Ministerial Regulation No. 282009 KONTINJENSI lanjutan CONTINGENCIES continued

PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5107 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated 40. ASET DAN LIABILITAS KEUANGAN lanjutan 40. FINANCIAL ASSETS AND LIABILITIES continued i Aset keuangan lanjutan i Financial assets continued Tersedia Pinjaman dan untuk piutang dijual Jumlah Loans and Available Total receivables for sale 31 Desember 2011 31 December 2011 Aset keuangan: Financial assets: Kas dan setara kas 510,265,685 510,265,685 - Cash and cash equivalents Kas di bank yang dibatasi penggunaannya 229,657 229,657 - Restricted cash in banks Piutang usaha 360,031,993 360,031,993 - Trade receivables Uang jaminan 3,616,452 3,616,452 - Refundable deposits Pinjaman kepada pihak berelasi 1,673,569 1,673,569 - Loans to related parties Jumlah aset keuangan 875,817,356 875,817,356 - Total financial assets 1 Januari 2011 1 January 2011 Aset keuangan: Financial assets: Kas dan setara kas 231,351,635 231,351,635 - Cash and cash equivalents Kas di bank yang dibatasi penggunaannya 226,386 226,386 - Restricted cash in banks Piutang usaha 48,634,130 48,634,130 - Trade receivables Amounts due from Piutang dari pihak berelasi 8,186,444 8,186,444 - related parties Pinjaman kepada pihak berelasi 10,039,530 10,039,530 - Loans to related parties Uang jaminan 7,033,097 7,033,097 - Refundable deposits Aset keuangan yang Available-for-sale tersedia untuk dijual 16,683,350 - 16,683,350 financial assets Jumlah aset keuangan 322,154,572 305,471,222 16,683,350 Total financial assets ii Liabilitas keuangan ii Financial liabilities Nilai wajar di Liabilitas laba rugi keuangan Fair value lainnya through Other Jumlah profit and financial Total loss liabilities 31 Desember 2012 31 December 2012 Liabilitas keuangan: Financial liabilities: Pinjaman jangka pendek 350,000,000 - 350,000,000 Short-term loan Utang usaha 139,358,185 - 139,358,185 Trade payables Beban yang masih harus dibayar 127,219,266 - 127,219,266 Accrued expenses Utang sewa pembiayaan 47,400,662 - 47,400,662 Finance lease payables Pinjaman dari pihak berelasi 120,000 - 120,000 Loans from related parties Pinjaman 921,899,089 - 921,899,089 Borrowings Jumlah liabilitas keuangan 1,585,997,202 - 1,585,997,202 Total financial liabilities Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3 PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5108 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated 40. ASET DAN LIABILITAS KEUANGAN lanjutan 40. FINANCIAL ASSETS AND LIABILITIES continued ii Liabilitas keuangan lanjutan ii Financial liabilities continued Nilai wajar di Liabilitas laba rugi keuangan Fair value lainnya through Other Jumlah profit and financial Total loss liabilities 31 Desember 2011 31 December 2011 Liabilitas keuangan: Financial liabilities: Pinjaman jangka pendek 349,708,333 - 349,708,333 Short-term loan Utang usaha 90,546,100 - 90,546,100 Trade payables Beban yang masih harus dibayar 116,499,156 - 116,499,156 Accrued expenses Utang sewa pembiayaan 39,459,147 - 39,459,147 Finance lease payables Pinjaman dari pihak berelasi 154,782 - 154,782 Loans from related parties Pinjaman 20,500,000 - 20,500,000 Borrowings Jumlah liabilitas keuangan 616,867,518 - 616,867,518 Total financial liabilities 1 Januari 2011 1 January 2011 Liabilitas keuangan: Financial liabilities: Utang usaha 36,146,071 - 36,146,071 Trade payables Beban yang masih harus dibayar 47,292,123 - 47,292,123 Accrued expenses Utang sewa pembiayaan 6,810,158 - 6,810,158 Finance lease payables Pinjaman dari pihak berelasi 674,246 - 674,246 Loans from related parties Pinjaman 25,000,000 - 25,000,000 Borrowings Jumlah liabilitas keuangan 115,922,598 - 115,922,598 Total financial liabilities 41. MANAJEMEN RISIKO KEUANGAN 41. FINANCIAL RISK MANAGEMENT Kegiatan usaha Grup secara inheren dipengaruhi oleh berbagai jenis risiko keuangan: risiko pasar termasuk risiko nilai tukar, risiko harga dan risiko tingkat suku bunga, risiko kredit dan risiko likuiditas. Pengelolaan risiko dipimpin oleh Dewan Direksi yang mengidentifikasi, mengevaluasi dan menentukan kebijakan untuk pengelolaan risiko keuangan jika dipandang perlu, dan menetapkan prinsip-prinsip untuk pengelolaan risiko secara keseluruhan, termasuk risiko pasar, kredit dan likuiditas. The Group’s activities are inherently subject to a variety of financial risks: market risk including foreign exchange risk, commodity price risk and interest rate risk, credit risk and liquidity risk. Risk management is led by the Board of Directors, which identifies, evaluates and sets the policies for the management of financial risks, where appropriate; and provides the guiding principles for managing the overall risks, including market, credit and liquidity risks. Risiko pasar Market risk i Risiko nilai tukar mata uang asing Penjualan, pendanaan dan sebagian besar pengeluaran Grup ditransaksikan dalam mata uang Dolar AS, yang secara tidak langsung merupakan lindung nilai alami natural hedging terhadap eksposur fluktuasi nilai tukar mata uang asing. i Foreign exchange risk The Group’s sales, financing and the majority of its costs and operating expenditure are transacted in US Dollars, which indirectly represents a natural hedge on exposure to fluctuations in foreign exchange rates. Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3