Cash Financial Statements JRAP FS March 2017

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 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 March 31, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended March 31, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 48 -

8. Biaya Dibayar Dimuka, Uang Muka dan Aset

Lancar Lainnya 8. Prepayments, Advances and Other Current Assets 2017 2016 Biaya dibayar dimuka Prepayments Asuransi 368.315 240.081 Insurance Sew a 201.865 216.943 Rental Lain-lain 1.119.193 885.835 Others Jumlah 1.689.373 1.342.859 Subtotal Uang muka Advances Pembelian persediaan 4.645.385 2.630.785 Purchases of inventories Kontraktor 211.321 1.791.759 Contractors Perjalanan dinas 780.873 734.199 Business travel Royalti 285.049 266.689 Royalty Pembelian mesin Purchase of machinery and dan peralatan 248.722 259.588 processing equipment Lain-lain 139.177 960.189 Others Jumlah 6.310.526 6.643.209 Subtotal Aset lancar lainnya Other current assets Deposito berjangka yang dibatasi pencairannya 657.235 637.762 Restricted time deposits Setoran jaminan 653.902 595.445 Security deposits Aset derivatif Catatan 37e 482.754 482.754 Derivative asset Note 37e Jumlah 1.793.891 1.715.961 Subtotal Jumlah 9.793.790 9.702.029 Total Deposito Berjangka yang Dibatasi Pencairannya Restricted Time Deposits Deposito berjangka yang dibatasi pencairannya pada tanggal 31 Maret 2017 dan 31 Desember 2016 dikenakan bunga masing-masing berkisar 3,05 - 3,15 per tahun dan jatuh tempo dalam waktu satu tahun. Restricted time deposits as of March 31, 2017 and December 31, 2016 bear interest rates ranging from 3.05 - 3.15 per annum and matures within one year. Deposito tersebut dijaminkan sehubungan dengan penerbitan bank garansi kepada SRS, entitas anak, dan tidak dapat digunakan untuk tujuan umum. These deposits are pledged for bank guarantees granted to SRS, a subsidiary, and are not available for general use. PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 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 March 31, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended March 31, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 49 -

9. Aset Tetap

9. Property, Plant and Equipment

Selisih kurs 1 Januari penjabaran 31 Maret January 1, Translation Penambahan Pengurangan Reklasifikasi March 31, 2017 adjustment Additions Deductions Reclassifications 2017 Biaya perolehan: At cost: Pemilikan langsung Direct acquisition Tanah 1,796,297 - - - - 1,796,297 Land Bangunan 96,115,878 - 405,621 - - 96,521,499 Buildings Kendaraan 5,086,152 - - - 5,086,152 Vehicles Perlengkapan kantor 6,348,067 - 188,140 - 2,436 6,533,771 Office equipment Pabrik, mesin dan peralatan 230,814,055 - 368,970 - 373,008 230,810,017 Plant, machinery and equipment Jalan dan saluran 24,913,632 - 537,072 - - 25,450,704 Road and earthworks Konstruksi dalam penyelesaian 1,666,874 - 844,257 - 375,444 2,886,575 Construction in progress Aset sewa pembiayaan 65,438,993 - 570,454 - - 66,009,447 Leased assets Jumlah 432,179,948 2,914,514 435,094,462 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisition Bangunan 13,652,429 - 1,176,334 - - 14,828,763 Buildings Kendaraan 4,756,867 - 50,681 - 4,807,548 Vehicles Perlengkapan kantor 5,245,192 - 100,080 - 5,345,272 Office equipment Pabrik, mesin dan peralatan 88,295,177 - 2,379,079 90,674,256 Plant, machinery and equipment Jalan dan saluran 16,930,082 - 95,712 - 17,025,794 Road and earthworks Aset sewa pembiayaan 27,685,969 - 2,046,159 - - 29,732,128 Leased assets Jumlah 156,565,716 5,848,045 - 162,413,761 Total Nilai Tercatat 275,614,232 272,680,701 Net Book Value Changes during 2017 Perubahan selama tahun 2017 Selisih kurs 1 Januari penjabaran 31 Desember January 1, Translation Penambahan Pengurangan Reklasifikasi December 31, 2016 adjustment Additions Deductions Reclassifications 2016 Biaya perolehan: At cost: Pemilikan langsung Direct acquisition Tanah 1.796.297 - - - - 1.796.297 Land Bangunan 95.600.024 24 268.213 - 247.665 96.115.878 Buildings Kendaraan 5.231.298 - 139.682 284.828 - 5.086.152 Vehicles Perlengkapan kantor 5.727.765 6.105 475.372 - 151.035 6.348.067 Office equipment Pabrik, mesin dan peralatan 227.041.272 - 4.798.073 900.000 125.290 230.814.055 Plant, machinery and equipment Jalan dan saluran 24.878.628 - 17.252 - 17.752 24.913.632 Road and earthworks Konstruksi dalam penyelesaian 306.793 - 1.651.243 - 291.162 1.666.874 Construction in progress Aset sewa pembiayaan 60.735.173 1.601 4.705.421 - - 65.438.993 Leased assets Jumlah 421.317.250 7.730 12.055.256 1.184.828 - 432.179.948 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisition Bangunan 9.679.149 27 3.973.307 - - 13.652.429 Buildings Kendaraan 4.469.728 - 532.968 245.829 - 4.756.867 Vehicles Perlengkapan kantor 4.480.385 1.601 729.939 - 36.469 5.245.192 Office equipment Pabrik, mesin dan peralatan 79.295.413 - 9.533.072 495.000 38.308 88.295.177 Plant, machinery and equipment Jalan dan saluran 16.467.162 - 461.081 - 1.839 16.930.082 Road and earthworks Aset sewa pembiayaan 20.007.633 5.254 7.683.590 - - 27.685.969 Leased assets Jumlah 134.399.470 6.882 22.913.957 740.829 - 156.565.716 Total Nilai Tercatat 286.917.780 275.614.232 Net Book Value Changes during 2016 Perubahan selama tahun 2016 Pengurangan aset tetap merupakan penjualan dan penghapusan aset tetap tertentu sebagai berikut: Deductions pertain to the sale of certain property, plant and equipment with details as follows: