INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 567 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 18. LIABILITAS IMBALAN KERJA lanjutan

18. EMPLOYEE BENEFITS LIABILITIES continued

Melalui program pensiun imbalan pasti, Grup menghadapi sejumlah risiko signifikan sebagai berikut: Through its defined benefit pension plans, the Group is exposed to a number of significant risks which are detailed below: 1 Perubahan tingkat diskonto: Penurunan pada tingkat diskonto menyebabkan kenaikan liabilitas program. 1 Changes in discount rate: A decrease in discount rate will increase plan liabilities. 2 Tingkat kenaikan gaji: Liabilitas imbalan pensiun Grup berhubungan dengan tingkat kenaikan gaji, dan semakin tinggi tingkat kenaikan gaji akan menyebabkan semakin besarnya liabilitas. 2 Salary growth rate: The Group’s pension obligations are linked to salary growth rate, and higher salary growth rate will lead to higher liabilities. Sensitivitas liabilitas imbalan pasti terhadap perubahan asumsi utama tertimbang adalah: The sensitivity of the defined benefit obligation to changes in the weighted principal assumptions are as follows: Dampak terhadap liabilitas imbalan pasti Impact on defined benefit obligation Perubahan Kenaikan Penurunan asumsi asumsi asumsi Change in Increase in Decrease in assumptions assumptions assumptions Tingkat diskonto 1 601,494 695,954 Discount rate Tingkat kenaikan gaji 1 653,207 577,685 Salary growth rate Analisa jatuh tempo yang diharapkan dari imbalan pascakerja yang tidak terdiskonto adalah sebagai berikut: Expected maturity analysis of undiscounted post- employment benefits are as follows: Kurang 1 sampai 2 sampai Lebih dari dari 1 tahun 2 tahun 5 tahun 5 tahun Less than Between 1- Between 2- Over 5 a year 2 years 5 years years Total Imbalan pensiun 762,889 417,522 1,458,442 118,971,497 121,610,350 Pension benefits Total 762,889 417,522 1,458,442 118,971,497 121,610,350 Total

19. PROVISI UNTUK PEMBONGKARAN, PEMINDAHAN, REKLAMASI DAN RESTORASI

19. PROVISION FOR

DECOMMISSIONING, DEMOBILISATION, RECLAMATION AND RESTORATION 2016 2015 Saldo awal 8,403,450 8,753,736 Beginning balance Penambahan dan akresi 2,629,004 2,421,928 Addition and accretion Realisasi 2,113,155 2,772,214 Realisation Saldo akhir 8,919,299 8,403,450 Ending balance PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 20. MODAL SAHAM

20. SHARE CAPITAL a. Modal saham

a. Share capital

Pemegang saham Perusahaan pada tanggal 31 Desember 2016 dan 2015 berdasarkan catatan yang dibuat PT Kustodian Sentral Efek Indonesia “KSEI”, biro administrasi efek, sebagai berikut: The Company’s shareholders as at 31 December 2016 and 2015 based on the record maintained by PT Kustodian Sentral Efek Indonesia “KSEI”, the share administrator, are as follows: 31 DesemberDecember 2016 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 Enel Investment Holding BV. 333,333,500 3,568,582 10.00 Engki Wibowo 198,707,500 2,127,311 5.96 Korea East-West Power Co., Ltd. 133,333,340 1,427,432 4.00 Korea Midland Power Co., Ltd. 133,333,340 1,427,432 4.00 Korea South-East Power Corporation 133,333,340 1,427,432 4.00 Korea Southern Power Co., Ltd. 133,333,340 1,427,432 4.00 Korea Western Power Co., Ltd 133,333,340 1,427,432 4.00 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 5,708,100 61,110 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 166,029,700 1,777,472 4.99 3,333,333,500 35,685,809 100.00 Pada tanggal 31 Desember 2016, Korea Electric Power Corporation “KEPCO” memiliki 20,00 saham Perusahaan melalui lima entitas anaknya At 31 December 2016, Korea Electric Power Corporation “KEPCO” owned 20.00 of the Company’s shares through five of its subsidiaries 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 KEPCO 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. Jaminan saham ini telah berubah beberapa kali dengan perubahan terakhir jumlah saham yang dijaminkan sebanyak 1.250.000.000 lembar saham 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.