BEBAN POKOK PENDAPATAN COST OF REVENUE BEBAN PENJUALAN SELLING EXPENSES

Laporan Tahunan 2015 | Annual Report 2015 199 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 574 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated 23. BEBAN POKOK PENDAPATAN 23. COST OF REVENUE 2015 2014 Biaya produksi: Production costs: Pengupasan tanah Overburden removal termasuk bahan bakar 135,716,495 364,158,892 including fuel Pertambangan dan pengangkutan batubara 64,324,265 65,106,964 Coal mining and hauling Beban penyusutan Catatan 11 42,965,719 53,395,711 Depreciation Note 11 Beban karyawan 22,537,435 25,424,232 Employee costs Perbaikan dan pemeliharaan 12,900,512 13,980,283 Repairs and maintenance Amortisasi properti pertambangan Amortisation of mining properties Catatan 13 8,671,861 1,036,299 Note 13 Lain-lain masing-masing Others di bawah AS15.000.000 23,190,340 24,219,919 each below US15,000,000 310,306,627 547,322,300 Royaltiiuran eksploitasi 37,760,204 82,135,406 Royaltyexploitation fees Persediaan batubara Coal inventory - Awal tahun 67,004,555 133,684,613 At the beginning of year - - Pembelian batubara 1,304,361 35,097,071 Coal purchases - - Akhir tahun 74,141,641 67,004,555 At the end of year - Beban pokok pendapatan 342,234,106 731,234,835 Cost of revenue Rincian pemasokkontraktor dengan transaksi melebihi 10 dari jumlah beban pokok pendapatan: Details of supplierscontractors with transactions representing more than 10 of total cost of revenue: 2015 2014 PT Leighton Contractors Indonesia PT Leighton Contractors Indonesia “LCI” 41,856,155 99,670,436 “LCI” PT Thiess Contractors Indonesia PT Thiess Contractors Indonesia “Thiess” 53,482,262 69,923,657 “Thiess” PT Bukit Makmur Mandiri Utama - 53,134,694 PT Bukit Makmur Mandiri Utama 95,338,417 222,728,787 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. 24. BEBAN PENJUALAN 24. SELLING EXPENSES 2015 2014 Biaya pengangkutan 40,546,301 72,342,946 Barging Penalti pemutusan kontrak 20,000,000 - Contract termination penalties Waktu berlabuh 2,594,005 2,164,060 Demurage Analisis batubara 787,420 1,026,944 Coal analysis Komisi keagenan 1,038,372 811,622 Agency fees Lain-lain 664,167 4,047 Others 65,630,265 76,349,619 Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. PT Bayan Resources Tbk 200 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 575 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in United States Dollars, unless otherwise stated 25. BEBAN UMUM DAN ADMINISTRASI 25. GENERAL AND ADMINISTRATION EXPENSES