046,102 Total moneteray assets in foreign currencies 679,624 Total moneteray liabilities in foreign currencies

2011 Annual Report฀•฀PT฀BORNEO฀LUMBUNG฀ENERGI฀฀METAL฀Tbk | 201 PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 88 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated 29. KONTINJENSI lanjutan 29. CONTINGENCIES continued

f. Peraturan Menteri No. 342009 lanjutan

f. Ministerial

Regulation No. 342009 continued Selama tahun 2011, AKT telah memenuhi kewajiban DMO ini melalui mekanisme transfer ke suatu perusahaan lain. During 2011, AKT has fulfilled this requirement, as above, through a transfer mechanism to another company. Grup secara terus-menerus memonitor perkembangan dari implementasi peraturan pelaksanaan UU Minerba baru untuk mengevaluasi dampak yang mungkin timbul terhadap operasional Grup. Manajemen berpendapat bahwa peraturan-peraturan pelaksanaan ini tidak menimbulkan dampak material pada operasional atau posisi keuangan Grup. The Group continues to closely monitor the progress of the implementing regulations for the Law, and likewise continues to assess impacts they may give rise to its operations. Management believes that these implementing regulations will have no material adverse impact on the Group’s operations or financial position.

30. ASET DAN

LIABILITAS MONETER DALAM MATA UANG ASING

30. MONETARY ASSETS

AND LIABILITIES IN FOREIGN CURRENCY 2011 Mata uang asing nilai penuh Setara Rp Foreign dalam jutaan Currencies Rp equivalent full amount million Aset moneter dalam mata uang asing Monetary assets in foreign currencies Kas dan setara kas Dolar AS 406,950,758 3,690,227 US Dollars Cash in cash equivalents Dolar Singapura 6,703,183 46,748 Singapore Dollars Kas di bank yang dibatasi penggunaannya Dolar AS 1,935 18 US Dollars Restricted cash in banks Piutang usaha Dolar AS 360,031,993 3,264,770 US Dollars Trade receivables Uang jaminan Dolar AS 3,610,451 32,736 US Dollars Refundable deposits Pinjaman kepada pihak berelasi Dolar AS 1,279,554 11,603 US Dollars Loan to related parties Jumlah aset moneter dalam mata uang asing

7, 046,102 Total moneteray assets in foreign currencies

Liabilitas moneter dalam mata uang asing Monetary liabilities in foreign currencies Utang usaha Dolar AS 74,057,981 671,558 US Dollars Trade payables Pinjaman jangka pendek Dolar AS 350,000,000 3,171,155 US Dollars Short-term loans Beban yang masih harus dibayar Dolar AS 33,558,215 304,306 US Dollars Accrued expenses Utang sewa pembiayaan Dolar AS 38,234,533 346,711 US Dollars Finance lease payable Pinjaman Dolar AS 20,500,000 185,894 US Dollars Borrowings Jumlah liabilitas moneter dalam mata uang asing

4, 679,624 Total moneteray liabilities in foreign currencies

Jumlah aset moneter dalam mata uang Total net moneteray assets in foreign asing, bersih 2, 366,478 currencies Apabila aset dan liabilitas moneter dalam mata uang asing pada tanggal 31 Desember 2011 dijabarkan dengan menggunakan kurs yang berlaku pada tanggal laporan keuangan konsolidasian ini, maka aset moneter bersih dalam mata uang asing Grup berkurang sebesar Rp 29.921. If monetary assets and liabilities in foreign currencies as at 31 December 2011 were translated using the applicable exchange rates as at the date of these consolidated financial statements, the total net foreign currency monetary assets of the Group would have reduced by approximately Rp 29,921. Grup tidak menyelenggarakan program lindung nilai secara formal karena seluruh penjualan dan sebagian besar pengeluaran Grup ditransaksikan dalam mata uang Dolar AS. Dengan ini, Grup secara efektif terlindung dari risiko fluktuasi mata uang dan secara tidak langsung merupakan lindung nilai alami lihat Catatan 35. The Group does not enter into any formal hedging arrangement to protect the risk of Rupiah fluctuation since all sales and a large portion of the Group’s expenditures are transacted in US Dollars. These indirectly represent a natural hedge under their own rights see Note 35. 202 | PT฀BORNEO฀LUMBUNG฀ENERGI฀฀METAL฀Tbk • Laporan Tahunan 2011 PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 89 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Expressed in millions of Rupiah, unless otherwise stated 31. PELAPORAN SEGMEN 31. SEGMENT REPORTING