addition of fixed assets

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 573 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 28. TRANSAKSI DENGAN PIHAK BERELASI lanjutan

28. RELATED PARTY TRANSACTIONS continued 30 Juni

31 Desember June December 2016 2015 Biaya pengangkutan dan sewa Accrued barging and vessel kapal yang masih harus dibayar: rental expenses: - ASL 553,504 676,979 ASL - Persentase dari biaya pengangkutan As a percentage of accrued dan sewa kapal yang masih harus barging and vessel rental dibayar 5.60 13.32 expense Penjualan batubara: Coal sales: - Enel Trade S.p.A. - 3,997,263 Enel Trade S.p.A. - - KP - 1,891,545 KP - - 5,888,808 Persentase dari jumlah pendapatan - 1.27 As a percentage of total revenue Beban sewa kendaraan: Vehicle rental expenses: - PT Nirmala Matranusa 97,914 196,237 PT Nirmala Matranusa - Persentase dari beban sewa dan As a percentage of rental and mobilisasi 8.94 9.84 mobilisation expenses Beban sewa kantor: Office rental expenses: - PT Nirmala Matranusa 1,200,276 2,400,552 PT Nirmala Matranusa - As a percentage of office Persentase dari biaya kantor 69.84 68.54 expenses Beban sewa listrik: Electricity rent expense: - KP 674,321 181,952 KP - As a percentage of electricity Persentase dari beban listrik,air,telepon

91.27 53.52 water, and telephone expenses

Biaya pengangkutan: Barging expense: - ASL 2,118,961 6,410,728 ASL - As a percentage of barging Persentase dari biaya pengangkutan 10.55 15.81 expense Pendapatan pengangkutan: Freight income: - BI 141,919 240,846 BI - Persentase dari pendapatan As a percentage of freight pengangkutan 100 26.64 income Penjualan batubara ke pihak berelasi ditetapkan berdasarkan kontrak-kontrak penjualan, yang pada umumnya menggunakan indeks internasional dan domestik sebagai bahan acuan yang disesuaikan dengan spesifikasi batubara dan lokasi pengiriman. Sales of coal to related parties are set based on sales contracts which generally use international and domestic indices as benchmarks which are adjusted for coal specifications and location of deliveries.