Perjanjian Kerjasama GENERAL INFORMATION continued

PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 512 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

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued b. Dasar penyusunan laporan keuangan konsolidasian lanjutan b. Basis of preparation of the consolidated financial statements continued Perubahan pada Pernyataan Standar Akuntansi Keuangan dan Interpretasi Standar Akuntansi Keuangan lanjutan Changes to the Statements of Financial Accounting Standards and Interpretations of Statements of Financial Accounting Standards continued Penerapan standar dan interpretasi yang baru dan direvisi berikut ini, tidak menimbulkan perubahan besar terhadap kebijakan akuntansi Grup dan tidak berdampak material terhadap jumlah yang dilaporkan dalam laporan keuangan periode berjalan atau periode sebelumnya: The adoption of these new and revised standards and interpretations did not result in substantial changes to the Group’s accounting policies and had no material effect on the amounts reported for the current or prior financial periods: - PSAK 13 Revisi 2011, “Properti Investasi” - PSAK 16 Revisi 2011, “Aset Tetap” - PSAK 18 Revisi 2010, “Akuntansi dan Pelaporan Program Manfaat Purnakarya” - PSAK 24 Revisi 2010, “Imbalan Kerja” - PSAK 26 Revisi 2011, “Biaya Pinjaman” - PSAK 28 Revisi 2010, “Akuntansi untuk Asuransi Kerugian” - PSAK 30 Revisi 2011, “Sewa” - PSAK 34 Revisi 2010, “Kontrak Konstruksi” - SFAS 13 Revised 2011, “Investment Property” - SFAS 16 Revised 2011, “Fixed Assets” - SFAS 18 Revised 2010, “Accounting and Reporting by Retirement Benefit Plans” - SFAS 24 Revised 2010, “Employee Benefits” - SFAS 26 Revised 2011, “Borrowing Costs” - SFAS 28 Revised 2010, “Accounting for Loss Insurance” - SFAS 30 Revised 2011, “Leases” - SFAS 34 Revised 2010, “Construction Contracts” - PSAK 36 Revisi 2010, “Akuntansi untuk Asuransi Jiwa” - PSAK 45 Revisi 2010, “Pelaporan Keuangan Entitas Nirlaba” - PSAK 46 Revisi 2010, “Pajak Penghasilan” - SFAS 36 Revised 2010, “Accounting for Life Insurance” - SFAS 45 Revised 2010, “Financial Reporting for Non-Profit Organisations” - SFAS 46 Revised 2010, “Income Taxes” - PSAK 50 Revisi 2010, “Instrumen Keuangan: Penyajian” - PSAK 53 Revisi 2010, “Pembayaran Berbasis Saham” - PSAK 55 Revisi 2011, “Instrumen Keuangan: Pengakuan dan Pengukuran” - PSAK 56 Revisi 2010, “Laba Per Saham” - PSAK 61, “Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah” - SFAS 50 Revised 2010, “Financial Instruments: Presentation” - SFAS 53 Revised 2010, “Share-Based Payment” - SFAS 55 Revised 2011, “Financial Instruments: Recognition and Measurement” - SFAS 56 Revised 2010, “Earnings Per Share” - SFAS 61, “Accounting for Government Grants and Disclosures of Government Assistance” - PSAK 62, “Kontrak Asuransi” - PSAK 63, “Pelaporan Keuangan dalam Ekonomi Hiperinflasi” - ISAK 13, “Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar Negeri” - ISAK 15, “PSAK 24 - Batasan Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya” - ISAK 16, “Perjanjian Konsensi Jasa” - SFAS 62, “Insurance Contracts” - SFAS 63, “Financial Reporting in Hyperinflationary Economies” - ISFAS 13, “Hedges of a Net Investment in a Foreign Operation” - ISFAS 15, “SFAS 24 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction” - ISFAS 16, “Service Concession Arrangements”