Revenues SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011 F or the Years Ended December 31, 2012 And 2011 Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain Expressed In Thousand Rupiah, Unless otherwise Stated DAN ENTITAS ANAK AND ITS SUBSIDIARY

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

2. SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES

- Lanjutan - Continued

z. Standar akuntansi baru - Lanjutan

z. New accounting standards

- Continued - PSAK No. 10 Revisi Revised 2010 : - PSAK No. 16 Revisi Revised 2011 : Aset Tetap Fixed Assets - PSAK No. 24 Revisi Revised 2010 : Imbalan Kerja Employee Benefits - PSAK No. 26 Revisi Revised 2011 : Biaya Pinjaman Borrowing Costs - PSAK No. 30 Revisi Revised 2011 : Akuntansi Guna Usaha Leases - PSAK No. 33 Revisi Revised 2011 : - PSAK No. 34 Revisi Revised 2010 : Kontrak Konstruksi Construction Contracts - PSAK No. 46 Revisi Revised 2010 : Pajak Penghasilan Income Taxes - PSAK No. 50 Revisi Revised 2010 : Instrumen Keuangan: Penyajian Financial Instruments: Presentation - PSAK No. 53 Revisi Revised 2010 : Pembayaran Berbasis Saham Share-based Payment - PSAK No. 56 Revisi Revised 2010 : Laba per Saham Earnings per Share - ISAK No. 15 : - ISAK No. 20 : - ISAK No. 23 : Sewa Operasi - Insentif Operating Leases – Incentives - ISAK No. 24 : - ISAK No. 25 : Hak Atas Tanah Rights Arising from Land - ISAK No. 26 : Penilaian Ulang Derivatif Melekat Reassessment of Embedded Derivatives aa. Pencabutan standar akuntansi aa. Withdrawal of accounting standars - PSAK No. 11 : - PSAK No. 39 : Akuntansi Kerja Sama Operasi Accounting for Joint Operations - PSAK No. 52 : - ISAK No. 4 :

3. PENYAJIAN KEMBALI LAPORAN KEUANGAN

3. RESTATEMENT OF F INANCIAL STATEMENTS

Perseroan dan entitas anak telah menyajikan kembali laporan posisi keuangan konsolidasian tanggal 31 Desember 2011 dan 1 Januari 201131 Desember 2010 serta laporan laba rugi konsolidasian, laporan perubahan ekuitas konsolidasian dan laporan arus kas konsolidasian untuk tahun yang berakhir tanggal 31 Desember 2011. Penyajian kembali laporan keuangan konsolidasian tersebut dilakukan untuk mencerminkan dampak penyesuaian terhadap peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan nomor VIII.G.7 tentang Pedoman Penyajian Laporan Keuangan. The Company and its subsidiaries have restated the consolidated balance sheet dated December 31, 2011 and January 1, 2011 December 31, 2010 and a consolidated income statement, statement of changes in consolidated equity and cash flows for the years ended December 31, 2011. The presentation of back financial statements the consolidated such done for reflect the the impact of adjustments against regulations Supervisory Agency Capital Market and Financial Institutions numbers VIII.G.7 concerning Presentation Guidelines Financial Statements. Pencabutan atas standar akuntansi dan interpretasinya berikut ini yang penerapannya disyaratkan untuk tahun buku yang dimulai 1 Januari 2012 tidak berdampak material terhadap kinerja dan posisi keuangan Perseroan: Penjabaran Laporan Keuangan Dalam Mata Uang Asing pencabutan melalui PSAK 10 R Translation of Financial Statements in Foreign Currencies withdrawn through PSAK 10 R Mata Uang Pelaporan pencabutan melalui PSAK 10 R Reporting Currencies withdrawn through PSAK 10 R Alternatif Perlakuan yang Diizinkan atas Selisih Kurs pencabutan melalui PSAK 10 R Allowable Alternative Treatment of Foreign Exchange Differences withdrawn through PSAK 10 R Pengaruh Perubahan Kurs Valuta Asing The Effects of Changes in Foreign Exchange Rates Aktivitas Pengupasan Lapisan Tanah dan Pengelolaan Lingkungan Stripping Activities and Environmental Management in General Mining PSAK 24 - Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya PSAK 24 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Pajak Penghasilan - Perubahan dalam Status Pajak Entitas atau Para Pemegang Saham Entitas Income Taxes - Changes in the Tax Status of an Entity or its Shareholders Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal Sewa Evaluating the Substance of Transactions Involving the Legal Form of a Lease The withdrawal of the following accounting standards and interpretations, which are mandatory for the financial year beginning 1 January 2012, but are not relevant or did not have material impact for the Company: CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Untuk Tahun Yang Berakhir Tanggal 31 Desember 2012 Dan 2011 F or the Years Ended December 31, 2012 And 2011 Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain Expressed In Thousand Rupiah, Unless otherwise Stated DAN ENTITAS ANAK AND ITS SUBSIDIARY

