FIXED ASSETS continued Basic and diluted loss per share

2014 AnnUAl REpoRt PT Bayan Resources Tbk 167 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 554 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 11. ASET TETAP lanjutan

11. FIXED ASSETS continued

2013 Pengurangan Saldo awal Transfer Saldo akhir Beginning Penambahan Disposal Ending balance Additions Transfers balance Biaya perolehan Acquisition cost Tanah 8,001,022 - - 8,001,022 Land Bangunan dan fasilitas Buildings and port pelabuhan 264,448,432 3,883,168 3,266,592 271,598,192 facilities Transportation Alat pengangkutan 111,645,074 76,324 54,998,229 166,719,627 equipment Peralatan dan Office furniture and perlengkapan kantor 7,272,876 833,370 1,317,999 9,424,245 equipment Machinery and Mesin dan peralatan 168,591,264 3,000,750 11,447,970 160,144,044 equipment Peralatan lain 621,257 - - 621,257 Other equipment 560,579,925 7,793,612 48,134,850 616,508,387 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan - 561,175 - 561,175 equipment Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 66,145,512 9,746,739 62,327,059 13,565,192 facilities Lainnya 4,476,788 1,100,885 2,877,840 2,699,833 Others 70,622,300 10,847,624 65,204,899 16,265,025 631,202,225 19,202,411 17,070,049 633,334,587 Accumulated Akumulasi penyusutan depreciation Bangunan dan fasilitas Buildings and port pelabuhan 123,647,927 23,102,728 - 146,750,655 facilities Transportation Alat pengangkutan 64,403,792 13,626,430 57,629 77,972,593 equipment Peralatan dan Office furniture and perlengkapan kantor 5,973,215 1,044,483 15,359 7,002,339 equipment Machinery and Mesin dan peralatan 109,258,159 18,116,910 9,324,214 118,050,855 equipment Peralatan lain 579,464 26,366 - 605,830 Other equipment 303,862,557 55,916,917 9,397,202 350,382,272 Aset sewa pembiayaan Under finance leases Transportation Alat pengangkutan - 46,765 - 46,765 equipment Nilai buku bersih 327,339,668 282,905,550 Net book value Penyusutan dibebankan pada akun-akun berikut ini: Depreciation expense was charged to the following accounts: 2014 2013 Beban pokok pendapatan lihat Catatan 23 53,395,711 54,819,287 Cost of revenue refer to Note 23 Beban umum dan administrasi General and administration lihat Catatan 25 983,235 915,309 expenses refer to Note 25 Aset dalam penyelesaian 372,455 226,554 Construction in progress Aset eksplorasi dan evaluasi 31,213 2,532 Exploration and evaluation assets 54,782,614 55,963,682 lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 168 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 555 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 11. ASET TETAP lanjutan

11. FIXED ASSETS continued