Commodity Hedging Perjanjian Penting dan Komitmen

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013, 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012 serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013 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 October 31, 2014 and 2013, December 31, 2013 and January 1, 2013 December 31, 2012 and for the Ten-Month Periods Ended October 31, 2014 and 2013 Figures are Presented in United States Dollar, unless Otherwise Stated - 113 -

40. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian

40. 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: Sepuluh bulanTen months 31 OktoberOctober 31, 2014 2013 Kapitalisasi biaya berikut ke aset Capitalization of the following costs into eksplorasi dan evaluasi: exploration and evaluation assets: Beban penyusutan 23.810 21.045 Depreciation expense Beban imbalan kerja jangka panjang 774.721 137.276 Long-term employee benefits expense Kapitalisasi biaya berikut ke Capitalization of the following costs properti pertambangan: into mining properties: Beban penyusutan 574.411 2.141.554 Depreciation expense Beban imbalan kerja jangka panjang - 1.352.032 Long-term employee benefits expense Cadangan penutupan tambang 5.679.525 - Mine closure reserve Reklasifikasi aset eksplorasi dan evaluasi Reclasification of exploration and evaluation ke properti pertambangan - 5.763.158 assets to mining properties Penambahan aset tetap melalui Additional property, plant and equipment uang muka 1.003.784 1.239.947 through down payments Penjualan aset tetap secara kredit 23.890 - Sale of property, plant and equipment on credit Liabilitas yang timbul dari akuisi Liabilities arising from acquistion of aset tetap: property, plant and equipment: Sewa pembiayaan 774.553 39.710.838 Finance lease Utang lembaga keuangan bukan bank - 191.674 Loans from non-bank financial institution Utang usaha 723.685 12.464.160 Trade accounts payable 41. Penyajian Kembali dan Reklasifikasi 41. Restatement and Reclassifications Berikut adalah akun-akun pada laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2013 dan 1 Januari 201331 Desember 2012 yang telah disajikan kembali sebagai akibat penerapan ISAK No. 29 Catatan 2b dan direklasifikasi agar sesuai dengan penyajian laporan keuangan konsolidasian pada tanggal 31 Oktober 2014: Following are the accounts in the consolidated statements of financial position as of December 31, 2013 and January 1, 2013 December 31, 2012 which have been restated due to adoption of ISAK No. 29 Note 2b and reclassified to conform with the October 31, 2014 consolidated financial statements’ presentation: Jumlah tercatat yang Penyesuaian atas disajikan kembali Jumlah tercatat penerapan ISAK 29 dan direklasifikasi sebelumnyaBalance Reklasifikasi Adjustment due to Balance as restated as previously reported Reclassifications adoption of ISAK 29 and reclassified Laporan posisi keuangan konsolidasian Consolidated statement of financial position Aset lancar Current assets Persediaan - bersih 40.381.856 43.998 - 40.337.858 Inventories - net Aset tidak lancar Noncurrent assets Aset tetap - bersih 158.040.033 96.613.863 - 254.653.896 Property, plant and equipment - net Biaya pengupasan tanah yang ditangguhkan 29.230.000 - 29.230.000 - Deferred stripping costs Properti pertambangan - bersih 422.288.912 95.144.012 29.230.000 356.374.900 Mining properties - net Aset tidak lancar lain-lain 4.247.901 1.425.853 - 2.822.048 Other noncurrent assets 31 Desember 2013December 31, 2013 PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013, 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012 serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013 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 October 31, 2014 and 2013, December 31, 2013 and January 1, 2013 December 31, 2012 and for the Ten-Month Periods Ended October 31, 2014 and 2013 Figures are Presented in United States Dollar, unless Otherwise Stated - 114 - Jumlah tercatat yang Penyesuaian atas disajikan kembali Jumlah tercatat penerapan ISAK 29 dan direklasifikasi sebelumnyaBalance Reklasifikasi Adjustment due to Balance as restated as previously reported Reclassifications adoption of ISAK 29 and reclassified Laporan posisi keuangan konsolidasian Consolidated statement of financial position Aset lancar Current assets Persediaan - bersih 28.569.120 48.643 - 28.520.477 Inventories - net Aset tidak lancar Noncurrent assets Aset tetap - bersih 49.861.075 45.581.362 - 95.442.437 Property, plant and equipment - net Aset eksplorasi dan evaluasi 70.777.820 11.435.157 - 59.342.663 Exploration and evaluation assets Biaya pengupasan tanah yang ditangguhkan 6.812.000 - 6.812.000 - Deferred stripping costs Properti pertambangan - bersih 347.543.893 34.146.205 6.812.000 320.209.688 Mining properties - net Aset tidak lancar lain-lain 5.677.887 48.643 - 5.726.530 Other noncurrent assets January 1, 2013December 31, 2012 1 Januari 201331 Desember 2012 42. Penerbitan Standar Akuntansi Keuangan Baru 42. Prospective Accounting Pronouncements Ikatan Akuntan Indonesia telah menerbitkan Pernyataan Standar Akuntansi Keuangan PSAK dan Interpretasi Standar Akuntansi Keuangan ISAK yang berlaku efektif pada periode yang dimulai 1 Januari 2015 sebagai berikut: The Indonesian Institute of Accountants has issued the following Statements of Financial Accounting Standards PSAK and Interpretation of Financial Accounting Standards ISAK which will be effective for annual period beginning January 1, 2015 as follows: 1. PSAK No. 1 revisi 2013, Penyajian Laporan Keuangan 1. PSAK No. 1 revised 2013, Presentation of Financial Statements 2. PSAK No. 4 revisi 2013, Laporan Keuangan Tersendiri 2. PSAK No. 4 revised 2013, Separate Financial Statements 3. PSAK No. 15 revisi 2013, Investasi pada Entitas Asosiasi dan Ventura Bersama 3. PSAK No. 15 revised 2013, Investments in Associates and Joint Ventures 4. PSAK No. 24 revisi 2013, Imbalan Kerja 4. PSAK No. 24 revised 2013, Employee Benefits 5. PSAK No. 46 revisi 2014, Pajak Penghasilan 5. PSAK No. 46 revised 2014, Income Taxes 6. PSAK No. 48 revisi 2014, Penurunan Nilai Aset 6. PSAK No. 48 revised 2014, Impairment of Assets 7. PSAK No. 50 revisi 2014, Instrumen Keuangan: Penyajian 7. PSAK No. 50 revised 2014, Financial Instruments: Presentation 8. PSAK No. 55 revisi 2014, Instrumen Keuangan: Pengakuan dan Pengukuran 8. PSAK No. 55 revised 2014, Financial Instruments: Recognition and Measurement 9. PSAK No. 60 revisi 2014, Instrumen Keuangan: Pengungkapan 9. PSAK No. 60 revised 2014, Financial Instruments: Disclosures 10. PSAK No. 65, Laporan Keuangan Konsolidasian 10. PSAK No. 65, Consolidated Financial Statements