented in one statement. - Critical accounting estimates and judgements have been disclosed in Note 2s. - The Group’s capital risk management policy has been disclosed in Note 24. Standar akuntansi lainnya Other accounting standards Penerapan dari standar dan interpretasi barurevisi berikut, yang relevan dengan operasi Grup, namun tidak menimbulkan efek material terhadap laporan keuangan konsolidasian: The adoption of the following newrevised standards and interpretations, which are relevant to the Group’s operations, but did not result in a material effect on the consolidated financial statements: - PSAK 2 RevisiRevised 2009 : Laporan Arus KasStatement of Cash Flows - PSAK 3 RevisiRevised 2010 : Laporan Keuangan InterimInterim Financial Reporting - PSAK 4 RevisiRevised 2009 : Laporan Keuangan Konsolidasian dan Laporan Keuangan TersendiriConsolidated and Separate Financial Statements - PSAK 5 RevisiRevised 2009 : Segmen OperasiOperating Segments - PSAK 7 RevisiRevised 2010 : Pengungkapan Pihak-Pihak BerelasiRelated Party Disclosures - PSAK 8 RevisiRevised 2010 : Peristiwa Setelah Periode PelaporanEvents after the Reporting Period - PSAK 19 RevisiRevised 2010 : Aset TakberwujudIntangible Assets - PSAK 22 RevisiRevised 2010 : Kombinasi BisnisBusiness Combination - PSAK 23 RevisiRevised 2010 : PendapatanRevenue - PSAK 25 RevisiRevised 2009 : Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan KesalahanAccounting Policies, Changes in Accounting Estimates and Errors - PSAK 48 RevisiRevised 2009 : Penurunan Nilai AsetImpairment of Assets PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 58 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI

PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

a. Dasar penyusunan laporan keuangan

konsolidasian lanjutan a. Basis of preparation of consolidated financial statements continued STANDAR AKUNTANSI BARU YANG BERLAKU EFEKTIF TAHUN 2011 lanjutan NEW ACCOUNTING STANDARDS EFFECTIVE IN 2011 continued Standar akuntansi lainnya lanjutan Other accounting standards continued - PSAK 57 RevisiRevised 2009 : Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi Provisions, Contingent Liabilities and Contingent Assets - PSAK 58 RevisiRevised 2009 : Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang DihentikanNon-current Assets Held for Sale and Discontinued Operations - ISAK 17 : Laporan Keuangan Interim dan Penurunan NilaiInterim Financial Reporting and Impairment STANDAR AKUNTANSI BARU YANG AKAN BERLAKU EFEKTIF TAHUN 2012 NEW ACCOUNTING STANDARDS TO BE EFFECTIVE IN 2012 Standar akuntansi dan interpretasi barurevisi yang relevan terhadap kegiatan operasi Grup yang telah dipublikasikan dan akan efektif pada tahun 2012: The following newrevised accounting standards and interpretations, which are relevant to the Group’s operations, have been published and will be effective in 2012: - PSAK 10 RevisiRevised 2010 : Pengaruh Perubahan Nilai Tukar Valuta AsingThe Effects of Changes in Foreign Exchange Rates - PSAK 16 RevisiRevised 2011 : Aset TetapFixed Asset - PSAK 24 RevisiRevised 2010 : Imbalan KerjaEmployee Benefits - PSAK 30 RevisiRevised 2011 : SewaLeases - PSAK 46 RevisiRevised 2010 : Akuntansi Pajak PenghasilanIncome Taxes - PSAK 50 RevisiRevised 2010 : Instrumen Keuangan: PenyajianFinancial Instruments: Presentation - PSAK 53 RevisiRevised 2010 : Pembayaran Berbasis SahamShared-based Payments - PSAK 55 RevisiRevised 2011 : Instrumen Keuangan: Pengakuan dan Pengukuran Financial Instruments: Recognition and Measurement - PSAK 56 RevisiRevised 2010 : Laba per SahamEarnings per Share - PSAK 60 : Instrumen Keuangan: PengungkapanFinancial Instruments: Disclosures - ISAK 15 : Batas Aset Imbalan Pasti Persyaratan Pendanaan Minimum dan InteraksinyaThe Limit on Defined Benefit Asset, Minimum Funding Requirements and their Interaction - ISAK 20 : Pajak Penghasilan - Perubahan dalam Status Pajak Entitas atau Para Pemegang SahamIncome Taxes - Changes in the Tax Status of an Entity or its Shareholders - ISAK 23 : Sewa Operasi - InsentifOperating Leases - Incentives - ISAK 24 : Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal SewaEvaluating the Substance of Transaction Involving the Legal Form of a Lease - ISAK 25 : Hak atas TanahLand Rights Pada tanggal laporan keuangan konsolidasian ini, Grup masih menganalisis dampak standar dan interpretasi barurevisi tersebut terhadap laporan keuangan konsolidasian. As at the date of the consolidated financial statements, the Group is still assessing the impact of these newrevised standards and interpretations on the consolidated financial statements.