Komitmen akuisisi KRL Acquisition commitment of KRL

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 593 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 29. PERJANJIAN PENTING, KOMITMEN DAN KONTINJENSI lanjutan

29. SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued

aa. Perubahan peraturan perundang -undangan aa. Changes in law and regulation Bayan Group dalam menjalankan operasinya tunduk pada ketentuan peraturan dan perundang- undangan yang diterbitkan oleh pemerintah Republik Indonesia antara lain bidang pertambangan, perhubungan, kehutanan dan perdagangan. Perseroan selaku perusahaan terbuka juga tunduk pada ketentuan peraturan dan perundang-undangan di bidang pasar modal, termasuk peraturan yang dikeluarkan oleh Otoritas Jasa Keuangan dan Bursa Efek Indonesia. Dalam tahun 2016 ini telah terbit beberapa peraturan baru yang mana Perseroan dan anak- anak usahanya perlu mentaatinya, antara lain:  Peraturan Menteri Lingkungan Hidup dan Kehutanan No. P.50MnlhkSetjenKum.162016 tanggal 8 Juni 2016 tentang “Pedoman Pinjam Pakai Kawasan Hutan”, yang antara lain mengatur mengenai pembatasan atas kawasan hutan produksi yang tidak dapat diberikan ijin pinjam pakai.  Peraturan Menteri Lingkungan Hidup dan Kehutanan No. P.89MnlhkSetjenKum.1112016 tanggal 22 November 2016 tentang “Pedoman Penanaman Bagi Pemegang IPPKH Dalam Rangka Rehabilitasi DAS, yang antara lain mengatur mengenai kewajiban pemegang IPPKH untuk melakukan rehabilitasi DAS dan penyampaian peta rencana lokasi penanaman rehabilitasi DAS tersebut sebelum dapat melakukan kegiatan dalam kawasan hutan.  Peraturan Menteri Perhubungan No. PM 71 Tahun 2016 tanggal 29 Juni 2016 tentang Perubahan Kedua atas Peraturan Menteri Perhubungan No. PM 51 Tahun 2011 tentang Terminal Khusus dan Terminal Untuk Kepentingan Sendiri, dimana diatur antara lain mengenai penggunaan terminal khusus untuk melayani kepentingan umum. In its operations, Bayan Group complies with the provisions of laws and regulations issued by the government of the Republic of Indonesia in mining, transportation, forestry and trade sectors, among others. The Company as public company also complies with the provisions of laws and regulations in capital market, including regulations issued by the Financial Services Authority and Indonesian Stock Exchange. During 2016, several new regulations have been issued which the Company and its subsidiaries have to comply with , such as:  Regulation of the Minister of Environment and Forestry No. P.50MnlhkSetjenKum.162016 dated 8th June 2016 on “Guidelines for Forest Area Borrowing and Use”, which regulates the setting of boundaries of production forest areas which cannot be granted with borrowing and use permits.  Regulation of the Minister of Environment and Forestry No. P.89MnlhkSetjenKum.1112016 dated 22 November 2016 on “Guidelines of Planting for IPPKH Holders in the context of River Basin Area Rehabilitation”, which regulates the obligation of IPPKH holders to rehabilitate River Basin Area DAS and submit map of planned DAS rehabilitation locations before conducting activities in forest area.  Regulation of the Minister of Transportation No. PM 71 Year 2016 dated 29 June 2016 on Second Amendment to the Regulation of the Minister of Transportation No. PM 51 Year 2011 on Special and Private Purpose Terminals, which among others regulates the use of special terminals to serve public purposes. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 594 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 30. BEBAN KARYAWAN 30. EMPLOYEE EXPENSES 31 Maret 31 Maret March March 2017 2016 Beban karyawan 10,293,307 9,711,457 Employee expenses Beban karyawan terdiri dari gaji, upah dan cadangan imbalan pascakerja. Employee expenses represent salaries, wages and provision for employee benefits. Pada tanggal 31 Maret 2017, Grup memiliki karyawan 2.153 2016: 2.055 karyawan tidak diaudit. The Group has 2,153 employees as at 31 March 2017 2016: 2,055 employees unaudited. 31. INFORMASI SEGMEN USAHA 31. SEGMENT INFORMATION Berdasarkan informasi keuangan yang digunakan oleh Direksi sebagai pengambil keputusan operasional dalam mengevaluasi kinerja segmen dan menentukan alokasi sumber daya yang dimilikinya, manajemen menetapkan segmen Grup berdasarkan aktivitas per entitas. Seluruh transaksi antar segmen telah dieliminasi. Based on the financial information used by the Board of Directors as the chief operating decision-maker in evaluating the performance of segments and in the allocation of resources, management considers the Group’s segments based on each entity’s activities. All transactions between segments have been eliminated. Direksi telah menentukan segmen operasi berdasarkan penjualan batubara dan non-batubara karena keputusan stratejik yang diambil oleh Direksi didasarkan atas segmen tersebut. The Board of Directors has determined the operating segments based on coal and non-coal sales considering that strategic decisions that are taken by the Board of Directors are based on those segments. Informasi segmen usaha Perusahaan dan entitas anak adalah sebagai berikut: Segment information of the Company and its subsidiaries is as follows: 31 MaretMarch 2017 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Pendapatan: Revenue: Pendapatan di luar External segment segmen 180,640,950 6,823,876 187,464,826 revenue Pendapatan antar Inter-segment segmen 45,896,996 56,269,924 102,166,920 - revenue Pendapatan 226,537,946 63,093,800 102,166,920 187,464,826 Revenue Laba kotor 99,008,543 26,059,584 26,347,496 98,720,631 Gross profit Beban penjualan 37,421,388 5,478,330 27,457,587 15,442,131 Selling expenses General and Beban umum administration dan administrasi 4,288,866 1,343,308 - 5,632,174 expense Beban keuangan 5,490,332 3,791,594 2,185 9,284,111 Finance expenses Penghasilan keuangan 7,305,387 24,234 7,089,195 240,426 Finance income Beban penurunan nilai Impairment charges Pendapatan lain-lain, neto 387,148 14,278,526 13,278,658 612,720 Other income, net Labarugi sebelum pajak 58,726,196 29,749,112 19,259,947 69,215,361 Profitloss before tax Beban pajak penghasilan 11,869,626 4,361,219 2,979,165 13,251,680 Income tax expense Laba periode berjalan 46,856,570 25,387,893 16,280,782 55,963,681 Profit for the period 31 MaretMarch 2017 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Aset segmen 1,479,978,346 289,802,949 929,043,348 840,737,947 Segment assets Liabilitas segmen 803,875,087 188,437,006 395,139,897 597,172,196 Segment liabilities Acquisition of Perolehan aset tetap 23,195,802 4,354,473 18,683,208 8,867,067 fixed assets Penyusutan 3,651,886 5,452,619 97,616 9,202,121 Depreciation Amortisasi properti pertambangan - Amortisasion of mining pertambangan yang properties - mines berproduksi 110,242 600 600 110,242 in production