Struktur Grup GENERAL INFORMATION continued

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 58 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI

PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

a. Dasar penyusunan laporan keuangan

konsolidasian lanjutan a. Basis of preparation of consolidated financial statements continued STANDAR AKUNTANSI BARU YANG BERLAKU EFEKTIF TAHUN 2011 lanjutan NEW ACCOUNTING STANDARDS EFFECTIVE IN 2011 continued Standar akuntansi lainnya lanjutan Other accounting standards continued - PSAK 57 RevisiRevised 2009 : Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi Provisions, Contingent Liabilities and Contingent Assets - PSAK 58 RevisiRevised 2009 : Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang DihentikanNon-current Assets Held for Sale and Discontinued Operations - ISAK 17 : Laporan Keuangan Interim dan Penurunan NilaiInterim Financial Reporting and Impairment STANDAR AKUNTANSI BARU YANG AKAN BERLAKU EFEKTIF TAHUN 2012 NEW ACCOUNTING STANDARDS TO BE EFFECTIVE IN 2012 Standar akuntansi dan interpretasi barurevisi yang relevan terhadap kegiatan operasi Grup yang telah dipublikasikan dan akan efektif pada tahun 2012: The following newrevised accounting standards and interpretations, which are relevant to the Group’s operations, have been published and will be effective in 2012: - PSAK 10 RevisiRevised 2010 : Pengaruh Perubahan Nilai Tukar Valuta AsingThe Effects of Changes in Foreign Exchange Rates - PSAK 16 RevisiRevised 2011 : Aset TetapFixed Asset - PSAK 24 RevisiRevised 2010 : Imbalan KerjaEmployee Benefits - PSAK 30 RevisiRevised 2011 : SewaLeases - PSAK 46 RevisiRevised 2010 : Akuntansi Pajak PenghasilanIncome Taxes - PSAK 50 RevisiRevised 2010 : Instrumen Keuangan: PenyajianFinancial Instruments: Presentation - PSAK 53 RevisiRevised 2010 : Pembayaran Berbasis SahamShared-based Payments - PSAK 55 RevisiRevised 2011 : Instrumen Keuangan: Pengakuan dan Pengukuran Financial Instruments: Recognition and Measurement - PSAK 56 RevisiRevised 2010 : Laba per SahamEarnings per Share - PSAK 60 : Instrumen Keuangan: PengungkapanFinancial Instruments: Disclosures - ISAK 15 : Batas Aset Imbalan Pasti Persyaratan Pendanaan Minimum dan InteraksinyaThe Limit on Defined Benefit Asset, Minimum Funding Requirements and their Interaction - ISAK 20 : Pajak Penghasilan - Perubahan dalam Status Pajak Entitas atau Para Pemegang SahamIncome Taxes - Changes in the Tax Status of an Entity or its Shareholders - ISAK 23 : Sewa Operasi - InsentifOperating Leases - Incentives - ISAK 24 : Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal SewaEvaluating the Substance of Transaction Involving the Legal Form of a Lease - ISAK 25 : Hak atas TanahLand Rights Pada tanggal laporan keuangan konsolidasian ini, Grup masih menganalisis dampak standar dan interpretasi barurevisi tersebut terhadap laporan keuangan konsolidasian. As at the date of the consolidated financial statements, the Group is still assessing the impact of these newrevised standards and interpretations on the consolidated financial statements.