Prepaid Taxes Financial Statements JRAP FS March 2017

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016 Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of March 31, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended March 31, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 49 -

9. Aset Tetap

9. Property, Plant and Equipment

Selisih kurs 1 Januari penjabaran 31 Maret January 1, Translation Penambahan Pengurangan Reklasifikasi March 31, 2017 adjustment Additions Deductions Reclassifications 2017 Biaya perolehan: At cost: Pemilikan langsung Direct acquisition Tanah 1,796,297 - - - - 1,796,297 Land Bangunan 96,115,878 - 405,621 - - 96,521,499 Buildings Kendaraan 5,086,152 - - - 5,086,152 Vehicles Perlengkapan kantor 6,348,067 - 188,140 - 2,436 6,533,771 Office equipment Pabrik, mesin dan peralatan 230,814,055 - 368,970 - 373,008 230,810,017 Plant, machinery and equipment Jalan dan saluran 24,913,632 - 537,072 - - 25,450,704 Road and earthworks Konstruksi dalam penyelesaian 1,666,874 - 844,257 - 375,444 2,886,575 Construction in progress Aset sewa pembiayaan 65,438,993 - 570,454 - - 66,009,447 Leased assets Jumlah 432,179,948 2,914,514 435,094,462 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisition Bangunan 13,652,429 - 1,176,334 - - 14,828,763 Buildings Kendaraan 4,756,867 - 50,681 - 4,807,548 Vehicles Perlengkapan kantor 5,245,192 - 100,080 - 5,345,272 Office equipment Pabrik, mesin dan peralatan 88,295,177 - 2,379,079 90,674,256 Plant, machinery and equipment Jalan dan saluran 16,930,082 - 95,712 - 17,025,794 Road and earthworks Aset sewa pembiayaan 27,685,969 - 2,046,159 - - 29,732,128 Leased assets Jumlah 156,565,716 5,848,045 - 162,413,761 Total Nilai Tercatat 275,614,232 272,680,701 Net Book Value Changes during 2017 Perubahan selama tahun 2017 Selisih kurs 1 Januari penjabaran 31 Desember January 1, Translation Penambahan Pengurangan Reklasifikasi December 31, 2016 adjustment Additions Deductions Reclassifications 2016 Biaya perolehan: At cost: Pemilikan langsung Direct acquisition Tanah 1.796.297 - - - - 1.796.297 Land Bangunan 95.600.024 24 268.213 - 247.665 96.115.878 Buildings Kendaraan 5.231.298 - 139.682 284.828 - 5.086.152 Vehicles Perlengkapan kantor 5.727.765 6.105 475.372 - 151.035 6.348.067 Office equipment Pabrik, mesin dan peralatan 227.041.272 - 4.798.073 900.000 125.290 230.814.055 Plant, machinery and equipment Jalan dan saluran 24.878.628 - 17.252 - 17.752 24.913.632 Road and earthworks Konstruksi dalam penyelesaian 306.793 - 1.651.243 - 291.162 1.666.874 Construction in progress Aset sewa pembiayaan 60.735.173 1.601 4.705.421 - - 65.438.993 Leased assets Jumlah 421.317.250 7.730 12.055.256 1.184.828 - 432.179.948 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisition Bangunan 9.679.149 27 3.973.307 - - 13.652.429 Buildings Kendaraan 4.469.728 - 532.968 245.829 - 4.756.867 Vehicles Perlengkapan kantor 4.480.385 1.601 729.939 - 36.469 5.245.192 Office equipment Pabrik, mesin dan peralatan 79.295.413 - 9.533.072 495.000 38.308 88.295.177 Plant, machinery and equipment Jalan dan saluran 16.467.162 - 461.081 - 1.839 16.930.082 Road and earthworks Aset sewa pembiayaan 20.007.633 5.254 7.683.590 - - 27.685.969 Leased assets Jumlah 134.399.470 6.882 22.913.957 740.829 - 156.565.716 Total Nilai Tercatat 286.917.780 275.614.232 Net Book Value Changes during 2016 Perubahan selama tahun 2016 Pengurangan aset tetap merupakan penjualan dan penghapusan aset tetap tertentu sebagai berikut: Deductions pertain to the sale of certain property, plant and equipment with details as follows: PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016 Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements As of March 31, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended March 31, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 50 - 2017 2016 Penjualan aset tetap Sale of property, plant and equipment Harga jual 240,022 Selling price Nilai tercatat 443,999 Net book value Laba rugi penjualan - 203,977 Gain loss on sale Beban penyusutan dialokasikan sebagai berikut: Depreciation expense is allocated as follows: 2017 2016 Dikapitalisasi ke: Capitalized to: Aset eksplorasi dan evaluasi 9,176 40,632 Exploration and evaluation assets Properti pertambangan - - Mining properties Dibebankan ke: Charged to: Beban pokok penjualan Catatan 28 5,588,438 21,536,352 Costs of sales Note 28 Beban umum dan administrasi General and administrative expenses Catatan 29 250,431 1,336,973 Note 29 Jumlah 5,848,045 22,913,957 Total Pada tanggal 31 Maret 2017 dan 31 Desember 2016, aset tetap konstruksi dalam penyelesaian merupakan akumulasi biaya konstruksi pabrik Grup masing-masing sebesar US 1.833.531 dan US 1.666.874, atau sebesar 45 dan 78 dari nilai kontrak. Berdasarkan evaluasi manajemen, aset tetap konstruksi dalam penyelesaian diperkirakan akan selesai pada tahun 2017 dan tidak terdapat hambatan penyelesaian proyek tersebut. As of March 31, 2017 and December 31, 2016, the construction in progress represents accumulated construction costs of Group’s factories amounting to US 1,833,531 and US 1,666,874, respectively or 45 and 78 of the contract value. Based on management’s evaluation, the construction in progress is expected to be completed in 2017 and that there will be no hindrance on the project completion. Nilai tercatat aset tetap yang digunakan sebagai jaminan atas pinjaman yang diperoleh Grup Catatan 21 pada tanggal 31 Maret 2017 dan 31 Desember 2016 masing masing sebesar US 223.016.993 dan US 228.710.784. The carrying value of property, plant and equipment which are used as collateral on loans obtained by the Group Note 21 as of March 31, 2017 and December 31, 2016 amounting to US 223,016,993 and US 228,710,784 , respectively. Aset tetap telah diasuransikan kepada pihak ketiga terhadap risiko kebakaran dan risiko lainnya sebagai berikut: Property, plant and equipment are insured with third parties against losses from fire and other risks as follows: a. Pada tanggal 31 Maret 2017, aset tetap dan persediaan Catatan 6 telah diasuransikan dengan jumlah pertanggungan sebesar US 457.972.750, Rp 2.700.000.000 dan RM 310.460.549. Selain asuransi tersebut, aset tetap telah diasuransikan dengan jumlah pertanggungan sebesar US 321.757.534, Rp 44.289.946.221 dan RM 78.331.666. a. As of March 31, 2017, property, plant and equipment and inventories Note 6 are insured with a total insurance coverage of US 457,972,750, Rp 2,700,000,000 and RM 310,460,549. Further, property, plant and equipment are insured for a coverage of US 321,757,534, Rp 44,289,946,221, and RM 78,331,666. b. Pada tanggal 31 Desember 2016, aset tetap dan persediaan Catatan 6 telah b. As of December 31, 2016, property, plant and equipment and inventories Note 6 are