PERPAJAKAN lanjutan TAXATION continued AKRUAL ACCRUALS LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM EMPLOYEE BENEFITS LIABILIY

the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk AND ITS SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-Month Period Then Ended Expressed in rupiah, unless otherwise stated 50 15. PERPAJAKAN lanjutan 15. TAXATION continued Manfaat Beban Pajak Tangguhan Dikreditkan Dibebankan ke Deferred Tax Benefit Expense Credited Charged to Penghasilan 31 Desember 2014 Komprehensif December 31, 2014 LainOther Disajikan Kembali Laba Rugi Comprehensive 31 Desember 2015 Restated Profit or Loss Income December 31, 2015 Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja jangka panjang 11.263.905.910 3.368.665.000 2.275.990.999 16.908.561.909 Long-term employee benefits liability Biaya bunga - 3.156.255.785 - 3.156.255.785 Interest cost Akrual rabat 1.417.715.880 248.547.869 - 1.169.168.011 Accrued rebates Retur penjualan - 658.754.922 - 658.754.922 Sales return Aset takberwujud 54.884.762 38.536.429 - 93.421.191 Intangible assets Liabilitas pajak tangguhan Deferred tax liability Aset tetap 40.988.061.296 19.030.000.765 - 60.018.062.061 Fixed assets Liabilitas pajak tangguhan - neto 28.251.554.744 12.056.336.498 2.275.990.999 38.031.900.243 Deferred tax liability - net 16. AKRUAL 16. ACCRUALS Akun ini terdiri dari: This account consists of the following: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Beban promosi 33.669.177.335 38.839.421.487 Promotion expenses Transportasi dan distribusi 10.039.955.919 13.770.281.058 Transportation and distribution Royalti Catatan 29 dan 30 4.636.848.518 4.350.998.935 Royalty Notes 29 and 30 Bunga 3.777.777.777 3.777.777.777 Interest Listrik, gas dan air 3.440.468.698 3.911.795.687 Electricity, gas and water Lain-lain 4.301.610.157 7.569.439.920 Others Total 59.865.838.404 72.219.714.864 Total 17. LIABILITAS IMBALAN KERJA JANGKA PENDEK 17. SHORT-TERM EMPLOYEE BENEFITS LIABILIY Akun ini terdiri dari: This account consists of the following: 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 Biaya makan 330.667.590 403.414.500 Catering expenses Biaya kesehatan 8.361.444 30.150.000 Medical expenses Lain-lain 351.710.849 637.483.349 Others Total 690.739.883 1.071.047.849 Total the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk AND ITS SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-Month Period Then Ended Expressed in rupiah, unless otherwise stated 51 18. KEPENTINGAN NON-PENGENDALI 18. NON-CONTROLLING INTERESTS