OBLIGASI KONVERSI CONVERTIBLE BONDS

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 98 23. OBLIGASI KONVERSI lanjutan 23. CONVERTIBLE BONDS continued Pada tanggal 30 Juni 2017 dan 31 Desember 2016, obligasi konversi ini telah dicatat dengan rincian sebagai berikut: As of June 30, 2017 and 31 December, 2016, the convertible bonds have been recorded with the following details: 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Bagian liabilitas Liability portion Obligasi konversi 17.094.283 16.714.974 Convertible bonds Ditambah: Add: Amortisasi menggunakan Amortization using suku bunga efektif 205.651 804.401 effective interest rate Selisih kurs 535.230 425.092 Foreign exchange Efek penyelesaian - bagian ekuitas Effect of settlement - equity portion entitas nonpengendali 3.203.296 - of non-controlling entity Pembelian obligasi oleh RGI 19.968.000 - Purchase of bonds by RGI Saldo akhir - 17.094.283 Ending balance Bagian ekuitas Equity portion Kepentingan nonpengendali - 3.203.296 Non-controlling interests 24. PAJAK PENGHASILAN 24. INCOME TAXES Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Period Ended June 30 2017 2016 Beban pajak penghasilan - kini Income tax expense - current Entitas anak 296.778.508 289.661.720 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - kini 296.778.508 289.661.720 expense - current Beban pajak penghasilan - Income tax expense - tangguhan deferred Perusahaan 5.701.652 5.265.760 Company Entitas anak 36.697.384 14.423.504 Subsidiaries Manfaat pajak penghasilan Consolidated income tax konsolidasian - tangguhan 30.995.732 9.157.744 benefit - deferred Beban pajak penghasilan - neto Income tax expense - net Perusahaan 5.701.652 5.265.760 Company Entitas anak 260.081.124 275.238.216 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - neto 265.782.776 280.503.976 expense - net The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 99 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran penghasilan kena pajakrugi fiskal untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016 adalah sebagai berikut: The reconciliation between profit before income tax as shown in the consolidated statements of profit or loss and other comprehensive income and the estimated taxable incometax loss for the six-month periods ended June 30, 2017 and 2016 are as follows: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Period Ended June 30 2017 2016 Laba sebelum pajak penghasilan Profit before income tax per sesuai dengan laporan laba rugi consolidated statements dan penghasilan komprehensif of profit or loss and other lain konsolidasian 769.327.180 624.137.486 comprehensive income Ditambah dikurangi: Add deduct: Penyesuaian atas eliminasi Adjustment for consolidation konsolidasi 63.776.582 62.777.598 eliminations Laba entitas anak yang dikonsolidasi Profit before income tax sebelum pajak penghasilan 793.953.035 800.165.683 of consolidated subsidiaries Laba rugi sebelum pajak penghasilan Profit loss before income tax diatribusikan kepada Perusahaan 39.150.727 113.250.599 attributable to the Company Beda temporer: Temporary differences: Pembayaran bonus 22.912.218 22.399.771 Payment for bonus Penyisihan atas kesejahteraan karyawan - setelah Provision for employees’ benefits - dikurangi pembayaran 105.610 1.336.731 net of payments of benefits Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 3.992.674 22.012.552 Non-deductible expenses Penghasilan yang telah dikenakan Income already subjected to pajak penghasilan yang bersifat final 67.670.993 88.269.452 final income tax Lain-lain - neto 1.899.568 944.215 Others - net Rugi fiskal periode berjalan 49.233.768 201.514.754 Tax loss during the period Rugi fiskal tahun-tahun sebelumnya 192.248.324 - Tax losses carry-forward Akumulasi rugi fiskal - Perusahaan 241.482.092 201.514.754 Accumulated tax losses - Company