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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)2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)q. Instrumen Keuangan (lanjutan) q. Financial Instruments (continued)i. Aset keuangan (lanjutan) i. Financial assets (continued)Pengukuran setelah pengakuan awal(lanjutan)Subsequent measurement (continued)Investasi dimiliki hingga jatuh tempo(HTM) (lanjutan)Keuntungan atau kerugian diakuisebagai laba rugi ketika investasidihentikan pengakuannya ataumengalami penurunan nilai, sertamelalui proses amortisasi.Aset keuangan tidak lancar lainnya -Investasi HTM milik Perusahaantermasuk dalam kategori ini. Held-to-maturity investments (HTM)(continued)Gains or losses are recognized in profitor loss when the investments arederecognized or impaired, as well asthrough the amortization process.The Company‟s other non-currentfinancial asset - HTM investment isincluded in this category.ii. Liabilitas keuangan ii. Financial liabilitiesPengakuan awalLiabilitas keuangan dikategorikan sebagailiabilitas keuangan yang diukur pada nilaiwajar melalui laba rugi, liabilitas keuanganyang diukur dengan biaya perolehandiamortisasi, atau derivatif yangditetapkan sebagai instrumen lindung nilaidalam lindung nilai yang efektif, manayang sesuai. Perusahaan dan entitasanaknya menentukan klasifikasi liabilitaskeuangan mereka pada saat pengakuanawal.Saat pengakuan awal, liabilitas keuangandiukur pada nilai wajar dan, dalam halliabilitas keuangan yang diukur denganbiaya perolehan diamortisasi, termasukbiaya transaksi yang dapat diatribusikansecara langsung.Initial recognitionFinancial liabilities are classified as financialliabilities at fair value through profit or loss,financial liabilities measured at amortizedcost, or as derivatives designated ashedging instruments in an effective hedge,as appropriate. The Company and itssubsidiaries determine the classification oftheir financial liabilities at initial recognition.Financial liabilities are recognized initially atfair value and, in the case of financialliabilities measured at amortized cost,inclusive of directly attributable transactioncosts.37