Umum 2015 JRAP Financial Statement March 2015

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2015 Tidak diaudit dan 31 Desember 2014 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2015 dan 2014 Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of March 31, 2015 Unaudited and December 31, 2014 Audited and For the Periods Ended March 31, 2015 and 2014Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 8 -

c. Entitas Anak yang Dikonsolidasikan

c. Consolidated Subsidiaries

Pada tanggal 31 Maret 2015 dan 31 Desember 2014 entitas anak yang dikonsolidasikan, baik dimiliki langsung maupun tidak langsung dan persentase kepemilikan Perusahaan adalah sebagai berikut: As of March 31, 2015 and December 31, 2014, the subsidiaries which were consolidated, owned directly or indirectly, including the respective percentages of ownership held by the Company, follows: Tempat Kegiatan Usaha Status Operasi Kedudukan Nature of Status of 31 March March 31 December 31 31 Desember 31 March March 31 December 3131 Desember Entitas AnakSubsidiaries Domicile Business Operations 2015 2014 2015 2014 Pemilikan LangsungDirect Investments PT J Resources Nusantara JRN Jakarta, Perdagangan umum - 98.87 98.87 675,275,590 665,824,061 Indonesia dan jasa General trading and services Pemilikan Tidak LangsungIndirect Investments Entitas anak JRNSubsidiaries of JRN J Resources Netherland B.V. JBV Amsterdam, Perusahaan Investasi - 98.87 98.87 150,076,091 150,582,671 Belanda Invesment company The Netherlands JP Resources Gold OHQ Malaysia SDN. BHD. Malaysia Perusahaan jasa - 98.87 98.87 56,823 56,823 JPRG Services company Labuan Mining Services Ltd LABUAN Malaysia Jasa pertambangan - 98.87 98.87 37,047,786 35,200,447 Mining services PT Gorontalo Sejahtera Mining GSM Jakarta, Pertambangan Eksplorasi 98.86 98.86 26,169,189 24,873,321 Indonesia Mining Exploration PT J Resources Mining Services Indonesia JRMSI Sulawesi Utara Jasa pertambangan - 98,70 98,70 40,221 37,659 North Sulawesi Mining services Indonesia PT Sago Prima Pratama SPP Jakarta, Pertambangan Produksi 98.67 98.67 156,633,632 142,445,953 Indonesia Mining Production PT Arafura Surya Alam ASA Jakarta, Pertambangan Eksplorasi 98.38 98.38 30,900,611 30,827,390 Indonesia Mining Exploration PT J Resources Bolaang Mongondow JRBM Sulawesi Utara Pertambangan Produksi 79.10 79.10 190,779,247 193,990,226 North Sulawesi Mining Production Indonesia Pemilikan Tidak LangsungIndirect Investments Entitas anak JBVSubsidiary of JBV J Resources Gold UK Limited JRGL Inggris Pertambangan Produksi 98.87 98.87 150,938,000 150,954,167 England Mining Production Entitas anak JRGLSubsidiary of JRGL Specific Resources Sdn. Bdn. SRS Malaysia Jasa Pertambangan - 98.87 98.87 12,063,000 14,205,000 Mining services Entitas anak GSMSubsidiary of GSM PT Puncak Emas Gorontalo PEG Jakarta, Perdagangan umum - 98.67 98.67 1,022,850 1,022,850 Indonesia dan jasa General trading and services Status operasi produksi mulai tahun 2014Status of production operations starting in 2014 Per tanggal 31 Desember 2014 dan 2013, Bumanik tidak lagi menjadi entitas anakAs of December 31, 2014 and 2013, Bumanik has ceased to be a subsidiary Effective Percentage of Ownership Presentase Kepemilikan Efektif Jumlah Aset Sebelum Eliminasi Total Assets Before Elimination