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PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2015 Tidak diaudit dan 31 Desember 2014 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2015 dan 2014 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 March 31, 2015 Unaudited and December 31, 2014 Audited and For the Periods Ended March 31, 2015 and 2014Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 109 - b. Perkara Arbitrase di London b. Arbitration Case in London Pada tanggal 21 September 2012, Avocet Mining Plc. Avocet telah mengajukan permohonan arbitrase melawan JPartners dan JRN ke London Court of International Arbitration LCIA dalam kaitannya dengan perselisihan yang timbul sehubungan dengan Sale Purchase Agreement, Interconditionality Agreement, the Assignment and the Undertaking. On September 21, 2012, Avocet Mining Plc. Avocet has filed request for arbitration against JPartners and JRN to the London Court of International Arbitration LCIA in relation to the disputes arising out of and in connection with the Sale and Purchase Agreements, the Interconditionality Agreement, the Assignment and the Undertaking. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, para pihak di arbitrase masih menunggu keputusan dari arbiter di LCIA. As of date of completion of the consolidated financial statements, the parties in the arbitration is still waiting for decision from arbiter in the LCIA. c. Gugatan PT Pani Dharma Mas c. PT Pani Dharma Mas Lawsuit Pada tanggal 10 September 2014, Stephen Walters selaku direktur di PT Pani Dharma Mas dan yang juga mewakili kepentingan One Asia Penggugat mengajukan gugatan terhadap Dewan Pengurus KUD, Abdul Kadir Akib, Abdul Aziz Fusen Akib, Uns Mbuinga dan Direktur PEG, masing-masing disebut sebagai Tergugat I sampai dengan Tergugat V di Pengadilan Negeri Marisa di Pohuwato dan Surat Panggilan Sidang diterima oleh PEG tanggal 7 Oktober 2014. Gugatan tersebut berkaitan dengan sengketa pemutusan kerjasama antara KUD dengan PT Prima Mineralindo Nusantara One Asia Group dan kerjasama yang dilakukan oleh KUD dengan PEG. Masih berkaitan dengan gugatan Penggugat tersebut di atas, selanjutnya pada tanggal 03 Desember 2014, PT Puncak Emas Gorontalo kembali menerima 2 dua Surat Panggilan Sidang melalui Panitera Pengadilan Negeri Jakarta Selatan terkait dengan Gugatan Intervensi masing-masing tanggal 13 November 2014 yang diajukan oleh One Asia Resources Ltd. Penggugat Intervensi terhadap Stephen Walters selaku Direktur Utama PT Pani Dharma Mas, Dewan Pengurus KUD Dharma Tani Marisa, Abdul Kadir Akib, Abdul Azis Fuzen Akib, Uns Mbuinga dan PT Puncak Emas Gorontalo masing-masing selaku Tergugat Intervensi I sampai dengan Tergugat Intervensi VI On September 10, 2014, Stephen Walters as director in PT Pani Dharma Mas and representing One Asia‟s interest Plaintiff filed a lawsuit against Dewan Pengurus KUD, Abdul Kadir Akib, Abdul Aziz Fusen Akib, Uns Mbuinga and Director of PEG, as Defendant I until Defendant V, respectively, in Distric Court of Marisa in Pohuwato and the Trial Notice was received by PEG dated on October 7, 2014. The lawsuit is in connection with the termination of the cooperation between KUD and PT Prima Mineralindo Nusantara One Asia Group and the cooperation between KUD and PEG. Still related to the lawsuit that was brought by the Plaintiff as referred above, subsequently on December 03, 2014, PT Puncak Emas Gorontalo has received 2 two Trial Notices through the Court Registrar of the District Court of South Jakarta in connection with Intervene Lawsuit dated November 13, 2014 which were filed by One Asia Resouces Ltd and Boyke Abidin respectively as the Intervener Plaintiff against Stephen Walters as the President Director of PT Pani Dharma Mas, Dewan Pengurus KUD Dharma Tani Marisa,Abdul Kadir Akib,Abdul Azis Fuzen Akib, Uns Mbuinga and PT Puncak Emas Gorontalo respectively as Intervene Defendant I until Intervene Defendant VI. PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2015 Tidak diaudit dan 31 Desember 2014 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2015 dan 2014 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 March 31, 2015 Unaudited and December 31, 2014 Audited and For the Periods Ended March 31, 2015 and 2014Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 110 - Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian, proses persidangan di Pengadilan Negeri Marisa di Pohuwato masih berlangsung. As of date of completion of the consolidated financial statements, the trial process in Distcit Court of Marisa in Pohuwato is still ongoing.

41. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian

41. Supplemental Disclosures for Consolidated Statements of Cash Flows

Aktivitas investasi dan pendanaan yang tidak mempengaruhi kas: The following are the noncash investing and financing activities of the Group: 31 Desember 2014 Kapitalisasi biaya berikut ke aset Capitalization of the following costs into eksplorasi dan evaluasi: exploration and evaluation assets: Beban penyusutan 29,368 Depreciation expense Beban imbalan kerja jangka panjang 934,593 Long-term employee benefits expense Kapitalisasi biaya berikut ke Capitalization of the following costs properti pertambangan: into mining properties: Beban penyusutan 574,411 Depreciation expense Beban imbalan kerja jangka panjang - Long-term employee benefits expense Cadangan penutupan tambang 5,679,525 Mine closure reserve Penambahan aset tetap melalui Additional property, plant and equipment acquired uang muka 1,003,784 through down payments Bunga pinjaman yang dikapitalisasi ke Capitalized borrowing costs into aset tetap 3,576,215 property, plant and equipment Liabilitas yang timbul dari perolehan Liabilities arising from acquistion of aset tetap: property, plant and equipment: Sewa pembiayaan 2,385,763 Finance lease Utang lembaga keuangan bukan bank - Loans from non-bank financial institution Utang usaha - Trade accounts payable 42. Penyajian Kembali dan Reklasifikasi 42. Restatement and Reclassifications Berikut adalah akun-akun pada laporan posisi keuangan konsolidasian pada tanggal 1 Januari 2013 31 Desember 2012 dan laporan laba rugi kompehensif konsolidasian untuk tahun yang berakhir 31 Desember 2013, telah disajikan kembali sebagai akibat penerapan ISAK No. 29 Catatan 2b dan direklasifikasi agar sesuai dengan penyajian laporan keuangan konsolidasian tahun 2014: Following are the accounts in the consolidated statements of financial position as of January 1, 2013 December 31, 2012 and consolidated statement of comprehensive income for the year ended December 31, 2013, which have been restated due to adoption of ISAK No. 29 Note 2b and reclassified to conform with 2014 consolidated financial statements‟ presentation: