MINING PROPERTIES continued Basic and diluted loss per share

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 562 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 13. PROPERTI PERTAMBANGAN lanjutan

13. MINING PROPERTIES continued

Manajemen menentukan asumsi utama berdasarkan pengalaman masa lalu, ekspektasi perkembangan pasar dan sumber-sumber eksternal. Management determined the key assumptions based on past experience, its expectations of market development and external sources Manajemen berkeyakinan bahwa penyisihan penurunan nilai properti pertambangan pada tanggal 30 Juni 2016 cukup untuk menutup kerugian penurunan nilai properti pertambangan. Management believes that the provision for impairment in the value of mining properties as at 30 June 2016 is adequate to cover any losses from the impairment of mining properties. 14. UTANG USAHA 14. TRADE PAYABLES 30 Juni 31 Desember June December 2016 2015 Pihak ketiga 28,478,003 64,002,185 Third parties Pihak berelasi: Related parties: - PT Nirmala Matranusa 1,741,558 1,717,214 PT Nirmala Matranusa - - PT Aneka Samudera Lintas “ASL” 601,791 1,581,631 PT Aneka Samudera Lintas “ASL” - - Enel Trade S.p.A 475,410 475,410 Enel Trade S.p.A - - PT Lian Beng Energy 131,852 131,446 PT Lian Beng Energy - 2,950,611 3,905,701 31,428,614 67,907,886 Komposisi utang usaha Trade payables berdasarkan mata uang composition based adalah sebagai berikut: on currency is as follows: - Dolar AS 14,932,354 49,817,616 US Dollars - - Rupiah 15,741,155 17,506,269 Rupiah - - Dolar Singapura 634,261 390,332 Singapore Dollars - - Euro 81,939 58,095 Euro - - Dolar Australia 24,710 123,022 Australian Dollars - - Yen Jepang 11,047 9,420 Japanese Yen - - Ringgit Malaysia 2,041 1,909 Malaysian Ringgit - - Pound Sterling 1,107 1,223 Pound Sterling - 31,428,614 67,907,886 Jumlah utang usaha kepada pihak berelasi adalah 0,42 dan 0,51 dari jumlah liabilitas masing-masing pada tanggal 30 Juni 2016 dan Desember 2015. Total trade payables to related parties represented 0.42 and 0.51 of total liabilities as at 30 June 2016 and December 2015, respectively. Utang usaha berasal dari pembelian barang dan jasa. The trade payables arose from the purchase of goods and services. Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions.