KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 546 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 6. PIUTANG USAHA, NETO

6. TRADE RECEIVABLES, NET 30 Juni

31 Desember June December 2016 2015 Pihak ketiga: Third parties: Dolar AS 48,497,978 54,097,126 US Dollars Dikurangi: provisi penurunan nilai 195,927 195,927 Less: provision for doubtful debt Piutang usaha - pihak ketiga, neto 48,302,051 53,901,199 Trade receivables - third parties, net Pihak berelasi: Related party: Dolar AS - PT Kariangau Power “KP” 2,170,671 2,171,003 PT Kariangau Power “KP” - - Bayan International Pte.Ltd “BI” 419,233 261,975 Bayan International Pte. Ltd. “BI” - Piutang usaha - Trade receivables - pihak berelasi, neto 2,589,904 2,432,978 related party, net Total piutang usaha 50,891,955 56,334,177 Total trade receivables Persentase piutang usaha - Percentage of trade pihak berelasi, neto receivables - related party, terhadap jumlah aset 0.31 0.26 net to total assets Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. Analisis umur piutang usaha dikurangi penyisihan adalah sebagai berikut: Aging analysis of trade receivables net of provisions is as follows: 30 Juni 31 Desember June December 2016 2015 Lancar 44,457,575 44,690,303 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 1,556,500 1,750,511 1 - 30 days 31 - 90 hari 1,270,475 3,039,075 31 - 90 days 90 hari 3,607,405 6,854,288 90 days 50,891,955 56,334,177 Pada tanggal 30 Juni 2016, piutang usaha sebesar AS195.927 telah lewat jatuh tempo lebih dari 90 hari 2015: AS195.927 mengalami penurunan nilai dan telah diprovisikan. As at 30 June 2016, trade receivables of US195,927 overdue for more than 90 days 2015: US195,927 were impaired and a provision has been accounted for. Mutasi provisi penurunan nilai piutang usaha adalah sebagai berikut: Movements in the Group’s provision for impairment of trade receivables are as follows: 30 Juni 31 Desember June December 2016 2015 Pada awal periode 195,927 195,927 At beginning of the period Provisi yang dibalik - - Reversal of provision Pada akhir periode 195,927 195,927 At the end of the period