Faktor risiko keuangan lanjutan Financial risk factors continued iii. Risiko likuiditas lanjutan

Laporan Tahunan 2015 | Annual Report 2015 231 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5106 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated 34. MANAJEMEN RISIKO KEUANGAN lanjutan 34. FINANCIAL RISK MANAGEMENT continued

a. Faktor risiko keuangan lanjutan

a. Financial risk factors continued iii. Risiko likuiditas lanjutan

iii. Liquidity risk continued Jatuh tempo kontraktual liabilitas keuangan Contractual maturities of financial liabilities Antara 3 Antara Antara bulan dan 1 dan 2 dan Lebih Kurang dari 1 tahun 2 tahun 5 tahun dari 3 bulan Between Between Between 5 tahun Less than 3 months 1 and 2 and Over Jumlah 3 months and 1 year 2 years 5 years 5 years Total Liabilitas Liabilities 31 Desember 2015 31 December 2015 Utang usaha 67,907,886 - - - - 67,907,886 Trade payables Akrual 61,010,589 - - - - 61,010,589 Accruals Pinjaman jangka panjang 9,692,603 29,290,834 38,876,925 681,643,036 - 759,503,398 Long-term loan Utang lain-lain 5,973,752 - - - - 5,973,752 Other payables Liabilitas derivatif 2,950,151 - - - - 2,950,151 Derivative liabilities Sewa pembiayaan 30,322 40,428 - - - 70,750 Finance leases 147,565,303 29,331,262 38,876,925 681,643,036 897,416,526 31 Desember 2014 31 December 2014 Utang usaha 167,951,999 - - - - 167,951,999 Trade payables Akrual 39,849,042 - - - - 39,849,042 Accruals Pinjaman jangka panjang 188,915,577 114,474,392 146,724,272 159,676,739 - 609,790,980 Long-term loan Utang lain-lain 4,995,165 - - - - 4,995,165 Other payables Liabilitas derivatif 4,674,803 3,033,303 3,033,303 - - 10,741,409 Derivative liabilities Sewa pembiayaan 33,552 100,657 78,288 - - 212,497 Finance leases 406,420,138 117,608,352 149,835,863 159,676,739 - 833,541,092 Berhubung sebagian besar porsi kewajiban Grup jatuh tempo dalam 12 bulan pada tanggal 31 Desember 2014, Manajemen Grup berdiskusi dengan krediturnya untuk merestrukturisasi pinjamannya. Restrukturisasi ini berhasil diselesaikan pada 22 Desember 2015 lihat Catatan 16. Given that a significant portion of the Groups obligations were due within 12 months as of 31 December 2014, the Groups management entered into discussions with its lenders to restructure its debt. This restructuring was successfully concluded on 22 December 2015 refer to Note 16.

b. Manajemen risiko permodalan