COST OF REVENUE 2016 - 13.1 - 14.6

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 574 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 28. TRANSAKSI DENGAN PIHAK BERELASI lanjutan

28. RELATED PARTY TRANSACTIONS continued 2016

2015 Biaya pengangkutan dan sewa Accrued barging and vessel kapal yang masih harus dibayar: rental expenses: - ASL 197,753 676,979 ASL - Persentase dari biaya pengangkutan As a percentage of accrued dan sewa kapal yang masih harus barging and vessel rental dibayar 7.19 13.32 expense Penjualan batubara: Coal sales: - Enel Trade S.p.A. - 3,997,263 Enel Trade S.p.A. - - KP - 1,891,545 KP - - 5,888,808 Persentase dari jumlah pendapatan - 1.27 As a percentage of total revenue Beban sewa kendaraan: Vehicle rental expenses: - NMN 197,266 196,237 NMN - Persentase dari beban sewa dan As a percentage of rental and mobilisasi 5.47 9.84 mobilisation expenses Beban sewa kantor: Office rental expenses: - NMN 2,400,552 2,400,552 NMN - As a percentage of office Persentase dari beban sewa kantor 71.98 68.54 expenses Beban sewa listrik: Electricity expense: - KP 2,144,671 181,952 KP - As a percentage of electricity Persentase dari beban sewa listrik 93.97 53.52 expenses Biaya pengangkutan: Barging expense: - ASL 4,295,464 6,410,728 ASL - As a percentage of barging Persentase dari biaya pengangkutan 9.14 15.81 expense Pendapatan pengangkutan: Freight income: - BI 141,919 240,846 BI - Persentase dari pendapatan As a percentage of freight pengangkutan 68.48 26.64 income Penalti pemutusan kontrak: Contract termination penalties: - Enel Trade S.p.A. 11,000,000 8,000,000 Enel Trade S.p.A. - As a percentage of Persentase dari beban penjualan 16.88 12.19 selling expenses Penjualan batubara ke pihak berelasi ditetapkan berdasarkan kontrak-kontrak penjualan, yang pada umumnya menggunakan indeks internasional dan domestik sebagai bahan acuan yang disesuaikan dengan spesifikasi batubara dan lokasi pengiriman. Sales of coal to related parties are set based on sales contracts which generally use international and domestic indices as benchmarks which are adjusted for coal specifications and location of deliveries.