New accounting standards 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

5. PIUTANG USAHA - Lanjutan

5. TRADE RECEIVABLES

- Continued Piutang usaha batubara Coal receivables Pihak ketiga Third parties Dalam Rupiah In Rupiah Asia Pacific Mining PT Asia Pacific Mining PT Batumas Jaya CV Batumas Jaya CV Core Mineral Resources PT Core Mineral Resources PT Indoutama Bara Jaya PT Indoutama Bara Jaya PT Indomineral Mega Perkasa PT Indomineral Mega Perkasa PT Merry Jaya CV Merry Jaya CV Prima Putra Sentosa PT Prima Putra Sentosa PT Rama Bumi Indo PT Rama Bumi Indo PT Sentosa Laju Energy PT Sentosa Laju Energy PT Sarana Marine Perkasa PT Sarana Marine Perkasa PT Tri Lensani Cemerlang PT Tri Lensani Cemerlang PT Dalam Dolar AS In US Dollar Merry Jaya CV Merry Jaya CV Sarana Marine Perkasa PT Sarana Marine Perkasa PT Windu Kencana Adisakti PT Windu Kencana Adisakti PT Subjumlah A Subtotal A Piutang usaha jasa konstruksi dan land clearing Construction and land clearing receivables Pihak ketiga Third parties Dalam Rupiah In Rupiah PT Vico Indonesia PT Vico Indonesia PT Sembrani Persada Oil PT Sembrani Persada Oil Bumi Timur Adistira PT Bumi Timur Adistira PT Fajar Surya Swadaya Fajar Surya Swadaya Hamparan Perkasa Mandiri, PT Hamparan Perkasa Mandiri, PT Kresna Duta Agroindo PT Kresna Duta Agroindo PT Meindo Elang Indah PT Meindo Elang Indah PT Nusa Indah Kalimantan PT Nusa Indah Kalimantan PT Nestor PT Nestor PT Smart Tbk PT Smart Tbk PT Subur Abadi Warna Agung PT Subur Abadi Warna Agung PT Pamapersada Nusantara PT Pamapersada Nusantara PT IMC PT IMC PT Dalam Dolar AS In US Dollar Bima Nusa International PT Bima Nusa International PT FMC Santana PT FMC Santana PT Mawar Mahakam PT Mawar Mahakam PT Salamander Energy Ltd Salamander Energy Ltd Santos Sampang Pty Ltd Santos Sampang Pty Ltd Sembrani Persada Oil PT Sembrani Persada Oil PT Total EP Indonesie Total EP Indonesie Subjumlah B Subtotal B Jan 01, 2011 2.720.986 2.139.057 2.479.991 75.402.890 75.671.711 48.003.224 18.019.757 21.884.880 - 139.674 17.042.545 - 542.710 508.924 998.179 499.210 468.132 - 483.539 453.436 449.586 590.936 767.350 1.174.402 - - 483.057 390.905 1.106.226 3.642.465 2.911.002 667.816 - - - 3.532.104 137.175 137.175 9.254 483.057 483.057 - 40.425 40.425 - 9.254 9.254 25.045 3.857.136 - - 1.002 185.094 219.169 44.557.589 29.759.805 34.917.272 16.614 16.614 72.700 1.920 1.920 - Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 - - 359.645 649.768 1.314.976 - 8.949.769 1.863.584 12.548.638 - - 2.882.044 554.400 - - 6.627.205 - - - - 1.405.763 236.587 - - - - 3.040.584 - 74.845 74.845 881.809 - 206.895 - 124.579 3.738.480 - 21.272 21.272 - 327.911 10.361 - - 808.750 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 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

5. PIUTANG USAHA - Lanjutan

5. TRADE RECEIVABLES

- Continued Piutang usaha sewa peralatan berat Lease receivables Pihak ketiga Third parties Dalam Dolar AS In US Dollar PT BKPL PT BKPL Subjumlah C Subtotal C Jumlah A+B+C Total A+ B+ C

6. PIUTANG RETENSI

6. RETENTION RECEIVABLES

Pihak ketiga Third parties Dalam Rupiah In Rupiah Hamparan Perkasa Mandiri PT Hamparan Perkasa Mandiri PT Kresna Duta Agroindo, PT Kresna Duta Agroindo, PT Vico Indonesia PT Vico Indonesia PT IMC PT IMC PT Subur Abadi Warna Agung, PT Subur Abadi Warna Agung, PT Tapian Nadenggan, PT Tapian Nadenggan, PT

7. PIUTANG LAIN-LAIN

7. OTHER RECEIVABLES

Pihak berelasi Related parties Dalam Rupiah In Rupiah Piutang karyawan Due from employees Piutang potongan pph 23 atas Deduction: Income tax art.23 pembayaran deviden 2006 on dividend Berdasarkan penelaahan pada akhir periode pelaporan, manajemen berkeyakinan bahwa penyisihan piutang telah memadai untuk menutup kerugian yang timbul dari kegagalan penagihan piutang. Piutang usaha jasa konstruksi dan land clearing diiikat secara fidusia sebagai jaminan atas pinjaman yang diperoleh dari PT Bank Mandiri Persero Tbk sebesar 72,00 dari jumlah piutang usaha konstruksi berdasarkan invoice tagihan lihat catatan 18. Berdasarkan penelaahan pada akhir periode pelaporan, manajemen berkeyakinan bahwa seluruh piutang retensi kolektibel. Piutang potongan pajak deviden kepada Soerjadi Soedarsono pemegang saham Perseroan berdasarkan hasil putusan banding tahun fiskal 2006 dari Pengadilan Pajak. Lihat Catatan 21d. - 13.176.287 - 2.131.407 14.295.668 966.975 2.131.407 1.119.381 966.975 1.615.209 1.709.110 - 11.212.636 9.502.317 11.308.290 Jan 01, 2011 - - 2.380.566 269.203 79.420 - 86.352.415 79.410.557 60.551.863 Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 1.999.756 1.875.262 - 1.999.756 1.875.262 - Based on the review at the end of the reporting period, management believes that the allowance for doubtful accounts is adequate to cover losses arising from the failure of collection of accounts receivable. Accounts receivable construction and land clearing services diiikat fiduciary as collateral for loans obtained from PT Bank Mandiri Persero Tbk amounting to 72.00 of total trade receivables based on invoice billing construction see note 18. Jan 01, 2011 Based on the review at the end of the reporting period, management believes that all retention receivables collectible. Receivables on deduction of 2006 dividend payment to Soerjadi Soedarsono the Companys shareholdes in accordance with tax court decision See Note 20d. 246.895 - - 140.735 11.909 - 8.940.593 7.701.877 8.927.724 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010