Peraturan Menteri No. 172010 KONTINJENSI lanjutan CONTINGENCIES continued

PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5108 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011 Dinyatakan dalam Dolar AS, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011 Expressed in US Dollars, unless otherwise stated 40. ASET DAN LIABILITAS KEUANGAN lanjutan 40. FINANCIAL ASSETS AND LIABILITIES continued ii Liabilitas keuangan lanjutan ii Financial liabilities continued Nilai wajar di Liabilitas laba rugi keuangan Fair value lainnya through Other Jumlah profit and financial Total loss liabilities 31 Desember 2011 31 December 2011 Liabilitas keuangan: Financial liabilities: Pinjaman jangka pendek 349,708,333 - 349,708,333 Short-term loan Utang usaha 90,546,100 - 90,546,100 Trade payables Beban yang masih harus dibayar 116,499,156 - 116,499,156 Accrued expenses Utang sewa pembiayaan 39,459,147 - 39,459,147 Finance lease payables Pinjaman dari pihak berelasi 154,782 - 154,782 Loans from related parties Pinjaman 20,500,000 - 20,500,000 Borrowings Jumlah liabilitas keuangan 616,867,518 - 616,867,518 Total financial liabilities 1 Januari 2011 1 January 2011 Liabilitas keuangan: Financial liabilities: Utang usaha 36,146,071 - 36,146,071 Trade payables Beban yang masih harus dibayar 47,292,123 - 47,292,123 Accrued expenses Utang sewa pembiayaan 6,810,158 - 6,810,158 Finance lease payables Pinjaman dari pihak berelasi 674,246 - 674,246 Loans from related parties Pinjaman 25,000,000 - 25,000,000 Borrowings Jumlah liabilitas keuangan 115,922,598 - 115,922,598 Total financial liabilities 41. MANAJEMEN RISIKO KEUANGAN 41. FINANCIAL RISK MANAGEMENT Kegiatan usaha Grup secara inheren dipengaruhi oleh berbagai jenis risiko keuangan: risiko pasar termasuk risiko nilai tukar, risiko harga dan risiko tingkat suku bunga, risiko kredit dan risiko likuiditas. Pengelolaan risiko dipimpin oleh Dewan Direksi yang mengidentifikasi, mengevaluasi dan menentukan kebijakan untuk pengelolaan risiko keuangan jika dipandang perlu, dan menetapkan prinsip-prinsip untuk pengelolaan risiko secara keseluruhan, termasuk risiko pasar, kredit dan likuiditas. The Group’s activities are inherently subject to a variety of financial risks: market risk including foreign exchange risk, commodity price risk and interest rate risk, credit risk and liquidity risk. Risk management is led by the Board of Directors, which identifies, evaluates and sets the policies for the management of financial risks, where appropriate; and provides the guiding principles for managing the overall risks, including market, credit and liquidity risks. Risiko pasar Market risk i Risiko nilai tukar mata uang asing Penjualan, pendanaan dan sebagian besar pengeluaran Grup ditransaksikan dalam mata uang Dolar AS, yang secara tidak langsung merupakan lindung nilai alami natural hedging terhadap eksposur fluktuasi nilai tukar mata uang asing. i Foreign exchange risk The Group’s sales, financing and the majority of its costs and operating expenditure are transacted in US Dollars, which indirectly represents a natural hedge on exposure to fluctuations in foreign exchange rates. Diukur dan direklasifikasi kembali lihat Catatan 3 As re-measured and reclassified refer to Note 3