UMUM a. Risk of Termination of License Agreement with Nestlé, SA.

PT AKASHA WIRA INTERNATIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Jutaan Rupiah, kecuali Dinyatakan Lain NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 Expressed in Millions of Rupiah, except Otherwise Stated 12

2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan

b. Penjabaran Mata Uang Asing Lanjutan Mata Uang Fungsional dan Pelaporan Akun-akun yang tercakup dalam Laporan Keuangan entitas diukur menggunakan mata uang dari lingkungan ekonomi dimana entitas beroperasi mata uang fungsional. Laporan Keuangan disajikan dalam Rupiah, yang merupakan mata uang fungsional dan mata uang penyajian Perseroan. Transaksi dan Saldo Transaksi dalam mata uang asing dijabarkan dalam mata uang fungsional menggunakan kurs pada tanggal transaksi. Laba atau rugi selisih kurs yang timbul dari penyelesaian transaksi dan dari penjabaran pada kurs akhir tahun atas aset dan liabilitas moneter dalam mata uang asing diakui dalam Laporan Laba Rugi Komprehensif. Pada tanggal 31 Desember, kurs mata uang asing yang digunakan adalah sebagai berikut:

2. SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES Continued b. Foreign Currency Translation Continued Functional and Reporting Currencies Items included in the Financial Statements are measured using the currency of the the primary economic environment in which the entity operates the functional currency. The Financial Statements are presented, in Indonesian Rupiah which is the Company’s functional and presentation currency. Transactions and Balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of such transactions and from the translation at year and exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the Statement of Comprehensive Income. As of December 31, the exchange rates used were as follows: 2 0 1 3 2 0 1 2 Dolar Amerika Serikat 1 12.189 9.670 United States Dollar 1 Poundsterling 1 20.097 15.579 Poundsterling 1 Euro 1 16.821 12.810 Euro 1 Dolar Australia 1 10.876 10.025 Australian Dollar 1 Baht Thailand 1 371 316 Thai Baht 1 Dolar Hongkong 1 1.572 1.247 Hongkong Dollar 1 Ringgit Malaysia 1 3.708 3.160 Malaysian Ringgit 1 Dolar Singapura 1 9.628 7.907 Singapore Dollar 1 Yuan China 1 1.999 1.537 Chinese Yuan 1 Won Korea 1 12 9 Korean Won 1 Yen Jepang 1 116 112 Japanese Yen 1