LABA BERSIH PER SAHAM EARNINGS PER SHARE

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 560 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 , 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

21. BEBAN OPERASI lanjutan

21. OPERATING EXPENSES continued c. Keuntungan kerugian lainnya, bersih

c. Other gainsloss, net 2015

2014 2013 Keuntungan atas Gain on sales of penjualan aset tetap 23 16,761 5,803 fixed assets Kerugiankeuntungan Gainloss on selisih kurs, bersih 17,144 10,497 64,993 foreign exchange, net Keuntungan atas pelepasan Gain on disposal of anak perusahaan - - 55,415 subsidiary Keuntungankerugian atas pelepasan aset yang Gainloss on disposal dimiliki untuk dijual 37,422 - 650 of asset held for sale Lain-lain, bersih 1,510 6,272 2,711 Miscellaneous, net 18,791 33,530 5,836

22. INFORMASI MENGENAI PIHAK BERELASI

22. RELATED PARTY INFORMATION

a. Sifat transaksi dan hubungan a. Nature of transactions and relationship Informasi mengenai pihak berelasi yang mempunyai transaksi signifikan dengan Grup adalah sebagai berikut: Information of related parties which the Group has significant transactions with is as follows: Pihak berelasiRelated parties Sifat transaksiNature of transaction Entitas induk tidak langsungindirect parent entity - Weston Investment Company Limited Internal recharges Entitas sepengendalientities under common control - British American Tobacco Holdings Limited Pembayaran royaltyPayment of royalty, Liabilitas pembayaran berbasis saham Share-based payment liabilities, internal recharges. - British American Tobacco Marketing Singapore PTE LTD Internal recharges - British American Tobacco Singapore Pembelian bahan baku dan tembakau Purchase of raw Private, Ltd material and tobacco, Internal recharge, Pembelian asset tetappurchase of fixed asset - British American Tobacco Aspac Region Limited Internal recharges - British American Tobacco Global Leaf Pool Limited Pembelian tembakau dan bahan bakuPurchase of tobacco and raw material . Penjualan tembakau dan bahan baku Sales of tobacco and raw material, Internal recharges. - British American Shared Services GSD - Transaksi pemeliharaan sistem informasi Transaction of UK Limited information system maintenance, internal recharge - British American Tobacco Malaysia Berhad Internal recharges, Pembelian tembakau dan bahan baku Purchase of tobacco and raw material. Penjualan rokok, tembakau dan bahan baku Sales of cigarette, tobacco and raw material. - British American Tobacco Aspac Service Centre Internal recharges, penjualan tembakausales of tobacco - British American Tobacco Investments Limited Transaksi technical and advisory Transaction of operational technical fee and consultant fee. - British American Tobacco Australia Limited Internal recharges, pembelian asset tetappurchase of fixed Asset - British American Tobacco Philippines Limited Penjualan rokokSales of cigarettes, Internal Recharges, pembelian fixed assetpurchase fixed - Rothman Far East B.V. Pinjaman jangka panjangLong-term loan Disajikan kembali, lihat Catatan 3 Restated, see Note 3