Entitas Anak lanjutan GENERAL continued

Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 15

1. UMUM lanjutan

1. GENERAL continued

f. Tanggal Penyelesaian Laporan Keuangan

f. Completion Date of Financial Statement

Manajemen Perusahaan bertanggungjawab atas penyusunan laporan keuangan konsolidasian yang diotorisasi untuk penerbitan pada tanggal 20 Maret 2015. The management of The Company is responsible for preparation of the consolidated financial statement which were authorized for issued on March 20, 2015. 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a. Pernyataan Kepatuhan

a. Statement of Compliance

Laporan keuangan konsolidasian 31 Desember 2014 dan 2013 telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia yang ditetapkan oleh Institut Akuntan Indonesia, peraturan BAPEPAM No. VIII.G.7 tentang ”Pedoman Penyajian Laporan Keuangan” dan Pedoman Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik Industri Konstruksi sesuai dengan Surat Edaran Ketua BAPEPAM No.SE-02PM2002 tanggal 27 Desember 2002 yang kemudian diubah berdasarkan Keputusan Ketua BAPEPAM-LK No.347BL2012 tanggal 25 Juni 2012. The consolidated financial statements as of December 31, 2014 and 2013 were prepared in accordance with Indonesia Financal Accounting Standards issued by the Indonesian Institute of Accountants, and the regulations of BAPEPAM No. VIII.G.7 on “Guidelines on Financial Statements Presentation” and Guidelines on Financial Statement Presentation and Disclosures for Issuer or Public Company for Construction Industry regarding to Circular Letter of BAPEPAM No.SE-02PM2002 dated December 27, 2002, which was amended according to the Head of BAPEPAM-LK Decission Letter No.347BL2012 dated June 25, 2012.

b. Dasar

Penyusunan Laporan Keuangan Konsolidasian

b. Basis of Preparation of the Consolidated

Financial Statements Laporan keuangan konsolidasian Grup telah disajikan berdasarkan Standar Akuntansi Keuangan di Indonesia “SAK”, yang mencakup Pernyataan Standar Akuntansi Keuangan “PSAK” dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia dan Peraturan BAPEPAM-LK No. VIII G.7 tentang “Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik”, yang terlampir dalam surat KEP-347BL 2012 BAPEPAM - LK No.VIII. G.7. The consolidated financial statements of Group have been prepared and presented in accordance with Indonesian Financial Accounting Standards “PSAK”, which comprise the Statements and Interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants and BAPEPAM-LK Regulation No. VIII.G.7 regarding “Presentation and Disclosure of Financial Statements of Issuer or Public Companies”, as attached in letter KEP-347BL 2012 BAPEPAM - LK No. VIII. G.7. Laporan keuangan konsolidasian Grup disusun berdasarkan konsep akrual, kecuali laporan arus kas konsolidasian, dan menggunakan konsep biaya historis, kecuali seperti yang disebutkan dalam catatan atas laporan keuangan konsolidasian yang relevan. The consolidated financial statements of Group have been prepared on the accrual basis, except for the consolidated statements of cash flows, and using the historical cost concept of accounting, except as disclosed in the relevant notes here in.