Capital risk management continued

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 5106 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 35. KEPENTINGAN NONPENGENDALI

35. NON-CONTROLLING INTERESTS 2016

Bagian atas Penghasilan labarugi komprehensif Saldo awal netoShare lainnyaOther Saldo akhir Beginning in net Dividen comprehensive Ending balance incomeloss Dividend income balance KRL 79,990,436 17,457,048 - - 62,533,388 Lain-lainOthers 9,890,461 6,717,269 3,091,625 - 13,516,105 89,880,897 10,739,779 3,091,625 - 76,049,493 2015 Bagian atas Penghasilan labarugi komprehensif Saldo awal netoShare lainnyaOther Saldo akhir Beginning in net Dividen comprehensive Ending balance incomeloss Dividend income balance KRL 99,517,617 19,527,181 - - 79,990,436 Lain-lainOthers 9,017,646 2,131,609 1,258,794 - 9,890,461 108,535,263 17,395,572 1,258,794 - 89,880,897 36. TRANSAKSI NON KAS 36. NON-CASH TRANSACTIONS Transaksi non kas yang penting pada tanggal 31 Desember 2016 adalah perolehan aset tetap dengan mengkapitalisasikan penyusutan sebesar nihil 2015: AS125.125, mengkreditkan utang usaha, akrual dan utang lain-lain sebesar AS3.123.212 2015: AS16.450.632 dan penjualan aset tetap dengan mendebit piutang sebesar AS178.806 2015: AS2.660.146. The principal non-cash transactions as at 31 December 2016 are additions to fixed assets through capitalised depreciation of nil 2015: US125,125, credit to trade payables, accruals and other payables of US3,123,212 2015: US16,450,632 and sales of fixed assets debited to non-trade receivables amounted to US178,806 as at 31 December 2016 2015: US2,660,146. 37. PERISTIWA SETELAH PERIODE PELAPORAN 37. EVENTS AFTER THE REPORTING PERIOD a. Pada bulan Januari, Februari dan Maret 2017, Perusahaan, WBM, PIK, IP, TSA dan FKP menerima restitusi PPN dan jenis pajak lainnya untuk tahun pajak 2008 sampai 2015, sebesar Rp 453.165.266.154 setara dengan AS33.727.692. a. In January, February and March 2017, the Company, WBM, PIK, IP, TSA and FKP received VAT and other tax refunds for fiscal years 2008 until 2015, amounting to Rp 453,165,266,154 equivalent to US33,727,692.