Ministerial Regulation No. 172010 continued

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 591 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

35. ASET DAN

LIABILITAS MONETER DALAM MATA UANG ASING lanjutan

35. MONETARY ASSETS

AND LIABILITIES IN FOREIGN CURRENCIES continued 2012 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 352,102,105,714 36,411,799 Rupiah Cash and cash equivalents Euro 27,115 36,125 Euro Dolar Australia 7,243 7,503 Australian Dollar Dolar Singapura 1,187 973 Singapore Dollar Piutang dari pihak berelasi Rupiah 13,705,614,031 1,434,164 Rupiah Amounts due from related parties Euro 3,960,082 4,950,208 Euro Jumlah aset moneter dalam mata uang Total monetary assets in foreign asing 42,840,772 currencies Liabilitas moneter dalam mata Monetary liabilities in foreign uang asing currencies Utang usaha Rupiah 154,001,618,872 15,925,710 Rupiah Trade payables Euro 797,488 1,056,433 Euro Dolar Australia 119,261 123,644 Australian Dollar Dolar Singapura 1,946 1,591 Singapore Dollar Pound Sterling Inggris 2,300 3,705 Great Britain Pound Beban yang masih harus dibayar Rupiah 193,743,947,971 20,035,569 Rupiah Accrued expenses Dolar Australia 250,240 259,437 Australian Dollar Euro 138,675 183,703 Euro Pound Sterling Inggris 70,580 113,709 Great Britain Pound Jumlah asetliabilitas moneter dalam Total monetary assetsliabilities mata uang asing 37,703,501 in foreign currencies Rupiah 18,062,152,902 1,884,684 Rupiah Euro 3,051,034 3,746,197 Euro Dolar Australia 362,258 375,578 Australian Dollar Dolar Singapura 759 618 Singapore Dollar Pound Sterling Inggris 72,880 117,414 Great Britain Pound Jumlah aset moneter dalam mata uang Total net monetary assets in asing, bersih 5,137,271 foreign currencies, net Pada tanggal 31 Desember 2013, jika mata uang asing melemahmenguat sebesar 10 terhadap Dolar AS dengan variabel lain konstan, laba sebelum pajak untuk periode berjalan akan lebih tinggi atau rendah sebesar A1.976.292 atau AS3.965.740 2012: AS672.754 terutama diakibatkan keuntungankerugian dari penjabaran kas dan setara kas, utang usaha, dan beban yang masih harus dibayar dalam mata uang Rupiah. As at 31 December 2013, if the foreign currency had weakenedstrengthened by 10 against the US Dollar with all other variables held constant, pre-tax profit for the period would have been US1,976,292 or US3,965,740 higher or lower 2012: US672,754, mainly as a result of foreign exchange gainslosses on translation of cash and cash equivalents, trade payables and accrued expenses denominated in Rupiah. Grup tidak menyelenggarakan program lindung nilai secara formal karena seluruh penjualan dan sebagian besar pengeluaran Grup adalah dalam mata uang Dolar AS. The Group does not enter into any formal hedging arrangements to protect the risk of Rupiah fluctuation since all sales and a large portion of the Group’s expenditures are in US Dollars.