OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued

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 2015 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, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 111 23. OBLIGASI KONVERSI lanjutan 23. CONVERTIBLE BONDS continued Pada tanggal 30 September 2015 dan 31 Desember 2014, obligasi konversi ini telah dicatat dengan rincian sebagai berikut: As of September 30, 2015 and December 31, 2014, the convertible bonds have been recorded with the following details: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 Bagian liabilitas Liability portion Obligasi konversi 7.851.441 7.851.441 Convertible bonds Ditambah: amortisasi menggunakan Add: amortization using suku bunga efektif effective interest rate Saldo awal 1.084.335 40.196 Beginning Amortisasi periode berjalan 886.716 1.044.139 Amortization during period 1.971.051 1.084.335 Saldo akhir 9.822.492 8.935.776 Ending balance Bagian ekuitas Equity portion Kepentingan nonpengendali 10.898.559 10.898.559 Non-controlling interests 24. PAJAK PENGHASILAN 24. INCOME TAXES Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of: Periode Sembilan bulan yang Berakhir pada Tanggal 30 September Nine-month Periods Ended September 30 2015 2014 Beban pajak penghasilan - kini Income tax expense - current Perusahaan 194.140.542 19.849.169 Company Entitas anak 396.287.176 380.150.295 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - kini 590.427.718 399.999.464 expense - current Manfaat beban pajak penghasilan - Income tax benefit expense - tangguhan deferred Perusahaan 2.632.871 1.909.106 Company Entitas anak 25.725.180 27.191.874 Subsidiaries Manfaat pajak penghasilan Consolidated income tax konsolidasian - tangguhan 23.092.309 25.282.768 benefit - deferred Beban pajak penghasilan - neto Income tax expense - net Perusahaan 196.773.413 21.758.275 Company Entitas anak 370.561.996 352.958.421 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - neto 567.335.409 374.716.696 expense - net 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 2015 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, 2015 and for the Nine-Month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 112 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran penghasilan kena pajakrugi fiskal untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2015 dan 2014 adalah sebagai berikut: The reconciliation between profit before income tax as shown in the consolidated statements of profit or loss and other comprehensive income and the estimated taxable incometax loss for the nine-month periods ended September 30, 2015 and 2014 are as follows: Periode Sembilan bulan yang Berakhir pada Tanggal 30 September Nine-month Periods Ended September 30 2015 2014 Laba sebelum pajak penghasilan Profit before income tax per sesuai dengan laporan laba rugi consolidated statements dan penghasilan komprehensif of profit or loss and other lain konsolidasian 2.388.171.778 1.366.247.680 comprehensive income Ditambah dikurangi: Add deduct: Keuntungan dari penjualan Gain from disposal of ownership kepemilikan pada entitas anak 28.985.567 - interest in subsidiary Penyesuaian atas eliminasi Adjustment for consolidation konsolidasi 47.656.813 96.765.215 eliminations Laba entitas anak yang dikonsolidasi Profit before income tax sebelum pajak penghasilan 1.348.815.889 1.370.155.693 of consolidated subsidiaries Laba sebelum pajak penghasilan Profit before income tax diatribusikan kepada Perusahaan 1.115.998.269 92.857.202 attributable to the Company Beda temporer: Temporary differences: Pembayaran bonus 12.997.819 9.056.799 Payment for bonus Penyisihan atas kesejahteraan karyawan - setelah Provision for employees’ benefits - dikurangi pembayaran 2.466.336 1.420.376 net of payments of benefits Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 10.027.123 1.151.044 Non-deductible expenses Penghasilan yang telah dikenakan Income already subjected to pajak penghasilan yang bersifat final 256.286.641 233.218.710 final income tax Lain-lain - neto 39.639.266 5.753.633 Others - net Taksiran penghasilan kena pajak Estimated taxable income tax loss rugi fiskal periode berjalan 898.846.534 141.093.254 during the period Rugi fiskal tahun-tahun sebelumnya 122.284.369 - Tax losses carry-forward Penghasilan kena pajak akumulasi Taxable income accumulated rugi fiskal - Perusahaan 776.562.165 141.093.254 tax losses - Company