Establishment and General Information

PT SAMINDO RESOURCES Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 58 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 31 DECEMBER 2014 AND 1 JANUARY 2014 AND FOR THE YEARS ENDED 31 DECEMBER 2015 AND 2014 Expressed in US Dollars, unless otherwise stated

2. IKHTISAR

KEBIJAKAN AKUNTANSI YANG PENTING lanjutan

2. SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES continued

a. Dasar

penyusunan laporan keuangan konsolidasian lanjutan

a. Basis of preparation of the consolidated

financial statements continued Perubahan pada Pernyataan Standar Akuntansi Keuangan dan Interpretasi Pernyataan Standar Akuntansi Keuangan lanjutan Changes to Statements of Financial Accounting Standards and Interpretations of Statements of Financial Accounting Standards continued - PSAK 4 Revisi 2013 “Laporan keuangan tersendiri” - PSAK 15 Revisi 2013 “Investasi pada entitas asosiasi dan ventura bersama” - PSAK 46 Revisi 2014 “Pajak penghasilan” - PSAK 48 Revisi 2014 “Penurunan nilai aset” - PSAK 50 Revisi 2014 “Instrumen keuangan: Penyajian” - PSAK 55 Revisi 2014 “Instrumen keuangan: Pengakuan dan pengukuran” - PSAK 60 Revisi 2014 “Instrumen keuangan: Pengungkapan” - PSAK 65 “Laporan keuangan konsolidasi” - PSAK 67 “Pengungkapan kepentingan dalam entitas lain” - PSAK 68 “Pengukuran nilai wajar” - ISAK 26 “Penilaian ulang derivatif melekat” - ISAK 15 Revisi 2015 “Batas aset imbalan pasti” - SFAS 4 Revised 2013 “Separate financial statements” - SFAS 15 Revised 2013 “Investment in associates and joint ventures” - SFAS 46 Revised 2014 “Income tax” - SFAS 48 Revised 2014 “Impairment of assets” - SFAS 50 Revised 2014 “Financial instruments: Presentation” - SFAS 55 Revised 2014 “Financial instruments: Recognition and measurement” - SFAS 60 Revised 2014 “Financial instruments: Disclosures” - SFAS 65 “Consolidated financial statements” - SFAS 67 “Disclosure of interests in other entities” - SFAS 68 “Fair value measurement” - ISFAS 26 “Reassessment of embedded derivatives” - ISFAS 15 Revised 2015 “The limit on a defined benefit asset” Pada saat penerbitan laporan keuangan kosolidasian ini, Grup masih menganalisa dampak PSAK dan ISAK baru berikut yang berlaku sejak 1 Januari 2016 dan 2017 terhadap laporan keuangan konsolidasian Grup: As at the authorisation date of these consolidated financial statements, the Group is still assessing the impact of the following new SFAS and ISFAS which are effective on 1 January 2016 and 2017, on the Groups consolidated financial statements: - PSAK 1 Revisi 2015 “Penyajian laporan keuangan” - PSAK 4 Revisi 2015 “Laporan keuangan tersendiri” - PSAK 5 Revisi 2015 “Segmen operasi” - PSAK 7 Revisi 2015 “Pengungkapan pihak-pihak berelasi” - PSAK 13 Revisi 2015 “Properti investasi” - PSAK 15 Revisi 2015 “Investasi pada entitas asosiasi dan ventura bersama” - PSAK 16 Revisi 2015 “Aset tetap” - PSAK 19 Revisi 2015 “Aset takberwujud” - PSAK 22 Revisi 2015 “Kombinasi bisnis” - SFAS 1 Revised 2015 “Presentation of financial statements” - SFAS 4 Revised 2015 “Separate financial statements” - SFAS 5 Revised 2015 “Operating segments” - SFAS 7 Revised 2015 “Related party disclosures” - SFAS 13 Revised 2015 “Investment property” - SFAS 15 Revised 2015 “Investments in associates and joint ventures” - SFAS 16 Revised 2015 “Fixed assets” - SFAS 19 Revised 2015 “Intangible assets” - SFAS 22 Revised 2015 “Business combinations”