UMUM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 18

2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a. Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan

a. Basis of Preparation of the Consolidated Financial Statements and Statement of Compliance

Laporan keuangan konsolidasian interim telah disusun sesuai dengan Standar Akuntansi Keuangan “SAK”, yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia, termasuk standar baru atau revisi yang berlaku efektif 1 Januari 2014, dan peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan BAPEPAM-LK Indonesia No. VIII.G.7 tentang Pedoman Penyajian Laporan Keuangan dan SE 02PM2002 tentang Pedoman Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik Industri Perkebunan dan BAPEPAM-LK No. KEP 554BL2010 tentang Perubahan Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan No. KEP 06PM2000 tentang Perubahan Peraturan No. VIII.G.7. The interim consolidated financial statements have been prepared in accordance with Financial Accounting Standards “SAK”, which comprise the Statements and Interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants, including applicable new or revised standards effective January 1, 2014, and the regulations of the Capital Markets and Financial Institution Supervisory Agency BAPEPAM-LK Indonesia No. VIII.G.7 regarding the Guidelines on Financial Statements Presentation and SE-02 PM2002 regarding the Guidelines on Financial Statements Presentation for Plantation Industry and BAPEPAM-LK No. KEP-554BL2010 regarding the amendment from the Chairman of Capital Markets and Financial Institution Supervisory Agency’s No. KEP 06PM2000 regarding the Changes in Regulation No. VIII.G.7. Laporan keuangan konsolidasian interim, kecuali laporan arus kas konsolidasian interim, telah disusun secara akrual dengan menggunakan konsep biaya perolehan historical cost, kecuali untuk akun-akun tertentu yang dicatat berdasarkan basis lain seperti yang diungkapkan pada kebijakan akuntansi masing- masing akun terkait. The interim consolidated financial statements, except for the interim consolidated statement of cash flows, have been prepared on an accrual basis of accounting using the historical cost concept, except for certain accounts that are measured on the basis described in the related accounting policies. Laporan arus kas konsolidasian interim disusun dengan menggunakan metode langsung, dan dikelompokkan ke dalam aktivitas operasi, investasi dan pendanaan. The interim consolidated statement of cash flows are prepared using the direct method, and classified into operating, investing and financing activities. Ketika entitas mengadopsi suatu kebijakan akuntansi secara retrospektif atau membuat penyajian kembali item-item laporan keuangan atau ketika entitas mereklasifikasi item-item dalam laporan keuangannya, maka laporan posisi keuangan pada awal tahun komparatif disajikan. When an entity adopts accounting policy retrospectively or restates items in its financial statements or the entity reclassifies the items in its financial statements, the statement of financial position at the beginning of comparative year are presented.