SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 594 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 30. BEBAN KARYAWAN 30. EMPLOYEE EXPENSES 31 Maret 31 Maret March March 2017 2016 Beban karyawan 10,293,307 9,711,457 Employee expenses Beban karyawan terdiri dari gaji, upah dan cadangan imbalan pascakerja. Employee expenses represent salaries, wages and provision for employee benefits. Pada tanggal 31 Maret 2017, Grup memiliki karyawan 2.153 2016: 2.055 karyawan tidak diaudit. The Group has 2,153 employees as at 31 March 2017 2016: 2,055 employees unaudited. 31. INFORMASI SEGMEN USAHA 31. SEGMENT INFORMATION Berdasarkan informasi keuangan yang digunakan oleh Direksi sebagai pengambil keputusan operasional dalam mengevaluasi kinerja segmen dan menentukan alokasi sumber daya yang dimilikinya, manajemen menetapkan segmen Grup berdasarkan aktivitas per entitas. Seluruh transaksi antar segmen telah dieliminasi. Based on the financial information used by the Board of Directors as the chief operating decision-maker in evaluating the performance of segments and in the allocation of resources, management considers the Group’s segments based on each entity’s activities. All transactions between segments have been eliminated. Direksi telah menentukan segmen operasi berdasarkan penjualan batubara dan non-batubara karena keputusan stratejik yang diambil oleh Direksi didasarkan atas segmen tersebut. The Board of Directors has determined the operating segments based on coal and non-coal sales considering that strategic decisions that are taken by the Board of Directors are based on those segments. Informasi segmen usaha Perusahaan dan entitas anak adalah sebagai berikut: Segment information of the Company and its subsidiaries is as follows: 31 MaretMarch 2017 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Pendapatan: Revenue: Pendapatan di luar External segment segmen 180,640,950 6,823,876 187,464,826 revenue Pendapatan antar Inter-segment segmen 45,896,996 56,269,924 102,166,920 - revenue Pendapatan 226,537,946 63,093,800 102,166,920 187,464,826 Revenue Laba kotor 99,008,543 26,059,584 26,347,496 98,720,631 Gross profit Beban penjualan 37,421,388 5,478,330 27,457,587 15,442,131 Selling expenses General and Beban umum administration dan administrasi 4,288,866 1,343,308 - 5,632,174 expense Beban keuangan 5,490,332 3,791,594 2,185 9,284,111 Finance expenses Penghasilan keuangan 7,305,387 24,234 7,089,195 240,426 Finance income Beban penurunan nilai Impairment charges Pendapatan lain-lain, neto 387,148 14,278,526 13,278,658 612,720 Other income, net Labarugi sebelum pajak 58,726,196 29,749,112 19,259,947 69,215,361 Profitloss before tax Beban pajak penghasilan 11,869,626 4,361,219 2,979,165 13,251,680 Income tax expense Laba periode berjalan 46,856,570 25,387,893 16,280,782 55,963,681 Profit for the period 31 MaretMarch 2017 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Aset segmen 1,479,978,346 289,802,949 929,043,348 840,737,947 Segment assets Liabilitas segmen 803,875,087 188,437,006 395,139,897 597,172,196 Segment liabilities Acquisition of Perolehan aset tetap 23,195,802 4,354,473 18,683,208 8,867,067 fixed assets Penyusutan 3,651,886 5,452,619 97,616 9,202,121 Depreciation Amortisasi properti pertambangan - Amortisasion of mining pertambangan yang properties - mines berproduksi 110,242 600 600 110,242 in production PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 595 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 31. INFORMASI SEGMEN USAHA lanjutan

31. SEGMENT INFORMATION continued

31 DesemberDecember 2016 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Pendapatan: Revenue: Pendapatan di luar External segment segmen 530,827,957 24,655,964 - 555,483,921 revenue Pendapatan antar Inter-segment segmen 114,325,664 127,567,356 241,893,020 - revenue Pendapatan 645,153,621 152,223,320 241,893,020 555,483,921 Revenue Laba kotor 255,687,435 40,830,475 86,109,426 210,408,484 Gross profit Beban penjualan 128,713,547 20,000,750 83,539,176 65,175,121 Selling expenses General and Beban umum administration dan administrasi 19,568,417 5,572,342 843,162 25,983,921 expense Beban keuangan 62,053,616 14,437,455 30,664,440 45,826,631 Finance expenses Penghasilan keuangan 29,549,747 71,877 28,859,512 762,112 Finance income Beban penurunan nilai 46,000,000 - - 46,000,000 Impairment charges Pendapatan lain-lain, neto 2,266,953 865,045 84,122 1,317,786 Other income, net Labarugi sebelum pajak 31,168,555 26,760 1,692,606 29,502,709 Profitloss before tax Beban pajak penghasilan 19,743,183 3,936,833 12,192,740 11,487,276 Income tax expense Laba tahun berjalan 11,425,372 3,910,073 10,500,134 18,015,433 Profit for the year 31 DesemberDecember 2016 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Aset segmen 1,475,519,792 281,931,080 932,764,211 824,686,661 Segment assets Liabilitas segmen 832,222,166 207,908,150 403,594,629 636,535,687 Segment liabilities Acquisition of Perolehan aset tetap 27,401,607 10,116,655 10,198,595 27,319,667 fixed assets Penyusutan 16,894,200 24,897,079 1,624,708 40,166,571 Depreciation Amortisasi properti pertambangan - Amortisasion of mining pertambangan yang properties - mines berproduksi 5,211,447 - - 5,211,447 in production Perusahaan berdomisili di Indonesia. Mayoritas aset tidak lancar Grup berada di Indonesia. Pendapatan yang diperoleh dari pelanggan luar negeri disajikan sebagai berikut: The Company is domiciled in Indonesia. The majority of the Group’s non-current assets are located in Indonesia. Revenue from external customers generated from other countries are presented as follows: 31 Maret 31 Maret March March 2017 2016 Area penjualan Sales area - Asia Utara Cina, Jepang, Korea, North Asia China, Japan, Korea, - Hongkong dan Taiwan 48,573,738 36,679,376 Hong Kong and Taiwan - Asia Tenggara Malaysia, South East Asia Malaysia, - Thailand dan Filipina, Thailand and Philippines, tidak termasuk Indonesia 51,906,085 20,831,376 excluding Indonesia - Asia Selatan India, Pakistan South Asia India, Pakistan - dan Sri Lanka 66,973,695 27,938,637 and Sri Lanka - Domestik 20,011,308 8,474,039 Domestic - 187,464,826 93,923,428