Beban Akrual Financial Statements JRAP FS June 2017

PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 30 Juni 2017 Tidak diaudit dan 31 Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 30 Juni 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 June 30, 2017 Unaudited and December 31, 2016 Audited and For the Periods Ended June 30, 2017 and 2016 Unaudited Figures are Presented in United States Dollar, unless Otherwise Stated - 62 - Lembaga Pembiayaan Lessee Aset Sewa Nilai Sewa Jangka Waktu Tingkat Suku Bunga Efektif Lessor Lessee Leased Asset Lease Amount Lease Period Effective Interest Rate TahunYears Per TahunPer Annum 2017 PT BTMU-BRI Finance JRBM Alat berat US 564,750 4 4.87 - 5.87 Heavy equipment PT ORIX Indonesia Finance JRBM Alat berat US 878,700 4 4.98 Heavy equipment PT BRI Multi Finance Indonesia JRBM Alat berat US 1,309,500 4 4.87 - 5.87 Heavy equipment PT Bumiputera - BOT Finance JRBM Alat berat US 2,180,450 4 5 Heavy equipment PT Hexindo Adiperkasa Tbk JRBM Alat berat US 563,441 4 Libor 3 Months + 3 Heavy equipment 2016 PT BTMU-BRI Finance JRBM Alat berat US 470,899 4 4.87 - 5.87 Heavy equipment PT Komatsu Astra Finance JRBM Alat berat US 2,293,570 4 5.21 Heavy equipment PT ORIX Indonesia Finance JRBM Alat berat US 1,889,000 4 5.49 Heavy equipment PT ORIX Indonesia Finance SPP Alat berat US 455,758 4 6.20 Heavy equipment 2015 PT Komatsu Astra Finance JRBM Alat berat US 3,418,620 4 4.54 Heavy equipment PT ORIX Indonesia Finance JRBM Alat berat US 62,830 3 6.02 Heavy equipment 2014 PT Komatsu Astra Finance JRBM Alat berat US 594,210 4 4.54 Heavy equipment PT Komatsu Astra Finance SPP Alat berat US 615,178 4 4.57 Heavy equipment PT ORIX Indonesia Finance JRBM Alat berat US 1,079,100 4 6.02 Heavy equipment PT ORIX Indonesia Finance SPP Alat berat US 97,275 4 6.02 Heavy equipment 2013 PT Caterpillar Finance Indonesia JRN Alat berat US 23,797,851 5 5,23 - 5,27 Heavy equipment PT Caterpillar Finance Indonesia JRBM Alat berat US 1,936,094 4 5,23 - 5,27 Heavy equipment PT Caterpillar Finance Indonesia SPP Alat berat US 3,506,237 4 5,23 - 5,27 Heavy equipment PT Komatsu Astra Finance JRBM Alat berat US 4,461,980 4 4,57 - 5,26 Heavy equipment PT Komatsu Astra Finance SPP Alat berat US 4,343,100 4 4,57 - 5,26 Heavy equipment PT ORIX Indonesia Finance SPP Alat berat US 1,665,576 4 6