Dasar penyusunan laporan keuangan konsolidasian Basis of preparation of the consolidated financial statements
PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 16 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2012,
31 DESEMBER 2011 DAN 31 MARET 2011 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS 31 MARCH 2012, 31 DECEMBER 2011 AND 31 MARCH 2011
Expressed in United States Dollar,
unless otherwise stated 2. IKHTISAR
KEBIJAKAN AKUNTANSI
PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Laporan keuangan konsolidasian Grup telah disusun, diselesaikan dan detujui oleh Direksi pada
tanggal 31 Mei 2012. The Group’s consolidated financial statements were
prepared, finalised and approved by the Board of Directors on 31 May 2012.
Berikut ini adalah kebijakan akuntansi penting yang diterapkan dalam penyusunan laporan keuangan
konsolidasian Grup sesuai dengan Standar Akuntansi Keuangan di Indonesia. Laporan
keuangan konsolidasian ini juga disusun berdasarkan Peraturan Badan Pengawas Pasar
Modal dan Lembaga Keuangan “Bapepam-LK” No. VIII.G.7 mengenai Pedoman Penyajian
Laporan Keuangan dan Surat Edaran Ketua Bapepam-LK No. SE-02BL2008 tanggal 31
Januari 2008 mengenai Pedoman Penyajian dan Pengungkapan Laporan Keuangan Emiten atau
Perusahaan Publik Industri Pertambangan Umum dan Keputusan No. KEP-554BL2010 tentang
perubahan atas Peraturan No. VIII.G.7.
Presented below are the significant accounting policies adopted in preparing the Group’s
consolidated financial statements, which are in conformity with Indonesian Financial Accounting
Standards. The consolidated financial statements have also been prepared in conformity with
Regulation of the Capital Markets and Financial Institutions Supervisory Board “Bapepam-LK” No.
VIII.G.7 regarding Guidance for Financial Statement Presentation and Circular Letter of Bapepam-LK
Chairman No. SE-02BL2008 dated 31 January 2008 regarding Guidance on the Preparation and
Disclosure of Financial Statements of an Issuer or Public Company in the General Mining Industry and
Decree No. KEP-554BL2010 regarding amendment to Regulation No. VIII.G.7.