TRADE RECEIVABLES, NET continued

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 8. PERSEDIAAN, NETO

8. INVENTORIES, NET 30 Juni

31 Desember June December 2016 2015 Batubara 56,593,990 74,141,641 Coal Suku cadang dan material 16,437,794 16,332,642 Spare parts and materials Bahan bakar 664,006 914,613 Fuel 73,695,790 91,388,896 Dikurangi: penyisihan Less: allowance for obsolete persediaan usang 1,596,209 1,238,252 inventories 72,099,581 90,150,644 Mutasi penyisihan persediaan usang adalah sebagai berikut: Movement in allowance for obsolete inventory was as follows: 30 Juni 31 Desember June December 2016 2015 Saldo awal 1,238,252 651,556 Beginning balance Penambahan selama periode berjalan 357,957 586,696 Addition during the period Saldo akhir 1,596,209 1,238,252 Ending balance Manajemen Grup berpendapat bahwa penyisihan persediaan usang telah mencukupi untuk menutup kerugian yang timbul dari persediaan usang tersebut. The Group’s management believes that the allowance for obsolete inventory is adequate to cover losses from obsolete inventories. Pada tanggal 30 Juni 2016, penilaian persediaan batubara didasarkan atas nilai realisasi bersih dan membukukan selisih dari nilai realisasi bersih dan biaya perolehannya ke “beban pokok pendapatan” sebesar AS5.302.518 31 Desember 2015: AS16.296.116. As at 30 June 2016, the value of coal inventory based on the net realisable value and recognised the difference between net realisable value and cost in “cost of revenue” amounting to US 5,302,518 31 December 2015: US16,296,116. Pada tanggal 30 Juni 2016, persediaan tidak diasuransikan, karena Manajemen menilai risiko terjadinya kerugian adalah minimal. As at 30 June 2016, the inventories were not covered by insurance, as Management has assessed the risk of loss as minimal. 9. PERPAJAKAN 9. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 30 Juni 31 Desember June December 2016 2015 Perusahaan The Company PPN 14,374,567 12,570,403 VAT Pajak Penghasilan 6,780,749 6,902,359 Corporate Income Tax 21,155,316 19,472,762 Entitas anak Subsidiaries PPN 31,348,024 54,546,041 VAT Pajak Penghasilan 31,133,284 26,651,396 Corporate Income Tax 62,481,308 81,197,437 Total 83,636,624 100,670,199 Total