PIUTANG USAHA, NETO TRADE RECEIVABLES, NET

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 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 8. PERSEDIAAN, NETO

8. INVENTORY, NET

2016 2015 Batubara 29,218,466 74,141,641 Coal Suku cadang dan material 16,545,722 16,332,642 Spare parts and materials Bahan bakar 799,331 914,613 Fuel 46,563,519 91,388,896 Dikurangi: penyisihan Less: allowance for obsolete persediaan usang 1,672,912 1,238,252 inventory 44,890,607 90,150,644 Mutasi penyisihan persediaan usang adalah sebagai berikut: The movement in allowance for obsolete inventory was as follows: 2016 2015 Saldo awal 1,238,252 651,556 Beginning balance Penambahan selama tahun berjalan 434,660 586,696 Additions during the year Saldo akhir 1,672,912 1,238,252 Ending balance Manajemen Grup berpendapat bahwa penyisihan persediaan usang telah mencukupi untuk menutup kerugian yang timbul dari persediaan usang tersebut. The Group’s management believes that the allowance for obsolete inventory is adequate to cover losses from obsolete inventory. Pada tanggal 31 Desember 2016, Grup melakukan penilaian persediaan batubara berdasarkan nilai realisasi bersih dan membukukan selisih dari nilai realisasi bersih dan biaya perolehan pada “beban pokok pendapatan” sebesar AS8.371.430 2015: AS16.296.116. As at 31 December 2016, the Group valued its coal inventory based on the net realisable value and recognised the difference between net realisable value and cost in “cost of revenue” amounting to US8,371,430 2015: US16,296,116. Pada tanggal 31 Desember 2016, persediaan tidak diasuransikan, karena manajemen telah menilai risiko kerugian adalah minimal. As at 31 December 2016, the inventory was not covered by insurance, as management has assessed the risk of loss as minimal. 9. PERPAJAKAN 9. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 2016 2015 Perusahaan The Company PPN 13,701,418 12,570,403 VAT Pajak Penghasilan 14,221,528 6,902,359 Corporate Income Tax 27,922,946 19,472,762 Entitas anak Subsidiaries PPN 35,320,621 54,546,041 VAT Pajak Penghasilan 44,435,109 26,651,396 Corporate Income Tax 79,755,730 81,197,437 Total 107,678,676 100,670,199 Total PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 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 9. PERPAJAKAN lanjutan

9. TAXATION continued a. Pajak dibayar dimuka lanjutan

a. Prepaid taxes continued 2016

2015 Bagian jangka pendek Current portion PPN 32,610,963 25,816,578 VAT Pajak Penghasilan 1,754,330 287,659 Corporate Income Tax 34,365,293 26,104,237 Bagian jangka panjang Non-current portion PPN 16,411,076 41,299,866 VAT Pajak Penghasilan 56,902,307 33,266,096 Corporate Income Tax 73,313,383 74,565,962 Total 107,678,676 100,670,199 Total b. Utang pajak b. Taxes payable 2016 2015 Pajak Penghasilan Corporate Income Tax Entitas anak 13,405,129 165,605 Subsidiaries Pajak lain-lain Other taxes Perusahaan 504,826 295,361 The Company Entitas anak 6,899,123 9,399,025 Subsidiaries 7,403,949 9,694,386 Total 20,809,078 9,859,991 Total c. Beban pajak penghasilan

c. Income tax expense 2016

2015 Kini Current - Non final 23,036,128 6,625,382 Non-final - - Penyesuaian tahun lalu - 656,954 Prior year adjustments - 23,036,128 5,968,428 Tangguhan 11,548,852 7,647,322 Deferred 11,487,276 13,615,750