CASH AND CASH EQUIVALENTS 2016

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 7. PIUTANG NON-USAHA

7. NON-TRADE RECEIVABLES 2016

2015 Pihak ketiga 13,286,669 16,010,509 Third parties Dikurangi: provisi penurunan nilai 6,203,117 - Less: provision for impairment Piutang non-usaha - Non-trade recevables pihak ketiga, neto 7,083,552 16,010,509 third parties, net Bagian jangka pendek 7,083,552 10,267,795 Current portion Bagian jangka panjang - 5,742,714 Non-current portion Pihak berelasi: Related parties: - KP 127,551 43,824 KP - - PT Bunga Permata Sari 9,079 8,659 PT Bunga Permata Sari - - PT Nirmala Matranusa “NMN” 54,317 7,796 PT Nirmala Matranusa “NMN” - - Lain-lain 34,107 30,651 Others - Jumlah piutang non-usaha - Non-trade receivables - pihak berelasi, neto 225,054 90,930 related parties, net Bagian jangka pendek - - Current portion Bagian jangka panjang 225,054 90,930 Non-current portion Persentase piutang non-usaha - Percentage of non-trade pihak berelasi, neto receivables - related parties, terhadap jumlah aset 0.03 0.01 net to total assets Piutang non-usaha terutama terdiri atas penjualan aset tetap dan transaksi yang ditagih kembali back charges. Non-trade receivables mainly consist of sales of fixed assets and back charges. Lihat Catatan 28 untuk transaksi dengan pihak berelasi. Refer to Note 28 for related party transactions. Pada tanggal 31 Desember 2016, piutang non-usaha sebesar AS6.203.117 telah lewat jatuh tempo lebih dari 90 hari 2015: nihil mengalami penurunan nilai dan telah diprovisikan. As at 31 December 2016, non-trade receivables of US6,203,117 overdue for more than 90 days 2015: nil were impaired and provided for. Mutasi provisi penurunan nilai piutang non-usaha adalah sebagai berikut: Movements in the Group’s provision for impairment of non-trade receivables are as follows: 2016 2015 Pada awal tahun - - At beginning of the year Provisi tahun berjalan 6,203,117 - Provision during the year Pada akhir tahun 6,203,117 - At the end of the year PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 8. PERSEDIAAN, NETO

8. INVENTORY, NET

2016 2015 Batubara 29,218,466 74,141,641 Coal Suku cadang dan material 16,545,722 16,332,642 Spare parts and materials Bahan bakar 799,331 914,613 Fuel 46,563,519 91,388,896 Dikurangi: penyisihan Less: allowance for obsolete persediaan usang 1,672,912 1,238,252 inventory 44,890,607 90,150,644 Mutasi penyisihan persediaan usang adalah sebagai berikut: The movement in allowance for obsolete inventory was as follows: 2016 2015 Saldo awal 1,238,252 651,556 Beginning balance Penambahan selama tahun berjalan 434,660 586,696 Additions during the year Saldo akhir 1,672,912 1,238,252 Ending balance Manajemen Grup berpendapat bahwa penyisihan persediaan usang telah mencukupi untuk menutup kerugian yang timbul dari persediaan usang tersebut. The Group’s management believes that the allowance for obsolete inventory is adequate to cover losses from obsolete inventory. Pada tanggal 31 Desember 2016, Grup melakukan penilaian persediaan batubara berdasarkan nilai realisasi bersih dan membukukan selisih dari nilai realisasi bersih dan biaya perolehan pada “beban pokok pendapatan” sebesar AS8.371.430 2015: AS16.296.116. As at 31 December 2016, the Group valued its coal inventory based on the net realisable value and recognised the difference between net realisable value and cost in “cost of revenue” amounting to US8,371,430 2015: US16,296,116. Pada tanggal 31 Desember 2016, persediaan tidak diasuransikan, karena manajemen telah menilai risiko kerugian adalah minimal. As at 31 December 2016, the inventory was not covered by insurance, as management has assessed the risk of loss as minimal. 9. PERPAJAKAN 9. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 2016 2015 Perusahaan The Company PPN 13,701,418 12,570,403 VAT Pajak Penghasilan 14,221,528 6,902,359 Corporate Income Tax 27,922,946 19,472,762 Entitas anak Subsidiaries PPN 35,320,621 54,546,041 VAT Pajak Penghasilan 44,435,109 26,651,396 Corporate Income Tax 79,755,730 81,197,437 Total 107,678,676 100,670,199 Total