CADANGAN UMUM DAN PEMBAGIAN DIVIDEN GENERAL

145 PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual Report Lampiran 558 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated 19. RESTRUKTURISASI GRUP 19. GROUP RESTRUCTURING

a. Selisih nilai transaksi restrukturisasi entitas

sepengendali a. Difference in value from restructuring transactions of entities under common control 2010 2009 Akuisisi MP 5,809 5,809 Acquisition of MP Akuisisi FSP 1,828 1,828 Acquisition of FSP Akuisisi BE 413 413 Acquisition of BE Akuisisi BAS 38 38 Acquisition of BAS Akuisisi BT 61 61 Acquisition of BT Akuisisi WBM 1,953 1,953 Acquisition of WBM Akuisisi FKP 4,904 4,904 Acquisition of FKP Akuisisi PIK 8,658 8,658 Acquisition of PIK Akuisisi IP 9,265 9,265 Acquisition of IP Akuisisi TSA 12,119 12,119 Acquisition of TSA Akuisisi ML 4,570 4,570 Acquisition of ML Akuisisi DPP 48,742 48,742 Acquisition of DPP 82,260 82,260 Selisih nilai transaksi restrukturisasi entitas sepengendali merupakan selisih antara harga perolehan dengan nilai buku aset bersih yang diperoleh dari transaksi antar entitas-entitas sepengendali seolah-olah akuisisi terjadi pada awal periode perbandingan. Difference in value from restructuring transactions of entities under common control represents differences between purchase consideration and net book value of net assets acquired from transactions of entities under common control as if the acquisition occurred in the earliest comparative period.

b. Selisih nilai transaksi atas penambahan

modal anak perusahaan b. Difference in value from transactions for subscription of additional shares in subsidiary Selisih nilai transaksi atas penambahan modal anak perusahaan merupakan selisih antara nilai tambahan penanaman modal pada saham DPP dan nilai buku aset bersih. Difference in value from transactions for subscription of additional shares in subsidiary represents difference between value of additional capital injected for shares in DPP and net book value of assets. 20. PENDAPATAN 20. REVENUE 2010 2009 Batubara Coal - Pihak ketiga 7,457,827 6,310,803 Third parties - - Pihak yang memiliki hubungan istimewa 1,151,418 1,281,882 Related parties - 8,609,245 7,592,685 Non-Batubara Non-Coal - Pihak ketiga 135,839 157,056 Third parties - - Pihak yang memiliki hubungan istimewa 540 3,125 Related parties - 136,379 160,181 8,745,624 7,752,866 146 PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual Report Lampiran 559 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated 20. PENDAPATAN lanjutan 20. REVENUE continued 2010 2009 Rincian pelanggan yang mempunyai Details of customers having transaksi lebih besar dari 10 transactions more than 10 nilai pendapatan bersih: of net revenue: Batubara Coal Ekspor - pihak ketiga Export - third parties J. Aron Co.Constellation - - J. Aron Co.Constellation Energy Energy Commodities Commodities Group, Inc. 1,865,527 907,424 Group, Inc. - Vitol Asia Pte. Ltd. 1,420,250 1,556,729 Vitol Asia Pte. Ltd. - - TNB Fuel Service Sdn. Bhd. 1,046,678 594,459 TNB Fuel Service Sdn. Bhd. - - Lain-lain masing-masing dibawah 10 Others each below 10 of - dari jumlah pendapatan 3,125,372 3,252,191 revenue 7,457,827 6,310,803 Ekspor - pihak yang memiliki hubungan istimewa Export - related party - Enel Trade S.p.A. 1,134,115 1,279,874 Enel Trade S.p.A. - 1,134,115 1,279,874 Domestik - pihak yang memiliki hubungan istimewa Domestic - related party - KSC 17,303 2,008 KSC - 17,303 2,008 Non-Batubara masing-masing dibawah Non-Coal each below 10 of 10 dari jumlah pendapatan revenue - Pihak ketiga 135,839 157,056 Third parties - - Pihak yang memiliki hubungan istimewa 540 3,125 Related parties - 136,379 160,181 8,745,624 7,752,866 Lihat Catatan 25 untuk rincian transaksi dengan pihak yang memiliki hubungan istimewa. Refer to Note 25 for details of related party transactions. 21. BIAYA SEHUBUNGAN DENGAN PENDAPATAN 21. COST OF REVENUE 2010 2009 Biaya produksi: Production costs: Pengupasan tanah 3,212,745 3,783,702 Overburden removal Bahan bakar 615,661 213,611 Fuel Pertambangan dan pengangkutan batubara 303,311 351,929 Coal mining and hauling Penyusutan 277,858 296,370 Depreciation Gaji, upah, dan tunjangan 234,066 205,672 Salaries, wages and allowances Material dan suku cadang 209,465 151,421 Materials and spare parts Sewa dan mobilisasi 116,439 65,009 Rental and mobilisation Jasa profesional 66,285 57,528 Professional fees Biaya ganti rugi atas tanah 40,493 42,697 Land compensation