COST OF REVENUE 31 Maret

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 572 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 25. BEBAN UMUM DAN ADMINISTRASI

25. GENERAL AND ADMINISTRATION EXPENSES 31 Maret

31 Maret March March 2017 2016 Beban karyawan 3,767,929 3,891,330 Employee costs Biaya kantor 878,457 859,329 Office expenses Jasa profesional 475,380 339,827 Professional fees Perizinan dan retribusi 181,969 207,445 Permits and retribution Penyusutan lihat Catatan 11 121,666 214,006 Depreciation refer to Note 11 Lain-lain masing-masing di bawah AS100.000 206,773 352,734 Others each below US100,000 5,632,174 5,864,671 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 26. PENDAPATANBEBAN LAIN-LAIN, NETO 26. OTHER INCOMEEXPENSES, NET 31 Maret 31 Maret March March 2017 2016 Laba selisih kurs, neto 1,066,100 1,805,892 Gain on foreign exchange, net Lain-lain, neto 453,380 1,087,117 Others, net 612,720 718,775

27. LABARUGI BERSIH PER LEMBAR SAHAM DASAR DAN DILUSI

27. BASIC AND DILUTED EARNINGSLOSS PER SHARE

Labarugi bersih per saham dasar dihitung dengan membagi laba bersih yang dapat diatribusikan kepada pemilik entitas induk dengan rata-rata tertimbang jumlah saham biasa yang beredar pada periode yang bersangkutan. Basic earningsloss per share is calculated by dividing net income attributable to owners of the parent entity by the weighted-average number of ordinary shares outstanding during the respective period. 31 Maret 31 Maret March March 2017 2016 Labarugi bersih yang dapat diatribusikan kepada pemilik Net incomeloss attributable to entitas induk 52,955,749 802,304 owners of the parent entity Rata-rata tertimbang jumlah saham Weighted average number of biasa yang beredar 3,333,333,500 3,333,333,500 outstanding ordinary shares Labarugi bersih per lembar saham Basic and diluted earningsloss dasar dan dilusi 0.02 0.02 per share Grup tidak memiliki efek yang bersifat dilutif pada 31 Maret 2017 dan 31 Desember 2016. The Group does not have any dilutive ordinary shares as at 31 March 2017 and 31 December 2016.