PROVISION FOR DECOMMISSIONING, DEMOBILISATION, RECLAMATION AND LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS REVENUE 2014

2014 AnnUAl REpoRt PT Bayan Resources Tbk 179 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 566 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 19. PROVISI UNTUK PEMBONGKARAN, PEMINDAHAN, REKLAMASI DAN RESTORASI

19. PROVISION FOR DECOMMISSIONING, DEMOBILISATION, RECLAMATION AND

RESTORATION 2014 2013 Saldo awal 9,029,372 8,533,034 Beginning balance Penambahan 3,602,522 3,961,166 Addition Realisasi 3,792,134 1,961,114 Realisation Akresi 95,223 43,547 Accretion Efek selisih kurs 181,247 1,547,261 Foreign exchange difference Saldo akhir 8,753,736 9,029,372 Ending balance 20. MODAL SAHAM 20. SHARE CAPITAL a. Modal saham a. Share capital Pemegang saham Perusahaan pada tanggal 31 Desember 2014 dan 2013 berdasarkan catatan yang dibuat PT Kustodian Sentral Efek Indonesia “KSEI”, biro administrasi efek sebagai berikut: The Company’s shareholders as at 31 December 2014 and 2013 based on the record maintained by PT Kustodian Sentral Efek Indonesia “KSEI”, the share administrator are as follows: 31 DesemberDecember 2014 Saham ditempatkan dan disetor penuh Issued and fully paid capital Jumlah Saham Pemegang SahamShareholders Number of Shares NilaiValue Low Tuck Kwong 1,719,695,500 18,410,617 51.59 Korea Electric Power Corporation 666,667,000 7,137,165 20.00 Enel Investment Holding BV. 333,333,500 3,568,582 10.00 Engki Wibowo 198,707,500 2,127,311 5.96 Jenny Quantero 99,497,500 1,065,194 2.98 Lim Chai Hock danand Dynamic Resources Corporation 88,868,000 951,398 2.67 Chin Wai Fong danand Empire Management Corporation 53,427,000 571,976 1.60 Low Yi Ngo 5,694,500 60,964 0.17 Michael Sumarijanto 800,000 8,565 0.02 Russell John Neil 300,000 3,212 0.01 Alastair McLeod 300,000 3,212 0.01 MasyarakatPublic 166,043,000 1,777,613 4.98 3,333,333,500 35,685,809 100.00 31 DesemberDecember 2013 Saham ditempatkan dan disetor penuh Issued and fully paid capital Jumlah Saham Pemegang SahamShareholders Number of Shares NilaiValue Low Tuck Kwong 1,719,695,500 18,410,617 51.59 Korea Electric Power Corporation 666,667,000 7,137,165 20.00 Enel Investment Holding BV. 333,333,500 3,568,582 10.00 Engki Wibowo 198,695,000 2,127,177 5.96 Jenny Quantero 99,497,500 1,065,194 2.98 Lim Chai Hock danand Dynamic Resources Corporation 88,868,000 951,398 2.67 Chin Wai Fong danand Empire Management Corporation 53,427,000 571,976 1.60 Low Yi Ngo 5,694,500 60,964 0.17 Russell John Neil 300,000 3,212 0.01 Alastair McLeod 300,000 3,212 0.01 Michael Sumarijanto 300,000 3,212 0.01 MasyarakatPublic 166,555,500 1,783,100 5.00 3,333,333,500 35,685,809 100.00 lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 180 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 567 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 20. MODAL SAHAM lanjutan

