TRANSAKSI DENGAN PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued

PT Bayan Resources Tbk 202 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 577 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated 28. TRANSAKSI DENGAN PIHAK BERELASI lanjutan 28. RELATED PARTY TRANSACTIONS continued 2015 2014 Biaya pengangkutan dan sewa Accrued barging and vessel kapal yang masih harus dibayar: rental expenses: - ASL 676,979 1,419,462 ASL - Persentase dari biaya pengangkutan As a percentage of accrued dan sewa kapal yang masih harus barging and vessel rental dibayar 13.32 54.50 expense Penjualan batubara: Coal sales: - Enel Trade S.p.A. 3,997,263 99,385,329 Enel Trade S.p.A. - - KP 1,891,545 286,561 KP - 5,888,808 99,671,890 Persentase dari jumlah pendapatan 1.27 12.03 As a percentage of total revenue Beban sewa kendaraan: Vehicle rental expenses: - PT Nirmala Matranusa 196,237 - PT Nirmala Matranusa - Persentase dari beban sewa dan As a percentage of rental and mobilisasi 9.84 - mobilisation expenses Beban sewa kantor: Office rental expenses: - PT Nirmala Matranusa 2,400,552 1,454,880 PT Nirmala Matranusa - As a percentage of office Persentase dari beban sewa kantor 68.54 47.70 expenses Beban sewa listrik: Electricity rent expense: - KP 181,952 - KP - As a percentage of electricity Persentase dari beban sewa listrik 53.52 - expenses Biaya pengangkutan: Barging expense: - ASL 6,410,728 17,062,212 ASL - As a percentage of barging Persentase dari biaya pengangkutan 15.81 23.58 expense Pendapatan pengangkutan: Freight income: - BI 240,846 - BI - Persentase dari pendapatan As a percentage of freight pengangkutan 26.64 - income Penjualan batubara ke pihak berelasi ditetapkan berdasarkan kontrak-kontrak penjualan, yang pada umumnya menggunakan indeks internasional dan domestik sebagai bahan acuan yang disesuaikan dengan spesifikasi batubara dan lokasi pengiriman. Sales of coal to related parties are set based on sales contracts which generally use international and domestic indices as benchmarks which are adjusted for coal specifications and location of deliveries. Laporan Tahunan 2015 | Annual Report 2015 203 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 578 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated 28. TRANSAKSI DENGAN PIHAK BERELASI lanjutan 28. RELATED PARTY TRANSACTIONS continued