Utang pajak lanjutan Taxes payable continued

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 AND 2014 Expressed in thousands Rupiah unless otherwise stated Lampiran – 585– Schedule 22. PERPAJAKAN lanjutan 22. TAXATION continued d. Pajak tangguhan lanjutan d. Deferred tax continued 2014 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Entitas Induk Parent Company Cadangan bonus dan promosi - 2,100,646 - 2,100,646 Accrued bonuses and promotion Cadangan kerugian penurunan nilai Allowances for impairment dan hapus buku - 7,111,050 - 7,111,050 losses and loan write off Imbalan pasca kerja 8,073,501 1,531,510 - 9,605,011 Post-employment benefits Liabilitas pajak tangguhan: Deferred tax liability Keuntungankerugian yang belum Unrealized gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 3,753,329 - 3,886,434 133,105 securities Asetliabilitas pajak Deferred tax asset tangguhan Bank - Neto 11,826,830 10,743,206 3,886,434 18,683,602 liability Bank – Net Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 1,637,997 6,298,799 - 7,936,796 liability subsidiary – Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 13,464,827 17,042,005 3,886,434 26,620,398 tax assets e. Pemeriksaan Pajak e. Tax Audit Tahun 2014 Year 2014 Pada bulan Oktober 2015, Bank menerima surat perintah pemeriksaan pajak terkait lebih bayar pajak penghasilan badan tahun fiskal 2014. Sampai dengan tanggal laporan keuangan konsolidasian, hasil pemeriksaan pajak ini belum diketahui. In October 2015, the Bank received tax audit letter related to overpayment of corporate income tax for fiscal year 2014. As at the date of these consolidated financial statements, the result of tax audit is still unknown. 23. AKRUAL DAN LIABILITAS LAIN-LAIN 23. ACCRUALS AND OTHER LIABILITIES 2015 2014 Bunga yang masih harus dibayar 84,780,906 92,964,531 Interest payable Beban akrual 4,249,205 9,054,390 Accrued expenses Pendapatan diterima di muka 1,172,683 355,566 Unearned revenues Lain-lain 2,907,854 7,210,741 Others Jumlah 93,110,648 109,585,228 Total Beban akrual terutama terdiri dari biaya promosi, asuransi, pendidikan dan pengembangan, premi jaminan pihak ketiga dan jasa profesional. Accrued expenses consist of promotion, insurance, study and development, third party guarantee and professional fees. Saldo lain-lain pada tanggal 31 Desember 2015 dan 2014 terutama terdiri dari cadangan biaya promosi, hadiah dan hutang kepada pihak ketiga. The balance of others as at 31 December 2015 and 2014 mainly consist of allowance for promotion expenses, gifts and liabilities to find parties.