SEGMENT INFORMATION continued Komitmen akuisisi KRL Acquisition commitment of KRL

Laporan Tahunan 2016 PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 593 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 31. INFORMASI SEGMEN USAHA lanjutan

31. SEGMENT INFORMATION continued

2015 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Pendapatan: Revenue: Pendapatan di luar External segment segmen 432,651,781 32,355,642 - 465,007,423 revenue Pendapatan antar Inter-segment segmen 101,146,701 113,518,227 214,664,928 - revenue Pendapatan 533,798,482 145,873,869 214,664,928 465,007,423 Revenue Laba kotor 121,955,211 36,449,362 35,631,256 122,773,317 Gross profit Beban penjualan 106,338,950 15,136,032 55,844,717 65,630,265 Selling expenses General and Beban umum administration dan administrasi 25,363,180 4,805,961 182,511 30,351,652 expense Beban keuangan 48,161,090 11,130,251 26,896,776 32,394,565 Finance expenses Penghasilan keuangan 29,779,302 104,179 27,089,548 2,793,933 Finance income Beban penurunan nilai 55,137,506 - - 55,137,506 Impairment charges Pendapatan lain-lain, neto 2,209,142 566,457 11,878,251 10,235,566 Other income, net Rugilaba sebelum pajak 81,057,071 4,914,840 7,959,927 68,182,304 Lossprofit before tax Beban pajak penghasilan 19,432,076 5,462,543 11,278,869 13,615,750 Income tax expense Rugi tahun berjalan 100,489,147 547,703 19,238,796 81,798,054 Loss for the year 2015 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Aset segmen 1,506,554,831 280,032,864 848,735,967 937,851,728 Segment assets Liabilitas segmen 958,636,678 191,025,467 383,970,432 765,691,713 Segment liabilities Acquisition of Perolehan aset tetap 20,486,433 30,524,417 3,359,197 47,651,653 fixed assets Penyusutan 20,687,671 26,157,723 2,824,939 44,020,455 Depreciation Amortisasi properti pertambangan - Amortisasion of mining pertambangan yang properties - mines berproduksi 8,671,861 - - 8,671,861 in production Perusahaan berdomisili di Indonesia. Mayoritas aset tidak lancar Grup berada di Indonesia. Pendapatan yang diperoleh dari pelanggan luar negeri disajikan sebagai berikut: The Company is domiciled in Indonesia. The majority of the Group’s non-current assets are located in Indonesia. Revenue from external customers generated from other countries are presented as follows: 2016 2015 Area penjualan Sales area - Asia Utara Cina, Jepang, Korea, North Asia China, Japan, Korea, - Hongkong dan Taiwan 199,113,370 127,404,711 Hong Kong and Taiwan - Asia Tenggara Malaysia, South East Asia Malaysia, - Thailand dan Filipina, Thailand and Philippines, tidak termasuk Indonesia 121,187,567 120,362,450 excluding Indonesia - Asia Selatan India, Pakistan South Asia India, Pakistan - dan Sri Lanka 174,907,955 171,828,912 and Sri Lanka - Eropa, Amerika Serikat dan Europe, United States and - Amerika Selatan - 3,997,263 South America - Domestik 60,275,029 41,414,087 Domestic - 555,483,921 465,007,423 2016 Annual Report PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 594 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 32. ASET DAN LIABILITAS DALAM MATA UANG ASING 32. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES Aset dan liabilitas moneter dalam mata uang Rupiah pada 31 Desember 2016 telah dikonversikan ke dalam mata uang Dolar AS dengan menggunakan kurs AS1 = Rp13.436 berdasarkan kurs tengah Bank Indonesia. At 31 December 2016, monetary assets and liabilities denominated in Rupiah have been translated into US Dollars using an exchange rate of US1 = Rp13,436 based on the Bank Indonesia middle rate. Grup memiliki aset dan liabilitas dalam mata uang asing dengan rincian sebagai berikut: The Group has assets and liabilities denominated in foreign currencies as follows: 2016 Setara dolar AS Lain-lain US Dollars IDR AUD Others equivalents Aset Assets Cash and cash Kas dan setara kas 113,097,441,070 20,852 - 8,432,585 equivalents Kas dan setara kas yang Restricted cash dibatasi penggunaannya 16,059,922,731 - - 1,195,290 and cash equivalents Piutang usaha 69,571,282,956 - - 5,177,976 Trade receivables Piutang non-usaha 55,396,619,945 - - 4,122,999 Non-trade receivables Uang muka dan pembayaran Advances and dimuka 282,725,707,718 218,516 997,861 22,198,414 prepayments Uang muka pajak 1,446,770,690,736 - - 107,678,676 Prepaid taxes Aset keuangan tidak lancar lainnya 5,136,949,379 - 60,823 443,150 Other non-current ssets 1,988,758,614,535 239,368 1,058,684 149,249,090 Liabilitas Liabilities Utang usaha 221,045,954,151 21,641 249,675 16,717,106 Trade payables Akrual 67,635,629,499 564 890,999 5,925,318 Accruals Utang pajak 279,590,772,008 - - 20,809,078 Tax payables Utang lain-lain 37,161,668,424 - - 2,765,828 Other payables 605,434,024,082 22,205 1,140,674 46,217,330 2015 Setara dolar AS Lain-lain US Dollars IDR AUD Others equivalents Aset Assets Cash and cash Kas dan setara kas 99,254,034,639 23,261 - 7,211,898 equivalents Kas dan setara kas Restricted cash yang dibatasi penggunaannya 9,266,404,990 - - 671,722 and cash equivalents Piutang usaha 13,666,819,967 5,131 - 994,451 Trade receivables Piutang non-usaha 22,876,567,471 - - 1,658,323 Non-trade receivables Uang muka dan pembayaran Advances and dimuka 108,766,916,877 115,728 2,326,418 10,295,364 prepayments Uang muka pajak 1,388,745,395,205 - - 100,670,199 Prepaid taxes Aset keuangan tidak lancar Other non-current lainnya 1,199,678,178 - 60,823 147,788 assets 1,643,775,817,327 144,120 2,387,241 121,649,745 Liabilitas Liabilities Utang usaha 241,498,976,956 168,627 460,979 18,090,270 Trade payables Akrual 74,923,371,898 - - 5,431,198 Accruals Utang pajak 136,018,575,845 - - 9,859,991 Tax payables Sewa pembiayaan yang akan Current maturities of jatuh tempo dalam satu tahun 975,996,250 - - 70,750 financial lease Utang lain-lain 4,291,487,343 - - 311,090 Other payables 457,708,408,292 168,627 460,979 33,763,299 Aset dan liabilitas dalam mata uang asing lainnya disajikan dalam jumlah yang setara dengan USD dengan menggunakan kurs pada akhir periode pelaporan. Assets and liabilities denominated in other foreign currencies are presented as USD equivalents using the exchange rate prevailing at end of the reporting period. Laporan Tahunan 2016 PT Bayan Resources Tbk PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 595 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 32. ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan 32. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued Apabila aset dan liabilitas dalam mata uang asing pada tanggal 31 Desember 2016 dijabarkan dengan menggunakan kurs yang berlaku pada tanggal 30 Maret 2017, maka aset bersih dalam mata uang asing Grup akan naik sebesar AS877.509. If assets and liabilities in foreign currencies as at 31 December 2016 are translated using the exchange rate as at 30 March 2017, the total net foreign currency assets of the Group will increase by approximately US877,509. 33. ASET KEUANGAN DAN LIABILITAS KEUANGAN 33. FINANCIAL ASSETS AND FINANCIAL LIABILITIES