PERPAJAKAN lanjutan TAXATION continued BEBAN AKRUAL ACCRUED EXPENSES LIABILITAS IMBALAN

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Pada Tanggal-Tanggal 30 Juni 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit dan Periode Enam Bulan Yang Berakhir Pada Tanggal 30 Juni 2014 dan 2013 Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2014 Unaudited and December 31, 2013 Audited and the Six-Month Periods Ended June 30, 2014 and 2013 Unaudited Expressed in rupiah, unless otherwise stated 43 15. PERPAJAKAN lanjutan 15. TAXATION continued g. Liabilitas pajak tangguhan - neto terdiri dari: g. Deferred tax liability - net consists of the following: 30 Juni 2014 31 Des. 2013 June 30, 2014 Dec. 31, 2013 Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja karyawan 7.720.613.730 6.424.205.270 Liability for employee benefits Akrual rabat 969.465.888 810.748.035 Accrued rebate Aset takberwujud 195.363.952 195.363.952 Intangible assets Liabilitas pajak tangguhan Deferred tax liability Aset tetap 29.208.905.900 22.027.300.181 Fixed assets Liabilitas pajak tangguhan - neto 20.323.462.330 14.596.982.924 Deferred tax liability - net 16. BEBAN AKRUAL 16. ACCRUED EXPENSES Akun ini terdiri dari: This account consists of the following: 30 Juni 2014 31 Des. 2013 June 30, 2014 Dec. 31, 2013 Beban promosi 20.237.551.547 11.467.631.924 Promotion expenses Transportasi dan distribusi 16.326.450.137 13.842.583.560 Transportation and distribution Bunga 4.020.566.263 2.815.378.038 Interest Listrik, gas dan air 3.250.963.405 4.222.353.395 Electricity, gas and water Royalti Catatan 29 dan 30a 2.754.745.790 3.433.748.325 Royalty Notes 29 and 30a Lain-lain 9.547.130.630 1.236.595.437 Others Total 56.137.407.772 37.018.290.679 Total

17. LIABILITAS IMBALAN

KERJA JANGKA PENDEK 17. SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari: This account consists of the following: 30 Juni 2014 31 Des. 2013 June 30, 2014 Dec. 31, 2013 Biaya THR 1.442.919.979 - THR expenses Biaya medis 57.850.000 36.850.000 Medical expenses Biaya makan 42.168.000 438.315.500 Catering expenses Lain-lain 257.780.833 40.810.000 Others Total 1.800.718.812 515.975.500 Total language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Pada Tanggal-Tanggal 30 Juni 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit dan Periode Enam Bulan Yang Berakhir Pada Tanggal 30 Juni 2014 dan 2013 Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2014 Unaudited and December 31, 2013 Audited and the Six-Month Periods Ended June 30, 2014 and 2013 Unaudited Expressed in rupiah, unless otherwise stated 44 18. UTANG BANK 18. BANK LOANS