Dasar Penyusunan dan Pengukuran

PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2012 dan 31 Desember 2011, serta untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2012 dan 2011 PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements June 30, 2012 and December 31, 2011, and for the Six Months Period Ended June 30, 2012 and 2011 - 11 - Perusahaan memberikan remunerasi kepada pengurus Perusahaan berupa gaji, tunjangan dan bonus. Jumlah remunerasi adalah sebesar Rp 9.330 juta dan Rp 21.111 juta masing-masing selama tahun 2012 dan 2011. The Company provided salaries, allowances and bonus as remuneration to its management. Total remuneration amounted to Rp 9,330 million and Rp 21,111 million in 2012 and 2011, respectively..

2. Ikhtisar Kebijakan Akuntansi dan Pelaporan

Keuangan Penting 2. Summary of Significant Accounting and Financial Reporting Policies

a. Dasar Penyusunan dan Pengukuran

Laporan Keuangan Konsolidasian a. Basis of Consolidated Financial Statements Preparation and Measurement Laporan keuangan konsolidasian disusun dengan menggunakan Standar Akuntansi Keuangan di Indonesia, meliputi pernyataan dan interpretasi yang diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia dan Peraturan Badan Pengawas Pasar Modal Bapepam Sekarang Bapepam dan LK No. VIII.G.7 tentang “Pedoman Penyajian Laporan Keuangan”, Lampiran Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan Bapepam dan LK No. Kep-06PM2000 tanggal 13 Maret 2000 yang telah diubah dengan Surat Keputusan Ketua Bapepam dan LK No. KEP-554BL2010 tanggal 30 Desember 2010, dan Surat Edaran No. SE-02PM2002 tentang Pedoman Penyajian Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik dalam Industri Perkebunan Lampiran 13 tanggal 27 Desember 2002 yang telah dipertegas dengan Surat Edaran No. SE-03BL2011 tanggal 13 Juli 2011. Seperti diungkapkan dalam Catatan-catatan terkait, beberapa standar akuntansi telah direvisi dan diterbitkan, diterapkan efektif tanggal 1 Januari 2011. The consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards “SAK”, which comprise the statements and interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants and the regulations of the Capital Market Supervisory Agency Bapepam currently Bapepam –LK No. VIII.G.7 regarding “Financial Statements Presentation Guidelines” included in the Appendix of the Decree of the Chairman of the Capital Market and Financial Institution Supervisory Agency Bapepam – LK No. KEP- 06PM2000 dated March 13, 2000 as amended with the Decree of the Chairman of Bapepam – LK No. KEP – 554BL2010 dated December 30, 2010, and Circular Letter No. SE-02PM2002 regarding “Guidelines on Preparation and Presentation of Financial Statement of Issuers or Public Listed Companies in Plantations Industry” Appendix 13 dated December 27, 2002 as reaffirmed with Circular Letter No. SE-03BL2011 dated July 13, 2011. As disclosed further in relevant succeeding notes, several amended and published accounting standards were adopted effective January 1, 2011. Such consolidated financial statements are an English transl ation of the Group’s statutory report in Indonesia, and are not intended to present the financial position, results of operations, and cashflows in accordance with accounting principles and reporting practices generally accepted in other countries and jurisdictions. Laporan keuangan konsolidasian untuk periode tiga bulan yang berakhir 30 Juni 2012 disusun sesuai dengan Pernyataan Standar Akuntansi Keuangan PSAK No. 1 Revisi 2009, “Penyajian Laporan Keuangan” yang diterapkan sejak 1 Januari 2011. The consolidated financial statements for the six months period ended June 30, 2012 are prepared in accordance with the Statement of Financial Accounting Standard “PSAK” No. 1 Revised 2009, “Presentation of Financial Statements”, adopted on January 1, 2011. PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2012 dan 31 Desember 2011, serta untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2012 dan 2011 PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements June 30, 2012 and December 31, 2011, and for the Six Months Period Ended June 30, 2012 and 2011 - 12 - Penerapan PSAK No. 1 Revisi 2009 tersebut menimbulkan dampak signifikan terhadap penyajian dan pengungkapan dalam laporan keuangan konsolidasian. The said adoption of PSAK No. 1 Revised 2009 has significant impact on the related presentation and disclosures in the consolidated financial statements. Dasar pengukuran laporan keuangan konsolidasian ini adalah konsep biaya perolehan historical cost, kecuali beberapa akun tertentu disusun berdasarkan pengukuran lain, sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut. Laporan keuangan konsolidasian ini disusun dengan metode akrual, kecuali laporan arus kas konsolidasian. The measurement basis used is the historical cost, except for certain accounts which are measured on the bases described in the related accounting policies. The consolidated financial statements, except for the consolidated statements of cash flows, are prepared under the accrual basis of accounting. Laporan arus kas konsolidasian disusun dengan menggunakan metode langsung direct method dengan mengelompokkan arus kas dalam aktivitas operasi, investasi dan pendanaan. The consolidated statements of cash flows are prepared using the direct method with classifications of cash flows into operating, investing and financing activities. Mata uang pelaporan yang digunakan dalam penyusunan laporan keuangan konsolidasian adalah mata uang Rupiah Rp yang juga merupakan mata uang fungsional Grup. Kecuali dinyatakan secara khusus, angka-angka adalah dalam jutaan Rupiah Rp. The reporting currency used in the preparation of the consolidated financial statements is the Indonesian Rupiah Rp which is also the functional currency of the Group. Unless otherwise stated, all figures presented in the consolidated financial statements are stated in millions of Rupiah Rp.

b. Penerapan Pernyataan dan Interpretasi