Additional paid in capital, net

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 569 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 20. MODAL SAHAM lanjutan

20. SHARE CAPITAL continued

Biaya penerbitan saham merupakan biaya-biaya yang berkaitan langsung dengan penerbitan saham baru Perusahaan yang dilakukan saat IPO Perusahaan pada bulan Agustus 2008. Share issuance costs represent costs directly attributable to the issuance of new shares of the Company during the IPO of the Company’s shares in August 2008. Selisih nilai transaksi restrukturisasi entitas sepengendali merupakan selisih antara harga perolehan dengan nilai buku aset bersih yang diperoleh dari transaksi antar entitas sepengendali. Difference in value from restructuring transactions of entities under common control represents dfferences between purchase consideration and net book value of net assets acquired from transactions of entities under common control. 21. LABA DITAHAN YANG DICADANGKAN 21. APPROPRIATED RETAINED EARNINGS Cadangan wajib Statutory reserve Undang-Undang Perseroan Terbatas Republik Indonesia No. 402007 yang diterbitkan pada bulan Agustus 2007, mengharuskan setiap perusahaan untuk membentuk cadangan wajib dari laba bersihnya sampai jumlah cadangan mencapai paling sedikit 20 dari modal yang ditempatkan dan disetor penuh. The Limited Liability Company Law of the Republic of Indonesia No. 402007 issued in August 2007, requires the establishment of a statutory reserve from net profits amounting to at least 20 of a company’s issued and paid up capital. Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diadakan pada tanggal 22 April 2008 dan kemudian pada tanggal 7 Juni 2011, pemegang saham memutuskan pembentukan cadangan umum dari laba ditahan sebesar Rp 66.700.000.000 AS8.176.536. Based on the Annual General Meeting of Shareholders held on 22 April 2008 and then on 7 June 2011, the shareholders decided the establishment of a general reserve from retained earnings amounting to Rp 66,700,000,000 US8,176,536. 22. PENDAPATAN

22. REVENUE 30 Juni

30 Juni June June 2016 2015 Batubara Coal - Pihak ketiga 211,245,661 223,843,580 Third parties - - Pihak berelasi - 4,765,582 Related parties - 211,245,661 228,609,162 Non-batubara Non-coal - Pihak ketiga 10,421,687 15,888,972 Third parties - 10,421,687 15,888,972 221,667,348 244,498,134 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: 30 Juni 30 Juni June June 2016 2015 Batubara Coal Ekspor – pihak ketiga Export – third parties - Adani Global 39,614,171 32,254,372 Adani Global - - TNB Fuel Service Sdn. Bhd. 38,984,881 16,450,289 TNB Fuel Service Sdn. Bhd. - - Bussan Sumisho 15,115,277 - Bussan Sumisho - - Mitsui Co 1,413,090 21,672,651 Mitsui Co - - Lain-lain masing-masing di bawah 10 dari jumlah Others each below 10 of - pendapatan 102,468,470 146,066,605 total revenue 197,595,889 216,443,917 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.