Pengakuan Pendapatan dan Beban

DAN ENTITAS ANAKAND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 63

5. PENYAJIAN

KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN 2015 DAN 2014 lanjutan

5. RESTATEMENT

OF 2015 AND 2014 CONSOLIDATED FINANCIAL STATEMENTS continued 1 Januari 2014 Disajikan sebelumnya Previously Reported Penyesuaian atas Penyajian Kembali Restatement adjustment 1 Januari 2014 Disajikan kembali As Restated Aset Asset Aset pajak tangguhan 19.917.335 2.332.016 22.249.351 Deferred tax assets Liabilitas Liability Imbalan paska kerja 111.385.682 9.328.068 120.713.750 Employee benefit liabilities Ekuitas Equity Kerugian aktuarial atas liabilitas imbalan kerja jangka panjang - 6.167.336 6.167.336 Actuarial loss on long- term employee benefit liabilities Saldo laba 154.259.779 828.716 153.431.063 Retained earnings 31 Desember 2014 Disajikan sebelumnya Previously Reported Penyesuaian atas Penyajian Kembali Restatement adjustment 31 Desember 2014 Disajikan kembali As Restated Aset Asset Aset pajak tangguhan 25.738.088 4.357.757 30.095.845 Deferred tax assets Liabilitas Liability Imbalan paska kerja 111.935.095 17.431.027 129.366.122 Employee benefit liabilities Ekuitas Equity Kerugian aktuarial atas liabilitas imbalan kerja jangka panjang - 14.564.533 14.564.533 Actuarial loss on long- term employee benefit liabilities Saldo laba 252.528.747 1.498.657 254.027.405 Retained earnings Kepentingan non pengendali 2.819.692 7.395 2.812.297 Non controlling interest Laba Rugi Profit and loss Beban umum dan administrasi 93.546.577 3.103.164 90.443.413 General and administrative expenses Manfaat pajak tangguhan 5.820.753 775.791 5.044.962 Deferred income tax Pendapatan komprehensif lainnya Other comprehensive income Laba rugi aktuaria - 11.206.123 11.206.123 Actuarial lossprofit Pajak terkait - 2.801.531 2.801.531 Related income tax expense benefit Laba komprehensif yang dapat diatribusikan Comprehensive income attributable to: kepada kepentingan non pengendali 24.653 7.395 17.258 Non controlling interest DAN ENTITAS ANAKAND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain NOTES TO CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for Year Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 64

6. KAS DAN SETARA KAS

6. CASH AND CASH EQUIVALENT

Kas dan setara kas terdiri dari: Cash and cash equivalent consist of: 31 Desember December 31, 2015 31 Desember December 31, 2014 Kas Cash Rupiah 1.326.069 857.227 Rupiah Dolar Singapura 363.368 294.651 Singapore Dollar Dolar Amerika 324.058 246.978 U.S Dollar Jumlah kas 2.013.495 1.398.856 Total cash Bank Bank Rupiah: Rupiah: PT Bank Negara Indonesia Persero Tbk. 35.409.556 7.768.291 PT Bank Negara Indonesia PerseroTbk. PT Bank Mandiri Persero Tbk. 11.707.337 23.535.136 PT Bank Mandiri PerseroTbk. PT Bank CIMB Niaga Tbk. 4.455.660 8.107.893 PT Bank CIMB Niaga Tbk. PT Bank Rakyat Indonesia Persero Tbk. 1.585.674 22.683.872 PT Bank Rakyat Indonesia Persero Tbk. PT Bank Pan Indonesia Tbk. 1.434.645 4.581.608 PT Bank Pan Indonesia Tbk. PT Bank DKI 1.041.963 1.121.369 PT Bank DKI PT Bank Mega 220.991 144.082 PT Bank Mega Tbk. PT Bank Central Asia Tbk. 155.196 2.498.877 PT Bank Central Asia Tbk. PT Bank Muamalat Indonesia 133.380 661.009 PT Bank Muamalat Indonesia Indonesia Eximbank 81.089 1.250.839 Indonesia Eximbank PT Bank Bukopin 56.207 80.262 PT Bank Bukopin PT Bank SBI Indonesia 55.583 37.738 PT Bank SBI Indonesia PT Bank Syariah Bukopin 41.344 330.425 PT Bank Syariah Bukopin PT Bank Jatim 22.268 22.560 PT Bank Jatim PT Bank BPD Bengkulu 15.103 15.103 PT Bank BPD Bengkulu Lain-lain di bawah Rp100 Juta 243.264 218.541 Others under Rp100 million Jumlah 56.659.260 73.057.605 Total Yen Jepang Japanesse Yen: PT Bank Negara Indonesia Persero Tbk. 189.702 173.303 PT Bank Negara Indonesia Persero Tbk. Jumlah 189.702 173.303 Total Dolar Amerika U.S. Dollar: PT Bank Negara Indonesia Persero Tbk. 13.865.119 9.663.114 PT Bank Negara Indonesia Persero Tbk. Indonesia Eximbank 7.654.749 4.659 Indonesia Eximbank PT Bank Mandiri Persero Tbk. 4.867.468 4.799.566 PT Bank Mandiri Persero Tbk. PT Bank SBI Indonesia 454.522 674.978 PT Bank SBI Indonesia PT Bank Bukopin 142.691 89.382 PT Bank Bukopin PT Bank Pan Indonesia Tbk. 69.530 841.747 PT Bank Pan Indonesia Tbk. PT Bank Resona Perdania - 240 PT Bank Resona Perdania Lain-lain dibawah Rp100 Juta 516.795 363.860 Others under Rp100 million Jumlah 27.570.874 16.437.546 Total Jumlah kas pada bank 84.419.836 89.668.454 Total cash on bank