MINING PROPERTIES continued 2016 UTANG USAHA TRADE PAYABLES

2016 Annual Report PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 562 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 13. PROPERTI PERTAMBANGAN lanjutan

13. MINING PROPERTIES continued 2016

2015 Tingkat diskonto 11.0 - 13.1 11.0 - 14.6 Discount rates Dasar perkiraan harga batubara 4 - 5 tahun ke depan US59.0-62.3ton US62.4-64.8ton Base coal price 4-5 year forecast Manajemen menentukan asumsi utama berdasarkan pengalaman masa lalu, ekspektasi perkembangan pasar dan sumber eksternal. Management determined the key assumptions based on past experience, its expectations of market development and external sources. Manajemen berkeyakinan bahwa penyisihan penurunan nilai properti pertambangan pada tanggal 31 Desember 2016 cukup untuk menutup kerugian penurunan nilai properti pertambangan. Management believes that the provision for impairment in the value of mining properties as at 31 December 2016 is adequate to cover any losses from the impairment of mining properties. 14. UTANG USAHA 14. TRADE PAYABLES 2016 2015 Pihak ketiga 25,543,709 64,002,185 Third parties Pihak berelasi: Related parties: - PT Aneka Samudera Lintas “ASL” 415,544 1,581,631 PT Aneka Samudera Lintas “ASL” - - NMN 400,147 1,717,214 NMN - - PT Lian Beng Energy 131,678 131,446 PT Lian Beng Energy - - BI 57,986 - BI - - Enel Trade S.p.A - 475,410 Enel Trade S.p.A - 1,005,355 3,905,701 26,549,064 67,907,886 Komposisi utang usaha Trade payables berdasarkan mata uang composition based adalah sebagai berikut: on currency is as follows: - Rupiah 16,451,768 17,506,269 Rupiah - - Dolar AS 9,831,958 49,817,616 US Dollars - - Euro 144,478 58,095 Euro - - Dolar Singapura 92,607 390,332 Singapore Dollars - - Dolar Australia 15,663 123,022 Australian Dollars - - Yen Jepang 9,746 9,420 Japanese Yen - - Ringgit Malaysia 1,830 1,909 Malaysian Ringgit - - Pound Sterling 1,014 1,223 Pound Sterling - 26,549,064 67,907,886 Jumlah utang usaha kepada pihak berelasi adalah 0,16 dan 0,51 dari jumlah liabilitas masing-masing pada tanggal 31 Desember 2016 dan 2015. Total trade payables to related parties represented 0.16 and 0.51 of total liabilities as at 31 December 2016 and 2015, respectively. Utang usaha berasal dari pembelian barang dan jasa. The trade payables arose from the purchase of goods and services. Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. Laporan Tahunan 2016 PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 563 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 15. AKRUAL

15. ACCRUALS 2016