Iuran kehutanan Forestry fee Kewajiban atas IUP Eksplorasi Exploration IUP obligations Penundaaan kegiatan eksploitasi

Laporan Tahunan 2016 PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 583 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 29. PERJANJIAN PENTING, KOMITMEN DAN KONTINJENSI lanjutan 29. SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued o. Perjanjian pertambangan batubara di daerah perbatasan bersama o. Agreement for the mining of coal on the common boundary Pada tanggal 24 Agustus 2007, WBM dan Arutmin mengadakan perjanjian pengelolaan pertambangan batubara di perbatasan daerah pertambangan mereka. Perjanjian ini bertujuan untuk memaksimalkan pengambilan cadangan batubara di dekat daerah perbatasan. Perjanjian tersebut mengatur biaya dan kewajiban atas aktivitas penambangan tersebut. On 24 August 2007, WBM and Arutmin entered into an agreement for the mining of coal on the common boundary of their mining areas. The purpose of the agreement is to maximise the exploitation of coal reserves near the boundary area. The agreement governs the costs and liabilities which may arise from the mining activities. p. Iuran kehutanan p. Forestry fee WBM, GBP, BT, BS dan MCM WBM, GBP, BT, BS and MCM Berdasarkan Peraturan Pemerintah, seluruh perusahaan yang memiliki aktivitas di dalam area hutan produksi dan hutan lindung namun kegiatannya tidak berhubungan dengan kegiatan kehutanan memiliki kewajiban untuk membayar iuran kehutanan sebesar Rp 1.750.000 sampai Rp 4.000.000 per hektar per tahun. WBM, GBP, BT, BS dan MCM mengakui iuran ini dengan dasar akrual. Based on Government Regulations, all companies which have activities in production and protected forest areas which are not related to forestry activities will have an obligation to pay a forestry fee ranging from Rp 1,750,000 to Rp 4,000,000 per hectare annually. WBM, GBP, BT, BS and MCM have recognised this fee on an accrual basis. q. Kewajiban atas IUP Eksplorasi q. Exploration IUP obligations Berdasarkan IUP eksplorasi, BAS, DE, TJ, TA, OM, SK, SA, AU, CA, MBE, MEL, MCM dan BKL diwajibkan untuk membayar iuran tetap sesuai ketentuan yang berlaku. Pursuant to their Exploration IUPs, BAS, DE, TJ, TA, OM, SK, SA, AU, CA, MBE, MEL, MCM and BKL shall pay dead rent based on the prevailing regulation. r. Penundaaan kegiatan eksploitasi r. Suspension of exploitation activity Pada tanggal 21 April 2014, FKP menerima Surat Persetujuan Perpanjangan Penundaan Kegiatan suspensi dari Direktorat Jenderal Mineral, Batubara dan Panas Bumi “DJMBP” terhitung mulai tanggal 27 Oktober 2013 sampai 26 Oktober 2014 untuk area KW.05PB0108. FKP telah menerima beberapa kali Surat Perpanjangan dan perpanjangan yang terakhir diterima pada 29 Oktober 2016 yang berlaku sampai 28 Oktober 2017. On 21 April 2014, FKP received an approval letter for the extension of suspension from the Director General of Mineral, Coal and Geothermal Resources “DGMCG” which is valid from 27 October 2013 until 26 October 2014 for area KW.05PB0108. FKP has received extension letters several times and the latest extension was received on 29 October 2016 which is valid until 28 October 2017. Pada tanggal 25 Agustus 2014, PIK menerima Surat Persetujuan Perpanjangan Penundaan Kegiatan suspensi dari DJMBP terhitung sampai dengan tanggal 2 Maret 2015 untuk area KW.05PB0065. Pada tanggal penerbitan laporan keuangan konsolidasian ini, PIK sedang dalam proses perpanjangannya. On 25 August 2014, PIK received an approval letter for the extension of suspension from the DGMCG which is valid until 2 March 2015 for area KW.05PB0065. As at the date of these consolidated financial statements, PIK is in the process of extending this agreement. 2016 Annual Report PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 584 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 29. PERJANJIAN PENTING, KOMITMEN DAN KONTINJENSI lanjutan 29. SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued s. Undang-Undang Pertambangan No. 42009

s. Mining Law No. 42009