Administrasi Administration TAXATION continued f.

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 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 10. UANG MUKA DAN BIAYA DIBAYAR DIMUKA

10. ADVANCES AND PREPAID EXPENSES 30 Juni

31 Desember June December 2016 2015 Uang muka pemasok 9,025,084 7,272,460 Advance for suppliers Uang muka tanah 3,206,042 3,107,362 Advance for land Uang muka lain-lain Others advances dibawah AS3.000.000 4,796,102 3,981,282 below US3,000,000 Biaya dibayar dimuka 519,094 768,046 Prepaid expenses 17,546,322 15,129,150 Bagian lancar 11,880,612 5,485,372 Current portion Bagian tidak lancar 5,665,710 9,643,778 Non-current portion 11. ASET TETAP 11. FIXED ASSETS 30 JuniJune2016 Pengurangan Saldo awal Transfer Saldo akhir Beginning Penambahan Disposal Ending balance Additions Transfers balance Biaya perolehan Acquisition cost Tanah 8,001,022 - - 8,001,022 Land Bangunan dan fasilitas Buildings and port pelabuhan 344,301,310 986,688 - 345,287,998 facilities Transportation Alat pengangkutan 171,905,780 295,127 177,780 172,023,127 equipment Peralatan dan Office furniture and perlengkapan kantor 10,029,352 14,595 1,131 10,042,816 equipment Machinery and Mesin dan peralatan 148,810,872 936,661 272,362 149,475,171 equipment Peralatan lain 627,481 5,103 - 632,584 Other equipment 683,675,817 2,238,174 451,273 685,462,718 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 561,175 - - 561,175 equipment Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 8,727,141 12,967,900 - 21,695,041 facilities Lainnya 1,923,176 - - 1,923,176 Others 10,650,317 12,967,900 - 23,618,217 694,887,309 15,206,074 451,273 709,642,110 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 186,190,351 8,568,964 - 194,759,315 facilities Transportation Alat pengangkutan 108,950,614 7,353,508 177,780 116,126,342 equipment Peralatan dan Office furniture and perlengkapan kantor 9,011,690 429,218 71 9,440,837 equipment Machinery and Mesin dan peralatan 129,797,690 4,285,928 272,283 133,811,335 equipment Peralatan lain 619,544 2,888 - 622,432 Other equipment 434,569,889 20,640,506 450,134 454,760,261 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 327,353 70,147 - 397,500 equipment Nilai buku bersih 259,990,067 254,484,349 Net book value PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 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 11. ASET TETAP lanjutan

11. FIXED ASSETS continued

31 DesemberDecember 2015 Pengurangan Saldo awal Transfer Saldo akhir Beginning Penambahan Disposal Ending balance Additions Transfers balance Biaya perolehan Acquisition cost Tanah 8,001,022 - - 8,001,022 Land Bangunan dan fasilitas Buildings and port pelabuhan 275,194,702 2,599,465 66,507,143 344,301,310 facilities Transportation Alat pengangkutan 167,042,510 637,728 4,225,542 171,905,780 equipment Peralatan dan Office furniture and perlengkapan kantor 9,956,451 69,851 3,050 10,029,352 equipment Machinery and Mesin dan peralatan 151,180,391 3,580,466 5,949,985 148,810,872 equipment Peralatan lain 621,407 6,074 - 627,481 Other equipment 611,996,483 6,893,584 64,785,750 683,675,817 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 561,175 - - 561,175 equipment Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 40,331,996 40,588,600 72,193,455 8,727,141 facilities Lainnya 2,899,358 169,469 1,145,651 1,923,176 Others 43,231,354 40,758,069 73,339,106 10,650,317 655,789,012 47,651,653 8,553,356 694,887,309 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 169,890,184 16,300,167 - 186,190,351 facilities Transportation Alat pengangkutan 93,933,751 15,446,652 429,789 108,950,614 equipment Peralatan dan Office furniture and perlengkapan kantor 8,054,926 956,764 - 9,011,690 equipment Machinery and Mesin dan peralatan 125,184,792 11,169,665 6,556,767 129,797,690 equipment Peralatan lain 612,631 6,913 - 619,544 Other equipment 397,676,284 43,880,161 6,986,556 434,569,889 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan 187,059 140,294 - 327,353 equipment Nilai buku bersih 257,925,669 259,990,067 Net book value Penyusutan dibebankan pada akun-akun berikut ini: Depreciation expense was charged to the following accounts: 30 Juni 30 Juni June June 2016 2015 Beban pokok pendapatan lihat Catatan 23 20,281,030 22,166,068 Cost of revenue refer to Note 23 Beban umum dan administrasi General and administration lihat Catatan 25 429,623 482,394 expenses refer to Note 25 Aset eksplorasi dan evaluasi - 125,125 Exploration and evaluation assets 20,710,653 22,773,587