TRADE RECEIVABLES, NET continued 31 Maret

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 7. PIUTANG NON-USAHA

7. NON-TRADE RECEIVABLES 31 Maret

31 Desember March December 2017 2016 Pihak ketiga 14,494,496 13,286,669 Third parties Dikurangi: provisi penurunan nilai 6,203,117 6,203,117 Less: provision for impairment Piutang non-usaha - Non-trade recevables pihak ketiga, neto 8,291,379 7,083,552 third parties, net Bagian jangka pendek 8,291,379 7,083,552 Current portion Bagian jangka panjang - - Non-current portion Pihak berelasi: Related parties: - KP 116,348 127,551 KP - - PT Bunga Permata Sari 8,986 9,079 PT Bunga Permata Sari - - PT Nirmala Matranusa “NMN” 37,048 54,317 PT Nirmala Matranusa “NMN” - - Lain-lain 35,076 34,107 Others - Jumlah piutang non-usaha - Non-trade receivables - pihak berelasi, neto 197,458 225,054 related parties, net Bagian jangka pendek - - Current portion Bagian jangka panjang 197,458 225,054 Non-current portion Persentase piutang non-usaha - Percentage of non-trade pihak berelasi, neto receivables - related parties, terhadap jumlah aset 0.02 0.03 net to total assets Piutang non-usaha terutama terdiri atas penjualan aset tetap dan transaksi yang ditagih kembali back charges. Non-trade receivables mainly consist of sales of fixed assets and back charges. Lihat Catatan 28 untuk transaksi dengan pihak berelasi. Refer to Note 28 for related party transactions. Pada tanggal 31 Maret 2017, piutang non-usaha sebesar AS6.203.117 telah lewat jatuh tempo lebih dari 90 hari 2016: AS6.203.117 mengalami penurunan nilai dan telah diprovisikan. As at 31 March 2017, non-trade receivables of US6,203,117 overdue for more than 90 days 2016: US6,203,117 were impaired and provided for. Mutasi provisi penurunan nilai piutang non-usaha adalah sebagai berikut: Movements in the Group’s provision for impairment of non-trade receivables are as follows: 31 Maret 31 Desember March December 2017 2016 Pada awal periode 6,203,117 - At beginning of the period Provisi periode berjalan - 6,203,117 Provision during the period Pada akhir periode 6,203,117 6,203,117 At the end of the period PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 8. PERSEDIAAN, NETO

8. INVENTORY, NET

31 Maret 31 Desember March December 2017 2016 Batubara 40,658,720 29,218,466 Coal Suku cadang dan material 17,436,569 16,545,722 Spare parts and materials Bahan bakar 593,022 799,331 Fuel 58,688,311 46,563,519 Dikurangi: penyisihan Less: allowance for obsolete persediaan usang 1,674,190 1,672,912 inventory 57,014,121 44,890,607 Mutasi penyisihan persediaan usang adalah sebagai berikut: The movement in allowance for obsolete inventory was as follows: 31 Maret 31 Desember March December 2017 2016 Saldo awal 1,672,912 1,238,252 Beginning balance Penambahan selama periode berjalan 1,278 434,660 Additions during the period Saldo akhir 1,674,190 1,672,912 Ending balance Manajemen Grup berpendapat bahwa penyisihan persediaan usang telah mencukupi untuk menutup kerugian yang timbul dari persediaan usang tersebut. The Group’s management believes that the allowance for obsolete inventory is adequate to cover losses from obsolete inventory. Pada tanggal 31 Maret 2017, Grup melakukan penilaian persediaan batubara berdasarkan nilai realisasi bersih dan membukukan selisih dari nilai realisasi bersih dan biaya perolehan pada “beban pokok pendapatan” sebesar AS615.983 2016: AS8.371.430. As at 31 March 2017, the Group valued its coal inventory based on the net realisable value and recognised the difference between net realisable value and cost in “cost of revenue” amounting to US615,983 2016: US8,371,430. Pada tanggal 31 Maret 2017, persediaan tidak diasuransikan, karena manajemen telah menilai risiko kerugian adalah minimal. As at 31 March 2017, the inventory was not covered by insurance, as management has assessed the risk of loss as minimal. 9. PERPAJAKAN 9. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 31 Maret 31 Desember March December 2017 2016 Perusahaan The Company PPN 6,182,232 13,701,418 VAT Pajak Penghasilan 15,064,390 14,221,528 Corporate Income Tax 21,246,622 27,922,946 Entitas anak Subsidiaries PPN 28,225,739 35,320,621 VAT Pajak Penghasilan 28,651,772 44,435,109 Corporate Income Tax 56,877,511 79,755,730 Total 78,124,133 107,678,676 Total