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The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)m. Sewa (lanjutan) m. Leases (continued)2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)Dalam sewa pembiayaan, dari sudut pandangPerusahaan dan entitas anaknya sebagailessee, Perusahaan dan entitas anaknyamengakui aset dan liabilitas dalam laporanposisi keuangan konsolidasian pada awalmasa sewa, sebesar nilai wajar aset sewapembiayaan atau sebesar nilai kini daripembayaran sewa minimum, jika nilai kini lebihrendah dari nilai wajar. Pembayaran sewaminimum dipisahkan antara bagian yangmerupakan beban keuangan dan bagian yangmerupakan pelunasan liabilitas sewa. Bebankeuangan dialokasikan ke setiap periodeselama masa sewa, sehingga menghasilkantingkat suku bunga periodik yang konstan atassaldo liabilitas yang tersisa. Beban keuangandiakui dalam laba rugi.Aset sewa pembiayaan disusutkan konsistendengan metode yang sama yang digunakanuntuk aset yang dimiliki sendiri, ataudisusutkan secara penuh selama jangka waktuyang lebih pendek antara periode masa sewadan umur manfaat aset sewa pembiayaan, jikatidak ada kepastian yang memadai bahwaPerusahaan dan entitas anaknya akanmendapatkan hak kepemilikan pada akhirmasa sewa.Suatu sewa yang tidak mengalihkan secarasubstansial seluruh risiko dan manfaat yangterkait dengan kepemilikan asetdiklasifikasikan sebagai sewa operasi.Pembayaran sewa dalam sewa operasi diakuisebagai beban dalam laba rugi dengan dasargaris lurus (straight-line basis) selama masasewa.Under a finance lease, from the perspective of theCompany and its subsidiaries as lessee, theCompany and its subsidiaries recognize an assetand liability in the consolidated statement offinancial position at the commencement of thelease term at an amount equal to the fair value ofthe leased asset or, if lower, the present value ofthe minimum lease payments. Minimum leasepayments are apportioned between the financecharges and the reduction of the outstandingliability. The finance charges are allocated to eachperiod during the lease term, so as to achieve aconstant rate of interest on the remaining balanceof the liability. Finance charges are recognized inprofit or loss.An asset under finance lease is depreciatedconsistently using the same method used with thatfor depreciable assets that are directly owned, oris fully depreciated over the shorter of the leaseterm and its useful life, if there is no reasonablecertainty that the Company and its subsidiaries willobtain ownership by the end of the lease term.Leases which do not transfer substantially all therisks and rewards incidental to ownership areclassified as operating leases. Operating leasepayments are recognized as an expense in profitor loss on a straight-line basis over the lease term.n. Saham Treasuri n. Treasury SharesSaham treasuri dicatat sebesar biayaperolehan dan disajikan sebagai “SahamTreasuri” dalam bagian ekuitas dalam laporanposisi keuangan konsolidasian. Keuntunganatau kerugian yang timbul dari penjualansaham treasuri diperhitungkan sebagaipenambah atau pengurang akun tambahanmodal disetor.Treasury shares are stated at acquisition costand are presented as “Treasury Shares” underthe equity section of the consolidated statementof financial position. Gains or losses arising fromthe sale of treasury shares are accounted for asan addition or deduction to additional paid-incapital.33