Aset pajak tangguhan Deferred tax assets

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 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 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA lanjutan

10. ADVANCES AND PREPAID EXPENSES continued Termasuk dalam saldo uang muka adalah:

Included in the balance of advances are: 2016 2015 Pihak berelasi: Related parties: - BI 5,200,000 - BI - - KP - 1,510,298 KP - 5,200,000 1,510,298 Bagian jangka pendek 5,200,000 1,510,298 Current portion Bagian jangka panjang - - Non-current portion Persentase uang muka – pihak Percentage of advances – related berelasi terhadap jumlah aset 0.63 0.16 parties to total assets 11. ASET TETAP 11. FIXED ASSETS 2016 Pengurangan Saldo awal Transfer Saldo akhir Beginning Penambahan Disposal Ending balance Additions Transfers balance Biaya perolehan Acquisition cost Tanah 8,001,022 - - 8,001,022 Land Bangunan dan fasilitas Buildings and port pelabuhan 344,301,310 4,051,856 13,553,181 361,906,347 facilities Transportation Alat pengangkutan 171,905,780 775,162 336,806 173,017,748 equipment Peralatan dan Office furniture and perlengkapan kantor 10,029,352 69,780 1,088 10,098,044 equipment Machinery and Mesin dan peralatan 148,810,872 2,978,392 1,945,822 153,735,086 equipment Peralatan lain 627,481 28,950 - 656,431 Other equipment 683,675,817 7,904,140 15,834,721 707,414,678 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 561,175 - 561,175 - equipment Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 8,727,141 19,415,527 16,010,596 12,132,072 facilities Lainnya 1,923,176 - - 1,923,176 Others 10,650,317 19,415,527 16,010,596 14,055,248 694,887,309 27,319,667 737,050 721,469,926 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 186,190,351 18,152,346 - 204,342,697 facilities Transportation Alat pengangkutan 108,950,614 14,057,976 102,984 123,111,574 equipment Peralatan dan Office furniture and perlengkapan kantor 9,011,690 849,815 71 9,861,434 equipment Machinery and Mesin dan peralatan 129,797,690 7,101,472 511,550 136,387,612 equipment Peralatan lain 619,544 4,962 - 624,506 Other equipment 434,569,889 40,166,571 408,637 474,327,823 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 327,353 - 327,353 - equipment Nilai buku bersih 259,990,067 247,142,103 Net book value PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 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 11. ASET TETAP lanjutan

11. FIXED ASSETS continued

2015 Pengurangan Saldo awal Transfer Saldo akhir Beginning Penambahan Disposal Ending balance Additions Transfers balance Biaya perolehan Acquisition costs Tanah 8,001,022 - - 8,001,022 Land Bangunan dan fasilitas Buildings and port pelabuhan 275,194,702 2,599,465 66,507,143 344,301,310 facilities Transportation Alat pengangkutan 167,042,510 637,728 4,225,542 171,905,780 equipment Peralatan dan Office furniture and perlengkapan kantor 9,956,451 69,851 3,050 10,029,352 equipment Machinery and Mesin dan peralatan 151,180,391 3,580,466 5,949,985 148,810,872 equipment Peralatan lain 621,407 6,074 - 627,481 Other equipment 611,996,483 6,893,584 64,785,750 683,675,817 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 561,175 - - 561,175 equipment Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 40,331,996 40,588,600 72,193,455 8,727,141 facilities Lainnya 2,899,358 169,469 1,145,651 1,923,176 Others 43,231,354 40,758,069 73,339,106 10,650,317 655,789,012 47,651,653 8,553,356 694,887,309 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 169,890,184 16,300,167 - 186,190,351 facilities Transportation Alat pengangkutan 93,933,751 15,446,652 429,789 108,950,614 equipment Peralatan dan Office furniture and perlengkapan kantor 8,054,926 956,764 - 9,011,690 equipment Machinery and Mesin dan peralatan 125,184,792 11,169,665 6,556,767 129,797,690 equipment Peralatan lain 612,631 6,913 - 619,544 Other equipment 397,676,284 43,880,161 6,986,556 434,569,889 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 187,059 140,294 - 327,353 equipment Nilai buku bersih 257,925,669 259,990,067 Net book value Penyusutan dibebankan pada akun-akun berikut ini: Depreciation expenses were charged to the following accounts: 2016 2015 Beban pokok pendapatan lihat Catatan 23 39,329,927 42,965,719 Cost of revenue refer to Note 23 Beban umum dan administrasi General and administrative lihat Catatan 25 836,644 929,611 expenses refer to Note 25 Aset dalam penyelesaian - 125,125 Construction in progress 40,166,571 44,020,455