Beban Pokok Penjualan Financial Statements JRAP FS March 2017

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016 Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of March 31, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended March 31, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 77 -

30. Amortisasi dan Penghapusan

30. Amortization and Write-off

2017 2016 Amortisasi properti pertambangan Amortization of mining properties Catatan 11 2,085,026 3,542,514 Note 11 Jumlah 2,085,026 3,542,514 Total

31. Beban Bunga dan Beban Keuangan Lainnya

31. Interest and Other Financial Charges

2017 2016 Bunga atas: Interest on: Pinjaman bank jangka panjang Catatan 21 2,987,400 2,002,929 Long-term bank loans Note 21 Pinjaman kepada pihak berelasi Loan from related parties Catatan 35 1,999,226 2,001,651 Note 35 Pinjaman bank jangka pendek Catatan 14 716,229 514,763 Short-term bank loans Note 14 Sewa pembiayaan Catatan 20 296,815 420,714 Finance lease Note 20 Akresi cadangan penutupan tambang Mine closure reserve accretion Catatan 22 191,801 255,596 Note 22 Pinjaman dari pihak ketiga Catatan 18 6,200 257,833 Loan from a third party Note 18 Utang lembaga keuangan Loans from non-bank bukan bank Catatan 19 1,968 1,010 financial institution Note 19 Beban keuangan 472,844 Financial charges Jumlah 6,672,483 5,454,496 Total

32. Liabilitas Imbalan Kerja Jangka Panjang

32. Long-term Employee Benefits Liability

Untuk entitas Grup yang berdomisili di Indonesia besarnya liabilitas imbalan kerja jangka panjang dihitung berdasarkan peraturan yang berlaku, yakni Undang-Undang No. 13 Tahun 2003. Tidak terdapat pendanaan khusus yang disisihkan sehubungan dengan imbalan kerja jangka panjang tersebut. For Group’s entities domiciled in Indonesia, the amount of long-term employee benefits liability is determined based on Law No. 13 Year 2003. No funding of the benefits has been made to date. Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup dilakukan oleh PT Prima Bhaksana Lestari Prima Aktuaria, aktuaris independen, tertanggal 9 Januari 2017. The latest actuarial valuation of the Group’s long-term employee benefits liability was calculated by PT Prima Bhaksana Lestari Prima Aktuaria, an independent actuary, in its report dated January 9, 2017. Jumlah karyawan Grup yang berhak atas imbalan pasca-kerja tersebut sebanyak 1.744 karyawan tidak diaudit pada tanggal 31 Desember 2016. Number of eligible employees of the Group is 1,744 employees unaudited as of December 31, 2016, respectively.