Goodwill Goodwill 2015 JRAP Financial Statement March 2015

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2015 Tidak diaudit dan 31 Desember 2014 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2015 dan 2014 Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of March 31, 2015 Unaudited and December 31, 2014 Audited and For the Periods Ended March 31, 2015 and 2014Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 68 - 13. Aset Tidak Lancar Lain-Lain 13. Other Noncurrent Assets 31 Maret March 31, 31 Desember December 31, 2015 2014 Taksiran tagihan pajak 5,310,575 5,310,575 Estimated claims for tax refund Rekening bank yang dibatasi penggunaannya 3,666,045 4,494,676 Restricted cash in bank Setoran jaminan 2,089,008 2,319,209 Security deposits Pinjaman kepada KUD Dharma Loan to KUD Dharma Tani Marisa Catatan 37d 978,998 978,998 Tani Marisa Note 37d Piranti lunak - bersih 511,869 479,178 Software - net Jaminan reklamasi 51,873 51,873 Reclamation guarantee Ventura bersama Catatan 1 Joint venture Note 1 Harga perolehan 20,138 20,138 At cost Akumulasi ekuitas pada rugi bersih 20,138 20,138 Accumulated share in net loss Uang muka pembelian saham - Advances for purchase of shares of stock Lain-lain 25,167 411,136 Others Jumlah 12,633,535 14,045,645 Total Rekening bank yang dibatasi penggunaannya, merupakan rekening escrow dalam mata uang Dolar Amerika Serikat di PT Bank QNB Indonesia Tbk dahulu PT Bank QNB Kesawan Tbk sehubungan dengan fasilitas pinjaman sindikasi yang di peroleh JRN, JRBM dan SPP Catatan 21. Restricted cash in bank represents U.S. Dollar escrow accounts with PT Bank QNB Indonesia Tbk formerly PT Bank QNB Kesawan Tbk in relation to the syndicated loan facility obtained by JRN, JRBM and SPP Note 21. Ikhtisar informasi keuangan ventura bersama adalah sebagai berikut: The condensed financial information of the joint venture follows: 31 Desember December 31, 2014 Jumlah Aset 2.894 Total Assets Jumlah Liabilitas 20.337 Total Liabilities Jumlah Defisiensi Modal 17.443 Total Capital Deficiency Rugi Bersih 58.542 Net Loss PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2015 Tidak diaudit dan 31 Desember 2014 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2015 dan 2014 Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of March 31, 2015 Unaudited and December 31, 2014 Audited and For the Periods Ended March 31, 2015 and 2014Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 69 - 14. Pinjaman Bank Jangka Pendek 14. Short-Term Bank Loans 31 Maret March 31 31 December December 31 2015 2014 Pihak ketiga - Dolar Amerika Serikat Third parties - U.S. Dollar PT Bank ICBC Indonesia 4,187,288 4,802,126 PT Bank ICBC Indonesia PT Bank Danamon Indonesia Tbk 3,018,107 1,970,553 PT Bank Danamon Indonesia Tbk Jumlah 7,205,395 6,772,679 Total PT Bank ICBC Indonesia ICBC PT Bank ICBC Indonesia ICBC Pada tanggal 1 November 2013, Perusahaan, JRBM dan SPP memperoleh fasilitas pinjaman dari ICBC berupa Uncommited Omnibus Trade Facility dengan maksimum fasilitas sejumlah US 5.000.000. Pada tanggal 31 Desember 2013, fasilitas ini belum digunakan. Pinjaman ini berjangka waktu dua belas 12 bulan. Berdasarkan perubahan perjanjian pinjaman tanggal 1 Desember 2014, jatuh tempo pinjaman diperpanjang sampai dengan 1 November 2015. On November 1, 2013, the Company, JRBM and SPP obtained a loan facility from ICBC in the form of Uncommited Omnibus Trade Facility with maximum facility of US 5,000,000. As of December 31, 2013, the Company has not availed yet. The term of the loan facility is twelve 12 months. Based on amendment agreement dated December 1, 2014, the loan facility has been extended until November 1, 2015. . PT Bank Danamon Indonesia Tbk Danamon PT Bank Danamon Indonesia Tbk Danamon Pada tanggal 14 Oktober 2014, JRBM dan SPP memperoleh fasilitas pinjaman dari Danamon berupa Fasilitas Omnibus Trade dengan maksimum fasilitas sejumlah US 2.000.000. Pinjaman ini berjangka waktu dua belas 12 bulan Catatan 21. On October 14, 2014, JRBM and SPP obtained a loan facility from Danamon in the form of Omnibus Trade Facility with maximum facility of US 2,000,000. The term of the loan facility is twelve 12 months Note 21. Beban bunga yang dibebankan ke bagian operasi pada 31 Maret 2015 dan 31 Desember 2014 masing-masing sebesar US 19.526 dan US 71.523 Catatan 31. Interest expense charged to operations in March 31, 2015 and December 31, 2014 amounted to US 19,526 and US 71,523, respectively Note 31. PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2015 Tidak diaudit dan 31 Desember 2014 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2015 dan 2014 Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of March 31, 2015 Unaudited and December 31, 2014 Audited and For the Periods Ended March 31, 2015 and 2014Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 70 - 15. Utang Usaha 15. Trade Accounts Payable 31 Maret March 31 31 Desember December 31, 2015 2014 Pihak ketiga Third parties PT AKR Corporindo Tbk 2,450,858 4,238,073 PT AKR Corporindo Tbk Tenaga Kimia Sdn Bhd 1,474,741 1,877,120 Tenaga Kimia Sdn Bhd Atlas Copco Malaysia Sdn. Bhd. 1,386,675 1,477,015 Atlas Copco Malaysia Sdn. Bhd. PT GCC Services Indonesia 911,180 1,132,757 PT GCC Services Indonesia Burklyn Trading Pte. Ltd. 792,728 792,728 Burklyn Trading Pte. Ltd. PT ODG Wormald Indonesia 765,927 1,037,056 PT ODG Wormald Indonesia Sime Darby Industrial Sdn. Bhd. 742,093 770,356 Sime Darby Industrial Sdn. Bhd. PT Linda Hanta Wijaya 701,143 652,340 PT Linda Hanta Wijaya PT McConnell Dowell Indonesia 645,444 470,001 PT McConnell Dowell Indonesia PT Indodrill Indonesia 575,107 826,827 PT Indodrill Indonesia PT Pertamina Persero 432,729 750,208 PT Pertamina Persero PT Adimitra Prima Lestari 418,005 386,301 PT Adimitra Prima Lestari Sterling Insurance Brokers 409,870 - Sterling Insurance Brokers PT Pertamina UPPDN VII. 400,563 207,103 PT Pertamina UPPDN VII. PT Dunggio Drilling 372,968 665,802 PT Dunggio Drilling PT Pentawira Agraha Sakti 368,557 77,430 PT Pentawira Agraha Sakti PT Intraco Penta Prima Servis 366,701 835,143 PT Intraco Penta Prima Servis PT Kemindo Cao Resources 332,203 1,228,495 PT Kemindo Cao Resources PT Masabaru Gunapersada 327,360 381,920 PT Masabaru Gunapersada Hiap Seng Tyre Sdn Bhd 298,272 - Hiap Seng Tyre Sdn Bhd Kalibesar Raya Utama 291,154 - Kalibesar Raya Utama PT Multi Nitrotama Kimia 289,771 1,095,883 PT Multi Nitrotama Kimia PT Sumagud Sapta Sinar 267,177 597,105 PT Sumagud Sapta Sinar PT ZI-Techasia 237,576 434,236 PT ZI-Techasia OCI Chemical Corporation 238,000 347,500 OCI Chemical Corporation Dow Chemical Pacific Singapore Pte. Ltd. 226,388 895,744 Dow Chemical Pacific Singapore Pte. Ltd. Osborn Engineered Products S.A PTY Ltd 225,832 414,609 Osborn Engineered Products S.A PTY Ltd Indodrill Malaysia Sdn. Bhd. 193,214 940,661 Indodrill Malaysia Sdn. Bhd. PT Sandvik Mining Construction Indonesia 176,411 315,240 PT Sandvik Mining Construction Indonesia PT Marton Tekindo Abadi 145,105 506,751 PT Marton Tekindo Abadi PT Intertek Utama Services 141,591 280,129 PT Intertek Utama Services PT Nawakara Perkasa Nusantara 134,928 303,076 PT Nawakara Perkasa Nusantara UD Pratama Teknik 114,941 221,958 UD Pratama Teknik Petronas Dagangan Berhad 100,425 779,468 Petronas Dagangan Berhad PT Hilcon Jaya Sakti - 2,615,304 PT Hilcon Jaya Sakti PT Samudera Mulia Abadi - 824,863 PT Samudera Mulia Abadi Boliver International - 536,642 Boliver International PT Kokoh Semesta - 524,009 PT Kokoh Semesta PT Dahana Persero - 522,791 PT Dahana Persero PT Manado Teknik Mandiri - 512,595 PT Manado Teknik Mandiri PT Sodexo Indonesia - 505,215 PT Sodexo Indonesia PT Thiess Contractors Indoensia - 411,910 PT Thiess Contractors Indoensia PT Cipta Krida Bahari - 356,042 PT Cipta Krida Bahari PT Prasmanindo Boga Utama - 285,059 PT Prasmanindo Boga Utama Kolberg-Pioneer Inc - 273,968 Kolberg-Pioneer Inc PT Chevron Oil Products Indonesia - 254,170 PT Chevron Oil Products Indonesia Toko Harmoni - 248,294 Toko Harmoni Hebei Chengxin Co Ltd - 218,000 Hebei Chengxin Co Ltd PT Bintang Cosmos - 203,889 PT Bintang Cosmos Lain-lain masing-masing kurang Others dari US 200.000 16,143,292 10,392,268 less than US 200,000 each Jumlah 33,098,927 44,038,848 Total