Risiko Komoditas Financial Risk Management Objectives and

PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in United States Dollar, unless Otherwise Stated - 101 - Perdagangan Penjualan Emas umum Jasa boga dan Perak General Catering Perumahan Transportasi Sale of Gold Jumlah trading service Housing Transportation and Silver Total Laporan Laba Rugi Consolidated Statement of Komprehensif Comprehensive Income konsolidasian Pendapatan usaha 51.914 168.060 - 39.563 172.589.048 172.848.585 Revenues Hasil segmen Segment results Laba kotor 2.979 5.882 - 11.847 67.020.272 67.023.258 Segment gross profit Beban umum dan General and administrative administrasi 20.393 52.736 6.307 8.681 29.327.947 29.416.064 expenses Pendapatan beban Other income expenses - lain-lain - bersih 34.837 90.090 10.775 14.830 58.207.381 58.056.849 net Laba rugi sebelum pajak 58.209 148.708 17.082 11.664 95.899.706 95.664.043 Income loss before tax Penghasilan pajak kini - - - - 16.442.601 16.442.601 Current tax expense Penghasilan pajak tangguhan 113 291 35 48 8.647.886 8.648.373 Deferred tax benefit Laba rugi bersih 58.096 148.417 17.047 11.616 88.104.991 87.869.815 Net income loss Aset Segmen 15.273 61.868 71.089 148.503 534.773.472 535.070.205 Segment Assets Liabilitas Segmen 48.231 576.554 22.285 636.167 197.992.767 199.276.004 Segment Liabilities 2012 Aset segmen tidak termasuk pajak dibayar dimuka, aset pajak tangguhan, pajak pertambahan nilai masukan dan goodwill dan sedangkan liabilitas segmen tidak termasuk utang pajak dan liabilitas pajak tangguhanSegment assets exclude prepaid taxes, deferred tax assets, prepaid value added tax and goodwill while segment liabilities exclude taxes payable and deferred tax liabilities

38. Aset dan Liabilitas Moneter Bersih dalam Mata Uang Asing

38. Net Monetary Assets and Liabilities

Denominated in Foreign Currencies Berikut adalah posisi aset dan liabilitas moneter dalam mata uang asing Grup pada tanggal 31 Desember 2013 dan 2012: The following table shows the Group’s monetary assets and liabilities and foreign currencies as of December 31, 2013 and 2012: Mata Uang Mata Uang Asing Ekuivalen Asing Ekuivalen Foreign Equivalent in Foreign Equivalent in Currency US Currency US Aset Assets Kas IDR 39.274.944.807 3.222.163 10.332.868.830 1.068.549 Cash MYR 925.207 281.434 1.988.176 649.954 EUR 13.801 10.000 4.529 6.000 AUD 160 143 18.446 19.144 Piutang lain-lain IDR 3.587.137.377 294.293 20.650.332.919 2.135.505 Other receivables Jaminan reklamasi IDR - - 250.000.000 25.853 Reclamation guarantee Aset lain-lain IDR 524.053.866 42.994 - - Other asset Aset tidak lancar lain-lain IDR 8.732.163.033 716.397 160.661.243 16.614 Other noncurrent assets Jumlah Aset 4.567.424 3.921.619 Total Assets Liabilitas Liabilities Utang usaha MYR 14.567.101 4.431.312 31.268.975 10.217.000 Trade accounts payable IDR 45.133.477.956 3.702.804 30.137.282.572 3.105.981 AUD 164.041 146.374 286.182 296.788 EUR - - 6.355 8.397 Beban akrual IDR 58.358.177.286 4.717.774 6.597.313.298 680.350 Accrued expenses MYR - - 182.676 59.688 AUD 5.163 4.607 - - Pinjaman pihak berelasi IDR 524.361.382.281 43.019.229 7.200.000.000 744.571 Loan from related parties Utang lembaga keuangan Loans from non-bank bukan bank IDR 4.238.493.159 347.731 4.001.840.101 413.841 financial institutions Sewa pembiayaan MYR - - 54.476 17.800 Finance lease Jumlah Liabilitas 56.369.831 15.544.416 Total Liabilities Bersih 51.802.407 11.622.797 Net 31 DesemberDecember 31, 2012 31 DesemberDecember 31, 2013 PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in United States Dollar, unless Otherwise Stated - 102 - Pada tanggal 31 Desember 2013 dan 2012, kurs konversi yang digunakan diungkapkan pada Catatan 2d atas laporan keuangan konsolidasian. On December 31, 2013 and 2012, the conversion rates used were disclosed in Note 2d to the consolidated financial statements.

39. Perkara Hukum

39. Legal

Matter a. Gugatan PT Lebong Tandai a. PT Lebong Tandai Lawsuit Pada tanggal 11 April 2012, PT Lebong Tandai LT Penggugat mengajukan gugatan terhadap Avocet Mining Plc Tergugat 1 di Pengadilan Negeri Jakarta Selatan sehubungan dengan transaksi Penjualan 80 saham milik Avocet Mining Plc di JRBM dahulu PT Avocet Bolaang Mongondow kepada J Resources Mining Ltd dahulu JPartners Asia Limited Tergugat II, JRN Tergugat III dan JRAP Tergugat IV. On April 11, 2012, PT Lebong Tandai LT Plaintiff had filed a lawsuit against Avocet Mining Plc Defendant I in Distric Court of South Jakarta concerning the sale transaction of 80 share owned by Avocet Mining Plc in JRBM formerly PT Avocet Bolaang Mongondow to J Resources Mining Ltd formerly JPartners Asia Limited Defendant II, JRN Defendant III and JRAP Defendant IV. Gugatan LT tersebut telah ditolak berturut- turut oleh Pengadilan Negeri Jakarta Selatan pada tanggal 19 September 2012 dan Pengadilan Tinggi DKI Jakarta pada tanggal 21 Oktober 2013, dan menghukum LT untuk membayar biaya perkara untuk kedua tingkat pengadilan. Kemudian pada tanggal 1 November 2013, LT kembali mengajukan gugatan yang sama kepada Pengadilan Negeri Jakarta Selatan dengan cara mengubah para tergugat menjadi JRBM Tergugat I, Sri Darmawan Tergugat II dan JRN Tergugat III. Sampai dengan periode pelaporan, proses persidangan telah mencapai tahap penyerahan berkas eksepsi kompetensi absolut oleh para tergugat ke Majelis Hakim Pengadilan Negeri Jakarta Selatan. LT’s lawsuit has been rejected successively by the District Court of South Jakarta on September 19, 2012 and the High Court of Jakarta on October 21, 2013, and punished LT to pay court costs for both level of courts Then on November 1, 2013, LT re-filed the same lawsuit to the District Court of South Jakarta by changing the defendants into JRBM Defendant I, Sri Darmawan Defendant II and JRN Defendant III. As of reporting period, the proceedings have reached a stage of submission of absolute competence exception file by the defendants to the Panel of Judges of District Court of South Jakarta. b. Perkara Arbitrase di London b. Arbitration Case in London Pada tanggal 21 September 2012, Avocet Mining Plc. Avocet telah mengajukan permohonan arbitrase melawan JPartners dan JRN ke London Court of International Arbitration LCIA dalam kaitannya dengan perselisihan yang timbul sehubungan dengan Sale Purchase Agreement, Interconditionality Agreement, the Assignment and the Undertaking. On September 21, 2012, Avocet Mining Plc. Avocet has filed request for arbitration against JPartners and JRN to the London Court of International Arbitration LCIA in relation to the disputes arising out of and in connection with the Sale and Purchase Agreements, the Interconditionality Agreement, the Assignment and the Undertaking. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, para pihak di arbitrase masih menunggu keputusan mengenai penentuan tanggal sidanghearing dari pihak arbiter. As of date of completion of the consolidated financial statements, the parties in the arbitration is still waiting for decision on the determination of the date of the trial hearing from the arbiter.