Group structure GENERAL INFORMATION continued

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. PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 59 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

b. Prinsip-prinsip konsolidasi

b. Principles of consolidation

Laporan keuangan konsolidasian meliputi laporan keuangan Perseroan dan entitas anak. The consolidated financial statements include the financial statements of the Company and its subsidiaries. Entitas anak adalah entitas dimana Grup memiliki kekuasaan untuk mengatur kebijakan keuangan dan operasional. Subsidiaries are entities over which the Group has the power to govern the financial and operating policies. Seluruh transaksi dan saldo yang material antar entitas yang dikonsolidasi telah dieliminasi dalam laporan keuangan konsolidasian. All material transactions and balances between consolidated entities have been eliminated in the consolidated financial statements. Dalam penggabungan usaha selain antar entitas sepengendali, bila pengendalian atas suatu entitas diperoleh dalam periode berjalan, hasil usaha entitas tersebut dimasukkan dalam laporan laba rugi komprehensif konsolidasian sejak tanggal pengendalian diperoleh. Bila pengendalian berakhir dalam periode berjalan, hasil usaha entitas tersebut dimasukkan ke dalam laporan keuangan konsolidasian untuk periode dimana pengendalian masih berlangsung. In business combinations other than those between entities under common control, where control of an entity is obtained during a financial period, its results of operations are included in the consolidated statements of comprehensive income from the date on which control commences. Where control ceases during a financial period, its results are included in the consolidated financial statements for the part of the period during which control existed. Dalam penggabungan usaha antara entitas sepengendali, laporan keuangan entitas yang diakuisisi digabungkan berdasarkan nilai tercatatnya sedemikian rupa seolah- olah penggabungan usaha telah terjadi pada permulaan periode sajian yang paling awal. Selisih antara harga pengalihan dengan nilai buku dari aset bersih yang diterima pada transaksi restrukturisasi antar entitas sepengendali dan dibukukan pada unsur ekuitas sebagai “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” “SNTRES”. Dalam hal terjadi perubahan status substansi sepengendalian ke pihak lain yang tidak sepengendali, maka saldo tersebut diakui sebagai laba atau rugi yang direalisasi dalam laporan laba rugi komprehensif. In business combinations between entities under common control, the financial statements of the acquired entity involved are combined on a carryover basis as if the business combinations had been effective since the beginning of the earliest period presented. The difference between the value of consideration given up and the carrying amount of net assets received in the restructuring transaction between entities under common control is booked in the equity section as the “Difference in Value Arising From Restructuring Transaction of Entities Under Common Control” “DUCC”. When the common control relationship ceases to exist, this balance is recycled as a realised gain or loss in the statement of comprehensive income. Kebijakan akuntansi yang digunakan dalam penyusunan laporan keuangan konsolidasian ini telah diterapkan secara konsisten, kecuali jika dinyatakan lain. The accounting policies adopted in preparing the consolidated financial statements have been consistently applied, unless otherwise stated.