Imbalan Pasca Kerja Post Employee Benefits

PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah Total Saham Total Number of Shares Kepemilikan Total Percentage of Ownership Rp PT Ahabe Niaga Selaras 2,500,000 90.00 25,000,000,000 PT Ahabe Niaga Selaras PT Superior Coach 277,777 10.00 2,777,770,000 PT Superior Coach Total 2,777,777 100.00 27,777,770,000 Total Persentase Berdasarkan rapat para pernegang, saham sebagaimana yang tercanturn dalam akte notaris Benny Kristianto S.H., No. 61 tanggal 30 Desember 2004 susunan pemegang saham pada 31 Desember 2013 adalah sebagai berikut: Based on the meeting of stockholders as stated in notarial deed No. 61 dated December 30, 2004 of Benny Kristianto S.H., The Company shareholders as of December 31, 2013 are as follows: Total Saham Total Number of Shares Kepemilikan Total Percentage of Ownership Rp PT Ahabe Niaga Selaras 2,450,000 88.20 24,500,000,000 PT Ahabe Niaga Selaras PT Superior Coach 277,777 10.00 2,777,770,000 PT Superior Coach Andhy Aryadharma 50,000 1.80 500,000,000 Andhy Aryadharma Total 2,777,777 100.00 27,777,770,000 Total Persentase 22. Dividen 22. Dividend Berdasarkan akta pernyataan keputusan pemegang saham dari notaris Kumala Tjahjani Widodo, SH, MH., M.Kn., No 5 tanggal 6 April 2016. Perusahaan membayarkan dividen senilai Rp116.641.212.225 atau setara dengan Rp86 per saham. Setiap pemegang saham menerima dividen sesuai dengan persentase kepemilikannya. Pembayaran dividen telah dilakukan kepada pemegang saham Perusahaan pada 29 Maret 2016. Based on the shareholders extraordinary general deed by notary Kumala Tjahjani Widodo, SH, MH., M.Kn., No 5 dated April 6, 2016. The Company paid cash dividend amounting to Rp116,641,212.225 or equivalent to Rp86 per share. Each shareholder received the dividend in accordance with its ownership percentage. Dividends have been paid to the Company’s shareholders on March 29, 2016. Berdasarkan berita acara rapat umum pemegang saham luar biasa tertanggal 7 Desember 2015, Perusahaan membayarkan dividen senilai Rp37.000.000.000 atau setara dengan Rp13.320 per saham. Setiap pemegang saham menerima dividen sesuai dengan persentase kepemilikannya. Pembayaran dividen telah dilakukan kepada pemegang saham Perusahaan pada 18 Desember 2015 dan 21 Desember 2015. Based on the minutes letter of shareholders extraordinary general meeting dated December 7, 2015, the Company paid cash dividend amounting to Rp35,000,000,000 or equivalent to Rp13,320 per share. Each shareholder received the dividend in accordance with its ownership percentage. Dividends have been paid to the Company’s shareholders on December 18, 2015 and December 21, 2015. Berdasarkan risalah rapat pemegang saham pada tanggal 19 Desember 2014, Perusahaan membayar dividen tunai sebesar Rp40.000.000.000. Setiap pemegang saham menerima dividen sesuai dengan persentase kepemilikannya. Pembayaran dividen Based on the minutes of the meeting of shareholders dated December 19, 2014, the Company paid cash dividend amounting to Rp40.000.000.000. Each shareholder received the dividend in accordance with its ownership 469 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah telah dilakukan untuk pemegang saham Perusahaan pada tanggal 23 Desember 2014. percentage. Dividend payments have been made to the Company’s shareholders on December 23, 2014. 23. Tambahan Modal Disetor - Bersih 23. Additional Paid in Capital - Net Pada tanggal 30 Desember 2004, pemegang saham Perusahaan menyetujui PT Superior Coach menjadi pemegang saham baru dengan mengambil bagian sebanyak 277.777 lembar saham dari modal saham portepel. Perbedaan harga saham Rp10.000 per lembar saham dengan harga transaksi Rp39.078 diakui sebagai “tambahan modal disetor- bersih pada bagian ekuitas sebesar Rp8.077.199.606. On December 30, 2004, the Company shareholders agreed to have PT Superior Coach as a new shareholder with total shares amounted to 277,777 shares from capital stock portfolio. The difference between the amount using par value of Rp10,000 per share and the exercise price of Rp39,078 per share was recognized as “additional paid in capital-net” under equity amounted to Rp8,077,199,606. Per 30 September 2016, saldo tambahan modal disetor-bersih dikonversi menjadi modal ditempatkan dan disetor penuh Catatan 21. As of September 30, 2016, additional paid in capital- net balance converted to issued and fully paid capital Note 21. 24. Kepentingan Nonpengendali 24. Non Controling Interest Akun ini terdiri dari : This account consists of: 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Disajikan Kembali Disajikan Kembali Disajikan Kembali Restated Restated Restated Catatan 41 Note 41 Catatan 41 Note 41 Catatan 41 Note 41 Rp Rp Rp Rp a. Kepentingan Non Pengendali a. Non Controlling Interests in Net Assets Atas Aset Bersih Entitas Anak PT New Ratna Motor 247,350,890,953 220,394,142,617 194,556,664,717 162,778,734,194 PT New Ratna Motor PT Semarang Diamond Citra 41,140,196,248 33,290,527,136 30,367,732,624 25,847,295,888 PT Semarang Diamond Citra PT Andalan Finance Indonesia 26,982,719,241 26,056,751,354 27,420,059,063 25,808,230,571 PT Andalan Finance Indonesia PT Gema Adipradana Indah 11,842,403 9,361,248 9,003,088 8,208,270 PT Gema Adipradana Indah PT Andalan Adhi Niaga -- 20,724,150 21,394,969 21,730,428 PT Andalan Adhi Niaga Total 315,485,648,845 279,730,058,205 252,332,064,522 214,420,738,495 Total 30 Sep 2016 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 Disajikan Kembali Disajikan Kembali Disajikan Kembali Restated Restated Restated Catatan 41 Note 41 Catatan 41 Note 41 Catatan 41 Note 41 Rp Rp Rp Rp b. Kepentingan Non Pengendali

b. Non Controlling Interests in Total Atas Laba Rugi

Net Income Loss of Bersih Entitas Anak Subsidiaries PT Andalan Adhi Niaga -- 670,819 335,459 357,454 PT Andalan Adhi Niaga PT Gema Adhipradana Indah 957,475 93,232 394,875 14,884 PT Gema Adhipradana Indah PT Andalan Finance Indonesia 1,929,113,997 1,209,001,387 2,560,760,649 3,232,622,728 PT Andalan Finance Indonesia PT Semarang Diamond Citra 2,571,995,144 1,461,559,103 8,490,656,584 3,372,201,851 PT Semarang Diamond Citra PT New Ratna Motor 31,253,524,024 24,728,010,779 26,859,849,378 29,434,266,683 PT New Ratna Motor Total 35,755,590,640 27,397,993,683 37,911,326,027 36,038,748,692 Total 470 PT BINTRACO DHARMA TBK PT BINTRACO DHARMA TBK DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN NOTES TO CONSOLIDATED KEUANGAN KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Periode 9 Sembilan Bulan yang Berakhir Pada Tanggal 30 September 2016 dan 2015 Tidak Diaudit, Serta Untuk Tahun-tahun yang Berakhir Pada Tanggal 31 Desember 2015, 2014 dan 2013 Dalam Rupiah Penuh For the Period of 9 Nine Months Ended September 30, 2016 and 2015 Unaudited and For the Years Ended December 31, 2015, 2014 and 2013 In Full Rupiah 25. Pendapatan 25. Revenues Akun ini terdiri dari : This account consist of: 30 Sep 2016 30 Sep 2015 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Tidak Diaudit Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 9 Bulan Month Sep 30, 2015 12 Bulan Month 12 Bulan Month 12 Bulan Month Unaudited 9 Bulan Month Rp Rp Rp Rp Rp Pendapatan Revenue Otomotif Automotive Mobil 3,612,596,929,891 2,827,087,648,523 4,000,407,863,410 4,558,874,932,490 4,774,352,034,518 Cars Suku Cadang 635,652,149,425 537,968,293,761 774,774,442,671 666,999,647,354 553,470,512,059 Spareparts Sewa Operasi 38,139,687,190 62,914,401,740 79,480,005,130 124,798,973,129 111,356,058,870 Operating Lease Lain-lain masing-masing Others each below Sewa dibawah Rp 2 miliar 12,867,210,000 2,438,438,000 5,958,460,000 3,481,771,341 2,217,791,621 Rp 2 billion Sub Total 4,299,255,976,506 3,430,408,782,024 4,860,620,771,211 5,354,155,324,314 5,441,396,397,068 Sub Total Pembiayaan Financing Pembiayaan Konsumen 681,589,586,264 598,422,671,611 796,577,876,957 571,963,749,035 420,910,367,428 Consumer Finance Sub Total 681,589,586,264 598,422,671,611 796,577,876,957 571,963,749,035 420,910,367,428 Sub Total Total 4,980,845,562,770 4,028,831,453,635 5,657,198,648,168 5,926,119,073,349 5,862,306,764,496 Total Tidak terdapat pendapatan usaha yang melebihi 10 dari jumlah pendapatan usaha dari satu pelanggan pada periode 9 Sembilan bulan yang berakhir pada tanggal 30 September 2016 dan 2015Tidak Diaudit serta untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2015, 2014 dan 2013. There are no revenue that exceeded 10 of total revenue coming from one customer for the 9 Nine months periods ended September 30, 2016, and 2015 Unaudited and for the years ended December 31, 2015, 2014 and 2013. Penjualan kepada pihak yang berelasi untuk periode 9 Sembilan bulan yang berakhir 30 September 2016 dan 2015 tidak diaudit dan untuk tahun-tahun yang berakhir pada 31 Desember 2015, 2014 dan 2013 masing-masing sebesar 13,61, 12,81, 12,22, 12,97 dan 11,38. Sales to the related parties for the period of 9 nine months ended September 30,2016 and 2015 unaudited and for the years ended December 31, 2015, 2014 and 2013 are 13.61, 12.81, 12.22, 12.97 and 11.38, respectively. 26. Beban Pokok Penjualan

