PENYISIHAN IMBALAN KARYAWAN lanjutan PROVISION

PT BORNEO LUMBUNG ENERGI METAL Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 574 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Dolar AS, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in US Dollars, unless otherwise stated 27. BEBAN UMUM DAN ADMINISTRASI 27. GENERAL AND ADMINISTRATIVE EXPENSES 2013 2012 Biaya karyawan 8,454,036 8,293,822 Employee costs Beban perlengkapan kantor dan sewa gedung 6,666,776 8,524,792 Office supplies and rental expenses Jasa profesional 5,874,610 573,928 Professional fees Beban transportasi dan perjalanan dinas 2,138,771 3,250,572 Transportation and travel expenses Beban penyusutan Catatan 11 862,674 505,971 Depreciation expenses Note 11 Lain-lain 426,290 1,514,172 Others 24,423,157 22,663,257 28. BEBAN KEUANGAN 28. FINANCE COSTS 2013 2012 Beban bunga 79,275,982 70,390,070 Interest expenses Biaya transaksi pinjaman 22,673,285 19,601,456 Debt transaction costs 101,949,267 89,991,526 29. BEBAN LAIN-LAIN, BERSIH 29. OTHER EXPENSES, NET 2013 2012 Kerugian penurunan nilai investasi Loss on impairment of investment pengendalian bersama entitas in jointly controlled entities Catatan 14 113,412,370 - Note 14 Kerugian penurunan nilai goodwill Loss on goodwill impairment Catatan 13 37,501,382 - Note 13 Provision for penalties Penyisihan dan beban untuk denda 19,439,157 14,206,902 and penalty expenses Keuntungankerugian Gainloss on selisih kurs, bersih 2,908,931 2,588,891 foreign exchange, net Lain-lain, bersih 34,717,066 5,086,880 Others, net 202,161,044 21,882,673 Beban lain-lain, bersih untuk tahun yang berakhir 31 Desember 2013 sebesar AS34,7 juta sebagian besar merupakan kerugian atas pelepasan aset tetap Catatan 11. Other expenses, net for the year ended 31 December 2013 amounted US34.7 million mainly represents losses and disposals of fixed assets Note 11.

30. BAGIAN ATAS

HASIL PENGENDALIAN BERSAMA ENTITAS 30. SHARE OF RESULTS OF JOINTLY CONTROLLED ENTITIES Perusahaan mencatat kerugian dari bagian atas hasil pengendalian bersama entitas sebesar AS103,05 juta dan AS573,34 juta untuk tahun- tahun yang berakhir tanggal 31 Desember 2013 dan 2012. The Company recognised a loss from its share of the results of jointly controlled entities amounting to US103.05 million and US573.34 million for the years ended 31 December 2013 and 2012.