Tambahan Modal Financial Statements JRAP FS June 2017

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 2017 dan 2016 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 June 30, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended June 30, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 76 - Tidak ada pembelian dari pemasok pihak ketiga yang melebihi 10 dari jumlah penjualan. There are no purchases from any third party supplier which exceeded 10 of the total sales. 29. Beban Umum dan Administrasi 29. General and Administrative Expenses 2017 2016 Gaji dan tunjangan 10,643,686 10,616,186 Salaries and w ages Royalti 3,411,482 3,077,581 Royalty Sew a 1,255,607 1,317,985 Rental Transportasi dan akomodasi 622,009 877,106 Transportation and accomodation Jasa prof esional 531,807 241,096 Prof essional f ees Perlengkapan kantor 519,564 318,924 Of f ice supplies Penyusutan Catatan 9 499,124 823,166 Depreciation Note 9 Asuransi 493,197 475,512 Insurance Beban imbalan kerja jangka panjang 409,175 825,688 Long-term employee benef its Perbaikan dan pemeliharaan 26,180 192,508 Repairs and maintenance Lain-lain 4,755,813 4,697,582 Others Jumlah 23,167,644 23,463,334 Total

30. Amortisasi dan

Penghapusan 30. Amortization and Write-off 2017 2016 Amortisasi properti pertambangan Amortization of mining properties Catatan 11 4,422,369 5,768,441 Note 11 Jumlah 4,422,369 5,768,441 Total 31. Beban Bunga dan Beban Keuangan Lainnya 31. Interest and Other Financial Charges 2017 2016 Bunga atas: Interest on: Pinjaman bank jangka panjang Catatan 21 6.157.330 4.876.664 Long-term bank loans Note 21 Pinjaman kepada pihak berelasi Loan from related parties Catatan 35 3.970.961 4.024.616 Note 35 Pinjaman bank jangka pendek Catatan 14 1.094.085 990.086 Short-term bank loans Note 14 Sew a pembiayaan Catatan 20 552.297 845.878 Finance lease Note 20 Akresi cadangan penutupan tambang Mine closure reserve accretion Catatan 22 386.578 548.183 Note 22 Pinjaman dari pihak ketiga Catatan 18 6.200 512.900 Loan from a third party Note 18 Utang lembaga keuangan Loans from non-bank bukan bank Catatan 19 3.714 1.846 f inancial institution Note 19 Beban keuangan 1.134.185 29.166 Financial charges Jumlah 13.305.350 11.829.339 Total