3. PENYAJIAN KEMBALI LAPORAN KEUANGAN

3. RESTATEMENT OF F INANCIAL STATEMENTS

- Lanjutan - Continued Laporan posisi keuangan Statements of financial postion Pajak dibayar di muka Prepaid taxes Biaya eksplorasi tangguhan Deferred exploration costs Aset liabilitas pajak Deferred tax assets tangguhan liabilities Aset tidak lancar lainnya Others non-current assets Utang pajak Taxes payable Biaya yang masih harus dibayar Accrued expenses Utang lain-lain Other payables Saldo laba belum ditentukan Retained earnings penggunaannya appropriated Laporan laba rugi Statements of income Pendapatan beban diluar usaha Other income expenses Manfaat beban pajak penghasilan Income tax benefit expense Laba rugi bersih Net income loss

4. KAS DAN SETARA KAS

4. CASH AND CASH EQUIVALENTS

Kas tunai Cash on hand Dalam Rupiah In Rupiah Kas di bank pihak ketiga Cash in bank third parties Dalam Rupiah In Rupiah PT Bank BNI Persero Tbk PT Bank BNI Persero Tbk PT Bank BPD Kaltim PT Bank BPD Kaltim PT Bank BRI Persero Tbk PT Bank BRI Persero Tbk PT Bank Central Asia Tbk PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk PT Bank Danamon Tbk PT Bank Danamon Tbk PT Bank Ekspor Indonesia PT Bank Ekspor Indonesia PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk PT Bank Mega Tbk PT Bank Mega Tbk PT Bank Permata Tbk PT Bank Permata Tbk PT Bank UOB Buana Tbk PT Bank UOB Buana Tbk PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk Jumlah dipindahkan Carried forward 1.513 2.005 2.497 - - 100 13.434.333 7.045.972 6.293.398 422 902 1.174 40.888 41.752 42.536 125.348 10 636.510 9.311 10.046 10.629 56.831 449.839 - 16.080 5.286 5.572 887 908 866 95.186 48.238 1.778.111 5.498 6.013 6.313 Dec 31, 2012 Jan 01, 2011 124.415 248.388 860.622 Dec 31, 2011 Dec 31, 2010 2.919.562 6.285.867 52.639.146 30.093.486 18.511.543 7.400.423 Sebelum penyajian Setelah penyajian kembali Before kembali After restatements restatements 74.744.152 68.849.846 77.658.414 75.130.413 Tahun Year 2011 3.929.692 7.412.720 5.250.795 6.544.664 13.903.000 142.909 16.135.054 433.752 8.393.534 22.153.625 23.739.764 39.441.066 - - 10.138.535 Setelah penyajian kembali After restatements 18.420.109 8.332.421 9.826.570 5.351.908 Dec 31, 2011 Jan 01, 2011Dec 31, 2010 10.415.752 13.945.830 10.918.682 32.828.401 8.332.421 56.747.944 15.449.617 3.105.008 34.640.019 kembali Before kembali After kembali Before restatements restatements restatements Sebelum penyajian Setelah penyajian Sebelum penyajian 13.910.711 7.859.359 9.638.329