GENERAL AND ADMINISTRATION EXPENSES 2016 OTHER INCOMEEXPENSES, NET 2016 LABARUGI BERSIH PER LEMBAR SAHAM DASAR DAN DILUSI BASIC AND DILUTED EARNINGSLOSS PER SHARE

2016 Annual Report PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 572 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 25. BEBAN UMUM DAN ADMINISTRASI

25. GENERAL AND ADMINISTRATION EXPENSES 2016

2015 Beban karyawan 15,190,100 15,275,298 Employee costs Biaya kantor 3,335,163 3,502,247 Office expenses Jasa profesional 3,315,975 8,033,962 Professional fees Penyusutan lihat Catatan 11 836,644 929,611 Depreciation refer to Note 11 Perizinan dan retribusi 801,130 1,237,673 Permits and retribution Lain-lain masing-masing di bawah AS100.000 2,504,909 1,372,861 Others each below US100,000 25,983,921 30,351,652 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 26. PENDAPATANBEBAN LAIN-LAIN, NETO

26. OTHER INCOMEEXPENSES, NET 2016

2015 Labarugi selisih kurs, neto 1,132,803 14,151,299 Gainloss on foreign exchange, net Lain-lain, neto 184,983 3,915,733 Others, net 1,317,786 10,235,566

27. LABARUGI BERSIH PER LEMBAR SAHAM DASAR DAN DILUSI

27. BASIC AND DILUTED EARNINGSLOSS PER SHARE

Labarugi bersih per saham dasar dihitung dengan membagi laba bersih yang dapat diatribusikan kepada pemilik entitas induk dengan rata-rata tertimbang jumlah saham biasa yang beredar pada periode yang bersangkutan. Basic earningsloss per share is calculated by dividing net income attributable to owners of the parent entity by the weighted-average number of ordinary shares outstanding during the respective period. 2016 2015 Labarugi bersih yang dapat diatribusikan kepada pemilik Net incomeloss attributable to entitas induk 28,755,212 64,402,482 owners of the parent entity Rata-rata tertimbang jumlah saham Weighted average number of biasa yang beredar 3,333,333,500 3,333,333,500 outstanding ordinary shares Labarugi bersih per lembar saham Basic and diluted earningsloss dasar dan dilusi

0.01 0.02

per share Grup tidak memiliki efek yang bersifat dilutif pada 31 Desember 2016 dan 2015. The Group does not have any dilutive ordinary shares as at 31 December 2016 and 2015. 28. TRANSAKSI PIHAK BERELASI 28. RELATED PARTY TRANSACTIONS