Pajak penghasilan badan dibayar di

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 531 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2011 AND 2010 Figures in tables are expressed in millions of Rupiah, unless otherwise stated 12. PERPAJAKAN lanjutan 12. TAXATION continued

e. Bebanmanfaat pajak penghasilan

lanjutan e. Income tax expensebenefit continued Dalam laporan keuangan konsolidasian ini, jumlah penghasilan kena pajak Perseroan dan entitas anak untuk tahun fiskal 2011 didasarkan atas perhitungan sementara, karena Perseroan dan entitas anak belum menyampaikan Surat Pemberitahuan Tahunan ”SPT” pajak penghasilan badan. In these consolidated financial statements, the amount of the Company’s and subsidiaries’ taxable income for 2011 fiscal year are based on preliminary calculation, as the Company and subsidiaries have not yet been required to submit their annual corporate income tax returns. Untuk tahun fiskal 2010, tidak terdapat perbedaan yang signifikan antara jumlah lebih bayar pajak penghasilan badan Perseroan yang dilaporkan dalam SPT dan laporan keuangan konsolidasian ini. Sementara untuk entitas anak, jumlah utang pajak penghasilan badan yang dilaporkan dalam SPT lebih besar Rp 16,9 miliar dibandingkan dengan yang dilaporkan dalam laporan keuangan konsolidasian ini. Selisih ini sebagian besar disebabkan karena perbedaan jumlah rugi pajak yang dapat digunakan akibat surat ketetapan pajak yang diterima setelah tanggal neraca. For 2010 fiscal year, there was no significant difference between the Company’s corporate tax overpayment reported in the annual corporate income tax return and these consolidated financial statements. Meanwhile, for subsidiaries, there were differences between corporate tax payable reported in the annual corporate income tax returns and these consolidated financial statements amounting to Rp 16.9 billion. These differences were mostly due to different utilisation of tax loss carried forward as stated in the tax assessment letters received after balance sheet date.

f. Pajak tangguhan

f. Deferred tax

2011 Dikreditkan dibebankan ke laporan laba rugi komprehensif konsolidasian Creditedcharged Pada awal to consolidated Pada akhir tahunAt statements tahun beginning of comprehensive At end of year income of year Aset pajak tangguhan Deferred tax assets Perseroan of the Company Rugi fiskal - 1,186 1,186 Tax loss Keuntungan belum terealisasi 33,541 16,135 17,406 Unrealised profits Provisi penurunan nilai Provision for impairment of piutang usaha 600 238 838 trade receivable Provisi persediaan Provision for obsolete and usang dan tidak lancar 4,356 160 4,516 slow moving inventory Aset tetap 10,763 3,358 7,405 Fixed assets Akrual 3,014 4,640 7,654 Accruals Imbalan kerja 586 1,831 2,417 Employee benefits Kompensasi karyawan 8,849 2,667 6,182 Employee compensation Aset pajak tangguhan Deferred tax assets Perseroan, bersih 61,709 14,105 47,604 of the Company, net Aset pajak tangguhan Deferred tax assets entitas anak, bersih 19,188 3,621 15,567 of subsidiaries, net Aset pajak tangguhan Consolidated konsolidasian, bersih 80,897 17,726 63,171 deferred tax assets, net Liabilitas pajak tangguhan Deferred tax liabilities entitas anak, bersih 20,800 3,802 24,602 of subsidiaries, net