Nilai Wajar Aset Keuangan dan Liabilitas Keuangan Fair Value of Financial Assets and Liabilities

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013, 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012 serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013 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 October 31, 2014 and 2013, December 31, 2013 and January 1, 2013 December 31, 2012 and for the Ten-Month Periods Ended October 31, 2014 and 2013 Figures are Presented in United States Dollar, unless Otherwise Stated - 90 - 28. Beban Umum dan Administrasi 28. General and Administrative Expenses 31 OktoberOctober 31, 2014 2013 Gaji dan tunjangan 7.797.027 6.678.705 Salaries and wages Royalti 7.018.530 1.854.720 Royalty Jasa profesional 3.392.739 2.727.882 Professional fees Perlengkapan kantor 3.149.909 1.235.584 Office supplies Sewa 1.799.139 1.638.061 Rental Beban imbalan kerja jangka panjang Long-term employee benefits Catatan 31 1.618.674 867.367 Note 31 Transportasi dan akomodasi 1.520.764 2.155.058 Transportation and accomodation Penyusutan Catatan 8 1.249.814 426.670 Depreciation Note 8 Beban pajak 547.931 616.410 Tax expense Asuransi 520.356 197.462 Insurance Perbaikan dan pemeliharaan 239.893 111.661 Repairs and maintenance Representasi dan jamuan 212.876 359.139 Representation and entertainment Lain-lain 2.660.817 1.834.262 Others Jumlah 31.728.469 20.702.981 Total Sepuluh bulanTen months 29. Amortisasi dan Penghapusan 29. Amortization and Write-off 31 OktoberOctober 31, 2014 2013 Amortisasi properti pertambangan Amortization of mining properties Catatan 10 12.388.233 10.807.537 Note 10 Penghapusan aset eksplorasi Exploration and evaluation dan evaluasi Catatan 9 - 1.736.013 assets written-off Note 9 Penghapusan aset tetap Property, plant and equipment Catatan 8 - 7.592 written-off Note 8 Jumlah 12.388.233 12.551.142 Total Sepuluh bulanTen months PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Oktober 2014 dan 2013, 31 Desember 2013 dan 1 Januari 2013 31 Desember 2012 serta untuk Periode-periode Sepuluh Bulan yang Berakhir 31 Oktober 2014 dan 2013 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 October 31, 2014 and 2013, December 31, 2013 and January 1, 2013 December 31, 2012 and for the Ten-Month Periods Ended October 31, 2014 and 2013 Figures are Presented in United States Dollar, unless Otherwise Stated - 91 - 30. Beban Bunga dan Beban Keuangan Lainnya 30. Interest and Other Financial Charges 31 OktoberOctober 31, 2014 2013 Bunga atas: Interest on: Pinjaman bank jangka panjang Catatan 20 12.191.448 8.671.148 Long-term bank loans Note 20 Pinjaman kepada pihak Loan from related parties berelasi Catatan 34 6.869.351 5.660.759 Note 34 Sewa pembiayaan Catatan 19 1.719.841 1.290.651 Finance lease Note 19 Pinjaman dari pihak ketiga Catatan 17 1.469.167 1.221.064 Loan from a third party Note 17 Akresi cadangan penutupan Mine closure reserve accretion tambang Catatan 21 828.585 221.000 Note 21 Pinjaman bank jangka pendek Catatan 13 24.088 - Short-term bank loan Note 13 Utang lembaga keuangan Loans from non-bank bukan bank Catatan 18 18.398 52.144 financial institution Note 18 Jumlah 23.120.878 17.116.766 Total Sepuluh bulanTen months 31. Liabilitas Imbalan Kerja Jangka Panjang 31. Long-term Employee Benefits Liability Untuk perusahaan di Indonesia besarnya liabilitas imbalan kerja jangka panjang dihitung berdasarkan peraturan yang berlaku, yakni Undang-Undang No. 13 Tahun 2003. Tidak terdapat pendanaan khusus yang disisihkan sehubungan dengan imbalan pasti pasca-kerja tersebut. For companies in Indonesia, the amount of long- term employee benefits liability is determined based on Law No. 13 Year 2003. No funding of the benefits has been made to date. Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup dilakukan oleh PT Prima Bhaksana Lestari Prima Aktuaria, aktuaris independen, tertanggal 21 Desember 2014. The latest actuarial valuation of the Group’s long-term employee benefits liability was calculated by PT Prima Bhaksana Lestari Prima Aktuaria, an independent actuary, in its report dated December 21, 2014. Jumlah karyawan Grup yang berhak atas imbalan pasca-kerja tersebut sebanyak 1.600, 1.295 dan 1.484 karyawan tidak diaudit masing-masing pada tanggal 31 Oktober 2014 dan 2013 dan 31 Desember 2013. Number of eligible employees of the Group is 1,600, 1,295 and 1,484 employees unaudited as of October 31, 2014 and 2013 and December 31, 2013, respectively.