TRADE RECEIVABLES, NET 30 Juni

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 6. PIUTANG USAHA, NETO lanjutan

6. TRADE RECEIVABLES, NET continued

Berdasarkan pengkajian atas keadaan setiap akun piutang usaha pada akhir periode, manajemen Grup berpendapat bahwa provisi penurunan nilai pada tanggal 30 Juni 2016 telah mencukupi untuk menutup kerugian yang timbul dari piutang 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 30 June 2016 is adequate to cover losses from these trade receivables. Pada tanggal 30 Juni 2016, piutang perusahaan dan beberapa entitas anak dari perjanjian penjualan batubara telah digunakan sebagai jaminan untuk fasilitas bank yang diperoleh dari New Club Deal lihat Catatan 16 dan 29k. As at 30 June 2016, the company and several subsidiary’s receivables from coal sales contract have been pledged as collateral for the bank facility under the New Club Deal refer to Notes 16 and 29k. 7. PIUTANG NON-USAHA 7. NON-TRADE RECEIVABLES 30 Juni 31 Desember June December 2016 2015 Pihak ketiga 16,638,020 16,010,509 Third parties Dikurangi: provisi penurunan nilai 4,434,541 - Less: provision for doubtful debt Piutang non usaha - pihak ketiga, neto 12,203,479 16,010,509 Non-trade receivables - third parties, n et Bagian jangka pendek 7,927,631 10,267,795 Current portion Bagian jangka panjang 4,275,848 5,742,714 Non-current portion Pihak berelasi: Related parties: - KP 182,925 43,824 KP - - PT Nirmala Matranusa 113,204 7,796 PT Nirmala Matranusa - - Karyawan 27,776 30,651 Employees - - PT Bunga Permata Sari 9,191 8,659 PT Bunga Permata Sari - Jumlah piutang non-usaha - Non-trade receivables - pihak berelasi, neto 333,096 90,930 related parties, net Bagian jangka pendek - - Current portion Bagian jangka panjang 333,096 90,930 Non-current portion Persentase piutang non-usaha - Percentage of non-trade pihak berelasi, neto receivables - related parties, terhadap jumlah aset 0,04 0.01 net to total assets Piutang non-usaha terutama terdiri atas penjualan aset tetap dan transaksi yang dapat 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 30 Juni 2016, piutang non usaha sebesar AS4.434.541 telah lewat jatuh tempo lebih dari 90 hari 2015: ASnil mengalami penurunan nilai dan telah diprovisikan. As at 30 June 2016, non trade receivables of US4,434,541 overdue for more than 90 days 2015: USnil were impaired and a provision has been accounted for. Mutasi provisi penurunan nilai piutang usaha adalah sebagai berikut: Movements in the Group’s provision for impairment of trade receivables are as follows: 30 Juni 31 Desember June December 2016 2015 Pada awal periode 4,434,541 - At beginning of the period Provisi yang dibalik - - Reversal of provision Pada akhir periode 4,434,541 - At the end of the period PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 548 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 8. PERSEDIAAN, NETO

8. INVENTORIES, NET 30 Juni

31 Desember June December 2016 2015 Batubara 56,593,990 74,141,641 Coal Suku cadang dan material 16,437,794 16,332,642 Spare parts and materials Bahan bakar 664,006 914,613 Fuel 73,695,790 91,388,896 Dikurangi: penyisihan Less: allowance for obsolete persediaan usang 1,596,209 1,238,252 inventories 72,099,581 90,150,644 Mutasi penyisihan persediaan usang adalah sebagai berikut: Movement in allowance for obsolete inventory was as follows: 30 Juni 31 Desember June December 2016 2015 Saldo awal 1,238,252 651,556 Beginning balance Penambahan selama periode berjalan 357,957 586,696 Addition during the period Saldo akhir 1,596,209 1,238,252 Ending balance Manajemen Grup berpendapat bahwa penyisihan persediaan usang telah mencukupi untuk menutup kerugian yang timbul dari persediaan usang tersebut. The Group’s management believes that the allowance for obsolete inventory is adequate to cover losses from obsolete inventories. Pada tanggal 30 Juni 2016, penilaian persediaan batubara didasarkan atas nilai realisasi bersih dan membukukan selisih dari nilai realisasi bersih dan biaya perolehannya ke “beban pokok pendapatan” sebesar AS5.302.518 31 Desember 2015: AS16.296.116. As at 30 June 2016, the value of coal inventory based on the net realisable value and recognised the difference between net realisable value and cost in “cost of revenue” amounting to US 5,302,518 31 December 2015: US16,296,116. Pada tanggal 30 Juni 2016, persediaan tidak diasuransikan, karena Manajemen menilai risiko terjadinya kerugian adalah minimal. As at 30 June 2016, the inventories were not covered by insurance, as Management has assessed the risk of loss as minimal. 9. PERPAJAKAN 9. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 30 Juni 31 Desember June December 2016 2015 Perusahaan The Company PPN 14,374,567 12,570,403 VAT Pajak Penghasilan 6,780,749 6,902,359 Corporate Income Tax 21,155,316 19,472,762 Entitas anak Subsidiaries PPN 31,348,024 54,546,041 VAT Pajak Penghasilan 31,133,284 26,651,396 Corporate Income Tax 62,481,308 81,197,437 Total 83,636,624 100,670,199 Total