20. SHARE CAPITAL continued a. Modal saham lanjutan

a. Share capital continued

Pada tanggal 17 September 2008, salah satu pemegang saham Perusahaan telah menjaminkan 1.250.000.000 lembar saham kepada bank. Jaminan saham ini telah berubah beberapa kali dengan perubahan terakhir jumlah saham yang dijaminkan sebanyak 1.250. On 17 September 2008, a shareholder of the Company had pledged 1,250,000,000 shares to a bank. The number of shares pledged has varied a number of times with the latest changes occurring on the 15 April 2013 pledging a total of 1,250,000,000 shares. b. Tambahan modal disetor, neto b. Additional paid in capital, net Rincian perhitungan agio saham: Details of additional paid in capital are as follows: 2014 2013 Excess of proceeds over Jumlah agio saham 208,379,135 208,379,135 par value Biaya penerbitan saham 12,499,062 12,499,062 Share issuance costs Selisih nilai transaksi Difference in value from restrukturisasi entitas restructuring transactions sepengendali 4,322,116 4,322,116 of entities under common control 200,202,189 200,202,189 Biaya penerbitan saham merupakan biaya-biaya yang berkaitan langsung dengan penerbitan saham baru Perusahaan yang dilakukan saat IPO Perusahaan pada bulan Agustus 2008. Share issuance costs represent costs directly attributable to the issuance of new shares of the Company during the IPO of the Company’s shares in August 2008. Selisih nilai transaksi restrukturisasi entitas sepengendali merupakan selisih antara harga perolehan dengan nilai buku aset bersih yang diperoleh dari transaksi antar entitas sepengendali. Difference in value from restructuring transactions of entities under common control represents dfferences between purchase consideration and net book value of net assets acquired from transactions of entities under common control. 21. LABA DITAHAN YANG DICADANGKAN 21. APPROPRIATED RETAINED EARNINGS Cadangan wajib Statutory reserve Undang-Undang Perseroan Terbatas Republik Indonesia No. 402007 yang diterbitkan pada bulan Agustus 2007, mengharuskan setiap perusahaan untuk membentuk cadangan wajib dari laba bersih sampai cadangan mencapai paling sedikit 20 dari modal yang telah ditempatkan dan disetor penuh. The Limited Liability Company Law of the Republic of Indonesia No. 402007 issued in August 2007, requires the establishment of a statutory reserve from net profits amounting to at least 20 of a company’s issued and paid up capital. Berdasarkan Rapat Umum Pemegang Saham Tahunan yang diadakan pada tanggal 22 April 2008 dan kemudian pada tanggal 7 Juni 2011, pemegang saham memutuskan pembentukan cadangan umum dari laba ditahan sebesar Rp 66.700.000.000 AS8.176.536. Based on the Annual General Meeting of Shareholders held on 22 April 2008 and then on 7 June 2011, the shareholders decided the establishment of a general reserve from retained earnings amounting to Rp 66,700,000,000 US8,176,536. 2014 AnnUAl REpoRt PT Bayan Resources Tbk 181 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 568 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 22. PENDAPATAN

22. REVENUE 2014

2013 Batubara Coal - Pihak ketiga 700,330,571 1,046,653,151 Third parties - - Pihak berelasi 99,671,890 87,539,983 Related parties - 800,002,461 1,134,193,134 Non-batubara Non-coal - Pihak ketiga 28,257,481 13,274,794 Third parties - 28,257,481 13,274,794 828,259,942 1,147,467,928 Rincian pelanggan dengan pendapatan lebih besar dari 10 nilai pendapatan bersih berasal: Details of customers from whom more than 10 of net revenue was derived: 2014 2013 Batubara Coal Ekspor – pihak ketiga Export – third parties - Vitol Asia Pte. Ltd. 151,868,713 227,683,970 Vitol Asia Pte. Ltd. - - J. Aron Co. 147,680,170 205,871,065 J. Aron Co - - TNB Fuel Service Sdn. Bhd. 67,780,733 131,456,160 TNB Fuel Service Sdn. Bhd. - - Lain-lain masing-masing di bawah 10dari jumlah Others each below 10 of - pendapatan 330,810,782 464,624,972 total revenue 698,140,398 1,029,636,167 Ekspor – pihak berelasi Export – related party - Enel Trade S.p.A. 99,385,329 87,539,983 Enel Trade S.p.A. - Domestik Domestic - Pihak ketiga 2,190,173 17,016,984 Third parties - - Pihak berelasi - KP 286,561 - Related party - KP - 2,476,734 17,016,984 Non-batubara masing-masing di bawah 10 dari jumlah Non-coal each below 10 of pendapatan total revenue - Pihak ketiga 28,257,481 13,274,794 Third parties - 828,259,942 1,147,467,928 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 182 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 569 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in United States Dollars, unless otherwise stated 23. BEBAN POKOK PENDAPATAN

23. COST OF REVENUE 2014