Post-employment benefit SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES

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

3. PENYAJIAN KEMBALI LAPORAN KEUANGAN

3. RESTATEMENT OF F INANCIAL STATEMENTS

- Lanjutan - Continued Laporan posisi keuangan Statements of financial postion Pajak dibayar di muka Prepaid taxes Biaya eksplorasi tangguhan Deferred exploration costs Aset liabilitas pajak Deferred tax assets tangguhan liabilities Aset tidak lancar lainnya Others non-current assets Utang pajak Taxes payable Biaya yang masih harus dibayar Accrued expenses Utang lain-lain Other payables Saldo laba belum ditentukan Retained earnings penggunaannya appropriated Laporan laba rugi Statements of income Pendapatan beban diluar usaha Other income expenses Manfaat beban pajak penghasilan Income tax benefit expense Laba rugi bersih Net income loss

4. KAS DAN SETARA KAS

4. CASH AND CASH EQUIVALENTS

Kas tunai Cash on hand Dalam Rupiah In Rupiah Kas di bank pihak ketiga Cash in bank third parties Dalam Rupiah In Rupiah PT Bank BNI Persero Tbk PT Bank BNI Persero Tbk PT Bank BPD Kaltim PT Bank BPD Kaltim PT Bank BRI Persero Tbk PT Bank BRI Persero Tbk PT Bank Central Asia Tbk PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk PT Bank Danamon Tbk PT Bank Danamon Tbk PT Bank Ekspor Indonesia PT Bank Ekspor Indonesia PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk PT Bank Mega Tbk PT Bank Mega Tbk PT Bank Permata Tbk PT Bank Permata Tbk PT Bank UOB Buana Tbk PT Bank UOB Buana Tbk PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk Jumlah dipindahkan Carried forward 1.513 2.005 2.497 - - 100 13.434.333 7.045.972 6.293.398 422 902 1.174 40.888 41.752 42.536 125.348 10 636.510 9.311 10.046 10.629 56.831 449.839 - 16.080 5.286 5.572 887 908 866 95.186 48.238 1.778.111 5.498 6.013 6.313 Dec 31, 2012 Jan 01, 2011 124.415 248.388 860.622 Dec 31, 2011 Dec 31, 2010 2.919.562 6.285.867 52.639.146 30.093.486 18.511.543 7.400.423 Sebelum penyajian Setelah penyajian kembali Before kembali After restatements restatements 74.744.152 68.849.846 77.658.414 75.130.413 Tahun Year 2011 3.929.692 7.412.720 5.250.795 6.544.664 13.903.000 142.909 16.135.054 433.752 8.393.534 22.153.625 23.739.764 39.441.066 - - 10.138.535 Setelah penyajian kembali After restatements 18.420.109 8.332.421 9.826.570 5.351.908 Dec 31, 2011 Jan 01, 2011Dec 31, 2010 10.415.752 13.945.830 10.918.682 32.828.401 8.332.421 56.747.944 15.449.617 3.105.008 34.640.019 kembali Before kembali After kembali Before restatements restatements restatements Sebelum penyajian Setelah penyajian Sebelum penyajian 13.910.711 7.859.359 9.638.329 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

4. KAS DAN SETARA KAS - Lanjutan

4. CASH AND CASH EQUIVALENTS

- Continued Jumlah pindahkan Brought forward Dalam Dolar AS In US Dollar PT Bank BNI Persero Tbk PT Bank BNI Persero Tbk PT Bank BPD Kaltim PT Bank BPD Kaltim PT Bank Central Asia Tbk PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk PT Bank Mega Tbk PT Bank Mega Tbk PT Bank Permata Tbk PT Bank Permata Tbk PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk

5. PIUTANG USAHA

5. TRADE RECEIVABLES

Pihak ketiga Third parties Piutang usaha batubara Coal receivables Piutang usaha jasa kontruksi dan Construction and land clearing land clearing receivables Piutang usaha sewa peralatan berat Lease receivables Penyisihan piutang tak tertagih Allowance for doubtful accounts Piutang usaha berdasarkan umur : Aging schedule of receivables: 1 - 30 hari 1 - 30 days 31 - 90 hari 31 - 90 days 91 - 180 hari 91 - 180 days Lebih dari 180 hari More than 180 days Penyisihan piutang tak tertagih Allowance for doubtful accounts Jan 01, 2011 Kisaran suku bunga deposito pada tanggal periode pelaporan 6- 7 per tahun untuk deposito Rupiah, dan 0,5-1,5 per tahun untuk deposito Dolar AS, sementara suku bunga tabungan periode yang sama 1,5-3 per tahun untuk tabungan Rupiah dan 0,5- 1,5 per tahun untuk tabungan Dolar AS. Annual range of deposit rate on the date of the reporting period 6 -7 per year for IDR time deposit, and 0.5 -1.5 per year for US dollar deposit, while the savings rate to the same period 1.5 -3 per year for IDR savings and 0.5 -1.5 per year for US dollar savings. 84.110.817 79.410.557 60.551.863 3.672.552 1.074.146 1.070.879 86.352.415 79.410.557 60.551.863 2.241.598 - - 54.186.387 31.898.862 25.661.329 18.410.663 21.884.880 28.336.572 10.082.814 24.552.669 5.483.083 84.110.817 79.410.557 60.551.863 Jan 01, 2011 Umur Piutang Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 1.999.756 1.875.262 - 86.352.415 79.410.557 60.551.863 2.241.598 - - Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 75.402.890 75.671.711 48.003.224 8.949.769 1.863.584 12.548.638 20.246.939 13.459.385 16.295.938 15.383 14.938 16.102 72.774 599.479 469.383 - - 31.230 62.755 61.209 606.237 5.475 6.065 7.473 6.179.841 4.875.540 5.482.327 - 14.706 15.556 - 28.089 29.300 Aging Schedule Jan 01, 2011 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 13.910.711 7.859.359 9.638.329