COST OF REVENUE 2014 BEBAN PENJUALAN SELLING EXPENSES

lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 182 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 569 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 23. BEBAN POKOK PENDAPATAN

23. COST OF REVENUE 2014

2013 Biaya produksi: Production costs: Pengupasan tanah Overburden removal termasuk bahan bakar 364,158,892 573,262,760 including fuel Pertambangan dan pengangkutan batubara 65,106,964 57,317,286 Coal mining and hauling Beban penyusutan Catatan 11 53,395,711 54,819,287 Depreciation Note 11 Beban karyawan 25,424,232 37,884,598 Employee costs Perbaikan dan pemeliharaan 13,980,283 23,938,981 Repairs and maintenance Amortisasi properti pertambangan Amortisation of mining properties Catatan 13 1,036,299 1,708,550 Note 13 Lain-lain masing-masing Others di bawah AS15.000.000 24,219,919 31,027,367 each below US15,000,000 547,322,300 779,958,829 Royaltiiuran eksploitasi 82,135,406 112,076,657 Royaltyexploitation fees Persediaan batubara Coal inventory - Awal tahun 133,684,613 176,803,913 At the beginning of year - - Pembelian batubara 35,097,071 48,893,411 Coal purchases - - Akhir tahun 67,004,555 133,684,612 At the end of year - Beban pokok pendapatan 731,234,835 984,048,198 Cost of revenue Rincian pemasokkontraktor dengan transaksi melebihi 10 dari jumlah beban pokok pendapatan: Details of supplierscontractors with transactions representing more than 10 of total cost of revenue: 2014 2013 PT Leighton Contractors Indonesia 99,670,436 191,423,171 PT Leighton Contractors Indonesia PT Thiess Contractors Indonesia 69,923,657 122,791,404 PT Thiess Contractors Indonesia PT Bukit Makmur Mandiri Utama 53,134,694 116,236,279 PT Bukit Makmur Mandiri Utama 222,728,787 430,450,854 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 24. BEBAN PENJUALAN 24. SELLING EXPENSES 2014 2013 Biaya pengangkutan 72,342,946 80,586,564 Barging Waktu berlabuh 2,164,060 613,414 Demurage Analisis batubara 1,026,944 1,346,757 Coal analysis Komisi keagenan 811,622 718,389 Agency fees Kuota DMO - 1,388,834 DMO Quota Lain-lain 4,047 - Others 76,349,619 84,653,958 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 2014 AnnUAl REpoRt PT Bayan Resources Tbk 183 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 570 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 25. BEBAN UMUM DAN ADMINISTRASI

25. GENERAL AND ADMINISTRATION EXPENSES 2014