STATUTORY RESERVE Bentoel Group - Hasil dan Laporan RMBA LKTT Juni 2016

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated

21. BEBAN OPERASI lanjutan

21. OPERATING EXPENSES continued b. Beban umum dan administrasi lanjutan

b. General and administrative expenses

continued Perseroan berencana untuk menagihkan biaya-biaya terkait dengan pengembangan sistem yang saat ini dicatat sebagai bagian dari biaya umum dan administrasi ke Grup BAT.

c. Keuntungan kerugian lainnya, bersih

The Company is planning to charge the cost related to system delevopment which currently is recognized under general and administrative expense to BAT Group.

c. Other gainsloss, net 2016

2015 Enam bulan Enam bulan Six months Six months Kerugiankeuntungan Gainloss on selisih kurs, bersih 11,679 19,171 foreign exchange, net Keuntungan atas Gain on sales of penjualan aset tetap 180 23 fixed assets Lain-lain, bersih 28,607 15,730 Miscellaneous, net 16,748 3,418

22. INFORMASI MENGENAI PIHAK BERELASI

22. RELATED PARTY INFORMATION

a. Sifat transaksi dan hubungan a. Nature of transactions and relationship Informasi mengenai pihak berelasi yang mempunyai transaksi signifikan dengan Grup adalah sebagai berikut: Information of related parties which the Group has significant transactions with is as follows: Pihak berelasiRelated parties Sifat transaksiNature of transaction Entitas induk tidak langsungindirect parent entity - Weston Investment Company Limited Internal recharges Entitas sepengendalientities under common control - British American Tobacco Holdings Limited Pembayaran royaltyPayment of royalty, Liabilitas pembayaran berbasis saham Share-based payment liabilities, internal recharges. - British American Tobacco AIT Limited Internal recharges - British American Tobacco Singapore Pembelian bahan baku dan tembakau Purchase of raw Private, Ltd material and tobacco, Internal recharges - British American Tobacco MarketingSingapore Pembelian bahan baku dan tembakau Purchase of raw Private, Ltd material and tobacco - British American Tobacco Aspac Region Limited Internal recharges - British American Tobacco Global Leaf Pool Limited Pembelian tembakau dan bahan bakuPurchase of tobacco and raw material . Penjualan tembakau dan bahan baku Sales of tobacco and raw material, Internal recharges. - British American Shared Services GSD - Transaksi pemeliharaan sistem informasi Transaction of UK Limited information system maintenance, internal recharge - British American Tobacco Malaysia Berhad Internal recharges, Pembelian tembakau dan bahan baku Purchase of tobacco and raw material. Penjualan rokok, tembakau dan bahan baku Sales of cigarette, tobacco and raw material. - British American Tobacco Aspac Service Centre Internal recharge, Penjualan tembakau Sales of Tobacco