MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES

2014 AnnUAl REpoRt PT Bayan Resources Tbk 173 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 560 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 13. PROPERTI PERTAMBANGAN lanjutan

13. MINING PROPERTIES continued

Manajemen berkeyakinan bahwa penyisihan penurunan nilai properti pertambangan pada tanggal 31 Desember 2014 cukup untuk menutup kerugian penurunan nilai properti pertambangan. Management believes that the provision of impairment in the value of mining properties as at 31 December 2014 is adequate to cover any losses from the impairment of mining properties. 14. UTANG USAHA 14. TRADE PAYABLES 2014 2013 Pihak ketiga 152,868,208 172,179,722 Third parties Pihak berelasi: Related parties: - PT Nirmala Matranusa 8,061,105 15,956,887 PT Nirmala Matranusa - - PT Aneka Samudera Lintas “ASL” 6,890,291 5,556,572 PT Aneka Samudera Lintas “ASL” - - PT Lian Beng Energy 132,395 132,593 PT Lian Beng Energy - - PT Pan Assets Indonesia - 198,698 PT Pan Assets Indonesia - 15,083,791 21,844,750 167,951,999 194,024,472 2014 2013 Komposisi utang usaha Trade payables berdasarkan mata uang composition based adalah sebagai berikut: on currency is as follows: - Dolar AS 153,047,188 175,408,431 US Dollars - - Rupiah 14,062,728 17,793,463 Rupiah - - Dolar Australia 433,593 501,563 Australian Dollars - - Euro 215,119 214,968 Euro - - Dolar Singapura 167,446 91,376 Singapore Dollars - - Pound Sterling 14,067 1,360 Pound Sterling - - Yen Jepang 9,509 10,815 Japanese Yen - - Ringgit Malaysia 2,349 2,496 Malaysian Ringgit - 167,951,999 194,024,472 Jumlah utang usaha kepada pihak berelasi adalah 1,66 dan 1,95 dari jumlah liabilitas masing-masing pada tanggal 31 Desember 2014 dan 2013. Total trade payables to related parties represented 1.66 and 1.95 of total liabilities as at 31 December 2014 and 2013, 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. lApoRAn tAhUnAn 2014 PT Bayan Resources Tbk 174 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 561 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 15. BEBAN AKRUAL

15. ACCRUAL EXPENSES 2014