Pajak Dibayar Financial Statements JRAP FS June 2017

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 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 June 30, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended June 30, 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 30 Juni January 1, Translation Penambahan Pengurangan Reklasifikasi June 30, 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 - 409,437 - - 96,525,315 Buildings Kendaraan 5,086,152 - - - - 5,086,152 Vehicles Perlengkapan kantor 6,348,067 - 362,894 - 2,436 6,708,525 Office equipment Pabrik, mesin dan peralatan 230,814,055 - 751,644 - 373,008 231,192,691 Plant, machinery and equipment Jalan dan saluran 24,913,632 - 1,244,928 - - 26,158,560 Road and earthworks Konstruksi dalam penyelesaian 1,666,874 - 6,666,420 375,444 8,708,738 Construction in progress Aset sewa pembiayaan 65,438,993 - 6,167,431 - - 71,606,424 Leased assets Jumlah 432,179,948 - 15,602,754 - - 447,782,702 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisition Bangunan 13,652,429 - 2,353,628 - - 16,006,057 Buildings Kendaraan 4,756,867 - 92,159 - - 4,849,026 Vehicles Perlengkapan kantor 5,245,192 - 213,731 - - 5,458,923 Office equipment Pabrik, mesin dan peralatan 88,295,177 - 4,777,644 - - 93,072,821 Plant, machinery and equipment Jalan dan saluran 16,930,082 - 245,677 - - 17,175,759 Road and earthworks Aset sewa pembiayaan 27,685,969 - 3,632,751 - - 31,318,720 Leased assets Jumlah 156,565,716 - 11,315,590 - - 167,881,306 Total Nilai Tercatat 275,614,232 279,901,396 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: PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 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 June 30, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended June 30, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 50 - 2017 2016 Penjualan aset tetap Sale of property, plant and equipment Harga jual - 240,022 Selling price Nilai tercatat - 443,999 Net book value Laba rugi penjualan - 203,977 Gain loss on sale Beban penyusutan dialokasikan sebagai berikut: Depreciation expense is allocated as follows: 2017 2016 Dikapitalisasi ke: Capitalized to: Aset eksplorasi dan evaluasi 15,540 40,632 Exploration and evaluation assets Dibebankan ke: Charged to: Beban pokok penjualan Catatan 28 10,800,926 21,536,352 Costs of sales Note 28 Beban umum dan administrasi General and administrative expenses Catatan 29 499,124 1,336,973 Note 29 Jumlah 11,315,590 22,913,957 Total Pada tanggal 30 Juni 2017 dan 31 Desember 2016, aset tetap konstruksi dalam penyelesaian merupakan akumulasi biaya konstruksi pabrik Grup masing-masing sebesar US 8.708.738 dan US 1.666.874 atau sebesar 80 dan 78 dari nilai kontrak. Berdasarkan evaluasi manajemen, aset tetap konstruksi dalam penyelesaian diperkirakan akan selesai pada tahun 2017 dan tidak terdapat hambatan penyelesaian proyek tersebut. As of June 30, 2017 and December 31, 2016, the construction in progress represents accumulated construction costs of Group’s factories amounting to US 8,708,738 and US 1,666,874, respectively or 80 and 78 of the contract value. Based on management’s evaluation, the construction in progress is expected to be completed in 2017 and that there will be no hindrance on the project completion. Nilai tercatat aset tetap yang digunakan sebagai jaminan atas pinjaman yang diperoleh Grup Catatan 21 pada tanggal 30 Juni 2017 dan 31 Desember 2016 masing masing sebesar US 219.888.728 dan US 228.710.784. The carrying value of property, plant and equipment which are used as collateral on loans obtained by the Group Note 21 as of June 30, 2017 and December 31, 2016 amounting to US 219,888,728 and US 228,710,784, respectively. Aset tetap telah diasuransikan kepada pihak ketiga terhadap risiko kebakaran dan risiko lainnya sebagai berikut: Property, plant and equipment are insured with third parties against losses from fire and other risks as follows: a. Pada tanggal 30 Juni 2017, aset tetap dan persediaan Catatan 6 telah diasuransikan dengan jumlah pertanggungan sebesar US 457.972.750, Rp 8.913.550.958 dan RM 310.460.549. Selain asuransi tersebut, aset tetap telah diasuransikan dengan jumlah pertanggungan sebesar US 339.178.091, Rp 41.303.033.721 dan RM 78.331.666. a. As of June 30, 2017, property, plant and equipment and inventories Note 6 are insured with a total insurance coverage of US 457,972,750, Rp 8.913,550,958 and RM 310,460,549. Further, property, plant and equipment are insured for a coverage of US 339,178,091, Rp 41,303,033,721, and RM 78,331,666. b. Pada tanggal 31 Desember 2016, aset tetap dan persediaan Catatan 6 telah diasuransikan dengan jumlah pertanggungan sebesar US 457.972.750, Rp 2.700.000.000 b. As of December 31, 2016, property, plant and equipment and inventories Note 6 are insured with a total insurance coverage of US 457,972,750, Rp 2,700,000,000 and