Share capital SHARE CAPITAL a. Modal saham

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 569 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 20. MODAL SAHAM lanjutan 20. SHARE CAPITAL continued b. Tambahan modal disetor, neto b. Additional paid in capital, net Rincian perhitungan agio saham: Details of additional paid in capital are as follows: 31 Maret 31 Desember March December 2017 2016 Excess of proceeds over Jumlah agio saham 208,379,135 208,379,135 par value Biaya penerbitan saham 12,499,062 12,499,062 Share issuance costs Selisih nilai transaksi Difference in value from restrukturisasi entitas restructuring transactions sepengendali 4,322,116 4,322,116 of entities under common control 200,202,189 200,202,189 Biaya penerbitan saham merupakan biaya-biaya yang berkaitan langsung dengan penerbitan saham baru Perusahaan yang dilakukan saat IPO Perusahaan pada bulan Agustus 2008. Share issuance costs represent costs directly attributable to the issuance of new shares of the Company during the IPO of the Company’s shares in August 2008. Selisih nilai transaksi restrukturisasi entitas sepengendali merupakan selisih antara harga perolehan dengan nilai buku aset bersih yang diperoleh dari transaksi antar entitas sepengendali. Difference in value from restructuring transactions of entities under common control represents dfferences between purchase consideration and net book value of net assets acquired from transactions of entities under common control. 21. LABA DITAHAN YANG DICADANGKAN 21. APPROPRIATED RETAINED EARNINGS Cadangan wajib Statutory reserve Undang-Undang Perseroan Terbatas Republik Indonesia No. 402007 yang diterbitkan pada bulan Agustus 2007, mengharuskan setiap perusahaan untuk membentuk cadangan wajib dari laba bersih sampai cadangan mencapai paling sedikit 20 dari modal yang telah ditempatkan dan disetor penuh. The Limited Liability Company Law of the Republic of Indonesia No. 402007 issued in August 2007, requires the establishment of a statutory reserve from net profits amounting to at least 20 of a company’s issued and paid up capital. Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diadakan pada tanggal 22 April 2008 dan kemudian pada tanggal 7 Juni 2011, pemegang saham memutuskan pembentukan cadangan umum dari laba ditahan sebesar Rp 66.700.000.000 AS8.176.536. Based on the Annual General Meeting of Shareholders held on 22 April 2008 and then on 7 June 2011, the shareholders decided the establishment of a general reserve from retained earnings amounting to Rp 66,700,000,000 US8,176,536. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 570 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 22. PENDAPATAN

22. REVENUE 31 Maret

31 Maret March March 2017 2016 Batubara Coal - Pihak ketiga 180,640,952 88,329,568 Third parties - Non-batubara Non-coal - Pihak ketiga 6,823,874 5,593,860 Third parties - 187,464,826 93,923,428 Rincian pelanggan dengan pendapatan lebih besar dari 10 nilai pendapatan bersih berasal: Details of customers from whom more than 10 of net revenue was derived: 31 Maret 31 Maret March March 2017 2016 Batubara Coal Ekspor – pihak ketiga Export – third parties - TNB Fuel Service Sdn. Bhd. 27,338,697 12,556,912 TNB Fuel Service Sdn. Bhd. - - Noble Resources International Pte Ltd. 21,219,631 9,187,919 Noble Resources International Pte Ltd. - - Sembcorp Gayatri Power Limited. 18,348,499 - Sembcorp Gayatri Power Limited. - - Lain-lain masing-masing di bawah 10 dari jumlah Others each below 10 of - pendapatan 100,546,583 63,704,558 total revenue 167,453,410 85,449,389 Domestik Domestic - Pihak ketiga 13,187,542 2,880,179 Third parties - Non-batubara masing-masing di bawah 10 dari jumlah Non-coal each below 10 of pendapatan total revenue - Pihak ketiga 6,823,874 5,593,860 Third parties - 187,464,826 93,923,428 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions.