UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah: ASET TETAP FIXED ASSETS

2016 Annual Report PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 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 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 yang memenangkan Grup untuk tambahan PPh Badan untuk tahun pajak 2009 sebesar AS10.007.669. Namun sampai dengan tanggal laporan keuangan ini, PIK belum menerima putusan PK dari MA. Perusahaan berkeyakinan bahwa tidak akan ada dampak yang material terhadap laporan keuangan dan arus kas Grup mengingat keputusan terakhir yang memenangkan Grup. The DGT has applied for reconsideration of tax appeal decisions issued in 2014 in favour of the Group to the Supreme Court, in which the DGT claims additional Corporate Income Tax is due for the fiscal year 2009 amounting to US10,007,669. However, as at the date of these financial statements, the Group has not received any decision from the Supreme Court. The Company believes there will be no material impact on the Group’s financial position and cash flows, given the latest decision was in favour of the Group. Pada tanggal laporan keuangan ini, Perusahaan, WBM, FKP, TSA, FSP, GBPC, DPP, PIK dan IP sedang dalam proses audit oleh DJP atas berbagai jenis pajak untuk tahun 2012 dan 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, WBM FKP, TSA, FSP, GBPC, DPP, PIK and IP are being audited by the DGT regarding various 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 Rp502.703.357.147 setara dengan AS37.645.758 2015: AS142.472.354 atas PPN dan pajak lainnya untuk tahun pajak 2008, 2009, 2013 dan 2014. During 2016, the Group has received tax refunds amounting to Rp502,703,357,147 equivalent to US37,645,758 2015: US142,472,354 for VAT and other taxes for the fiscal years 2008, 2009, 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. 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA 10. ADVANCES AND PREPAID EXPENSES 2016 2015 Uang muka pemasok 21,687,720 7,272,460 Advances to suppliers Uang muka untuk pembelian tanah 3,232,100 3,107,362 Advances for land purchases Uang muka lain-lain Other advances dibawah AS3.000.000 3,030,819 3,981,282 below US3,000,000 Biaya dibayar dimuka 701,773 768,046 Prepaid expenses 28,652,412 15,129,150 Bagian jangka pendek 12,737,148 5,485,372 Current portion Bagian jangka panjang 15,915,264 9,643,778 Non-current portion Laporan Tahunan 2016 PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 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 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA lanjutan

10. ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:

Included in the balance of advances are: 2016 2015 Pihak berelasi: Related parties: - BI 5,200,000 - BI - - KP - 1,510,298 KP - 5,200,000 1,510,298 Bagian jangka pendek 5,200,000 1,510,298 Current portion Bagian jangka panjang - - Non-current portion Persentase uang muka – pihak Percentage of advances – related berelasi terhadap jumlah aset 0.63 0.16 parties to total assets 11. ASET TETAP 11. FIXED ASSETS 2016 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 4,051,856 13,553,181 361,906,347 facilities Transportation Alat pengangkutan 171,905,780 775,162 336,806 173,017,748 equipment Peralatan dan Office furniture and perlengkapan kantor 10,029,352 69,780 1,088 10,098,044 equipment Machinery and Mesin dan peralatan 148,810,872 2,978,392 1,945,822 153,735,086 equipment Peralatan lain 627,481 28,950 - 656,431 Other equipment 683,675,817 7,904,140 15,834,721 707,414,678 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 19,415,527 16,010,596 12,132,072 facilities Lainnya 1,923,176 - - 1,923,176 Others 10,650,317 19,415,527 16,010,596 14,055,248 694,887,309 27,319,667 737,050 721,469,926 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 186,190,351 18,152,346 - 204,342,697 facilities Transportation Alat pengangkutan 108,950,614 14,057,976 102,984 123,111,574 equipment Peralatan dan Office furniture and perlengkapan kantor 9,011,690 849,815 71 9,861,434 equipment Machinery and Mesin dan peralatan 129,797,690 7,101,472 511,550 136,387,612 equipment Peralatan lain 619,544 4,962 - 624,506 Other equipment 434,569,889 40,166,571 408,637 474,327,823 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 327,353 - 327,353 - equipment Nilai buku bersih 259,990,067 247,142,103 Net book value 2016 Annual Report PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 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 11. ASET TETAP lanjutan

11. FIXED ASSETS continued