Peraturan harga patokan batubara lanjutan Regulation

PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 592 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 30. BEBAN KARYAWAN

30. EMPLOYEE EXPENSES 2016

2015 Beban karyawan 40,153,167 37,812,733 Employee expenses Beban karyawan terdiri dari gaji, upah dan cadangan imbalan pascakerja. Employee expenses represent salaries, wages and provision for employee benefits. Pada tanggal 31 Desember 2016, Grup memiliki 2.055 karyawan 2015: 2.038 karyawan tidak diaudit. The Group has 2,055 employees as at 31 December 2016 2015: 2,038 employees unaudited. 31. INFORMASI SEGMEN USAHA 31. SEGMENT INFORMATION Berdasarkan informasi keuangan yang digunakan oleh Direksi sebagai pengambil keputusan operasional dalam mengevaluasi kinerja segmen dan menentukan alokasi sumber daya yang dimilikinya, manajemen menetapkan segmen Grup berdasarkan aktivitas per entitas. Seluruh transaksi antar segmen telah dieliminasi. Based on the financial information used by the Board of Directors as the chief operating decision-maker in evaluating the performance of segments and in the allocation of resources, management considers the Group’s segments based on each entity’s activities. All transactions between segments have been eliminated. Direksi telah menentukan segmen operasi berdasarkan penjualan batubara dan non-batubara karena keputusan stratejik yang diambil oleh Direksi didasarkan atas segmen tersebut. The Board of Directors has determined the operating segments based on coal and non-coal sales considering that strategic decisions that are taken by the Board of Directors are based on those segments. Informasi segmen usaha Perusahaan dan entitas anak adalah sebagai berikut: Segment information of the Company and its subsidiaries is as follows: 2016 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Pendapatan: Revenue: Pendapatan di luar External segment segmen 530,827,957 24,655,964 - 555,483,921 revenue Pendapatan antar Inter-segment segmen 114,325,664 127,567,356 241,893,020 - revenue Pendapatan 645,153,621 152,223,320 241,893,020 555,483,921 Revenue Laba kotor 255,687,435 40,830,475 86,109,426 210,408,484 Gross profit Beban penjualan 128,713,547 20,000,750 83,539,176 65,175,121 Selling expenses General and Beban umum administration dan administrasi 19,568,417 5,572,342 843,162 25,983,921 expense Beban keuangan 62,053,616 14,437,455 30,664,440 45,826,631 Finance expenses Penghasilan keuangan 29,549,747 71,877 28,859,512 762,112 Finance income Beban penurunan nilai 46,000,000 - - 46,000,000 Impairment charges Pendapatan lain-lain, neto 2,266,953 865,045 84,122 1,317,786 Other income, net Labarugi sebelum pajak 31,168,555 26,760 1,692,606 29,502,709 Profitloss before tax Beban pajak penghasilan 19,743,183 3,936,833 12,192,740 11,487,276 Income tax expense Laba tahun berjalan 11,425,372 3,910,073 10,500,134 18,015,433 Profit for the year 2016 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Aset segmen 1,475,519,792 281,931,080 932,764,211 824,686,661 Segment assets Liabilitas segmen 832,222,166 207,908,150 403,594,629 636,535,687 Segment liabilities Acquisition of Perolehan aset tetap 27,401,607 10,116,655 10,198,595 27,319,667 fixed assets Penyusutan 16,894,200 24,897,079 1,624,708 40,166,571 Depreciation Amortisasi properti pertambangan - Amortisasion of mining pertambangan yang properties - mines berproduksi 5,211,447 - - 5,211,447 in production PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 593 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in United States Dollars, unless otherwise stated 31. INFORMASI SEGMEN USAHA lanjutan

31. SEGMENT INFORMATION continued

2015 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Pendapatan: Revenue: Pendapatan di luar External segment segmen 432,651,781 32,355,642 - 465,007,423 revenue Pendapatan antar Inter-segment segmen 101,146,701 113,518,227 214,664,928 - revenue Pendapatan 533,798,482 145,873,869 214,664,928 465,007,423 Revenue Laba kotor 121,955,211 36,449,362 35,631,256 122,773,317 Gross profit Beban penjualan 106,338,950 15,136,032 55,844,717 65,630,265 Selling expenses General and Beban umum administration dan administrasi 25,363,180 4,805,961 182,511 30,351,652 expense Beban keuangan 48,161,090 11,130,251 26,896,776 32,394,565 Finance expenses Penghasilan keuangan 29,779,302 104,179 27,089,548 2,793,933 Finance income Beban penurunan nilai 55,137,506 - - 55,137,506 Impairment charges Pendapatan lain-lain, neto 2,209,142 566,457 11,878,251 10,235,566 Other income, net Rugilaba sebelum pajak 81,057,071 4,914,840 7,959,927 68,182,304 Lossprofit before tax Beban pajak penghasilan 19,432,076 5,462,543 11,278,869 13,615,750 Income tax expense Rugi tahun berjalan 100,489,147 547,703 19,238,796 81,798,054 Loss for the year 2015 Batubara Non-batubara Eliminasi Konsolidasian Coal Non-coal Elimination Consolidated Aset segmen 1,506,554,831 280,032,864 848,735,967 937,851,728 Segment assets Liabilitas segmen 958,636,678 191,025,467 383,970,432 765,691,713 Segment liabilities Acquisition of Perolehan aset tetap 20,486,433 30,524,417 3,359,197 47,651,653 fixed assets Penyusutan 20,687,671 26,157,723 2,824,939 44,020,455 Depreciation Amortisasi properti pertambangan - Amortisasion of mining pertambangan yang properties - mines berproduksi 8,671,861 - - 8,671,861 in production Perusahaan berdomisili di Indonesia. Mayoritas aset tidak lancar Grup berada di Indonesia. Pendapatan yang diperoleh dari pelanggan luar negeri disajikan sebagai berikut: The Company is domiciled in Indonesia. The majority of the Group’s non-current assets are located in Indonesia. Revenue from external customers generated from other countries are presented as follows: 2016 2015 Area penjualan Sales area - Asia Utara Cina, Jepang, Korea, North Asia China, Japan, Korea, - Hongkong dan Taiwan 199,113,370 127,404,711 Hong Kong and Taiwan - Asia Tenggara Malaysia, South East Asia Malaysia, - Thailand dan Filipina, Thailand and Philippines, tidak termasuk Indonesia 121,187,567 120,362,450 excluding Indonesia - Asia Selatan India, Pakistan South Asia India, Pakistan - dan Sri Lanka 174,907,955 171,828,912 and Sri Lanka - Eropa, Amerika Serikat dan Europe, United States and - Amerika Selatan - 3,997,263 South America - Domestik 60,275,029 41,414,087 Domestic - 555,483,921 465,007,423