PIUTANG USAHA, NETO TRADE RECEIVABLES, NET

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 546 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 6. PIUTANG USAHA, NETO lanjutan

6. TRADE RECEIVABLES, NET continued 31 Maret

31 Desember March December 2017 2016 Pihak berelasi: Related parties: - PT Kariangau Power “KP” 2,171,228 2,171,228 PT Kariangau Power “KP” - - Bayan International Pte. Ltd “BI” 418,816 418,483 Bayan International Pte. Ltd. “BI” - Piutang usaha - Trade receivables - pihak berelasi, neto 2,590,044 2,589,711 related parties, net Total piutang usaha, neto 47,282,285 61,192,052 Total trade receivables, net Persentase piutang usaha - Percentage of trade pihak berelasi, neto receivables - related party, terhadap jumlah aset 0.31 0.31 net to total assets Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. Analisis umur piutang usaha dikurangi penyisihan adalah sebagai berikut: Aging analysis of trade receivables net of provisions is as follows: 31 Maret 31 Desember March December 2017 2016 Lancar 44,192,125 57,461,887 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 15,348 676,315 1 - 30 days 31 - 90 hari 145,000 149,303 31 - 90 days 90 hari 2,929,812 2,904,547 90 days 47,282,285 61,192,052 Pada tanggal 31 Maret 2017, piutang usaha sebesar AS1.103.328 telah lewat jatuh tempo lebih dari 90 hari 2016: AS1.102.233 mengalami penurunan nilai dan telah diprovisikan. As at 31 March 2017, trade receivables of US1,103,328 overdue for more than 90 days 2016: US1,102,233 were impaired and provided for. Mutasi provisi penurunan nilai piutang usaha adalah sebagai berikut: Movements in the Group’s provision for impairment of trade receivables are as follow: 31 Maret 31 Desember March December 2017 2016 Pada awal periode 1,102,233 195,927 At the beginning of the period Provisi periode berjalan 1,095 906,306 Provision during the period Pada akhir periode 1,103,328 1,102,233 At the end of the period Berdasarkan pengkajian atas keadaan setiap akun piutang usaha pada akhir periode, Manajemen Grup berpendapat bahwa provisi penurunan nilai pada tanggal 31 Maret 2017 telah mencukupi untuk menutup kerugian yang timbul dari piutang usaha tersebut. Based on the review of the status of the individual accounts receivable at the end of the period, the Group’s Management is of the opinion that the provision for impairment of trade receivables as at 31 March 2017 is adequate to cover losses from these trade receivables. Pada tanggal 31 Maret 2017, piutang Perusahaan dan beberapa entitas anak dari perjanjian penjualan batubara telah digunakan sebagai jaminan pinjaman New Club Deal lihat Catatan 16 dan 29l. As at 31 March 2017, the receivables of the Company and several subsidiaries from coal sales contracts have been pledged as collateral for the loans under the New Club Deal refer to Notes 16 and 29l. PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2017 DAN 2016 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2017 AND 2016 Expressed in United States Dollars, unless otherwise stated 7. PIUTANG NON-USAHA

7. NON-TRADE RECEIVABLES 31 Maret

31 Desember March December 2017 2016 Pihak ketiga 14,494,496 13,286,669 Third parties Dikurangi: provisi penurunan nilai 6,203,117 6,203,117 Less: provision for impairment Piutang non-usaha - Non-trade recevables pihak ketiga, neto 8,291,379 7,083,552 third parties, net Bagian jangka pendek 8,291,379 7,083,552 Current portion Bagian jangka panjang - - Non-current portion Pihak berelasi: Related parties: - KP 116,348 127,551 KP - - PT Bunga Permata Sari 8,986 9,079 PT Bunga Permata Sari - - PT Nirmala Matranusa “NMN” 37,048 54,317 PT Nirmala Matranusa “NMN” - - Lain-lain 35,076 34,107 Others - Jumlah piutang non-usaha - Non-trade receivables - pihak berelasi, neto 197,458 225,054 related parties, net Bagian jangka pendek - - Current portion Bagian jangka panjang 197,458 225,054 Non-current portion Persentase piutang non-usaha - Percentage of non-trade pihak berelasi, neto receivables - related parties, terhadap jumlah aset 0.02 0.03 net to total assets Piutang non-usaha terutama terdiri atas penjualan aset tetap dan transaksi yang ditagih kembali back charges. Non-trade receivables mainly consist of sales of fixed assets and back charges. Lihat Catatan 28 untuk transaksi dengan pihak berelasi. Refer to Note 28 for related party transactions. Pada tanggal 31 Maret 2017, piutang non-usaha sebesar AS6.203.117 telah lewat jatuh tempo lebih dari 90 hari 2016: AS6.203.117 mengalami penurunan nilai dan telah diprovisikan. As at 31 March 2017, non-trade receivables of US6,203,117 overdue for more than 90 days 2016: US6,203,117 were impaired and provided for. Mutasi provisi penurunan nilai piutang non-usaha adalah sebagai berikut: Movements in the Group’s provision for impairment of non-trade receivables are as follows: 31 Maret 31 Desember March December 2017 2016 Pada awal periode 6,203,117 - At beginning of the period Provisi periode berjalan - 6,203,117 Provision during the period Pada akhir periode 6,203,117 6,203,117 At the end of the period