Persediaan Inventories Financial Statements JRAP FS June 2017

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 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 June 30, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended June 30, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 49 -

9. Aset Tetap

9. Property, Plant and Equipment

Selisih kurs 1 Januari penjabaran 30 Juni January 1, Translation Penambahan Pengurangan Reklasifikasi June 30, 2017 adjustment Additions Deductions Reclassifications 2017 Biaya perolehan: At cost: Pemilikan langsung Direct acquisition Tanah 1,796,297 - - - - 1,796,297 Land Bangunan 96,115,878 - 409,437 - - 96,525,315 Buildings Kendaraan 5,086,152 - - - - 5,086,152 Vehicles Perlengkapan kantor 6,348,067 - 362,894 - 2,436 6,708,525 Office equipment Pabrik, mesin dan peralatan 230,814,055 - 751,644 - 373,008 231,192,691 Plant, machinery and equipment Jalan dan saluran 24,913,632 - 1,244,928 - - 26,158,560 Road and earthworks Konstruksi dalam penyelesaian 1,666,874 - 6,666,420 375,444 8,708,738 Construction in progress Aset sewa pembiayaan 65,438,993 - 6,167,431 - - 71,606,424 Leased assets Jumlah 432,179,948 - 15,602,754 - - 447,782,702 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisition Bangunan 13,652,429 - 2,353,628 - - 16,006,057 Buildings Kendaraan 4,756,867 - 92,159 - - 4,849,026 Vehicles Perlengkapan kantor 5,245,192 - 213,731 - - 5,458,923 Office equipment Pabrik, mesin dan peralatan 88,295,177 - 4,777,644 - - 93,072,821 Plant, machinery and equipment Jalan dan saluran 16,930,082 - 245,677 - - 17,175,759 Road and earthworks Aset sewa pembiayaan 27,685,969 - 3,632,751 - - 31,318,720 Leased assets Jumlah 156,565,716 - 11,315,590 - - 167,881,306 Total Nilai Tercatat 275,614,232 279,901,396 Net Book Value Changes during 2017 Perubahan selama tahun 2017 Selisih kurs 1 Januari penjabaran 31 Desember January 1, Translation Penambahan Pengurangan Reklasifikasi December 31, 2016 adjustment Additions Deductions Reclassifications 2016 Biaya perolehan: At cost: Pemilikan langsung Direct acquisition Tanah 1.796.297 - - - - 1.796.297 Land Bangunan 95.600.024 24 268.213 - 247.665 96.115.878 Buildings Kendaraan 5.231.298 - 139.682 284.828 - 5.086.152 Vehicles Perlengkapan kantor 5.727.765 6.105 475.372 - 151.035 6.348.067 Office equipment Pabrik, mesin dan peralatan 227.041.272 - 4.798.073 900.000 125.290 230.814.055 Plant, machinery and equipment Jalan dan saluran 24.878.628 - 17.252 - 17.752 24.913.632 Road and earthworks Konstruksi dalam penyelesaian 306.793 - 1.651.243 - 291.162 1.666.874 Construction in progress Aset sewa pembiayaan 60.735.173 1.601 4.705.421 - - 65.438.993 Leased assets Jumlah 421.317.250 7.730 12.055.256 1.184.828 - 432.179.948 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisition Bangunan 9.679.149 27 3.973.307 - - 13.652.429 Buildings Kendaraan 4.469.728 - 532.968 245.829 - 4.756.867 Vehicles Perlengkapan kantor 4.480.385 1.601 729.939 - 36.469 5.245.192 Office equipment Pabrik, mesin dan peralatan 79.295.413 - 9.533.072 495.000 38.308 88.295.177 Plant, machinery and equipment Jalan dan saluran 16.467.162 - 461.081 - 1.839 16.930.082 Road and earthworks Aset sewa pembiayaan 20.007.633 5.254 7.683.590 - - 27.685.969 Leased assets Jumlah 134.399.470 6.882 22.913.957 740.829 - 156.565.716 Total Nilai Tercatat 286.917.780 275.614.232 Net Book Value Changes during 2016 Perubahan selama tahun 2016 Pengurangan aset tetap merupakan penjualan dan penghapusan aset tetap tertentu sebagai berikut: Deductions pertain to the sale of certain property, plant and equipment with details as follows: