Other Information 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 - 97 - c. Gugatan Saban Hadjrati c. Saban Hadjrati Lawsuit Pada tanggal 11 April 2016, Saban Hadjarati Penggugat mengajukan gugatan di Pengadilan Negeri PN Kotamobagu di Kotamobagu berkaitan dengan Surat Gugatan Tuntutan Ganti Rugi terhadap JRBM. Dan pada tanggal 16 Januari 2017 gugatan Penggugat secara resmi telah ditolak oleh Majelis Hakim Pengadilan Negeri PN Kotamobagu dan telah berkekuatan hukum tetap in kracht van gewijsde. On April 11, 2016, Saban Hadjarati Plaintiff filed a lawsuit with the District Court of Kotamobagu in Kotamobagu in connection with the claim for compensation against JRBM. On January 16, 2017, the Plaintiff’s lawsuit has been rejected by the Panel of Judges of the District Court of Kotamobagu and has been legally binding and enforceable in kracht van gewijsde.

41. Pengungkapan Tambahan Laporan Arus Kas

Konsolidasian 41. Supplemental Disclosures for Consolidated Statements of Cash Flows Aktivitas investasi dan pendanaan yang tidak mempengaruhi kas: The following are the noncash investing and financing activities of the Group: 2016 Kapitalisasi biaya berikut ke aset Capitalization of the following costs into eksplorasi dan evaluasi: exploration and evaluation assets: Beban penyusutan 40,632 Depreciation expense Beban imbalan kerja jangka panjang 344,931 Long-term employee benefits expense Reklasifikasi aset eksplorasi dan evaluasi Reclasification of exploration and evaluation ke properti pertambangan assets to mining properties Penambahan aset tetap melalui Advances applied in additional property, uang muka 112,847 plant and equipment acquired Pembiayaan kembali pinjaman sindikasi 187,336,667 Refinancing syndycated loan Liabilitas yang timbul dari perolehan Liabilities arising from acquisition of aset tetap: property, plant and equipment: Sewa pembiayaan 5,109,227 Finance lease Utang lembaga keuangan bukan bank 59,421 Loans from non-bank financial institution

42. Standar Akuntansi Keuangan Baru

42. New Financial Accounting Standards

a. Diterapkan pada Tahun 2016 a. Adopted During 2016 Grup telah menerapkan standar akuntansi dan amandemen standar-standar akuntansi berikut, namun tidak mengakibatkan perubahan substansial terhadap kebijakan akuntansi Grup dan tidak memiliki dampak signifikan terhadap laporan keuangan konsolidasian: The Group has adopted the following accounting standard and amended accounting standards, which did not result in substantial changes to the Group’s accounting policies and had no material effect on the consolidated financial statements: 1. PSAK No. 4, Laporan Keuangan Tersendiri: Metode Ekuitas dalam Laporan Keuangan Tersendiri 1. PSAK No. 4, Separate Financial Statements: Equity Method in Separate Financial Statements 2. PSAK No. 5, Segmen Operasi 2. PSAK No. 5, Operating Segments 3. PSAK No. 7, Pengungkapan Pihak- pihak Berelasi 3. PSAK No. 7, Related Party Disclosures