LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS REVENUE 31 Maret

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 570 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 22. PENDAPATAN

22. REVENUE 31 Maret

31 Maret March March 2017 2016 Batubara Coal - Pihak ketiga 180,640,952 88,329,568 Third parties - Non-batubara Non-coal - Pihak ketiga 6,823,874 5,593,860 Third parties - 187,464,826 93,923,428 Rincian pelanggan dengan pendapatan lebih besar dari 10 nilai pendapatan bersih berasal: Details of customers from whom more than 10 of net revenue was derived: 31 Maret 31 Maret March March 2017 2016 Batubara Coal Ekspor – pihak ketiga Export – third parties - TNB Fuel Service Sdn. Bhd. 27,338,697 12,556,912 TNB Fuel Service Sdn. Bhd. - - Noble Resources International Pte Ltd. 21,219,631 9,187,919 Noble Resources International Pte Ltd. - - Sembcorp Gayatri Power Limited. 18,348,499 - Sembcorp Gayatri Power Limited. - - Lain-lain masing-masing di bawah 10 dari jumlah Others each below 10 of - pendapatan 100,546,583 63,704,558 total revenue 167,453,410 85,449,389 Domestik Domestic - Pihak ketiga 13,187,542 2,880,179 Third parties - Non-batubara masing-masing di bawah 10 dari jumlah Non-coal each below 10 of pendapatan total revenue - Pihak ketiga 6,823,874 5,593,860 Third parties - 187,464,826 93,923,428 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 571 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 23. BEBAN POKOK PENDAPATAN

23. COST OF REVENUE 31 Maret

31 Maret March March 2017 2016 Biaya produksi: Production costs: Pengupasan tanah Overburden removal termasuk bahan bakar 41,016,046 21,641,438 including fuel Pertambangan dan pengangkutan batubara 19,772,754 10,146,815 Coal mining and hauling Beban penyusutan lihat Catatan 11 9,080,455 9,923,152 Depreciation refer to Note 11 Beban karyawan 6,525,378 5,820,127 Employee costs Perbaikan dan pemeliharaan 3,987,153 3,201,352 Repairs and maintenance Amortisasi properti pertambangan Amortisation of mining properties lihat Catatan 13 110,242 1,743,965 refer to Note 13 Lain-lain masing-masing Others di bawah AS5.000.000 7,648,695 5,737,815 each below US5,000,000 88,140,723 58,214,664 Royaltiiuran eksploitasi 12,043,726 7,156,598 Royaltyexploitation fees Persediaan batubara Coal inventory - Awal periode 29,218,466 74,141,642 At the beginning of period - - Pembelian batubara - 273,334 Coal purchases - - Akhir periode 40,658,720 71,389,400 At the end of period - Beban pokok pendapatan 88,744,195 68,396,838 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: 31 Maret 31 Maret March March 2017 2016 PT Thiess Contractors Indonesia PT Thiess Contractors Indonesia “Thiess” 27,297,515 10,859,456 “Thiess” PT Petrosea Tbk “PTP” 10,919,502 3,620,658 PT Petrosea Tbk “PTP” PT Karunia Armada Indonesia “KAI” 10,042,044 686,254 PT Karunia Armada Indonesia “KAI” PT Leighton Contractors Indonesia PT Leighton Contractors Indonesia “LCI” - 7,681,782 “LCI” 48,259,061 22,848,150 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 31 Maret 31 Maret March March 2017 2016 Biaya pengangkutan 13,411,424 7,305,318 Barging Komisi keagenan 750,834 258,253 Agency fees Waktu berlabuh 276,163 642,642 Demurage Analisis batubara 264,418 196,093 Coal analysis Lain-lain 739,292 108,420 Others 15,442,131 8,510,726 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 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.