ESTIMASI DAN ASUMSI AKUNTANSI PENTING KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

Laporan Tahunan 2015 | Annual Report 2015 171 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 546 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

3. ESTIMASI DAN ASUMSI AKUNTANSI PENTING

lanjutan 3. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS continued v Nilai realisasi bersih dari persediaan v Net realisable value of inventories Grup menelaah nilai tercatat dari persediaan pada setiap tanggal pelaporan untuk memastikan bahwa biaya tidak melebihi nilai realisasi bersih. Estimasi dari nilai realisasi menggunakan beberapa asumsi, termasuk perkiraan harga komoditas dan estimasi biaya untuk menyelesaikan persediaan ke produk yang dapat dijual. The Group reviews the carrying value of its inventories at each reporting date to ensure that the cost does not exceed net realisable value. Estimates of net realisable value include a number of assumptions, including commodity price expectations and the estimated costs to complete inventories to a saleable product.

4. KAS DAN SETARA KAS

4. CASH AND CASH EQUIVALENTS

2015 2014 Kas Cash on hand Rupiah 1,821,719 1,860,920 Rupiah Kas dan setara kas di bank Cash and cash equivalent in banks Rupiah Rupiah - PT Maybank Indonesia Tbk. PT Maybank Indonesia Tbk. - “Maybank” 3,466,010 3,127,913 “Maybank” - PT Bank Mandiri PT Bank Mandiri - Persero Tbk. “Mandiri” 1,317,755 276,253 Persero Tbk. “Mandiri” - PT Bank ANZ Indonesia “ANZ” 482,063 184,717 PT Bank ANZ Indonesia “ANZ” - - PT Bank Danamon PT Bank Danamon - Indonesia Tbk. “Danamon” 97,879 61,905 Indonesia Tbk. “Danamon” - PT Bank Negara Indonesia PT Bank Negara Indonesia - Persero Tbk. 9,317 10,431 Persero Tbk. - Bank lainnya 186 590 Other banks - Jumlah rekening Rupiah 5,373,210 3,661,809 Total Rupiah accounts Dolar Amerika Serikat United States Dollars - Mandiri 39,238,209 14,283,481 Mandiri - - Maybank 23,824,105 28,445,142 Maybank - - ANZ 19,238,828 15,870,527 ANZ - - Danamon 688,000 15,268,186 Danamon - - Standard Chartered Bank 47,193 109,051 Standard Chartered Bank - - Sumitomo Mitsui Sumitomo Mitsui - Banking Corporation “SMBC” 41,040 485,029 Banking Corporation “SMBC” - United Overseas Bank Ltd. - 85,999 United Overseas Bank Ltd. - Jumlah rekening Dolar AS 83,077,375 74,547,415 Total US Dollar accounts Dolar Australia “AU” Australian “AU” Dollars - National Australia Bank Ltd. 16,970 8,215 National Australia Bank Ltd. - Jumlah kas dan setara kas Total cash and cash di bank 88,467,555 78,217,439 equivalents in banks Jumlah kas dan setara kas 90,289,274 80,078,359 Total cash and cash equivalents PT Bayan Resources Tbk 172 PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 547 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

4. KAS DAN SETARA KAS lanjutan