26. Cost of Sales

Akun ini terdiri dari : This account consist of: 30 Sep 2016 30 Sep 2015 31 Des 2015 31 Des 2014 31 Des 2013 Sep 30, 2016 Tidak Diaudit Dec 31, 2015 Dec 31, 2014 Dec 31, 2013 6 Bulan Month Sep 30, 2015 12 Bulan Month 12 Bulan Month 12 Bulan Month Unaudited 9 Bulan Month Rp Rp Rp Rp Rp Otomotif Automotive Mobil Automobiles Persediaan Awal 448,426,259,854 235,259,102,563 243,741,192,361 235,259,102,563 324,910,263,547 Beginning Inventories Pembelian 3,037,840,697,827 2,684,060,343,709 3,553,908,243,433 4,048,938,356,445 4,080,589,966,732 Purchases Persediaan yang tersedia untuk dijual 3,486,266,957,681 2,919,319,446,272 3,797,649,435,794 4,284,197,459,008 4,405,500,230,279 Automobiles Available for Sale Dikurangi: Less: Persediaan Akhir 318,434,753,850 448,426,259,854 274,257,601,959 243,741,192,361 235,259,102,563 Ending Inventories Total Mobil 3,167,832,203,831 2,470,893,186,418 3,523,391,833,835 4,040,456,266,647 4,170,241,127,716 Total Automobiles Suku Cadang 466,025,089,820 403,821,179,431 573,328,391,053 507,290,163,121 419,825,985,206 Spareparts Sewa Operasi 30,905,230,225 50,033,061,593 60,468,782,241 78,950,700,944 79,812,039,095 Operating Lease Sub Total 3,664,762,523,876 2,924,747,427,442 4,157,189,007,129 4,626,697,130,712 4,669,879,152,017 Sub Total Pembiayaan Konsumen Consumer Finance Beban Bunga Pembiayaan 461,471,412,313 437,309,191,900 615,634,985,593 432,443,223,890 295,523,600,241 Interest Financing Expense Total Beban Pokok Penjualan 4,126,233,936,189 3,362,056,619,342 4,772,823,992,722 5,059,140,354,602 4,965,402,752,258 Total Cost of Sales 471