Imbalan Kerja Employee Benefits Pajak Penghasilan Income Tax

Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in US Dollar, unless Otherwise Stated 38

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG

SIGNIFIKAN lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

v. Transaksi dan Saldo dalam Mata Uang

Asing lanjutan v. Foreign Currency Transactions and Balances continued Nilai tukar yang digunakan adalah sebagai berikut: The rates of exchanges used were as follows: 2014 2013 1 Rupiah Indonesia RpAS1 0,00008039 0,00008204 Indonesian Rupiah 1 RpUSD1 1 Dolar Singapura SGDAS1 0,75740836 0,78990237 Singapore Dollar 1 SGDUSD1 1 Yen Jepang JPYAS1 0,00838015 0,00953068 Japanese Yen 1 JPYUSD1 1 Euro EURAS1 1,21650402 1,38005620 Euro 1 EURUSD1 1 Yuan Cina CNYAS1 0,16343 0,16379 Chinese Yuan 1 CNYUSD1 1 Franc Swiss CHFAS1 1,335 1,127 Swiss Franc 1 CHFUSD1 1 Poundsterling Inggris GBPAS1 1,55711 1,64876 British Pound 1 GBPUSD1 1 Krona Norwegia NOKAS1 0,135 0,165 Norwegian Krone 1 NOKUSD1 1 Baht Thailand THB AS1 0,03041 0,03043 Thailand Baht 1 THB USD1 1 Dirham Uni Emirat Arab SARAS1 0,27147 0,26663 United Arab Emirates Dirham 1 SARUSD1 1 Dolar Hongkong HKDAS1 0,12891 0,12896 Hongkong Dollar 1 HKDUSD1 1 Swedia Krona SEKAS1 0,12917 0,15574 Swedish Krona 1 SEKUSD1 w. Standar Akuntansi Baru w. New Accounting Standards Ikatan Akuntan Indonesia IAI telah menerbitkan revisi atas beberapa standar akuntansi yang mungkin berdampak pada laporan keuangan konsolidasian. The Indonesian Institute of Accountants IAI has released revisions to several accounting standards that may have certain impacts on the consolidated financial statements. Standar dan interpretasi berikut ini berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah 1 Januari 2015: The following standards and interpretations are effective for financial statements for the period commencing from on or after January 1, 2015: - PSAK No. 1 2013, “Penyajian Laporan Keuangan”; - PSAK No. 1 2013, “Presentation of Financial Statements”; - PSAK No. 4 2013, “Laporan Keuangan Tersendiri”; - PSAK No. 4 2013, “Separate Financial Statements”; - PSAK No. 15 2013, “Investasi pada Entitas Asosiasi dan Ventura Bersama”; - PSAK No. 15 2013, “Investments in Associates and Joint Ventures”; - PSAK No. 24 2013, “Imbalan Kerja”; - PSAK No. 24 2013, “Employee Benefits”; - PSAK No. 46 2014, “Pajak Penghasilan”; - PSAK No. 46 2014, “Income Tax”; - PSAK No. 48 2014, “Penurunan Nilai Aset”; - PSAK No. 48 2014, “Impairment of Assets”; - PSAK No. 50 2014, “Instrumen Keuangan: Penyajian”; - PSAK No. 50 2014, “Financial Instruments: Presentation”; - PSAK No. 55 2014, “Instrumen Keuangan: Pengakuan dan Pengukuran”; - PSAK No. 55 2014, “Financial Instruments: Recognition and Measurement”; - PSAK No. 60 2014, “Instrumen Keuangan: Pengungkapan”; - PSAK No. 60 2014, Financial Instruments: Disclosures”; - ISAK No. 26 2014, “Penilaian Kembali Derivatif Melekat”; - ISAK No. 26 2014, “Reassessment of Embedded Derivatives”; - PSAK No. 65, “Laporan Keuangan Konsolidasian”; - PSAK No. 65, “Consolidated Financial Statements”; - PSAK No. 66, “Pengaturan Bersama”; - PSAK No. 66, “Joint Arrangements”; - PSAK No. 67, “Pengungkapan Kepentingan dalam Entitas Lain” dan - - PSAK No. 67, “Disclosure of Interests in Other Entities” and - PSAK No. 68, “Pengukuran Nilai Wajar”; - - PSAK No. 68, “Fair Value Measurement”; - ISAK No. 15, “Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya.” - - ISAK No. 15, “The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.” Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2014 and 2013 Expressed in US Dollar, unless Otherwise Stated 39

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG