SECURITIES ISSUED continued Allowance for impairment losses

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 574 – Schedule 23. PERPAJAKAN lanjutan

23. TAXATION continued d. Pajak tangguhan

d. Deferred tax

2016 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, jasa Accrued bonuses, professional fee profesional dan promosi 2,526,177 344,239 - 2,870,416 and promotion Cadangan kerugian penurunan Allowances for impairment nilai dan hapus buku pinjaman 36,351,068 18,114,638 - 54,465,706 losses and loan write off Imbalan pasca kerja 9,926,257 1,906,263 721,547 12,554,067 Post-employment benefits Penilaian ulang aset tetap 86,694,232 - 86,694,232 - Fixed-asset revaluation Liabilitas pajak tangguhan: Deferred tax liability Keuntungankerugian yang belum Unrealised gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 2,015,489 - 2,693,723 4,709,212 securities Asetliabilitas pajak Deferred tax asset tangguhan Bank - Neto 35,875,241 20,365,140 90,109,502 74,599,401 liability Bank - Net Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 15,467,762 9,410,289 103,057 24,774,994 liability subsidiary - Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 20,407,479 29,775,429 90,006,445 99,374,395 tax assets 2015 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, jasa Accrued bonuses, professional fee profesional dan promosi 2,100,646 425,531 - 2,526,177 and promotion Cadangan kerugian penurunan Allowances for impairment nilai dan hapus buku pinjaman 7,111,050 29,240,018 - 36,351,068 losses and loan write off Imbalan pasca kerja 9,605,011 1,920,336 1,599,090 9,926,257 Post-employment benefits Penilaian ulang aset tetap - - 86,694,232 86,694,232 Fixed-asset revaluation Liabilitas pajak tangguhan: Deferred tax liability Keuntungankerugian yang belum Unrealised gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 133,105 - 2,148,594 2,015,489 securities Asetliabilitas pajak Deferred tax asset tangguhan Bank - Neto 18,683,602 31,585,885 86,144,728 35,875,241 liability Bank - Net Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 7,936,796 7,983,785 452,819 15,467,762 liability subsidiary - Net Jumlah liabilitas pajak tangguhan Total consolidated deferred konsolidasian 26,620,398 39,569,670 86,597,547 20,407,479 tax liabilities PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 575 – Schedule 23. PERPAJAKAN lanjutan

23. TAXATION continued e. Surat ketetapan pajak

e. Tax assessment letter

Pada tanggal 25 April 2016, Bank menerima Surat Ketetapan Pajak yang menyatakan kurang bayar atas pajak penghasilan badan tahun 2014 yang menetapkan jumlah kurang bayar sebesar Rp 5.847.857 dan sanksi administrasi sebesar Rp 33.037. Bank telah menyetujui dan membayar kekurangan bayar Pajak Penghasilan dan sanksi administrasi tersebut dan membebankan pada laporan laba rugi di bulan Mei 2016. In April 2016, the Bank has received the tax assessment letter which stated that there was an underpayment of corporate income tax year 2014 with total underpayment of Rp 5,847,857 and administration penalties of Rp 33,037. The Bank has agreed and paid the tax underpayment of Corporate Income Tax and the administration penalty and charge it to profit and loss in May 2016. 24. AKRUAL DAN LIABILITAS LAIN-LAIN 24. ACCRUALS AND OTHER LIABILITIES 2016 2015 Bunga yang masih harus dibayar 87,983,932 84,780,906 Interest payable Beban akrual 16,615,495 4,249,205 Accrued expenses Pendapatan diterima di muka 1,294,008 1,172,683 Unearned revenues Lain-lain 14,029,422 2,907,854 Others Jumlah 119,922,857 93,110,648 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 2016 dan 2015 terutama terdiri dari liabilitas ATM dan hutang kepada pihak ketiga. The balance of others as at 31 December 2016 and 2015 mainly consist of ATM liabilities and liabilities to third parties. 25. LIABILITAS IMBALAN KERJA 25. EMPLOYEE BENEFITS OBLIGATION 2016 2015 Short term employee Imbalan kerja jangka pendek: Bonus 6,000,000 6,000,000 benefit: Bonus Post employment benefit Liabilitas imbalan pasca kerja 56,653,626 45,670,620 liability Jumlah 62,653,626 51,670,620 Total Imbalan kerja jangka panjang Long term employee benefit Informasi di bawah ini mengikhtisarkan komponen beban imbalan pasca kerja karyawan Grup yang diakui di laporan laba rugi konsolidasian dan liabilitas imbalan pasca kerja karyawan Grup yang diakui di laporan posisi keuangan konsolidasian berdasarkan laporan aktuaris PT Ricky Leonard Jasatama, aktuaris independen untuk Grup, tertanggal 25 Januari 2017 dan 29 Januari 2016. The following informations summarize the components of post-employment benefits expense of the Group recognized in the consolidated profit or loss and post-employment benefits liability of Group recognized in the consolidated statement of financial position, based on actuarial report of PT Ricky Leonard Jasatama, an independent actuary for the Group, dated 25 January 2017 dan 29 January 2016.