REVENUE continued - 14.6 Discount rates

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 571 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 24. BEBAN PENJUALAN

24. SELLING EXPENSES 30 Juni

30 Juni June June 2016 2015 Biaya pengangkutan 20,093,299 24,884,151 Barging Waktu berlabuh 735,862 807,828 Demurage Komisi keagenan 691,349 492,390 Agency fees Analisis batubara 406,971 405,610 Coal analysis Lain-lain 1,540,874 10,017,666 Others 23,468,355 36,607,645 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 25. BEBAN UMUM DAN ADMINISTRASI

25. GENERAL AND ADMINISTRATION EXPENSES 30 Juni

30 Juni June June 2016 2015 Beban karyawan 7,829,763 7,948,025 Employee costs Biaya kantor 1,718,493 1,753,356 Office expenses Jasa profesional 1,212,399 1,866,634 Professional fees Penyusutan Catatan 11 429,623 482,394 Depreciation Note 11 Perizinan dan retribusi 477,398 335,602 Permits and retribution Lain-lain masing-masing di bawah AS100.000 740,848 863,565 Others each below US100,000 12,408,524 13,249,576 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 26. BEBANPENDAPATAN LAIN-LAIN, NETO

26. OTHER EXPENSESINCOME, NET 30 Juni

30 Juni June June 2016 2015 Labarugi selisih kurs, neto 1,609,936 10,530,210 Profitlosson foreign exchange, net Lain-lain, neto 4,010,342 6,084,521 Others, net 2,400,406 4,445,689 27. RUGI BERSIH PER SAHAM DASAR DAN DILUSI 27. BASIC AND DILUTED LOSS PER SHARE Rugi bersih per saham dasar dihitung dengan membagi laba bersih yang dapat diatribusikan kepada pemilik entitas induk dengan rata-rata tertimbang jumlah saham biasa yang beredar pada periode yang bersangkutan. Basic loss per share is calculated by dividing net income attributable to owners of the parent entity by the weighted-average number of ordinary shares outstanding during the respective period. 30 Juni 30 Juni June June 2016 2015 Rugi bersih yang dapat diatribusikan Net loss attributable to kepada pemilik entitas induk 17,482,045 13,339,254 owners of the parent entity Rata-rata tertimbang jumlah saham Weighted average number of biasa yang beredar 3,333,333,500 3,333,333,500 outstanding ordinary shares Rugi bersih per saham dasar 0.01 0.00 Basic loss per share Grup tidak memiliki efek yang bersifat dilutif pada 30 Juni 2016 dan 2015. The Group does not have any dilutive ordinary shares as at 30 June 2016 and 2015.