Liabilitas pajak tangguhan Deferred tax liabilities Audit pajak Tax audits

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 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 9. PERPAJAKAN lanjutan

9. TAXATION continued f.

Audit pajak lanjutan f. Tax audits continued DJP mengajukan permohonan Peninjauan Kembali “PK” kepada Mahkamah Agung “MA” atas Putusan PP di tahun 2014 untuk PPh Badan PIK tahun pajak 2009. Namun sampai dengan tanggal laporan keuangan ini, PIK belum menerima pemberitahuan resmi atas permohonan PK DJP tersebut maupun putusan PK dari MA. The DGT has applied for reconsideration of those appeal decisions in 2014 to the Supreme Court in which the DGT claims Corporate income tax for fiscal year 2009. However, as at the date of these financial statements, the Group has not received formal notification of the reconsideration application by the DGT nor any decision from the Supreme Court. Pada tanggal laporan keuangan ini, Perusahaan, FKP, TSA, FSP dan IP sedang dalam proses audit oleh DJP atas berbagai jenis pajak untuk tahun 2012 and 2015. Pada tanggal laporan ini, hasil audit tersebut belum diterima. Manajemen berpendapat bahwa hasil audit tersebut tidak akan memberikan dampak yang akan merugikan posisi keuangan dan arus kas Grup secara material. As at the date of these financial statements, the Company, FKP, TSA, FSP and IP are being audited by the DGT regarding various type of taxes for 2012 and 2015. As at the date of these financial statements, the audit results have not yet been received. Management is of the opinion that the results will not have a material adverse impact on the Group’s operations and cash flows. Selama tahun 2016, Grup telah menerima pengembalian pajak sebesar Rp 495.401.091.358 setara dengan AS37.091.703 atas PPN dan pajak lainnya untuk tahun pajak 2013 dan 2014. During 2016, the Group has received tax refunds amounting to Rp 495,401,091,358 equivalent with US37,091,703 for VAT and other taxes for the fiscal years 2013 and 2014. g. Administrasi g. Administration Berdasarkan Undang-Undang Perpajakan yang berlaku di Indonesia, Perusahaan dan entitas anak yang berada di dalam Grup menghitung, menetapkan dan membayar sendiri besarnya jumlah pajak yang terhutang. DJP dapat menetapkan atau mengubah liabilitas pajak tersebut dalam batas waktu lima tahun sejak saat terhutangnya pajak. Under the taxation laws of Indonesia, the Company and the companies within the Group submit tax returns on the basis of self assessment. The DGT may assess or amend taxes within five years of the time the tax becomes due. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 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 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA

10. ADVANCES AND PREPAID EXPENSES 30 Juni

31 Desember June December 2016 2015 Uang muka pemasok 9,025,084 7,272,460 Advance for suppliers Uang muka tanah 3,206,042 3,107,362 Advance for land Uang muka lain-lain Others advances dibawah AS3.000.000 4,796,102 3,981,282 below US3,000,000 Biaya dibayar dimuka 519,094 768,046 Prepaid expenses 17,546,322 15,129,150 Bagian lancar 11,880,612 5,485,372 Current portion Bagian tidak lancar 5,665,710 9,643,778 Non-current portion 11. ASET TETAP 11. FIXED ASSETS 30 JuniJune2016 Pengurangan Saldo awal Transfer Saldo akhir Beginning Penambahan Disposal Ending balance Additions Transfers balance Biaya perolehan Acquisition cost Tanah 8,001,022 - - 8,001,022 Land Bangunan dan fasilitas Buildings and port pelabuhan 344,301,310 986,688 - 345,287,998 facilities Transportation Alat pengangkutan 171,905,780 295,127 177,780 172,023,127 equipment Peralatan dan Office furniture and perlengkapan kantor 10,029,352 14,595 1,131 10,042,816 equipment Machinery and Mesin dan peralatan 148,810,872 936,661 272,362 149,475,171 equipment Peralatan lain 627,481 5,103 - 632,584 Other equipment 683,675,817 2,238,174 451,273 685,462,718 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 561,175 - - 561,175 equipment Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 8,727,141 12,967,900 - 21,695,041 facilities Lainnya 1,923,176 - - 1,923,176 Others 10,650,317 12,967,900 - 23,618,217 694,887,309 15,206,074 451,273 709,642,110 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 186,190,351 8,568,964 - 194,759,315 facilities Transportation Alat pengangkutan 108,950,614 7,353,508 177,780 116,126,342 equipment Peralatan dan Office furniture and perlengkapan kantor 9,011,690 429,218 71 9,440,837 equipment Machinery and Mesin dan peralatan 129,797,690 4,285,928 272,283 133,811,335 equipment Peralatan lain 619,544 2,888 - 622,432 Other equipment 434,569,889 20,640,506 450,134 454,760,261 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 327,353 70,147 - 397,500 equipment Nilai buku bersih 259,990,067 254,484,349 Net book value