SHARE CAPITAL continued - 14.6 Discount rates

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 570 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 22. PENDAPATAN lanjutan

22. REVENUE continued

Ekspor – pihak berelasi Export – related party - Enel Trade S.p.A. - 4,015,962 Enel Trade S.p.A. - Domestik Domestic - Pihak ketiga 13,649,772 7,399,663 Third parties - - Pihak berelasi - KP - 749,620 Related partes - KP - 13,649,772 8,149,283 Non-batubara masing-masing di bawah 10 dari jumlah Non-coal each below 10 of pendapatan total revenue - Pihak ketiga 10,421,687 15,888,972 Third parties - 221,667,348 244,498,134 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 23. BEBAN POKOK PENDAPATAN 23. COST OF REVENUE 30 Juni 30 Juni June June 2016 2015 Biaya produksi: Production costs: Pengupasan tanah Overburden removal termasuk bahan bakar 41,157,104 74,145,131 including fuel Pertambangan dan pengangkutan batubara 22,242,095 27,764,523 Coal mining and hauling Beban penyusutan Catatan 11 20,281,030 22,166,068 Depreciation Note 11 Beban karyawan 12,388,997 11,688,583 Employee costs Perbaikan dan pemeliharaan 6,399,432 6,059,226 Repairs and maintenance Amortisasi properti pertambangan Amortisation of mining properties Catatan 13 3,508,078 375,621 Note 13 Lain-lain masing-masing Others di bawah AS15.000.000 13,185,661 13,021,748 each below US15,000,000 119,162,397 155,220,900 Royaltiiuran eksploitasi 14,396,476 18,206,070 Royaltyexploitation fees Persediaan batubara Coal inventory - Awal periode 74,141,642 67,004,556 At the beginning of period - - Pembelian batubara 5,176,332 1,304,361 Coal purchases - - Akhir periode 56,593,990 50,050,832 At the end of period - Beban pokok pendapatan 156,282,857 191,685,055 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: 30 Juni 30 Juni June June 2016 2015 PT Thiess Contractors Indonesia PT Thiess Contractors Indonesia “Thiess” 19,706,008 25,130,204 “Thiess” PT Leighton Contractors Indonesia PT Leighton Contractors Indonesia “LCI” 7,368,135 22,749,700 “LCI” 27,074,143 47,879,904 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions.