Komitmen akuisisi KRL Acquisition commitment of KRL

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 592 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 30. BEBAN KARYAWAN

30. EMPLOYEE EXPENSES 30 Juni

30 Juni June June 2016 2015 Beban karyawan 19,958,281 19,636,608 Employee expenses Beban karyawan terdiri dari gaji, upah dan cadangan imbalan pascakerja. Employee expenses represent salaries, wages and provision for employee benefits. Pada tanggal 30 Juni 2016, Grup memiliki karyawan 2,015 31 December 2015: 2.038 karyawan. The Group has 2,015 employees as at 30 June 2016 31 December 2015: 2,038 employees. 31. INFORMASI SEGMEN USAHA 31. SEGMENT INFORMATION Berdasarkan informasi keuangan yang digunakan oleh Direksi sebagai pengambil keputusan operasional dalam mengevaluasi kinerja segmen dan menentukan alokasi sumber daya yang dimilikinya, manajemen menetapkan segmen Grup berdasarkan aktivitas per entitas. Seluruh transaksi antar segmen telah dieliminasi. Based on the financial information used by the Board of Directors as the chief operating decision-maker in evaluating the performance of segments and in the allocation of resources, management considers the Group’s segments based on each entity’s activities. All transactions between segments have been eliminated. Direksi telah menentukan segmen operasi berdasarkan penjualan batubara dan non-batubara karena keputusan stratejik yang diambil oleh Direksi didasarkan atas segmen tersebut. The Board of Directors has determined the operating segments based on coal and non-coal sales considering that strategic decisions that are taken by the Board of Directors are based on those segments. Informasi segmen usaha Perusahaan dan entitas anak adalah sebagai berikut: Segment information of the Company and its subsidiaries is as follows: 30 JuniJune 2016 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-Coal Elimination Consolidated Pendapatan: Revenue: Pendapatan di luar External segment segmen 211,245,661 10,421,687 - 221,667,348 revenue Pendapatan antar Inter-segment segmen 36,170,078 46,349,665 82,519,743 - revenue Pendapatan 247,415,739 56,771,352 82,519,743 221,667,348 Net revenue Laba kotor 88,492,531 9,618,176 32,726,216 65,384,491 Gross profit General and Beban umum administration dan administrasi 9,681,339 2,746,360 19,175 12,408,524 expense Beban penjualan 49,044,797 7,734,734 33,311,176 23,468,355 Selling expenses Beban keuangan 17,132,016 6,687,088 3,937 23,823,041 Finance expenses Penghasilan keuangan 14,999,046 34,093 14,659,241 373,898 Finance income Penurunan nilai 46,000,000 - - 46,000,000 Impairment charges Pendapatan lain-lain, neto 927,362 201,739 3,126,029 2,400,405 Other income, net Rugilaba sebelum pajak 17,493,213 7,717,652 17,185,072 42,341,937 Lossprofit before tax Manfaatbeban pajak Income tax benefit penghasilan 6,404,773 142,983 11,642,475 5,094,719 expense Rugilaba periode berjalan 23,843,986 7,860,635 5,542,597 37,247,218 Lossprofit for the period 30 JuniJune 2016 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-Coal Elimination Consolidated Aset segmen 1,473,622,601 275,697,064 913,726,183 835,593,482 Segment assets Liabilitas segmen 931,411,111 197,456,597 427,550,722 701,316,986 Segment liabilities Acquisition of Perolehan aset tetap 19,748,928 7,451,108 11,993,962 15,206,074 fixed assets Penyusutan 8,575,956 12,927,359 792,662 20,710,653 Depreciation Amortisasi properti pertambangan - Amortisasion of mining pertambangan yang properties - mines berproduksi 3,721,568 1,193 214,683 3,508,078 in production PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 593 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 31. INFORMASI SEGMEN USAHA lanjutan

31. SEGMENT INFORMATION continued

30 JuniJune 2015 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-Coal Elimination Consolidated Pendapatan: Revenue: Pendapatan di luar External segment segmen 237,859,539 15,888,973 - 253,748,512 revenue Pendapatan antar Inter-segment segmen 75,296,120 60,344,701 144,891,199 9,250,378 revenue Pendapatan 313,155,659 76,233,674 144,891,199 244,498,134 Net revenue Laba kotor 69,799,973 23,756,384 40,743,278 52,813,079 Gross profit Beban penjualan 60,275,909 10,833,182 34,501,446 36,607,645 Selling expenses Beban keuangan 22,715,331 4,929,422 12,118,476 15,526,277 Finance expenses General and Beban umum administration dan administrasi 10,946,372 2,303,204 - 13,249,576 expense Penghasilan keuangan 960,292 25,563 - 985,855 Interest income Pendapatan lain-lain, bersih 2,431,894 33,056 2,046,851 4,445,689 Other income, net Rugilaba sebelum pajak 25,609,241 5,749,195 3,829,793 16,030,253 Lossprofit before tax Manfaatbeban pajak Income tax benefit penghasilan 6,556,374 3,045,845 526,305 2,984,224 expense Rugilaba periode berjalan 19,052,867 2,703,350 3,303,488 13,046,029 Lossprofit for the period 31 DesemberDecember 2015 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-Coal Elimination Consolidated Aset segmen 1,506,554,831 280,032,864 848,735,967 937,851,728 Segment assets Liabilitas segmen 958,636,678 191,025,467 383,970,432 765,691,713 Segment liabilities Acquisition of Perolehan aset tetap 20,486,433 30,524,417 3,359,197 47,651,653 fixed assets Penyusutan 20,687,671 26,157,723 2,824,939 44,020,455 Depreciation Amortisasi properti pertambangan - Amortisasion of mining pertambangan yang properties - mines berproduksi 8,671,861 2,382 2,382 8,671,861 in production Perusahaan berdomisili di Indonesia. Mayoritas aset tidak lancar Grup berada di Indonesia. Pendapatan yang diperoleh dari pelanggan luar negeri disajikan sebagai berikut: The Company is domiciled in Indonesia. The majority of the Group’s non-current assets are located in Indonesia. Revenue from external customers generated from other countries are presented as follows: 30 Juni 30 Juni June June 2016 2015 Area penjualan Sales area - Asia Utara Cina, Jepang, Korea, North Asia China, Japan, Korea, - Hongkong dan Taiwan 59,442,601 88,018,596 Hong Kong and Taiwan - Asia Tenggara Malaysia, South East Asia Malaysia, - Thailand dan Filipina, Thailand and Philippines, tidak termasuk Indonesia 61,703,430 46,473,225 excluding Indonesia - Asia Selatan India, Pakistan South Asia India, Pakistan - dan Sri Lanka 76,449,858 82,734,723 and Sri Lanka - Eropa, Amerika Serikat dan Europe, United States and - Amerika Selatan - 4,015,962 South America - Domestik 24,071,459 23,255,628 Domestic - 221,667,348 244,498,134