Peraturan Menteri No. 172010 KONTIJENSI lanjutan CONTINGENCIES continued

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 590 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in US Dollars, unless otherwise stated 34. KONTIJENSI lanjutan 34. CONTINGENCIES continued

i. Peraturan Direktur Jenderal Mineral dan

Batubara No.714.K30DJB2014 i. Directorate General of Minerals and Coals Regulation No.714.K30DJB2014 Berdasarkan PKP2B, AKT diperbolehkan untuk mengekspor hasil produksi batubaranya. Pada tanggal 12 Agustus 2014, DJMB menerbitkan peraturan No. 714.K30DJB2014, yang mengatur mengenai kewajiban pemegang kontrak karya harus terdaftar sebagai eksportir terdaftar sebelum Perusahaan mengekspor batubara ke luar negeri. Sampai dengan tanggal laporan keuangan konsolidasian, Grup sedang dalam proses pengajuan untuk mendapatkan registered exporter. Pursuant to its CCoW, AKT is permitted to export its coal production. On 12 August 2014, the DGMCG released regulation No. 714.K30DJB2014, which deals with the requirement of CCoW holders to be registered as an registered exporter before the Company can export its coals to foreign customers. As of the date of this consolidated financial statement, the Group is still in the process of applying to obtain registered exporter.

35. ASET DAN

LIABILITAS MONETER DALAM MATA UANG ASING

35. MONETARY ASSETS

AND LIABILITIES IN FOREIGN CURRENCIES 2013 Mata uang asing Foreign Setara AS currencies US equivalent Monetary assets in foreign Aset moneter dalam mata uang asing currencies Kas dan setara kas Rupiah 4,559,648,931 374,079 Rupiah Cash and cash equivalents Euro 8,665 11,950 Euro Dolar Australia 11,593 10,344 Australian Dollar Dolar Singapura 5,117 4,042 Singapore Dollar Piutang dari pihak berelasi Rupiah 13,155,038,391 1,383,261 Rupiah Amount due from related parties Euro 7,416,822 8,639,766 Euro Jumlah aset moneter dalam mata uang Total monetary assets in foreign asing 10,423,442 currencies Liabilitas moneter dalam mata Monetary liabilities in foreign uang asing currencies Utang usaha Rupiah 242,025,618,185 19,856,069 Rupiah Trade payables Euro 7,957,456 10,981,694 Euro Dolar Australia 158,818 141,706 Australian Dollar Pound Sterling Inggris 2,300 3,792 Great Britain Pound Dolar Singapura 746 589 Singapore Dollar Beban yang masih harus dibayar Rupiah 123,524,971,515 10,134,135 Rupiah Accrued expenses Jumlah liabilitas moneter dalam mata uang Total monetary liabilities in asing 41,117,985 foreign currencies Asetliabilitas moneter dalam Net monetary assetsliabilities mata uang asing, bersih in foreign currencies, net Rupiah 347,835,902,378 28,232,864 Rupiah Euro 531,969 2,329,978 Euro Dolar Australia 147,225 131,362 Australian Dollar Pound Sterling Inggris 2,300 3,792 Great Britain Pound Dolar Singapura 4371 3,453 Singapore Dollar Jumlah liabilitas moneter dalam mata uang Total net monetary liabilities in asing, bersih 30,694,543 foreign currencies, net