Inventories 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 - 49 -

9. Aset Tetap

9. Property, Plant and Equipment

Selisih kurs 1 Januari penjabaran 31 Maret January 1, Translation Penambahan Pengurangan Reklasifikasi March 31, 2017 adjustment Additions Deductions Reclassifications 2017 Biaya perolehan: At cost: Pemilikan langsung Direct acquisition Tanah 1,796,297 - - - - 1,796,297 Land Bangunan 96,115,878 - 405,621 - - 96,521,499 Buildings Kendaraan 5,086,152 - - - 5,086,152 Vehicles Perlengkapan kantor 6,348,067 - 188,140 - 2,436 6,533,771 Office equipment Pabrik, mesin dan peralatan 230,814,055 - 368,970 - 373,008 230,810,017 Plant, machinery and equipment Jalan dan saluran 24,913,632 - 537,072 - - 25,450,704 Road and earthworks Konstruksi dalam penyelesaian 1,666,874 - 844,257 - 375,444 2,886,575 Construction in progress Aset sewa pembiayaan 65,438,993 - 570,454 - - 66,009,447 Leased assets Jumlah 432,179,948 2,914,514 435,094,462 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisition Bangunan 13,652,429 - 1,176,334 - - 14,828,763 Buildings Kendaraan 4,756,867 - 50,681 - 4,807,548 Vehicles Perlengkapan kantor 5,245,192 - 100,080 - 5,345,272 Office equipment Pabrik, mesin dan peralatan 88,295,177 - 2,379,079 90,674,256 Plant, machinery and equipment Jalan dan saluran 16,930,082 - 95,712 - 17,025,794 Road and earthworks Aset sewa pembiayaan 27,685,969 - 2,046,159 - - 29,732,128 Leased assets Jumlah 156,565,716 5,848,045 - 162,413,761 Total Nilai Tercatat 275,614,232 272,680,701 Net Book Value Changes during 2017 Perubahan selama tahun 2017 Selisih kurs 1 Januari penjabaran 31 Desember January 1, Translation Penambahan Pengurangan Reklasifikasi December 31, 2016 adjustment Additions Deductions Reclassifications 2016 Biaya perolehan: At cost: Pemilikan langsung Direct acquisition Tanah 1.796.297 - - - - 1.796.297 Land Bangunan 95.600.024 24 268.213 - 247.665 96.115.878 Buildings Kendaraan 5.231.298 - 139.682 284.828 - 5.086.152 Vehicles Perlengkapan kantor 5.727.765 6.105 475.372 - 151.035 6.348.067 Office equipment Pabrik, mesin dan peralatan 227.041.272 - 4.798.073 900.000 125.290 230.814.055 Plant, machinery and equipment Jalan dan saluran 24.878.628 - 17.252 - 17.752 24.913.632 Road and earthworks Konstruksi dalam penyelesaian 306.793 - 1.651.243 - 291.162 1.666.874 Construction in progress Aset sewa pembiayaan 60.735.173 1.601 4.705.421 - - 65.438.993 Leased assets Jumlah 421.317.250 7.730 12.055.256 1.184.828 - 432.179.948 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisition Bangunan 9.679.149 27 3.973.307 - - 13.652.429 Buildings Kendaraan 4.469.728 - 532.968 245.829 - 4.756.867 Vehicles Perlengkapan kantor 4.480.385 1.601 729.939 - 36.469 5.245.192 Office equipment Pabrik, mesin dan peralatan 79.295.413 - 9.533.072 495.000 38.308 88.295.177 Plant, machinery and equipment Jalan dan saluran 16.467.162 - 461.081 - 1.839 16.930.082 Road and earthworks Aset sewa pembiayaan 20.007.633 5.254 7.683.590 - - 27.685.969 Leased assets Jumlah 134.399.470 6.882 22.913.957 740.829 - 156.565.716 Total Nilai Tercatat 286.917.780 275.614.232 Net Book Value Changes during 2016 Perubahan selama tahun 2016 Pengurangan aset tetap merupakan penjualan dan penghapusan aset tetap tertentu sebagai berikut: Deductions pertain to the sale of certain property, plant and equipment with details as follows: