Risiko Suku Bunga Financial Risk Management Objectives and

PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in United States Dollar, unless Otherwise Stated - 100 - Pendapatan dari penyelesaian perjanjian sebesar US 29.500.000 disajikan sebagai “Pendapatan dari penyelesaian instrumen derivatif komoditas” dalam laporan laba rugi komprehensif konsolidasian tahun 2013. Income from this terminated agreement amounting to US 29,500,000 is presented in the 2013 consolidated statement of comprehensive income as “Income from settlement of commodity derivative instrument”.

d. Perjanjian Kerjasama Pertambangan

d. Mining Cooperation Agreement

Pada tanggal 24 Desember 2013, PEG, yang merupakan entitas anak GSM selaku pemilik Kontrak Karya dengan luas wilayah lebih dari 7.000 hektar yang mengelilingi 100 hektar wilayah Izin Usaha Pertambangan IUP milik KUD Dharma Tani Marisa, pihak ketiga, telah sepakat untuk mengadakan kerja sama dengan KUD Dharma Tani Marisa, pemegang tunggal IUP mineral logam emas seluas 100 hektar berdasarkan Surat Keputusan Bupati Pohuwato No.31613XITahun 2009 tertanggal 23 November 2009 tentang IUP Operasi Produksi yang bertujuan untuk mengembangkan investasi kegiatan pertambangan yang dapat memberikan manfaat baik secara ekonomi maupun sosial bagi para pihak dalam wilayah IUP. On December 24, 2013, PEG, a subsidiary of GSM as the owner of Contract of Work with the area expanding more than 7,000 hectare which area surrounding the 100 hectare area of Mining Business License IUP owned by KUD Dharma Tani Marisa, a third party, has agreed to entered into a cooperation agreement with KUD Dharma Tani Marisa, the sole owner IUP of gold with area of 100 hectare based on Decision Letter of Regent of Pohuwato No. 31613XITahun 2009 dated November 23, 2009 regarding IUP of Production Operation, to develop investment in mining activities which has economic and social benefit for the parties within the area of IUP.

e. Perjanjian Utang Piutang

e. Loan Receivable Agreement

Pada tanggal 24 Desember 2013, PEG menandatangani perjanjian utang piutang dengan KUD Dharma Tani Marisa, pihak ketiga. Dalam perjanjian tersebut PEG memberikan fasilitas pinjaman kepada KUD Dharma Tani Marisa sebesar Rp 10.000.000.000 Pada tanggal 31 Desember 2013 saldo piutang PEG dari KUD sebesar Rp 5.000.000.000 On December 24, 2013, PEG signed a loan agreement with KUD Dharma Tani Marisa, a third party. PEG granted a loan facility to KUD amounting to Rp 10,000,000,000. As of December 31, 2013, the outstanding loan of KUD Dharma Tani Marisa to PEG amounted to Rp 5.000.000.000.

37. Informasi Segmen

37. Segment

Information Segmen operasi dilaporkan sesuai dengan pelaporan internal kepada pembuat keputusan operasional, yang bertanggung jawab atas alokasi sumber daya ke masing-masing segmen yang dilaporkan serta menilai kinerja masing-masing segmen tersebut. Pada tahun 2013, Grup hanya memiliki satu 1 segmen yang dilaporkan yakni “penjualan emas dan perak” sehingga Grup tidak menyajikan informasi segmen pasa tahun 2013. Pada tahun 2012, Grup memiliki lima 5 segmen yang dilaporkan; perdagangan umum, jasa boga, perumahan, transportasi, penjualan emas dan perak. Operating segments are reported in accordance with the internal reporting provided to the chief operating decision maker, which is responsible for allocating resources to the reportable segments and assesses its performance. In 2013, the Group has only one 1 reportable segment which is the “sale of gold and silver“ thus, the Group did not present segment information in 2013. In 2012, the Group has five 5 reportable segments including general trading, catering service, real estate, transportation and sale of gold and silver. PT J Resources Asia Pasifik Tbk dan Entitas Anak Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J Resources Asia Pasifik Tbk and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in United States Dollar, unless Otherwise Stated - 101 - Perdagangan Penjualan Emas umum Jasa boga dan Perak General Catering Perumahan Transportasi Sale of Gold Jumlah trading service Housing Transportation and Silver Total Laporan Laba Rugi Consolidated Statement of Komprehensif Comprehensive Income konsolidasian Pendapatan usaha 51.914 168.060 - 39.563 172.589.048 172.848.585 Revenues Hasil segmen Segment results Laba kotor 2.979 5.882 - 11.847 67.020.272 67.023.258 Segment gross profit Beban umum dan General and administrative administrasi 20.393 52.736 6.307 8.681 29.327.947 29.416.064 expenses Pendapatan beban Other income expenses - lain-lain - bersih 34.837 90.090 10.775 14.830 58.207.381 58.056.849 net Laba rugi sebelum pajak 58.209 148.708 17.082 11.664 95.899.706 95.664.043 Income loss before tax Penghasilan pajak kini - - - - 16.442.601 16.442.601 Current tax expense Penghasilan pajak tangguhan 113 291 35 48 8.647.886 8.648.373 Deferred tax benefit Laba rugi bersih 58.096 148.417 17.047 11.616 88.104.991 87.869.815 Net income loss Aset Segmen 15.273 61.868 71.089 148.503 534.773.472 535.070.205 Segment Assets Liabilitas Segmen 48.231 576.554 22.285 636.167 197.992.767 199.276.004 Segment Liabilities 2012 Aset segmen tidak termasuk pajak dibayar dimuka, aset pajak tangguhan, pajak pertambahan nilai masukan dan goodwill dan sedangkan liabilitas segmen tidak termasuk utang pajak dan liabilitas pajak tangguhanSegment assets exclude prepaid taxes, deferred tax assets, prepaid value added tax and goodwill while segment liabilities exclude taxes payable and deferred tax liabilities

38. Aset dan Liabilitas Moneter Bersih dalam Mata Uang Asing

38. Net Monetary Assets and Liabilities

Denominated in Foreign Currencies Berikut adalah posisi aset dan liabilitas moneter dalam mata uang asing Grup pada tanggal 31 Desember 2013 dan 2012: The following table shows the Group’s monetary assets and liabilities and foreign currencies as of December 31, 2013 and 2012: Mata Uang Mata Uang Asing Ekuivalen Asing Ekuivalen Foreign Equivalent in Foreign Equivalent in Currency US Currency US Aset Assets Kas IDR 39.274.944.807 3.222.163 10.332.868.830 1.068.549 Cash MYR 925.207 281.434 1.988.176 649.954 EUR 13.801 10.000 4.529 6.000 AUD 160 143 18.446 19.144 Piutang lain-lain IDR 3.587.137.377 294.293 20.650.332.919 2.135.505 Other receivables Jaminan reklamasi IDR - - 250.000.000 25.853 Reclamation guarantee Aset lain-lain IDR 524.053.866 42.994 - - Other asset Aset tidak lancar lain-lain IDR 8.732.163.033 716.397 160.661.243 16.614 Other noncurrent assets Jumlah Aset 4.567.424 3.921.619 Total Assets Liabilitas Liabilities Utang usaha MYR 14.567.101 4.431.312 31.268.975 10.217.000 Trade accounts payable IDR 45.133.477.956 3.702.804 30.137.282.572 3.105.981 AUD 164.041 146.374 286.182 296.788 EUR - - 6.355 8.397 Beban akrual IDR 58.358.177.286 4.717.774 6.597.313.298 680.350 Accrued expenses MYR - - 182.676 59.688 AUD 5.163 4.607 - - Pinjaman pihak berelasi IDR 524.361.382.281 43.019.229 7.200.000.000 744.571 Loan from related parties Utang lembaga keuangan Loans from non-bank bukan bank IDR 4.238.493.159 347.731 4.001.840.101 413.841 financial institutions Sewa pembiayaan MYR - - 54.476 17.800 Finance lease Jumlah Liabilitas 56.369.831 15.544.416 Total Liabilities Bersih 51.802.407 11.622.797 Net 31 DesemberDecember 31, 2012 31 DesemberDecember 31, 2013