NON-TRADE RECEIVABLES 31 Maret LKFS Bayan Resources 0317

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 8. PERSEDIAAN, NETO

8. INVENTORY, NET

31 Maret 31 Desember March December 2017 2016 Batubara 40,658,720 29,218,466 Coal Suku cadang dan material 17,436,569 16,545,722 Spare parts and materials Bahan bakar 593,022 799,331 Fuel 58,688,311 46,563,519 Dikurangi: penyisihan Less: allowance for obsolete persediaan usang 1,674,190 1,672,912 inventory 57,014,121 44,890,607 Mutasi penyisihan persediaan usang adalah sebagai berikut: The movement in allowance for obsolete inventory was as follows: 31 Maret 31 Desember March December 2017 2016 Saldo awal 1,672,912 1,238,252 Beginning balance Penambahan selama periode berjalan 1,278 434,660 Additions during the period Saldo akhir 1,674,190 1,672,912 Ending balance Manajemen Grup berpendapat bahwa penyisihan persediaan usang telah mencukupi untuk menutup kerugian yang timbul dari persediaan usang tersebut. The Group’s management believes that the allowance for obsolete inventory is adequate to cover losses from obsolete inventory. Pada tanggal 31 Maret 2017, Grup melakukan penilaian persediaan batubara berdasarkan nilai realisasi bersih dan membukukan selisih dari nilai realisasi bersih dan biaya perolehan pada “beban pokok pendapatan” sebesar AS615.983 2016: AS8.371.430. As at 31 March 2017, the Group valued its coal inventory based on the net realisable value and recognised the difference between net realisable value and cost in “cost of revenue” amounting to US615,983 2016: US8,371,430. Pada tanggal 31 Maret 2017, persediaan tidak diasuransikan, karena manajemen telah menilai risiko kerugian adalah minimal. As at 31 March 2017, the inventory was not covered by insurance, as management has assessed the risk of loss as minimal. 9. PERPAJAKAN 9. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 31 Maret 31 Desember March December 2017 2016 Perusahaan The Company PPN 6,182,232 13,701,418 VAT Pajak Penghasilan 15,064,390 14,221,528 Corporate Income Tax 21,246,622 27,922,946 Entitas anak Subsidiaries PPN 28,225,739 35,320,621 VAT Pajak Penghasilan 28,651,772 44,435,109 Corporate Income Tax 56,877,511 79,755,730 Total 78,124,133 107,678,676 Total PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 9. PERPAJAKAN lanjutan

9. TAXATION continued a. Pajak dibayar dimuka lanjutan

a. Prepaid taxes continued 31 Maret

31 Desember March December 2017 2016 Bagian jangka pendek Current portion PPN 158,812 32,610,963 VAT Pajak Penghasilan 7,233,612 1,754,330 Corporate Income Tax 7,392,424 34,365,293 Bagian jangka panjang Non-current portion PPN 34,249,159 16,411,076 VAT Pajak Penghasilan 36,482,550 56,902,307 Corporate Income Tax 70,731,709 73,313,383 Total 78,124,133 107,678,676 Total b. Utang pajak b. Taxes payable 31 Maret 31 Desember March December 2017 2016 Pajak Penghasilan Corporate Income Tax Entitas anak 21,980,067 13,405,129 Subsidiaries Pajak lain-lain Other taxes Perusahaan 4,132,288 504,826 The Company Entitas anak 5,901,706 6,899,123 Subsidiaries 10,033,994 7,403,949 Total 32,014,061 20,809,078 Total c. Beban pajak penghasilan

c. Income tax expense 31 Maret

31 Maret March March 2017 2016 Kini Current - Non final 14,363,986 2,946,033 Non-final - Tangguhan 1,112,306 1,650,574 Deferred 13,251,680 1,295,459