FINANCIAL RISK MANAGEMENT continued d. Salinghapus aset keuangan dan liabilitas

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5108 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 35. KEPENTINGAN NONPENGENDALI

35. NON-CONTROLLING INTERESTS 31 MaretMarch 2017

Bagian atas Penghasilan labarugi komprehensif Saldo awal netoShare lainnyaOther Saldo akhir Beginning in net Dividen comprehensive Ending balance incomeloss Dividend income balance KRL 62,533,388 539,588 - - 63,072,976 Lain-lainOthers 13,516,105 2,468,344 - - 15,984,449 76,049,493 3,007,932 - - 79,057,425 31 Desember December 2016 Bagian atas Penghasilan labarugi komprehensif Saldo awal netoShare lainnyaOther Saldo akhir Beginning in net Dividen comprehensive Ending balance incomeloss Dividend income balance KRL 79,990,436 17,457,048 - - 62,533,388 Lain-lainOthers 9,890,461 6,717,269 3,091,625 - 13,516,105 89,880,897 10,739,779 3,091,625 - 76,049,493 36. TRANSAKSI NON KAS 36. NON-CASH TRANSACTIONS Transaksi non kas yang penting pada tanggal 31 Maret 2017 adalah mengkreditkan utang usaha, akrual dan utang lain-lain sebesar AS3.423.875 2016: AS3.123.212 dan penjualan aset tetap dengan mendebit piutang sebesar ASnihil 2016: AS178.806. The principal non-cash transactions as at 31 March 2017 are credit to trade payables, accruals and other payables of US3,423,875 2016: US3,123,212 and sales of fixed assets debited to non-trade receivables amounted to USnil 2016: US178,806. 37. PERISTIWA SETELAH PERIODE PELAPORAN 37. EVENTS AFTER THE REPORTING PERIOD a. Pada bulan April 2017, Perusahaan menerima restitusi PPh badan untuk tahun pajak 2013, sebesar Rp 92.597.515.915 setara dengan AS7.003.220. a. In April 2017, the Company received Corporate Income Tax refunds for fiscal year 2013, amounting to Rp92,597,515,915 equivalent to US7,003,220. b. Pada bulan April 2017, PIK menerima restitusi PPN untuk tahun pajak 2015, sebesar Rp2.115.535.757 setara dengan AS158.812. b. In April 2017, PIK received VAT refunds for fiscal year 2015, amounting to Rp2,115,535,757 equivalent to US158,812. c. Pada bulan April 2017, Perusahaan telah mengadakan perjanjian untuk transaksi lindung nilai pembelian bahan bakar untuk tahun 2017 dengan Engie Global Markets. Pelaksanaan pembayaran akan dilakukan secara bulanan dan berakhir pada tangggal 31 Desember 2017. c. In April 2017, the Company has entered into a transaction to hedge 2017 fuel purchases with Engie Global Markets. The settlements are arrange monthly and the contracts expire on 31 December 2017. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5109 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 37. PERISTIWA SETELAH PERIODE PELAPORAN lanjutan 37. EVENTS AFTER THE REPORTING PERIOD continued d. Pada bulan April 2017, Perusahaan melakukan pembayaran pinjaman secara sukarela sebesar AS 20.000.000 lihat catatan 16. d. In April 2017 the Company made a voluntary prepayment under the TLF amounting to US 20,000,000 refer to note 16. e. Pada tanggal 10 April 2017, PT Orkida Makmur “PT OM”, telah menerima putusan dari Pengadilan Tata Usaha Negara Samarinda sehubungan dengan perkara antara PT Senyiur Sukses Pratama selaku Penggugat dengan Kepala Badan Perizinan dan Penanaman Modal Daerah Pemerintah Provinsi Kalimantan Timur “BPPMD” selaku Tergugat dan PT OM selaku Tergugat II Intervensi, dimana Majelis Hakim telah memutuskan antara lain mengabulkan gugatan Penggugat, menyatakan batal Surat Keputusan Tergugat dan memerintahkan Tergugat untuk mencabut Surat Keputusan yang yang menjadi obyek sengketa Tata Usaha Negara tersebut. Atas putusan PTUN Samarinda tersebut, BPPMD dan PT OM telah menyatakan banding. e. On 10 April 2017, PT Orkida Makmur “PT OM” has received the decision of the Samarinda Administrative Court “Samarinda PTUN” in relation to the case between PT Senyiur Sukses Pratama as Plaintiff versus Head of the Regional Permit and Capital Investment Agency “BPPMD” of the East Kalimantan Province Government as Defendant and PT OM as Defendant II in Intervention, in which the Panel of Judges has decided, inter alia, to grant the petition of the Plaintiff, to declare null and void the Decision of the Defendant, and order the Defendant to revoke the Decision which constitutes the object of dispute of such Administrative Court. In respect of such Samarinda PTUN decision, BPPMD and PT OM have declared their intention to file for appeal.