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PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYAAND ITS SUBSIDIARIES Lampiran 512 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN PADA TANGGAL DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS AT AND FOR THE YEARS ENDED 31 DECEMBER 2016 AND 2015 Expressed in thousands of US Dollars, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

b. Perubahan

pada standar akuntansi keuangan dan interpretasi pernyataan standar akuntansi keuangan lanjutan b. Changes to the statements of financial accounting standards and interpretations of statements of financial accounting standards continued i. Amandemen Pernyataan Standar Akuntansi Keuangan “PSAK” lanjutan i. Amendments to Statements of Financial Accounting Standards “SFAS” continued  Amandemen PSAK No. 24, “Imbalan Kerja - Program Imbalan Pasti: Iuran Pekerja”  Amandemen PSAK No. 65, “Laporan Keuangan Konsolidasian - Entitas Investasi: Penerapan Pengecualian Konsolidasi”  Amandemen PSAK No. 66, “Pengaturan Bersama: Akuntansi Akuisisi Kepentingan dalam Operasi Bersama”  Amandemen PSAK No. 67, “Pengungkapan Kepentingan dalam Entitas Lain - Entitas Investasi: Penerapan Pengecualian Konsolidasi”  The amendments to SFAS No. 24, “Employee Benefits - Defined Benefit Plans: Employee Contributions”  The amendments to SFAS No. 65, “Consolidated Financial Statements - Investment Entities: Applying the Consolid ation Exception”  The amendments to SFAS No. 66, “Joint Arrangements: Accounting for Acquisitions of Interests”  The amendments to SFAS No. 67, “Disclosure of Interests in Other Entities - Investment Entities: Applying the Consolidation Exception” ii. Interpretasi Standar Akuntansi Keuangan “ISAK” baru  ISAK No. 30, “Pungutan” ii. New Interpretation of Statements of Financial Accounting Standards “ISFAS”  ISFAS No. 30, “Levies” iii. PSAK baru iii. New SFAS  PSAK No. 70, “Akuntansi Aset dan Liabilitas Pengampunan Pajak”  SFAS No. 70, “Accounting for Tax Amnesty Assets and Liabilities” iv. Penyesuaian PSAK iv. Improvements of SFAS  PSAK No. 5 penyesuaian 2015, “Segmen Operasi”  SFAS No. 5 revised 2015, “Operating Segments”  PSAK No. 7 penyesuaian 2015, “Pengungkapan Pihak-pihak Berelasi”  SFAS No. 7 revised 2015, “Related Party Disclosures”  PSAK No. 13 penyesuaian 2015, “Investasi Properti”  SFAS No. 13 revised 2015, “Investment Property”  PSAK No. 16 penyesuaian 2015, “Aset Tetap”  SFAS No. 16 revised 2015, “Property, Plant and Equipment”  PSAK No. 19 penyesuaian 2015, “Aset Takberwujud”  SFAS No. 19 revised 2015, “Intangible Assets”  PSAK No. 22 penyesuaian 2015, “Kombinasi Bisnis”  SFAS No. 22 revised 2015, “Business Combinations”  PSAK No. 25 penyesuaian 2015, “Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan”  SFAS No. 25 revised 2015, “Accounting Policies, Changes in Accounting Estimates and Errors”  PSAK No. 53 penyesuaian 2015, “Pembayaran Berbasis Saham”  SFAS No. 53 revised 2015, “Share Based Payments”  PSAK No. 68 penyesuaian 2015, “Pengukuran Nilai Wajar”  SFAS No. 68 revised 2015, “Fair Value Measurement”