ASET TETAP lanjutan FIXED ASSETS continued

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 559 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 12. ASET EKSPLORASI DAN EVALUASI 12. EXPLORATION AND EVALUATION ASSETS 30 JuniJune 2016 Saldo awal Beginning Penambahan Jumlah balance Additions Total Area yang belum Areas which do not yet ditemukan sumber daya have measured and terukur dan terindikasi indicated resources Kangaroo Minerals Pty Ltd Kangaroo Minerals Pty Ltd “KM AUS” 3,549,381 - 3,549,381 “KM AUS” Lain-lain masing-masing Others each below di bawah AS100.000 1,217,257 - 1,217,257 US100,000 4,766,638 - 4,766,638 Provision for Provisi penurunan nilai impairment loss KM AUS 3,549,381 - 3,549,381 KM AUS Lain-lain masing-masing Others each below di bawah AS100.000 1,217,257 - 1,217,257 US100,000 4,766,638 - 4,766,638 Nilai buku bersih - - Net book value 31 DecemberDecember 2015 Saldo awal Beginning Penambahan Jumlah balance Additions Total Area yang belum Areas which do not yet ditemukan sumber daya have measured and terukur dan terindikasi indicated resources Kangaroo Minerals Pty Ltd Kangaroo Minerals Pty Ltd “KM AUS” 3,549,381 - 3,549,381 “KM AUS” Lain-lain masing-masing Others each below di bawah AS100.000 1,217,257 - 1,217,257 US100,000 4,766,638 - 4,766,638 Provision for Provisi penurunan nilai impairment loss KM AUS 3,549,381 - 3,549,381 KM AUS Lain-lain masing-masing Others each below di bawah AS100.000 1,217,257 - 1,217,257 US100,000 4,766,638 - 4,766,638 Nilai buku bersih - - Net book value Pada tanggal 31 Desember 2015, Manajemen mencatat provisi penurunan nilai atas seluruh biaya aset eksplorasi dan evaluasi seperti yang telah diungkapkan dalam Catatan 13. As at 31 December 2015, Management has recognised a full provision for impairment loss against exploration and evaluation assets as disclosed in Note 13. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 560 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 13. PROPERTI PERTAMBANGAN

13. MINING PROPERTIES

30 JuniJune 2016 Saldo awal Beginning Penambahan Jumlah balance Additions Total Harga perolehan Acquisition costs Properti pertambangan Mining properties dari akuisisi 501,087,500 100,761 501,188,261 from acquisition Pertambangan yang sedang dikembangkan 1,617,858 13,012 1,630,870 Mines under development Pertambangan yang berproduksi 40,407,323 320,660 40,727,983 Mines in production Saldo akhir 543,112,681 434,433 543,547,114 Ending balance Akumulasi amortisasi Accumulated amortisation Properti pertambangan Mining properties dari akuisisi 1,239,688 - 1,239,688 from acquisition Pertambangan yang berproduksi 26,988,499 3,508,078 30,496,576 Mines in production 28,228,187 3,508,078 31,736,264 Penyisihan penurunan nilai Provision for impairment Properti pertambangan Mining properties dari akuisisi 249,797,812 46,000,000 295,797,812 from acquisition Pertambangan yang berproduksi 1,431,991 - 1,431,991 Mines in production Nilai buku bersih 263,654,691 214,581,046 Net book value 31 DesemberDecember 2015 Saldo awal Beginning Penambahan Jumlah balance Additions Total Harga perolehan Acquisition costs Properti pertambangan Mining properties dari akuisisi 501,087,500 - 501,087,500 from acquisition Pertambangan yang sedang dikembangkan 1,594,961 22,897 1,617,858 Mines under development Pertambangan yang berproduksi 38,857,651 1,549,672 40,407,323 Mines in production Saldo akhir 541,540,112 1,572,569 543,112,681 Ending balance Akumulasi amortisasi Accumulated amortisation Properti pertambangan Mining properties dari akuisisi 1,239,688 - 1,239,688 from acquisition Pertambangan yang berproduksi 18,316,638 8,671,861 26,988,499 Mines in production 19,556,326 8,671,861 28,228,187 Penyisihan penurunan nilai Provision for impairment Properti pertambangan Mining properties dari akuisisi 196,092,297 53,705,515 249,797,812 from acquisition Pertambangan yang berproduksi - 1,431,991 1,431,991 Mines in production Nilai buku bersih 325,891,489 263,654,691 Net book value