COST OF REVENUE 2016 BEBAN PENJUALAN SELLING EXPENSES

Laporan Tahunan 2016 PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 571 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 23. BEBAN POKOK PENDAPATAN

23. COST OF REVENUE 2016

2015 Biaya produksi: Production costs: Pengupasan tanah Overburden removal termasuk bahan bakar 90,733,875 135,716,495 including fuel Pertambangan dan pengangkutan batubara 54,489,516 64,324,265 Coal mining and hauling Beban penyusutan lihat Catatan 11 39,329,927 42,965,719 Depreciation refer to Note 11 Beban karyawan 24,963,067 22,537,435 Employee costs Perbaikan dan pemeliharaan 13,417,723 12,900,512 Repairs and maintenance Amortisasi properti pertambangan Amortisation of mining properties lihat Catatan 13 5,211,447 8,671,861 refer to Note 13 Lain-lain masing-masing Others di bawah AS5.000.000 27,463,212 23,190,340 each below US5,000,000 255,608,767 310,306,627 Royaltiiuran eksploitasi 38,444,222 37,760,204 Royaltyexploitation fees Persediaan batubara Coal inventory - Awal tahun 74,141,641 67,004,555 At the beginning of year - - Pembelian batubara 6,099,273 1,304,361 Coal purchases - - Akhir tahun 29,218,466 74,141,641 At the end of year - Beban pokok pendapatan 345,075,437 342,234,106 Cost of revenue Rincian pemasokkontraktor dengan transaksi melebihi 10 dari jumlah beban pokok pendapatan: Details of supplierscontractors with transactions representing more than 10 of total cost of revenue: 2016 2015 PT Thiess Contractors Indonesia PT Thiess Contractors Indonesia “Thiess” 58,451,710 53,482,262 “Thiess” PT Leighton Contractors Indonesia PT Leighton Contractors Indonesia “LCI” 7,974,691 41,856,155 “LCI” 66,426,401 95,338,417 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 24. BEBAN PENJUALAN 24. SELLING EXPENSES 2016 2015 Biaya pengangkutan 46,999,859 40,546,301 Barging Penalti pemutusan kontrak 12,048,556 20,000,000 Contract termination penalties Komisi keagenan 2,532,965 1,038,372 Agency fees Analisis batubara 2,171,728 787,420 Coal analysis Waktu berlabuh 1,304,677 2,594,005 Demurrage Lain-lain 117,336 664,167 Others 65,175,121 65,630,265 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 2016 Annual Report PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 572 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 25. BEBAN UMUM DAN ADMINISTRASI

25. GENERAL AND ADMINISTRATION EXPENSES 2016