TRADE RECEIVABLES, NET 2014 Basic and diluted loss per share

2014 AnnUAl REpoRt PT Bayan Resources Tbk 157 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 544 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 6. PIUTANG USAHA, NETO

6. TRADE RECEIVABLES, NET 2014

2013 Pihak ketiga: Third parties: Dolar AS 44,017,845 57,989,102 US Dollars Dikurangi: provisi penurunan nilai 195,927 195,927 Less: provision for impairment Piutang usaha-pihak ketiga, bersih 43,821,918 57,793,175 Trade receivables-third parties, net Pihak berelasi: Related party: Dolar AS US Dollars - Enel Trade S.p.A. 8,256,788 5,402,043 Enel Trade S.p.A. - - PT Kariangau Power “KP” 286,561 - PT Kariangau Power “KP” - Piutang usaha - Trade receivables - pihak berelasi, bersih 8,543,349 5,402,043 related party, net Total piutang usaha 52,365,267 63,195,218 Total trade receivable Persentase piutang usaha - Percentage of trade pihak berelasi, bersih receivables - related party, terhadap jumlah aset 0.74 0.34 net to total assets Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. Analisis umur piutang usaha dikurangi penyisihan adalah sebagai berikut: Aging analysis of trade receivables net off provisions is as follows: 2014 2013 Lancar 48,418,778 36,073,650 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 1,991,197 25,478,344 1 - 30 days 31 - 90 hari 331,857 170,404 31 - 90 days 90 hari 1,623,435 1,472,820 90 days 52,365,267 63,195,218 Pada tanggal 31 Desember 2014, piutang usaha sebesar AS195.927 telah lewat jatuh tempo lebih dari 90 hari 2013: AS195.927 mengalami penurunan nilai dan telah diprovisikan. As at 31 December 2014, trade receivables of US195,927 were overdue for more than 90 days 2013: US195,927 were impaired and provision has been accounted for. Mutasi provisi penurunan nilai piutang usaha adalah sebagai berikut: Movements in the Group’s provision for impairment of trade receivables are as follows: 2014 2013 Pada awal tahun 195,927 393,626 At beginning of the year Provisi yang dibalik - 197,699 Reversal of provision Pada akhir tahun 195,927 195,927 At the end of the year lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 158 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 545 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 6. PIUTANG USAHA, NETO lanjutan

6. TRADE RECEIVABLES, NET continued