Kepentingan Nonpengendali 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 - 76 - 2017 2016 Biaya produksi: Production costs: Biaya pertambangan 7,502,005 12,242,461 Mining costs Biaya pengolahan 6,482,786 6,532,561 Process plant costs Beban penyusutan Catatan 9 5,588,438 6,118,836 Depreciation Note 9 Beban amortisasi Catatan 11 2,500,995 1,717,225 Amortization Note 11 Biaya pengilangan 303,863 - Refining cost Biaya reklamasi Catatan 22 - Reclamation costs Note 22 Biaya penutupan tambang - Mine closure costs 22,378,087 26,611,084 Bijih dalam stockpile : Ore in stockpile: Awal tahun 16,827,771 14,608,451 Beginning of the year Akhir periode 13,559,835 12,443,001 End of the period 3,267,936 2,165,450 Barang dalam proses: Work in process: Awal tahun 8,541,667 4,057,177 Beginning of the year Akhir periode 8,347,163 5,714,973 End of the period 194,504 1,657,796 Barang jadi: Finished goods: Awal tahun 16,051,844 5,712,727 Beginning of the year Akhir periode 15,966,029 9,720,338 End of the period 85,815 4,007,611 Beban pokok penjualan 25,926,342 23,111,127 Cost of sales Tidak ada pembelian dari pemasok pihak ketiga yang melebihi 10 dari jumlah penjualan. There are no purchases from any third party supplier which exceeded 10 of the total sales.

29. Beban Umum dan Administrasi

29. General and Administrative Expenses

2017 2016 Gaji dan tunjangan 5,168,107 4,691,513 Salaries and wages Royalti 1,261,487 1,069,305 Royalty Sewa 629,305 665,164 Rental Jasa profesional 606,613 - Professional fees Transportasi dan akomodasi 309,654 323,038 Transportation and accomodation Asuransi 272,265 - Insurance Penyusutan Catatan 9 250,431 718,237 Depreciation Note 9 Representasi dan jamuan 240,314 118,404 Representation and entertainment Perlengkapan kantor 212,043 151,783 Office supplies Beban imbalan kerja jangka panjang 190,512 480,314 Long-term employee benefits Pajak dan perijinan 98,425 - Taxes and licenses Perbaikan dan pemeliharaan 15,188 107,939 Repairs and maintenance Lain-lain 2,297,740 2,518,328 Others Jumlah 11,552,084 10,844,025 Total