DIFFERENCE IN VALUE OF TRANSACTIONS WITH SALDO LABA RETAINED EARNINGS

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 113 29. SALDO LABA lanjutan 29. RETAINED EARNINGS continued Utang dividen kas entitas anak kepada pemegang saham nonpengendali dengan total sebesar masing- masing Rp10.733.726 dan Rp10.733.726 disajikan sebagai “Utang Dividen” dalam laporan posisi keuangan konsolidasian pada tanggal 30 Juni 2017 dan 31 Desember 2016. The cash dividends payable of subsidiaries to non- controlling shareholders totaling Rp10,733,726 and Rp10,733,726, respectively, are presented as “Dividends Payable” in the consolidated statement of financial position as of June 30, 2017 and December 31, 2016. 30. PENDAPATAN 30. REVENUES Pendapatan terdiri dari: Revenues consist of: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Periods Ended June 30 2017 2016 Iklan - neto 2.740.402.982 2.384.769.241 Advertising - net Penjualan barang 1.125.709.553 834.255.153 Sale of goods Jasa kesehatan dan rumah sakit 106.462.603 34.869.017 Health and hospital services Jasa televisi berlangganan 101.254.424 101.604.135 Pay television subscription fees Jasa VSAT 52.773.451 59.886.162 VSAT services Jasa perbaikan dan perawatan 49.123.053 49.848.821 Repairs and maintenance services Jasa dukungan teknis 22.297.672 10.643.146 Technical support services Sewa 3.184.313 2.703.789 Rental Jasa internet 1.063.101 1.768.108 Internet services Lain-lain 46.519.757 17.021.528 Others Total 4.248.790.909 3.497.369.100 Total Pendapatan dari pihak berelasi untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016 masing-masing sebesar Rp1.714.837 dan Rp1.363.637 Catatan 36. Revenues generated from related parties for the six-month periods ended June 30, 2017 and 2016 amounted to Rp1,714,837 and Rp1,363,637, respectively Note 36. Pelanggan dengan pendapatan iklan neto lebih dari 10 dari pendapatan neto konsolidasian adalah sebagai berikut: Customers with net revenues from advertising of more than 10 of the consolidated net revenues are as follows: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Period Ended June 30 2017 2016 Total Persentase Total Persentase Total Percentage Total Percentage PT Wira Pamungkas PT Wira Pamungkas Pariwara 717,27 miliarbillion 16,88 724,25 miliarbillion 20,71 Pariwara The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2017 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Six-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 114 31. BEBAN POKOK PENDAPATAN 31. COST OF REVENUES Beban pokok pendapatan terdiri dari: Cost of revenues consist of: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Periods Ended June 30 2017 2016 Penjualan barang Catatan 7 987.625.198 689.075.017 Sale of goods Note 7 Amortisasi materi program 775.477.535 757.312.426 Amortization of program materials Catatan 7 Note 7 Biaya infrastruktur 148.977.134 - Infrastructure cost Penyiaran Catatan 37 92.617.211 90.029.353 Broadcasting Note 37 Gaji dan tunjangan pegawai 86.053.214 53.815.497 Salary and employees’ benefits Sponsor konten 63.567.377 3.159.117 Content sponsorship Jasa satelit dan transmisi Catatan 37 59.455.327 50.443.332 Satellite and transmission Note 37 Pendapatan jasa dan internet 57.722.775 39.801.252 Services income and internet Penyusutan aset tetap Catatan 10 51.265.938 61.675.966 Depreciation of fixed assets Note 10 Obat-obatan dan perlengkapan kesehatan 28.405.924 7.035.033 Medicine and medical supplies Iklan 20.908.093 - Advertising Konten video 6.222.245 4.879.488 Video Content Sewa 4.938.488 13.686.291 Rental Lain-lain 66.769.396 63.063.472 Others Total 2.450.005.855 1.833.976.244 Total Pada periode enam bulan yang berakhir pada tanggal 30 Juni 2017 dan 2016 tidak terdapat pembelian kumulatif individual dari pemasok yang melebihi 10 dari jumlah pendapatan konsolidasian. For the six-month periods ended June 30, 2017 and 2016, there are no cumulative individual amounts of purchases which exceeded 10 of total consolidated revenues. 32. BEBAN PENJUALAN 32. SELLING EXPENSES Beban penjualan terdiri dari: Selling expenses consist of: Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni Six-month Periods Ended June 30 2017 2016 Promosi dan pemasaran 91.021.436 26.250.135 Promotion and marketing Gaji dan kesejahteraan karyawan 25.080.889 19.901.230 Salarie s and employees’ benefits Komisi 996.637 1.445.223 Commission Jamuan dan representasi 930.412 1.079.962 Entertainment and representation Penyusutan aset tetap Catatan 10 319.192 2.291.985 Depreciation of fixed assets Note 10 Lain-lain 16.985.578 12.006.574 Others Total 135.334.144 62.975.109 Total