Accrued expenses represent accruals for:

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 90 19. PERPAJAKAN 19. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Pajak Pertambahan Nilai 120.023.334 157.610.122 Value Added Tax Pajak Penghasilan Pasal 21 - 10.289 Income Tax Article 21 Total 120.023.334 157.620.411 Total b. Utang Pajak

b. Taxes Payable

Utang pajak terdiri dari: Taxes payable consists of: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Pajak Pertambahan Nilai 29.916.475 41.123.004 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 11.061.854 11.763.089 Article 21 Pasal 23 5.320.394 10.976.386 Article 23 Pasal 25 35.729.659 1.558.020 Article 25 Pasal 29 64.891.561 133.549.828 Article 29 Pasal 26 3.283.704 44.984.636 Article 26 Pajak Penghasilan Final 951.788 1.717.062 Final Income Tax Total 151.155.435 245.672.025 Total Rincian klaim atas pengembalian pajak pada tanggal 30 September 2016 dan 31 Desember 2015 adalah sebagai berikut: The details of estimated claims for tax refund as of September 30, 2016 and December 31, 2015 are as follows: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Klaim atas pengembalian pajak Claims for tax refund Penghasilan Badan: Income Taxes: Perusahaan Company 2016 4.977.942 - 2016 2014 - 11.693.633 2014 Entitas anak Subsidiaries 2016 70.721.971 - 2016 2015 9.478.320 9.478.320 2015 2014 77.000 16.728.260 2014 Pajak Pertambahan Nilai: Value Added Tax: Entitas anak 61.224.045 - Subsidiary Total 146.479.278 37.900.213 Total The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK NYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 91 20. PINJAMAN JANGKA PANJANG 20. LONG-TERM PAYABLES Pinjaman jangka panjang terdiri dari pinjaman bank dan utang sewa pembiayaan. Rincian atas pinjaman bank adalah sebagai berikut: Long-term payables consist of bank loans and finance lease payables. The details of bank loans are as follows: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Pinjaman bank Bank loans PT Bank Central Asia Tbk 384.587.666 218.738.380 PT Bank Central Asia Tbk Dikurangi bagian yang akan jatuh tempo dalam waktu satu tahun: 51.117.320 24.841.606 Less current maturities: Setelah dikurangi bagian yang akan jatuh tempo dalam waktu satu tahun: 333.470.346 193.896.774 Net of current maturities: PT Bank Central Asia Tbk PT Bank Central Asia Tbk PT Pertamedika Sentul PT Pertamedika Sentul Berdasarkan akta Notaris Suzanna Kaonang No. 15 tanggal 11 September 2012, PT Pertamedika Sentul “PS”, entitas anak tidak langsung melalui PT SentuI Investindo “SI” menerima 2 dua fasilitas pinjaman kredit dari PT Bank Central Asia Tbk, yaitu Fasilitas Kredit Lokal dengan jumlah maksimum Rp13.580.000 dan Fasilitas Kredit Investasi maksimum Rp162.441.000. Untuk Fasilitas Kredit Investasi terbagi 2 jenis yaitu Investasi Pokok dan Investasi IDC. Based on Notarial deed by Suzanna Kaonang No. 15 dated September 11, 2012, PT Pertamedika Sentul ”PS”, indirect subsidiary through PT Sentul Investindo ”SI”, received 2 two loan facilities from PT Bank Central Asia Tbk, consisting of a Local Credit Facility with a maximum amount of Rp13,580,000 and an Investment Credit Facility with a maximum amount of Rp162,441,000. For the Investment Credit Facility, it consists of 2 types of facilities, i.e. Credit Facility Investment Principal and Investment IDC. Pada tanggal 17 September 2014, PS memperoleh tambahan Fasilitas Kredit Investasi sebesar Rp45.000.000 digunakan untuk pembelian peralatan medis. On September 17, 2014, PS obtained an additional Investment Credit Facility amounting to Rp45,000,000 used to purchase medical equipment. Untuk kedua fasilitas tersebut dikenakan suku bunga deposito tertinggi ditambah margin 4,25 - minimal 9 per tahun dan jangka waktu pinjaman 9 tahun sejak tanggal pencairan. Pinjaman ini akan dibayarkan setiap 3 tiga bulan mulai dari 23 Desember 2015 sampai dengan tanggal 11 September 2021. The interest rate for both facilities is the highest deposit rate plus a margin of 4.25 - a minimum of 9 per annum, and will mature 9 years after first drawdown. The loan is payable every 3 three months starting from December 23, 2015 to September 11, 2021. Adapun tujuan peminjaman fasilitas adalah untuk membiayai modal kerja operasional dan pembangunan Rumah Sakit Pertamedika Sentul termasuk pembelian peralatan medis proyek. The purpose of the loan facility is to fund operational working capital and construction of Pertamedika Sentul Hospital including the purchase of medical equipment project.