EMPLOYEE BENEFITS LIABILITIES continued 30 Juni

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 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 19. PROVISI UNTUK PEMBONGKARAN, PEMINDAHAN, REKLAMASI DAN RESTORASI 19. PROVISION FOR DECOMMISSIONING, DEMOBILISATION, RECLAMATION AND RESTORATION 30 Juni 31 Desember June December 2016 2015 Saldo awal 8,403,450 8,753,736 Beginning balance Penambahan 319,714 3,155,913 Addition Realisasi 159,865 2,772,214 Realisation Akresi - 141,944 Accretion Efek selisih kurs 390,419 875,929 Foreign exchange difference Saldo akhir 8,953,718 8,403,450 Ending balance 20. MODAL SAHAM 20. SHARE CAPITAL a. Modal saham a. Share capital Pemegang saham Perusahaan pada tanggal 30 Juni 2016 dan 31 Desember 2015 berdasarkan catatan yang dibuat PT Kustodian Sentral Efek Indonesia “KSEI”, biro administrasi efek, adalah sebagai berikut: The Company’s shareholders as at 30 June 2016 and 31 December 2015 based on the record maintained by PT Kustodian Sentral Efek Indonesia “KSEI”, the share administrator, are as follows: 30 JuniJune 2016 danand 31 DesemberDecember 2015 Saham ditempatkan dan disetor penuh Issued and fully paid capital Jumlah Saham Pemegang SahamShareholders Number of Shares NilaiValue Low Tuck Kwong 1,719,695,500 18,410,617 51.59 Korea Electric Power Corporation 666,667,000 7,137,165 20.00 Enel Investment Holding BV. 333,333,500 3,568,582 10.00 Engki Wibowo 198,707,500 2,127,311 5.96 Jenny Quantero 99,497,500 1,065,194 2.98 Lim Chai Hock danand Dynamic Resources Corporation 88,868,000 951,398 2.67 Chin Wai Fong danand Empire Management Corporation 53,427,000 571,976 1.60 Low Yi Ngo 5,694,500 60,964 0.17 Michael Sumarijanto 800,000 8,565 0.02 Russell John Neil 300,000 3,212 0.01 Alastair McLeod 300,000 3,212 0.01 MasyarakatPublic 166,043,000 1,777,613 4.99 3,333,333,500 35,685,809 100.00 Pada tanggal 17 September 2008, salah satu pemegang saham Perusahaan telah menjaminkan 1.250.000.000 lembar saham kepada bank. Jumlah saham yang dijaminkan ini telah berubah beberapa kali dan perubahan terakhirnya adalah sebanyak 1.250.000.000 lembar saham yaitu pada tanggal 15 April 2013. On 17 September 2008, a shareholder of the Company had pledged 1,250,000,000 shares to a bank. The number of shares pledged has varied a number of times with the latest changes occurring on 15 April 2013 pledging a total of 1,250,000,000 shares. b. Tambahan modal disetor, neto

b. Additional paid in capital, net

Rincian perhitungan agio saham: Details of additional paid in capital are as follows: 2016 2015 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 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 569 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 20. MODAL SAHAM lanjutan

20. SHARE CAPITAL continued

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 bersihnya sampai jumlah cadangan mencapai paling sedikit 20 dari modal yang 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. 22. PENDAPATAN

22. REVENUE 30 Juni

30 Juni June June 2016 2015 Batubara Coal - Pihak ketiga 211,245,661 223,843,580 Third parties - - Pihak berelasi - 4,765,582 Related parties - 211,245,661 228,609,162 Non-batubara Non-coal - Pihak ketiga 10,421,687 15,888,972 Third parties - 10,421,687 15,888,972 221,667,348 244,498,134 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: 30 Juni 30 Juni June June 2016 2015 Batubara Coal Ekspor – pihak ketiga Export – third parties - Adani Global 39,614,171 32,254,372 Adani Global - - TNB Fuel Service Sdn. Bhd. 38,984,881 16,450,289 TNB Fuel Service Sdn. Bhd. - - Bussan Sumisho 15,115,277 - Bussan Sumisho - - Mitsui Co 1,413,090 21,672,651 Mitsui Co - - Lain-lain masing-masing di bawah 10 dari jumlah Others each below 10 of - pendapatan 102,468,470 146,066,605 total revenue 197,595,889 216,443,917