EXPLORATION AND EVALUATION ASSETS MINING PROPERTIES

lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 170 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 557 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 12. ASET EKSPLORASI DAN EVALUASI

12. EXPLORATION AND EVALUATION ASSETS

2014 Saldo awal Beginning Penambahan Jumlah balance Additions Total Area yang belum Areas which have not had ditemukan sumber daya yet measured and terukur dan terindikasi indicated resources KM AUS 3,549,381 - 3,549,381 KM AUS Lain-lain masing-masing Others each below di bawah AS100.000 1,052,890 164,367 1,217,257 US100,000 4,602,271 164,367 4,766,638 Provision for Provisi penurunan nilai impairment loss KM AUS 3,549,381 - 3,549,381 KM AUS Lain-lain masing-masing Others each below di bawah AS100.000 - 1,217,257 1,217,257 US100,000 3,549,381 1,217,257 4,766,638 Nilai buku bersih 1,052,890 - Net book value 2013 Saldo awal Beginning Penambahan Jumlah balance Additions Total Area yang belum Areas which have not had ditemukan sumber daya yet measured and terukur dan terindikasi indicated resources KM AUS 3,549,381 - 3,549,381 KM AUS Lain-lain masing-masing Others each below di bawah AS100.000 722,910 329,980 1,052,890 US100,000 4,272,291 329,980 4,602,271 Provision for Provisi penurunan nilai impairment loss KM AUS 3,549,381 - 3,549,381 KM AUS 3,549,381 - 3,549,381 Nilai buku bersih 722,910 1,052,890 Net book value Pada tanggal 31 Desember 2014, manajemen mencatat provisi penurunan nilai atas semua jumlah aset eksplorasi dan evaluasi seperti yang telah diungkapkan dalam Catatan 13. On 31 December 2014, management recognised a full provision for impairment loss of exploration and evaluation assets as disclosed in Note 13. 2014 AnnUAl REpoRt PT Bayan Resources Tbk 171 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 558 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 13. PROPERTI PERTAMBANGAN

13. MINING PROPERTIES

2014 Saldo awal Beginning Penambahan Jumlah balance Additions Total Harga perolehan Acquisition costs Properti pertambangan Mining properties dari akuisisi 501,087,500 - 501,087,500 from acquisition Pertambangan yang sedang dikembangkan 1,520,177 74,784 1,594,961 Mines under development Pertambangan yang berproduksi 38,839,311 18,340 38,857,651 Mines in production Saldo akhir 541,446,988 93,124 541,540,112 Ending balance Akumulasi amortisasi Accumulated amortization Properti pertambangan Mining properties dari akuisisi 1,239,688 - 1,239,688 from acquisition Pertambangan yang berproduksi 17,280,339 1,036,299 18,316,638 Mines in production 18,520,027 1,036,299 19,556,326 Penyisihan penurunan nilai Provision for impairment Properti pertambangan Mining properties dari akuisisi 40,856,526 155,235,771 196,092,297 from acquisition Nilai buku bersih 482,070,435 325,891,489 Net book value 2013 Saldo awal Beginning Penambahan Jumlah balance Additions Total Harga perolehan Acquisition costs Properti pertambangan Mining properties dari akuisisi 501,087,500 - 501,087,500 from acquisition Pertambangan yang sedang dikembangkan 1,418,478 101,699 1,520,177 Mines under development Pertambangan yang berproduksi 38,238,550 600,761 38,839,311 Mines in production Saldo akhir 540,744,528 702,460 541,446,988 Ending balance Akumulasi amortisasi Accumulated amortization Properti pertambangan Mining properties dari akuisisi 1,239,688 - 1,239,688 from acquisition Pertambangan yang berproduksi 15,571,789 1,708,550 17,280,339 Mines in production 16,811,477 1,708,550 18,520,027 Penyisihan penurunan nilai Provision for impairment Properti pertambangan Mining properties dari akuisisi - 40,856,526 40,856,526 from acquisition Nilai buku bersih 523,933,051 482,070,435 Net book value lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 172 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 559 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 13. PROPERTI PERTAMBANGAN lanjutan

13. MINING PROPERTIES continued