Income tax expensebenefit continued

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 549 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 13. PERPAJAKAN lanjutan 13. TAXATION continued

d. Aset dan liabilitas pajak tangguhan

d. Deferred tax assets and liabilities

2015 Dikreditkan dibebankan ke Dikreditkan ke laporan laba rugi penghasilan konsolidasian komprehensif Credited lain Pada awal charged to Credited Pada akhir tahunAt the consolidated to other tahun beginning statements of comprehensive At the end of year profit or loss income of year Aset pajak tangguhan Consolidated deferred konsolidasian tax assets Akumulasi kerugian pajak 69,210 340,471 - 409,681 Accumulated tax losses Provisi penurunan nilai Provision for impairment piutang usaha 1,273 99 - 1,174 of trade receivables Provisi persediaan usang Provision for obsolete and dan tidak lancar 10,497 2,616 - 7,881 slow-moving inventory Aset tetap 144,979 5,763 - 150,742 Fixed assets Akrual 24,296 137,006 - 161,302 Accruals Keuntungan belum terealisasi - 8,939 - 8,939 Unrealized profits Kompensasi karyawan 4,678 16,459 - 21,137 Employee compensation Imbalan pasca kerja 88,176 194 2,940 85,430 Post-employment benefits Lain-lain 235 - - 235 Others Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 53,386 494,591 2,940 545,037 assets, net Disajikan sebagai: Presented as: - Aset pajak tangguhan 53,386 494,591 2,940 545,037 Deferred tax assets - Terdiri dari: Comprises of: Perseroan: The Company: - Aset pajak tangguhan 7,104 75,746 118 82,732 Deferred tax assets - Entitas anak: Subsidiaries: - Aset pajak tangguhan 46,282 418,845 2,822 462,305 Deferred tax assets - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 53,386 494,591 2,940 545,037 assets, net 2014 Dikreditkan dibebankan ke Dikreditkan ke laporan laba rugi penghasilan konsolidasian komprehensif Credited lain Pada awal charged to Credited Pada akhir tahunAt the consolidated to other tahun beginning statements of comprehensive At the end of year profit or loss income of year Aset pajak tangguhan Consolidated deferred konsolidasian tax assets Akumulasi kerugian pajak 427,125 357,915 - 69,210 Accumulated tax losses Provisi penurunan nilai Provision for impairment piutang usaha 4,312 3,039 - 1,273 of trade receivables Provisi persediaan usang Provision for obsolete and dan tidak lancar 18,238 7,741 - 10,497 slow-moving inventory Aset tetap 130,453 14,526 - 144,979 Fixed assets Akrual 92,691 68,395 - 24,296 Accruals Keuntungan belum terealisasi 26,371 26,371 - - Unrealized profits Kompensasi karyawan 24,922 20,244 - 4,678 Employee compensation Imbalan pasca kerja 90,765 6,868 4,279 88,176 Post-employment benefits Lain-lain 237 2 - 235 Others Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 554,208 505,101 4,279 53,386 assets, net Disajikan kembali, lihat Catatan 3 Restated, see Note 3 PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 550 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 13. PERPAJAKAN lanjutan 13. TAXATION continued