Transaksi dengan pihak berelasi - Lanjutan

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: