OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 102 23. OBLIGASI KONVERSI lanjutan 23. CONVERTIBLE BONDS continued Standard Chartered Private Equity Limited lanjutan Standard Chartered Private Equity Limited continued Apabila memenuhi syarat untuk melakukan Penawaran Umum Perdana “IPO”, konversi menjadi saham adalah wajib. Jika tidak, EMC akan membayar bullet payment kepada SCPEL pada saat jatuh tempo. Upon a Qualified IPO, conversion into shares is mandatory. Otherwise, EMC will repay SCPEL a bullet payment at maturity. Pada tanggal 19 Desember 2013, EMC menerbitkan obligasi sebesar Rp18.750.000 atau setara dengan AS1.548.819. On December 19, 2013, EMC issued convertible bonds amounting to Rp18,750,000 or equivalent to US1,548,819. Pada tanggal 16 Oktober 2015, EMC menerbitkan obligasi tambahan sebesar Rp7.000.000 atau setara dengan AS477.717,87. On October 16, 2015, EMC issued additional convertible bonds amounting to Rp7,000,000 or equivalent to US477,717.87. Pada tanggal 30 September 2016 dan 31 Desember 2015, obligasi konversi ini telah dicatat dengan rincian sebagai berikut: As of September 30, 2016 and December 31, 2015, the convertible bonds have been recorded with the following details: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Bagian liabilitas Liability portion Obligasi konversi 11.546.420 7.851.441 Convertible bonds Penambahan - 3.694.979 Additional 11.546.420 11.546.420 Ditambah: amortisasi menggunakan Add: amortization using suku bunga efektif effective interest rate Saldo awal 2.359.192 1.084.335 Beginning Amortisasi periode berjalan 1.382.164 1.274.857 Amortization during period 3.741.356 2.359.192 Saldo akhir 15.287.776 13.905.612 Ending balance Bagian ekuitas Equity portion Kepentingan nonpengendali 14.203.581 14.203.581 Non-controlling interests The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 103 24. PAJAK PENGHASILAN 24. INCOME TAXES Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of: Periode Sembilan bulan yang Berakhir pada Tanggal 30 September Nine-month Periods Ended September 30 2016 2015 Beban pajak penghasilan - kini Income tax expense - current Perusahaan - 194.140.542 Company Entitas anak 396.290.768 396.287.176 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - kini 396.290.768 590.427.718 expense - current Beban pajak penghasilan - Income tax expense - tangguhan deferred Perusahaan 4.844.126 2.632.871 Company Entitas anak 25.728.318 25.725.180 Subsidiaries Manfaat pajak penghasilan Consolidated income tax konsolidasian - tangguhan 20.884.192 23.092.309 benefit - deferred Beban pajak penghasilan - neto Income tax expense - net Perusahaan 4.844.126 196.773.413 Company Entitas anak 370.562.450 370.561.996 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - neto 375.406.576 567.335.409 expense - net