Utang pajak PERPAJAKAN lanjutan TAXATION continued

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 541 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 13. PERPAJAKAN lanjutan 13. TAXATION continued

d. Aset dan liabilitas pajak tangguhan

d. Deferred tax assets and liabilities

30 Juni June 2016 Dikreditkan dibebankan ke laporan laba rugi konsolidasian Credited Pada awal charged to Pada akhir periodeAt consolidated periode beginning statements of At end of period income of period Asetliabilitas pajak Consolidated deferred tangguhan konsolidasian tax assetsliabilities Akumulasi kerugian pajak 409,681 32,238 441,919 Accumulated tax losses Cadangan kerugian penurunan nilai Allowance for impairment piutang usaha 1,174 731 443 of trade receivables Aset tetap 150,742 68,614 82,128 Fixed assets Imbalan pasca kerja 85,430 28,601 56,829 Post-employment benefits Kompensasi karyawan 21,137 8,540 12,597 Employee compensation Akrual 161,302 183,492 22,190 Accruals Cadangan kerugian persediaan usang Allowance for obsolete and dan tidak lancar 7,881 6,002 1,879 slow moving inventory Keuntungan belum terealisasi 8,939 6,819 2,120 Unrealised profits Lain-lain 235 118 117 Others Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 545,037 133,451 411,586 assets, net Disajikan sebagai: Presented as: - Aset pajak tangguhan 545,037 127,298 417,739 Deferred tax assets - - Liabilitas pajak tangguhan - 6,153 6,153 Deferred tax liabilities - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 545,037 133,451 411,586 assets, net Terdiri dari: Comprises of: Perseroan The Company - Aset pajak tangguhan 82,732 3,409 86,141 Deferred tax assets - Entitas anak Subsidiaries - Aset pajak tangguhan 462,305 130,707 331,598 Deferred tax assets - - Liabilitas pajak tangguhan - 6,153 6,153 Deferred tax liabilities - Aset pajak tangguhan Consolidated deferred tax konsolidasian, bersih 545,037 133,451 411,586 assets, net 31 DesemberDecember 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 Cadangan kerugian penurunan nilai Allowance for impairment piutang usaha 1,273 99 - 1,174 of trade receivables Cadangan kerugian persediaan usang Allowance 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