2,741 unaudited. Perpajakan PKP2B generasi ketiga

Lampiran 55 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 MARET 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS UNAUDITED 31 MARCH 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

2. SUMMARY OF

SIGNIFICANT ACCOUNTING POLICIES Laporan keuangan interim konsolidasian Grup telah disusun dan diselesaikan oleh Dewan Direksi pada tanggal 29 April 2010. The Group’s consolidated interim financial statements were prepared and finalised by the Board of Directors on 29 April 2010. Berikut ini adalah kebijakan akuntansi penting yang diterapkan dalam penyusunan laporan keuangan interim konsolidasian Grup, yang sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia. Laporan keuangan interim konsolidasian ini juga disusun berdasarkan Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan “BAPEPAM LK” No. VIII.G.7 mengenai Pedoman Penyajian Laporan Keuangan dan Surat Edaran BAPEPAM LK No. SE-02BL2008 tanggal 31 Januari 2008 mengenai Pedoman Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik Industri Pertambangan Umum. Presented below are the significant accounting policies adopted in preparing the consolidated interim financial statements of the Group, which are in conformity with accounting principles generally accepted in Indonesia. The consolidated interim financial statements are also prepared in conformity with Regulation of the Capital Markets and Financial Institutions Supervisory Board “BAPEPAM LK” No. VIII.G.7 for Guidance on the Presentation of Financial Statements and the Circular Letter of BAPEPAM LK No. SE-02BL2008 dated 31 January 2008 for Guidance on the Preparation and Disclosure of Financial Statements of Public Company Issuers in the General Mining Industry.

a. Dasar penyusunan

laporan keuangan konsolidasian a. Basis of preparation of the consolidated financial statements Laporan keuangan interim konsolidasian disusun dengan dasar harga perolehan, kecuali dinyatakan secara khusus. Mata uang pelaporan yang digunakan dalam penyusunan laporan keuangan interim konsolidasian adalah Rupiah Indonesia “Rupiah” atau “Rp”. The consolidated interim financial statements have been prepared using historical costs, unless otherwise stated. The reporting currency used in the preparation of the consolidated interim financial statements is the Indonesian Rupiah “Rupiah” or “Rp”. Laporan arus kas interim konsolidasian disusun menggunakan metode langsung dengan mengklasifikasikan arus kas berdasarkan aktivitas operasi, investasi, dan pendanaan. Untuk tujuan penyusunan laporan arus kas interim konsolidasian, kas dan setara kas mencakup kas, kas di bank, dan deposito dengan jangka waktu tiga bulan atau kurang, setelah dikurangi cerukan. The consolidated interim statements of cash flows have been prepared based on the direct method by classifying cash flows on the basis of operating, investing and financing activities. For the purpose of the consolidated interim statements of cash flows, cash and cash equivalents include cash on hand, cash in banks and deposits with a maturity of three months or less, net of overdrafts. Transaksi restrukturisasi entitas sepengendali dicatat dengan menggunakan metode penyatuan kepemilikan “pooling of interests”. Selisih antara harga pengalihan dengan nilai buku dicatat dalam akun “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” dan disajikan pada bagian ekuitas dalam neraca interim konsolidasian. Restructuring transactions for entities under common control are accounted for using the pooling of interests method. The difference between the transfer price and the book value is recorded under the account “Difference in Value from Restructuring Transactions of Entities under Common Control” and presented under the equity section of the consolidated interim balance sheets. Lampiran 56 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 MARET 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS UNAUDITED 31 MARCH 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan

2. SUMMARY OF