PIUTANG USAHA, NETO lanjutan TRADE RECEIVABLES, NET continued PIUTANG NON-USAHA NON-TRADE RECEIVABLES

PT Bayan Resources Tbk 174 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 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

6. PIUTANG USAHA, NETO lanjutan

6. TRADE RECEIVABLES, NET continued

Berdasarkan penelaahan atas status dari masing- masing akun piutang usaha pada akhir tahun, manajemen Grup berpendapat bahwa provisi penurunan nilai pada tanggal 31 Desember 2015 telah mencukupi untuk menutup kerugian yang timbul dari piutang usaha tersebut. Based on the review of the status of the individual accounts receivable at the end of the year, the Group’s management is of the opinion that the provision for impairment of trade receivables as at 31 December 2015 is adequate to cover losses from these trade receivables. Pada tanggal 31 Desember 2015, piutang entitas anak dari TNB Fuel Service Sdn. Bhd. “TNBF” telah dijaminkan sebagai jaminan untuk fasilitas bank dari New Club Deal lihat Catatan 16 dan 29l. As at 31 December 2015, the subsidiary’s receivables from TNB Fuel Service Sdn. Bhd. “TNBF” have been pledged as collateral for the bank facility under the New Club Deal refer to Notes 16 and 29l.

7. PIUTANG NON-USAHA

7. NON-TRADE RECEIVABLES

2015 2014 Pihak ketiga 16,010,509 8,845,351 Third parties Bagian jangka pendek 10,267,795 5,044,471 Current portion Bagian jangka panjang 5,742,714 3,800,880 Non-current portion Pihak berelasi: Related parties: - KP 43,824 - KP - - Karyawan 30,651 72,107 Employees - - PT Bunga Permata Sari 8,659 9,604 PT Bunga Permata Sari - - PT Nirmala Matranusa 7,796 10,452 PT Nirmala Matranusa - - PT Kaltim OTR Tyres “KOTR” - 25,991 PT Kaltim OTR Tyres “KOTR” - Jumlah piutang non-usaha - Non-trade receivables - pihak berelasi, neto 90,930 118,154 related parties, net Bagian jangka pendek - - Current portion Bagian jangka panjang 90,930 118,154 Non-current portion Persentase piutang non-usaha - Percentage of non-trade pihak berelasi, neto receivables - related parties, terhadap jumlah aset 0.01 0.01 net to total assets Piutang non-usaha terutama terdiri atas penjualan aset tetap dan transaksi yang ditagih kembali back charges. Non-trade receivables mainly consist of sales of fixed assets and back charges. Lihat Catatan 28 untuk transaksi dengan pihak berelasi. Refer to Note 28 for related party transactions. Laporan Tahunan 2015 | Annual Report 2015 175 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 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

8. PERSEDIAAN, NETO