Goodwill Goodwill Financial Statements JRAP FS June 2017

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 2017 dan 2016 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 June 30, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended June 30, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 56 - 14. Pinjaman Bank Jangka Pendek 14. Short-Term Bank Loans 2017 2016 Pihak ketiga - Dolar Amerika Serikat Third parties - U.S. Dollar PT Bank Permata Tbk 26.042.759 19.880.451 PT Bank Permata Tbk PT Bank Danamon Indonesia Tbk 11.361.070 11.405.628 PT Bank Danamon Indonesia Tbk Citibank N.A., Indonesia 13.185.016 4.519.916 Citibank N.A., Indonesia PT Bank OCBC NISP Tbk 5.000.000 - PT Bank OCBC NISP Tbk PT Bank ICBC Indonesia - 3.645.128 PT Bank ICBC Indonesia Jumlah 55.588.845 39.451.123 Total PT Bank Permata Tbk Permata PT Bank Permata Tbk Permata Berdasarkan perubahan perjanjian tanggal 17 Februari 2016, atas fasilitas Letter of Credit yang diperoleh JRN, JRBM dan SPP dari Permata Catatan 21, para pihak sepakat mengubah penyebutan Fasilitas Letter of Credit 1 dan 2 menjadi Fasilitas Letter of Credit dan GSM dan ASA bisa juga secara bersama-sama JRN, JRBM dan SPP menggunakan Fasilitas Letter of Credit. Berdasarkan perubahan ke – 6 No: KK170932AMDCGVC tanggal 5 Mei 2017, jangka waktu fasilitas Letter of Credit sejak tanggal 17 Februari 2017 sampai dengan 31 Juli 2017. Based on the amendment agreement dated February 17, 2016, on Letter of Credit Facility obtained by JRN, JRBM and SPP from Permata Note 21, all parties agreed to change in name of Letter of Credit Facility 1 and 2 into Letter of Credit Facility and GSM and ASA could also use jointly with JRN, JRBM and SPP the Letter of Credit Facility. Based on the sixth amendment No: KK170932AMDCGVC dated Mei 5, 2017, term on Letter of Credit Facility since February 17, 2017 until July 31, 2017. PT Bank Danamon Indonesia Tbk Danamon PT Bank Danamon Indonesia Tbk Danamon Pada tanggal 14 Oktober 2014, JRBM dan SPP memperoleh fasilitas pinjaman dari Danamon berupa Fasilitas Omnibus Trade Finance 1 dan Fasilitas SightUsance Letter of Credit dengan masing-masing maksimum fasilitas sejumlah US 2.000.000. Pinjaman ini masing-masing berjangka waktu dua belas 12 bulan Catatan 21. On October 14, 2014, JRBM and SPP obtained a loan facility from Danamon in the form of Omnibus Trade Finance 1 Facility and SightUsance Letter of Credit Facility each with maximum facility of US 2,000,000. The term of the loan facility is twelve 12 months Note 21. Berdasarkan Perubahan terhadap perjanjian kredit No. 253PPPWKCBDX2015 tanggal 5 Oktober 2015, terdapat perubahan antara lain sebagai berikut: Based on Deed of Changes in Agreement No. 253PPPWKCBDX2015 dated October 5, 2015, the amendments on the loan agreement follows: a. Mengubah penyebutan fasilitas SightUsance Letter of Credit menjadi Omnibus Trade Finance 2; a. The name of SightUsance Letter of Credit Facility was changed into Omnibus Trade Finance 2; b. Mengubah fasilitas Omnibus Trade Finance 2 sebelumnya Fasilitas SightUsance Letter of Credit menjadi jumlah maksimum pinjaman sebesar US 1.680.000; dan b. The maximum loan facility of Omnibus Trade Finance 2 previously SightUsance Letter of Credit Facility was amended to become US 1,680,000; and c. Jatuh tempo Fasilitas Omnibus Trade Finance 1 dan Omnibus Trade Finance 2 masing-masing diperpanjang sampai dengan 14 Oktober 2016. c. The term of Omnibus Trade Finance 1 and Omnibus Trade Finance 2 loan facilities has been extended until October 14, 2016. PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 2017 dan 2016 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 June 30, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended June 30, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 57 - Pada tanggal 22 Agustus 2016 JRN, JRBM dan SPP memperoleh fasilitas pinjaman dari Danamon berupa Fasilitas Omnibus Trade, Revolving, Uncommitted dengan maksimum fasilitas sejumlah US 10.000.000. Pinjaman ini berjangka waktu enam 6 bulan. On August 22, 2016, JRN, JRBM and SPP obtained a loan facility from Danamon in the form of Omnibus Trade Facility, Revolving, Uncommitted with maximum facility of US 10,000,000. The term of the loan facility is six 6 months. Citibank N.A., Indonesia Citibank Citibank N.A., Indonesia Citibank Pada tanggal 11 Februari 2016 dan perubahan perjanjian terakhir tanggal 12 Juni 2017 , JRN dan SPP memperoleh fasilitas pinjaman Export Credit Financing, Trust Receipt and Short term loan dari Citibank, dengan jumlah fasilitas pinjaman secara gabungan maksimal sebesar US 17.000.000 dengan jangka waktu satu 1 tahun. Dan secara otomatis diperpanjang selama 1 tahun berikutnya, kecuali Citibank memberikan pemberitahuan pengakhiran fasilitas. On February 11, 2016 and based on amendment agreement dated on June 12 , 2017, JRN and SPP obtained Export Credit Financing, Trust Receipt and Short term loan facility from Citibank, with total maximum amount of credit facilities of US 17,000,000 and with term of one 1 year. And automatically extended for the next one 1 year, except Citibank give announcement on termination facility. PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk Pada tanggal 25 Januari 2017, JRN memperoleh fasilitas pinjaman Demand Loan dari PT Bank OCBC NISP Tbk dengan jumlah fasilitas pinjaman maksimum sebesar US 5.000.000 dengan jangka waktu satu 1 tahun. Pinjaman ini dijamin dengan deposito berjangka atas nama Johan Lensa, pihak berelasi. On January 25, 2017 JRN obtained a Demand Loan facility from PT Bank OCBC NISP Tbk with maximum credit facilities of US 5,000,000 and term of loan is one 1 year. This loan facility is secured by pledged time deposit of Johan Lensa, a related party. PT Bank ICBC Indonesia ICBC PT Bank ICBC Indonesia ICBC Pada tanggal 1 November 2013, JRN, JRBM dan SPP memperoleh fasilitas pinjaman dari ICBC berupa Uncommitted Omnibus Trade Facility dengan maksimum fasilitas sejumlah US 5.000.000. Pinjaman ini berjangka waktu dua belas 12 bulan. Berdasarkan perubahan perjanjian pinjaman tanggal 1 Desember 2014, jatuh tempo pinjaman diperpanjang sampai dengan 1 November 2015. On November 1, 2013, JRN, JRBM and SPP obtained a loan facility from ICBC in the form of Uncommitted Omnibus Trade Facility with maximum facility of US 5,000,000. The term of the loan facility is twelve 12 months. Based on amendment agreement dated December 1, 2014, the loan facility has been extended until November 1, 2015. Berdasarkan perubahan perjanjian pinjaman tanggal 16 Desember 2015, jatuh tempo pinjaman diperpanjang sampai dengan 1 Februari 2016. Based on amendment agreement dated December 16, 2015, the loan facility has been extended until February 1, 2016. Pada tanggal 17 Februari 2016 JRN, JRBM, ASA, GSM dan SPP memperoleh fasilitas pinjaman dari ICBC berupa Uncommitted Omnibus Trade Facility Tranche D, dengan maksimum fasilitas sejumlah US 5.000.000. Pinjaman ini berjangka waktu dua belas 12 bulan. On February 17, 2016, JRN, JRBM, ASA, GSM and SPP obtained a loan facility from ICBC in the form of Uncommitted Omnibus Trade Facility Tranche D with maximum facility of US 5,000,000. The term of the loan facility is twelve 12 months. PT BANK SUMITOMO MITSUI INDONESIA PT BANK SUMITOMO MITSUI INDONESIA Pada tanggal 2 Juni 2017, JRN,JRBM,SPP,GSM dan ASA memperoleh fasilitas SKBDN Discounting dari PT Bank Sumitomo Mitsui On June 2, 2017 , JRN,JRBM,SPP,GSM dan ASA obtained a loan facility Trade Finance Discounting from PT Bank Sumitomo Mitsui