Ministerial Regulation No. 172010 KONTIJENSI lanjutan CONTINGENCIES continued

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 590 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 34. KONTIJENSI lanjutan 34. CONTINGENCIES continued

i. Peraturan Direktur Jenderal Mineral dan

Batubara No.714.K30DJB2014 i. Directorate General of Minerals and Coals Regulation No.714.K30DJB2014 Berdasarkan PKP2B, AKT diperbolehkan untuk mengekspor hasil produksi batubaranya. Pada tanggal 12 Agustus 2014, DJMB menerbitkan peraturan No. 714.K30DJB2014, yang mengatur mengenai kewajiban pemegang kontrak karya harus terdaftar sebagai eksportir terdaftar sebelum Perusahaan mengekspor batubara ke luar negeri. Sampai dengan tanggal laporan keuangan konsolidasian, Grup sedang dalam proses pengajuan untuk mendapatkan registered exporter. Pursuant to its CCoW, AKT is permitted to export its coal production. On 12 August 2014, the DGMCG released regulation No. 714.K30DJB2014, which deals with the requirement of CCoW holders to be registered as an registered exporter before the Company can export its coals to foreign customers. As of the date of this consolidated financial statement, the Group is still in the process of applying to obtain registered exporter.

35. ASET DAN

LIABILITAS MONETER DALAM MATA UANG ASING

35. MONETARY ASSETS

AND LIABILITIES IN FOREIGN CURRENCIES 2013 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 4,559,648,931 374,079 Rupiah Cash and cash equivalents Euro 8,665 11,950 Euro Dolar Australia 11,593 10,344 Australian Dollar Dolar Singapura 5,117 4,042 Singapore Dollar Piutang dari pihak berelasi Rupiah 13,155,038,391 1,383,261 Rupiah Amount due from related parties Euro 7,416,822 8,639,766 Euro Jumlah aset moneter dalam mata uang Total monetary assets in foreign asing 10,423,442 currencies Liabilitas moneter dalam mata Monetary liabilities in foreign uang asing currencies Utang usaha Rupiah 242,025,618,185 19,856,069 Rupiah Trade payables Euro 7,957,456 10,981,694 Euro Dolar Australia 158,818 141,706 Australian Dollar Pound Sterling Inggris 2,300 3,792 Great Britain Pound Dolar Singapura 746 589 Singapore Dollar Beban yang masih harus dibayar Rupiah 123,524,971,515 10,134,135 Rupiah Accrued expenses Jumlah liabilitas moneter dalam mata uang Total monetary liabilities in asing 41,117,985 foreign currencies Asetliabilitas moneter dalam Net monetary assetsliabilities mata uang asing, bersih in foreign currencies, net Rupiah 347,835,902,378 28,232,864 Rupiah Euro 531,969 2,329,978 Euro Dolar Australia 147,225 131,362 Australian Dollar Pound Sterling Inggris 2,300 3,792 Great Britain Pound Dolar Singapura 4371 3,453 Singapore Dollar Jumlah liabilitas moneter dalam mata uang Total net monetary liabilities in asing, bersih 30,694,543 foreign currencies, net 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.