NON-CONTROLLING INTEREST Agung Podomoro Land Tbk 2013

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued - 90 - 31. BEBAN POKOK PENJUALAN DAN BEBAN LANGSUNG 31. COST OF SALES AND DIRECT COSTS 2013 2012 Rp000 Rp000 Beban pokok penjualan Catatan 9: Cost of sales Note 9: Apartemen 1.382.007.316 1.847.099.067 Apartments Rumah tinggal 428.818.739 210.525.805 Houses Rumah Kantor 181.170.924 - Home Office Rumah toko 115.159.599 43.399.397 Shophouses Perkantoran 76.481.676 209.981.111 Offices Jumlah 2.183.638.254 2.311.005.380 Total Beban langsung: Direct costs: Penyusutan Catatan 14 Depreciation Notes 14 dan 15 201.271.615 162.951.587 and 15 Hotel 83.753.989 78.742.775 Hotels Keamanan 22.653.980 11.676.883 Security Lainnya 55.002.813 40.566.284 Others Jumlah 362.682.397 293.937.529 Total Jumlah 2.546.320.651 2.604.942.909 Total 32. BEBAN PENJUALAN 32. SELLING EXPENSES 2013 2012 Rp000 Rp000 Pameran dan launching 148.938.353 135.115.917 Exhibition and launching Iklan dan brosur 69.389.815 52.823.711 Advertising and brochures Promosi 61.762.790 41.544.798 Promotion Komisi 46.762.929 39.020.489 Commission Biaya praoperasi hotel 30.935.941 - Preoperating expense Penyusutan dan amortisasi Depreciation and amortization Catatan 15 dan 16 19.023.194 11.375.782 Notes 15 and 16 Kantor pemasaran 5.488.561 862.817 Marketing office Lain-lain 15.813.921 8.148.866 Others Jumlah 398.115.504 288.892.380 Total PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued - 91 - 33. BEBAN UMUM DAN ADMINISTRASI

33. GENERAL AND ADMINISTRATIVE EXPENSES

2013 2012 Rp000 Rp000 Gaji dan tunjangan 394.098.345 277.075.202 Salaries and allowances Listrik, air dan gas 29.871.765 23.392.066 Electricity, water and gas Imbalan pasca kerja Post-employment benefits Catatan 24 24.055.928 19.054.738 Note 24 Pajak dan perizinan 21.365.943 31.262.133 Licenses and fees Penyusutan Catatan 15 20.788.289 23.356.225 Depreciation Note 15 Jasa manajemen 17.043.968 12.174.472 Management fee Pemeliharaan 13.793.833 11.122.962 Maintenance Sumbangan 12.258.913 10.673.951 Donation Sewa peralatan operasional 11.886.412 6.500.311 Equipment rental for operation Keamanan dan kebersihan 11.870.425 4.887.566 Security and cleaning Asuransi 10.283.376 8.806.216 Insurance Jasa profesional 8.824.863 10.210.325 Professional fees Pajak bumi dan bangunan 8.760.949 7.758.714 Land and property tax Keperluan kantor 8.207.015 10.108.444 Office expenses Perjalanan dinas 7.630.770 4.207.984 Travelling expense Alat tulis dan perlengkapan kantor 4.926.233 3.477.390 Office supplies Telepon dan telex 4.210.740 3.492.395 Telephone and telefax Kompensasi opsi saham Compensation for stock Catatan 27 1.700.215 20.975.834 option Note 27 Lain-lain 69.568.110 46.897.125 Others Jumlah 681.146.092 535.434.053 Total 34. PENGHASILAN BUNGA 34. INTEREST INCOME 2013 2012 Rp000 Rp000 Bunga 143.253.896 76.285.882 Interest Jasa giro 4.746.936 3.779.928 Current account Jumlah 148.000.832 80.065.810 Total 35. BEBAN BUNGA DAN KEUANGAN 35. INTEREST EXPENSE AND FINANCIAL CHARGES 2013 2012 Rp000 Rp000 Bunga 469.177.462 374.318.296 Interest Administrasi 7.773.107 4.144.338 Administrative Jumlah 476.950.569 378.462.634 Total PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED Continued - 92 - 36. PAJAK PENGHASILAN

36. INCOME TAX

Beban manfaat pajak Grup terdiri dari: The tax expense benefit of the Group consists of the following: 2013 2012 Rp000 Rp000 Beban pajak kini Current tax Pajak penghasilan final Final income tax Perusahaan 39.641.601 68.792.999 The Company Entitas anak 227.248.354 190.042.403 Subsidiaries Pajak penghasilan non final - Non final income tax - entitas anak 3.361.777 1.191.866 subsidiaries Jumlah beban pajak kini 270.251.732 260.027.268 Total current tax Manfaat pajak tangguhan - Deferred tax benefit - entitas anak 23.316.710 3.771.290 subsidiaries Jumlah beban pajak - bersih 246.935.022 256.255.978 Total tax expense - net Pajak Kini Pajak Penghasilan Final Pajak penghasilan final sehubungan dengan penjualan rumah, apartemen, perkantoran, rumah kantor dan rumah toko adalah sebagai berikut: Current Tax Final Income Tax Final income tax in connection with sale of houses, apartments, office, home office and shophouses are as follows: 2013 2012 Rp000 Rp000 Beban pajak final yang berasal dari: Final income tax from: Pengalihan hak atas tanah Transfer of rights over land danatau bangunan 197.159.897 203.199.355 andor buildings Penyewaan dan jasa pengelolaan 69.730.058 55.636.047 Rental and service charge Pajak penghasilan final 266.889.955 258.835.402 Final income tax Perincian utang pajak penghasilan final adalah sebagai berikut: The details of final income tax payable are as follows: 2013 2012 Rp 000 Rp 000 Saldo awal tahun 136.388.608 89.892.454 Beginning balance Pajak penghasilan final atas Final income tax on revenues pendapatan usaha tahun berjalan 266.889.955 258.835.402 in current year Mutasi bersih pajak dibayar dimuka Net movement in the prepaid tax atas pendapatan diterima dimuka 80.202.960 64.265.035 of unearned revenues Pajak penghasilan final yang telah Final income tax deducted by third dipotong pihak ketiga atau disetor party or paid by the company perusahaan tahun berjalan 350.758.968 276.604.283 in the current year Saldo akhir tahun Catatan 19 132.722.555 136.388.608 Ending balance Note 19 Seluruh pendapatan Grup dikenakan pajak penghasilan final kecuali untuk CIP, CPP, BSP, BPS, GPL, AKS dan SAI entitas anak yang dikenakan pajak penghasilan tidak final. All revenues from the Group are subjected to final income tax, except for CIP, CPP, BSP, BPS, GPL, AKS and SAI, subsidiaries, which are subjected to non final income tax.