KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

116 PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual Report Lampiran 529 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated

3. KAS DAN SETARA KAS lanjutan

3. CASH AND CASH EQUIVALENTS continued

2010 2009 Deposito berjangka Time deposits Dolar AS US Dollars PT Bank Internasional - - PT Bank Internasional Indonesia Tbk. 332,337 84,897 Indonesia Tbk. - Standard Chartered Bank 153,022 - Standard Chartered Bank - Jumlah deposito berjangka Total time deposits – pihak ketiga 485,359 84,897 – third parties Total cash and Jumlah kas dan setara kas 1,444,684 900,013 cash equivalents Tingkat bunga rata-rata tahunan deposito berjangka diatas adalah sebagai berikut: The above time deposits earned interest at average annual rates as follows: 2010 2009 Dolar AS 0.75 - 2.5 2.25 - 6 US Dollars

4. PIUTANG USAHA

4. TRADE RECEIVABLES

2010 2009 Pihak ketiga: Third parties: Dolar AS US Dollars - Islands Group Limited 74,176 - Islands Group Limited - - Mitsui Co. Ltd. 80,770 - Mitsui Co. Ltd. - - Vitol Asia Pte. Ltd. 59,730 90,539 Vitol Asia Pte. Ltd. - - Korea East West Power,Co. Ltd. 50,529 Korea East West Power,Co. Ltd. - - J.P. Morgan Ventures Energy J.P. Morgan Ventures Energy - Corporation 57,641 - Corporation J. Aron Co. and - - J. Aron Co. dan Constellation Energy Constellation Energy Commodities Group, Inc. 49,708 46,521 Commodities Group, Inc. - Trafigura, Pte. Ltd. 32,593 - Trafigura, Pte. Ltd. - - Phoenix Commodities Private, Ltd. 30,041 -Phoenix Commodities Private, Ltd. - - Coal and Oil Company L.L.C. 20,592 104,215 Coal and Oil Company L.L.C. - - Adani Global Pte. Ltd. 1,167 42,179 Adani Global Pte. Ltd. - - TNB Fuel Service Sdn. Bhd. - 94,652 TNB Fuel Service Sdn. Bhd. - - Taiwan Power Company - 45,868 Taiwan Power Company - - Lain-lain masing-masing di bawah Others each below - Rp 30.000 65,439 67,495 Rp 30,000 522,386 491,469 Dikurangi: Less: - Penyisihan atas penurunan nilai 1,842 1,842 Allowance for impairment - Piutang usaha - pihak ketiga 520,544 489,627 Trade receivables - third parties Pihak yang memiliki hubungan istimewa: Related parties: Dolar AS US Dollars - Enel Trade S.p.A. 122,012 67,209 Enel Trade S.p.A. - - PT Kaltim Supacoal “KSC” 5,588 2,695 PT Kaltim Supacoal “KSC” - - PT Dinamika Energi Nusantara - 1,428 PT Dinamika Energi Nusantara - 127,600 71,332 117 PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual Report Lampiran 530 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated

4. PIUTANG USAHA lanjutan

4. TRADE RECEIVABLES continued

2010 2009 Rupiah Rupiah - Lain-lain masing-masing di bawah Others each below - Rp 1.000 - 225 Rp 1,000 - 225 Piutang usaha - pihak yang memiliki Trade receivables - hubungan istimewa, bersih 127,600 71,557 related parties, net Persentase piutang usaha - pihak yang Percentage of trade receivables - memiliki hubungan istimewa, bersih related parties, net terhadap jumlah aset 1.52 1.00 to total assets Analisis umur piutang usaha berdasarkan tanggal faktur adalah sebagai berikut: Aging analysis of trade receivables based on invoice date are as follows: 2010 2009 Lancar 445,219 464,645 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 153,087 - 1 - 30 days 31 - 90 hari 17,274 75,658 31 - 90 days 90 hari 32,564 20,881 90 days 648,144 561,184 Berdasarkan penelaahan atas status dari masing- masing akun piutang usaha pada tanggal neraca, manajemen Grup berpendapat bahwa penyisihan atas penurunan nilai pada tanggal 31 Desember 2010 dan 2009 telah mencukupi untuk menutup kemungkinan kerugian yang timbul dari piutang tersebut. Based on a review of the status of the individual accounts receivable at the balance sheet date, the Group’s management is of the opinion that the allowance for impairment as at 31 December 2010 and 2009 is adequate to cover possible losses from these trade receivables. Pada tanggal 31 Desember 2010 penerimaan dari perjanjian pembelian dan penjualan batubara antara Perusahaan dengan Enel Trade S.p.A. telah dijaminkan sebagai jaminan untuk pinjaman Perusahaan “Club Deal” lihat Catatan 15d. As of 31 December 2010, the proceeds of coal sales under the coal sale and purchase agreements between the Company and Enel Trade S.p.A. have been pledged as collateral for the Company’s loan the “Club Deal” refer to Note 15d. Pada tanggal 31 December 2010, piutang Perusahaan dari Mitsui Co. Ltd. telah dijaminkan sebagai jaminan untuk fasilitas kredit dari PT ANZ Panin Bank “ANZ Panin” lihat Catatan 26l. As of 31 December 2010, the Company’s receivables from Mitsui Co. Ltd. have been pledged as collateral for the credit facility from PT ANZ Panin Bank “ANZ Panin” refer to Note 26l. Lihat Catatan 25 untuk rincian transaksi dengan pihak yang memiliki hubungan istimewa. Refer to Note 25 for details of related party transactions.

5. PIUTANG LAIN-LAIN

5. OTHER RECEIVABLES

2010 2009 Pihak ketiga: Third parties: - Favor Sum Investment Ltd. 12,622 - Favor Sum Investment Ltd. - - Lain-lain masing-masing di bawah Rp 5.000 26,249 19,110 Others each below Rp 5,000 - 38,871 19,110 Porsi jangka pendek 38,871 13,014 Current portion Porsi jangka panjang - 6,096 Non-current portion