Kewajiban Imbalan Kerja lanjutan Employee Benefits Liability continued

Notes to the Financial Statements PT International Nickel Indonesia Tbk PT International Nickel Indonesia Tbk 30 Juni 2009 dan 2008 June 30, 2009 and 2008 17 2. Ikhtisar Kebijakan Akuntansi yang Signifikan lanjutan 2. Summary of Significant Accounting Policies continued 2.13. Kewajiban Imbalan Kerja lanjutan 2.13. Employee Benefits Liability continued

e. Imbalan Setara Opsi Saham

Perseroan memberikan imbalan opsi saham kepada karyawan tertentu yang besarnya setara dengan kas, sebesar selisih antara harga pasar saham dengan harga opsi saham pada tanggal jatuh tempo. Biaya imbalan ini dicatat ketika harga pasar melebihi harga opsi saham, sebesar selisih antara kedua harga tersebut. Perubahan yang terjadi pada harga pasar saham antara tanggal pemberian imbalan dan tanggal pencatatan akan dicatat sebagai perubahan estimasi biaya imbalan tersebut dan diakui pada Laporan Laba-Rugi.

e. Share Option Equivalents

The Company awards certain employees share option equivalents to receive cash, equal to the excess of the market price of the Company’s shares at the exercise date over the option price. The cost is measured as the amount by which the quoted market value of the vested shares covered by the grant exceeds the option price. The changes in the quoted market value of the shares between the date of the grant and the measurement date result in a change in the estimate of the compensation and are recognized in the Statements of Earnings.

2.14. Laba Bersih per Saham Dasar Laba bersih per saham dasar dihitung dengan membagi laba bersih

dengan jumlah rata-rata saham biasa yang beredar dalam periode yang bersangkutan, yaitu 9.936.338.720 untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2009 dan 2008. 2.14. Basic Earnings Per Share Basic earnings per share is calculated by dividing net earnings by the weighted average number of common shares outstanding for the relevant period, which was 9,936,338,720 for the six month periods ended June 30, 2009 and 2008. 3. Kas dan Setara Kas 3. Cash and Cash Equivalents 30 Juni 2009 2008 June 30 Dalam ribuan Dolar AS US, in thousands Kas 38 62 Cash on Hand Bank: Cash in Bank: Dalam Mata Uang Rupiah Denominated in Rupiah Citibank N.A. 2,282 2,828 Citibank N.A. PT Bank CIMB Niaga Tbk. 936 1,142 PT Bank CIMB Niaga Tbk. PT Bank Mandiri Persero Tbk. 1,715 7,580 PT Bank Mandiri Persero Tbk. PT Bank Rakyat Indonesia Persero Tbk. 1 4 PT Bank Rakyat Indonesia Persero Tbk. Lainnya 16 26 Others Dalam Mata Uang Dollar AS Denominated in US dollars JP Morgan Chase Bank, N.A 1,711 3,776 JP Morgan Chase Bank, N.A Citibank N.A. 1,489 10,935 Citibank N. A. Lainnya 44 38 Others Dalam Mata Uang Dolar Singapura Denominated in Singapore dollars Citibank N.A. 3 5 Citibank N.A. 8,197 26,334