RESTRICTED CASH AND CASH EQUIVALENTS 30 Juni

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 546 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

6. TRADE RECEIVABLES, NET 30 Juni

31 Desember June December 2016 2015 Pihak ketiga: Third parties: Dolar AS 48,497,978 54,097,126 US Dollars Dikurangi: provisi penurunan nilai 195,927 195,927 Less: provision for doubtful debt Piutang usaha - pihak ketiga, neto 48,302,051 53,901,199 Trade receivables - third parties, net Pihak berelasi: Related party: Dolar AS - PT Kariangau Power “KP” 2,170,671 2,171,003 PT Kariangau Power “KP” - - Bayan International Pte.Ltd “BI” 419,233 261,975 Bayan International Pte. Ltd. “BI” - Piutang usaha - Trade receivables - pihak berelasi, neto 2,589,904 2,432,978 related party, net Total piutang usaha 50,891,955 56,334,177 Total trade receivables Persentase piutang usaha - Percentage of trade pihak berelasi, neto receivables - related party, terhadap jumlah aset 0.31 0.26 net to total assets Lihat Catatan 28 untuk rincian transaksi dengan pihak berelasi. Refer to Note 28 for details of related party transactions. Analisis umur piutang usaha dikurangi penyisihan adalah sebagai berikut: Aging analysis of trade receivables net of provisions is as follows: 30 Juni 31 Desember June December 2016 2015 Lancar 44,457,575 44,690,303 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 1,556,500 1,750,511 1 - 30 days 31 - 90 hari 1,270,475 3,039,075 31 - 90 days 90 hari 3,607,405 6,854,288 90 days 50,891,955 56,334,177 Pada tanggal 30 Juni 2016, piutang usaha sebesar AS195.927 telah lewat jatuh tempo lebih dari 90 hari 2015: AS195.927 mengalami penurunan nilai dan telah diprovisikan. As at 30 June 2016, trade receivables of US195,927 overdue for more than 90 days 2015: US195,927 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 195,927 195,927 At beginning of the period Provisi yang dibalik - - Reversal of provision Pada akhir periode 195,927 195,927 At the end of the period 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