Prepayments, Advances and Other Current

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013, 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012 serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013 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 October 31, 2014 and 2013, December 31, 2013 and January 1, 2013 December 31, 2012 and for the Ten-Month Periods Ended October 31, 2014 and 2013 Figures are Presented in United States Dollar, unless Otherwise Stated - 66 -

9. Aset Eksplorasi dan Evaluasi

9. Exploration and Evaluation Assets

31 Desember 31 OktoberOctober 31, December 31, 2014 2013 2013 Aset eksplorasi dan evaluasi pada Exploration and evaluation assets area of interest: per area of interest: Doup 34.627.070 28.436.423 28.989.572 Doup Pani 26.512.934 20.965.330 21.493.326 Pani Lanut Extension 8.051.168 1.759.940 1.951.075 Lanut Extension Seruyung 2.794.808 - - Seruyung Jumlah 71.985.980 51.161.693 52.433.973 Total Mutasi dari aset eksplorasi dan evaluasi berdasarkan area of interest adalah sebagai berikut: The changes in the exploration and evaluation assets per area of interest are as follows: 1 Januari 31 Oktober January 1, Penambahan Pengurangan Reklasifikasi October 31, 2014 Additions Deductions Reclassifications 2014 Doup 28.989.572 5.637.498 - - 34.627.070 Doup Pani 21.493.326 5.019.608 - - 26.512.934 Pani Lanut Extension 1.951.075 6.100.093 - - 8.051.168 Lanut Extension Seruyung - 2.794.808 - - 2.794.808 Seruyung Jumlah 52.433.973 19.552.007 - - 71.985.980 Total Area Area Changes during period 2014 Ten months Perubahan selama periode 2014 Sepuluh bulan Pelepasan entitas anak Catatan 1c 1 Januari Disposed 31 Oktober January 1, subsidiary Penambahan Pengurangan Reklasifikasi October 31, 2013 Note 1c Additions Deductions Reclassifications 2013 Doup 24.589.455 - 3.846.968 - - 28.436.423 Doup Pani 14.381.547 - 6.583.783 - - 20.965.330 Pani Lanut Extension 2.334.073 - 1.161.880 1.736.013 - 1.759.940 Lanut Extension Seruyung 4.035.806 - 1.727.352 - 5.763.158 - Seruyung Tompira 14.001.782 14.001.782 - - - - Tompira Jumlah 59.342.663 14.001.782 13.319.983 1.736.013 5.763.158 51.161.693 Total Area Area Changes during period 2013 Ten months Perubahan selama periode 2013 Sepuluh bulan Pelepasan entitas anak Catatan 1c 1 Januari Disposed 31 Desember January 1, subsidiary Penambahan Pengurangan Reklasifikasi December 31, 2013 Note 1c Additions Deductions Reclassifications 2013 Doup 24.589.455 - 4.400.117 - - 28.989.572 Doup Pani 14.381.547 - 7.111.779 - - 21.493.326 Pani Lanut Extension 2.334.073 - 1.353.015 1.736.013 - 1.951.075 Lanut Extension Seruyung 4.035.806 - 1.727.352 - 5.763.158 - Seruyung Tompira 14.001.782 14.001.782 - - - - Tompira Jumlah 59.342.663 14.001.782 14.592.263 1.736.013 5.763.158 52.433.973 Total Area Area Changes during 2013 One year Perubahan selama tahun 2013 Satu tahun PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013, 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012 serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013 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 October 31, 2014 and 2013, December 31, 2013 and January 1, 2013 December 31, 2012 and for the Ten-Month Periods Ended October 31, 2014 and 2013 Figures are Presented in United States Dollar, unless Otherwise Stated - 67 - Reklasifikasi pada periode 2013 merupakan jumlah biaya eksplorasi dan evaluasi aset yang dipindahkan ke properti pertambangan setelah cadangan terbukti telah ditentukan di Seruyung Catatan 10. Reclassifications in 2013 represents the total cost of exploration and evaluation assets transferred to mining properties as proven reserves has been determined in Seruyung area Note 10. Pengurangan di periode 2013 merupakan penghapusan aset eksplorasi dan evaluasi Catatan 29. Deduction in 2013 represents write-off of exploration and evaluation assets Note 29. Pemulihan aset eksplorasi dan evaluasi tergantung pada keberhasilan pengembangan dan eksploitasi komersial atau penjualan area of interest tersebut. The ultimate recovery of exploration and evaluation assets is dependent upon successful development and commercial exploitation or sale of the area of interest. Manajemen berpendapat bahwa tidak terdapat penurunan nilai atas aset eksplorasi dan evaluasi. Management believes that there is no impairment in value of the exploration and evaluation assets. 10. Properti Pertambangan 10. Mining Properties 31 Desember 31 OktoberOctober 31, December 31, 2014 2013 2013 Properti pertambangan pada area of interest: Mining properties per area of interest: Lanut dan Bakan 236.767.713 228.136.913 230.591.799 Lanut and Bakan Penjom 258.382.305 248.987.305 250.731.305 Penjom Seruyung 8.368.058 6.047.356 6.261.752 Seruyung Jumlah 503.518.076 483.171.574 487.584.856 Total Dikurangi: Akumulasi amortisasi 149.596.925 127.820.783 131.209.956 Less: Accumulated amortization Bersih 353.921.151 355.350.791 356.374.900 Net Mutasi dari properti pertambangan berdasarkan area of interest adalah sebagai berikut: The changes in the mining properties per area of interest are as follows: 1 Januari 31 Oktober January 1, Penambahan Pengurangan Reklasifikasi October 31, 2014 Additions Deductions Reclassifications 2014 Tambang dalam pengembangan Mines under construction Bakan 15.549.721 5.543.743 - 21.093.464 - Bakan Seruyung 6.261.752 1.691.472 - 7.953.224 - Seruyung 21.811.473 7.235.215 - 29.046.688 - Tambang berproduksi Producing mines Lanut dan Bakan 149.039.865 - 9.064.416 21.093.464 161.068.913 Lanut and Bakan Penjom 156.293.562 7.651.000 7.549.954 - 156.394.608 Penjom Seruyung - - 1.637.647 7.953.224 6.315.577 Seruyung 305.333.427 7.651.000 18.252.017 29.046.688 323.779.098 Area Area Changes during period 2014 Ten months Perubahan selama periode 2014 Sepuluh bulan