Penurunan Nilai Aset Non-Keuangan

The original consolidated financial statements included herein are in Indonesian language. PT SMR UTAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2013 Dan 2012 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SMR UTAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Years Ended December 31, 2013 And 2012 Expressed in Rupiah, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan

2. SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES continued

n. Provisi lanjutan

n. Provisions continued

SMR, Entitas Anak, memiliki liabilitas tertentu untuk merestorasi dan merehabilitasi daerah pertambangan serta penarikan aset sesudah produksi selesai. Liabilitas tersebut diakrual menggunakan metode unit produksi sepanjang umur tambang sehingga akrual tersebut akan cukup untuk memenuhi liabilitas tersebut ketika produksi dari sumber daya selesai. Perubahan dalam estimasi biaya restorasi dan lingkungan yang harus dikeluarkan dicatat secara prospektif selama sisa umur tambang. SMR, Subsidiary, has certain obligations for restoration and rehabilitation of mining areas and retirement of assets following the completion of production. Such obligations are being accrued on the unit-of-production method over the life of the mine so that the accrual will be adequate to meet those obligations once production from the resource is completed. Changes in estimated restoration and environmental expenditures to be incurred are accounted for on a prospective basis over the remaining mine life. o. Tambahan Modal Disetor - Bersih o. Additional Paid-in Capital - Net Tambahan modal disetor merupakan selisih antara agio saham yaitu kelebihan setoran pemegang saham di atas nilai nominal dengan biaya-biaya saham yang terkait langsung dengan penerbitan efek ekuitas Perusahaan dalam penawaran umum perdana lihat Catatan 1b. Additional paid-in capital includes the difference between the excess of paid-up capital share made by shareholders over its par value and the direct costs incurred in respect of the issuance of the Company’s shares in the initial public offering see Note 1b. Transaksi restrukturisasi entitas sepengendali dicatat dengan menggunakan metode yang sama seperti metode penyatuan kepemilikan. Selisih antara harga pengalihan dengan proporsi nilai buku aset bersih entitas anak yang diakuisisi dicatat sebagai bagian dari Tambahan modal disetor pada bagian ekuitas dalam laporan posisi keuangan konsolidasian. Restructuring transactions of entities under common control are accounted for using a method similar as the pooling of interest method. The difference between the transfer price and the proportionate book value of the acquired subsidiary’s net assets is recorded as part of “Additional paid-in capital” under the equity section of the consolidated statements of financial position. p. Pengakuan Pendapatan dan Beban p. Revenue and Expense Recognition Pendapatan diukur pada nilai wajar dari imbalan yang diterima atau piutang. Pendapatan disajikan setelah dikurangi pajak pertambahan nilai, retur, potongan harga dan diskon. Revenue is measured at fair value of the consideration received or receivable. Revenue is presented net of value added tax, returns, rebates and discounts. Pendapatan diakui apabila besar kemungkinan manfaat ekonomi akan mengalir kepada Kelompok Usaha dan pendapatan tersebut dapat diukur secara andal. Kriteria pengakuan tertentu berikut harus dipenuhi sebelum pengakuan pendapatan diakui: Revenue is recognized when it is probable the economic benefits will flow to the Group and the revenue can be measured reliably. The following specific recognition criteria must be met before revenue recognition will be recognized: 1 Komoditas fisik Pendapatan dari penjualan barang diakui pada saat risiko dan manfaat kepemilikan secara signifikan telah dialihkan kepada pelanggan. Hal ini biasanya terjadi pada saat barang diserahkan dan pelanggan telah menerima barang tersebut. 1 Physical commodities Revenue from the sale of goods is recognized when the significant risks and rewards of ownership have been transferred to the customer. This is usually taken as the time when the goods are delivered and the customer has accepted the goods.