PINJAMAN YANG DITERIMA FUND BORROWING

BRISyariah 2015 Annual Report 243 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 71 19. UTANG PAJAK lanjutan 19. TAXES PAYABLE continued c. Beban manfaat pajak penghasilan – tangguhan: c. Income tax expense benefit – deferred: Tahun yang Berakhir pada Tanggal 31 DesemberYear Ended December 31, 2015 2014 Cadangan bonus 8.125 - Provision of bonus Penyisihan pembalikan Provision reversal of impairment losses Kerugian piutang murabahah 6.895 10.196 on murabahah receivables Penyisihan estimasi imbalan kerja 3.556 5.917 Provision of estimated employee benefits Penyisihan kerugian Provision for impairment aset non-produktif 1.701 596 losses on non-earning assets Cadangan litigasi 1.033 - Provision of legal case Penyisihan pembalikan Provision reversal of impairment losses kerugian aset produktif diluar piutang, on earning assets other than receivables, pinjaman qardh dan pembiayaan 211 308 funds of qardh and financing Kerugian yang belum Unrealized losses on direalisasi atas surat berharga marketbale securities that yang diukur pada nilai wajar measured at fair value melalui laba rugi 139 - through profit or loss Jumlah manfaat beban pajak Total Income tax penghasilan - tangguhan 21.660 3.991 benefit expense - deferred d. Aset pajak tangguhan: d. Deferred tax assets: 1 Januari 2014 31 Desember 2014 31 Desember 2015 31 Desember 2014 January 1 2014 December 31, 2015 December 31, 2014 December 31 2013 Penyisihan estimasi imbalan kerja 23.855 20.299 14.382 Provision of estimated employee benefits Cadangan bonus 8.125 - - Provision of bonus Penyisihan kerugian Provision for impairment losses on aset non-produktif 2.978 1.277 681 non-earning assets Cadangan litigasi 1.033 - - Provision of legal case Penyisihan kerugian aset produktif Provision for impairment losses on diluar piutang, pinjaman qardh earning assets other than receivables, dan pembiayaan 310 99 407 funds of qardh and financing Kerugian yang belum Unrealized losses on direalisasi atas surat berharga marketable securities that yang diukur pada nilai wajar measured at fair value melalui laba rugi 139 - - through profit or loss Pengukuran kembali program Remeasurement of defined imbalan kerja 3.907 3.012 2.905 benefit program Penyisihan kerugian piutang Provision of impairment losses murabahah 4.347 11.242 1.046 on murabahah receivables Jumlah aset pajak tangguhan 28.186 7.421 11.519 Total of deferred tax assets Setelah penyajian kembali Catatan 42 As restated Note 42 BRISyariah Laporan Tahunan 2015 244 The original financial statements included herein are in the Indonesian language. PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 72

19. UTANG PAJAK lanjutan

19. TAXES PAYABLE continued

e. Pemeriksaan tahun pajak 2008 e. Examination of fiscal year 2008 Pada tanggal 15 November 2013, Direktorat Jendral Pajak menerbitkan Surat Ketetapan Pajak SKP No. 00005506809313 yang menetapkan pajak penghasilan nihil untuk tahun pajak 2008, namun terdapat perbedaan atas perhitungan penghasilan kena pajak, dimana berdasarkan Bank, rugi yang dapat dikompensasi untuk tahun selanjutnya sebesar Rp31.851, sedangkan menurut SKP sebesar Rp238. On November 15, 2013, General Directorate of Tax issued Assessment Letter No. 00005506809313 affirmed the nil payable of income tax for 2008, however there was difference in calculating taxable income, where based on the Bank, compensated loss for the following year is amounting to Rp31,851, while based on SKP is amounting to Rp238. Pada tanggal 2 Desember 2013, Bank mengajukan permohonan keberatan atas SKP tersebut kepada Direktorat Jenderal Pajak. On December 2, 2013, the Bank filled an objection of the those letter to General Directorate of tax. Pada tanggal 26 November 2014, berdasarkan Surat Keputusan Direktorat Jenderal Pajak No. KEP-2387WP.J192014, permohonan tersebut ditolak, kemudian pada tanggal 18 Februari 2015, Bank mengajukan permohonan banding kepada Badan Pengadilan Pajak. On November 26, 2014, based on decision letter of General Directorate of Tax No. KEP- 2387WP.J192014, the request was rejected. On February 18, 2015, the Bank filled an appeal to the Tax Court Board. Manajemen Bank berpendapat bahwa Bank mempunyai kesempatan yang kuat untuk memenangkan banding tersebut. Sampai dengan tanggal 22 Februari 2016, Bank belum menerima keputusan Pengadilan Pajak atas SKP tersebut. Bank’s management believes that the Bank has an opportunity to win the appeal. Until February 22, 2016, the Bank has not received the result of the appeal from General Directorat of Tax. 20. LIABILITAS LAIN-LAIN 20. OTHER LIABILITIES Liabilitas lain-lain terdiri dari: Other liabilities consist of: 1 Januari 2014 31 Desember 2013 31 Desember 2015 31 Desember 2014 January 1, 2014 December 31, 2015 December 31, 2014 December 31, 2013 Rekening sementara 484.744 398.290 174.299 Temporary accounts Estimasi liabilitas imbalan kerja Estimated liabilities for Catatan 35 79.794 69.149 45.908 employee benefits Note 35 Cadangan bonus 32.500 - - Provision of bonus Premi asuransi 6.611 7.419 7.066 Insurance premium Perantara hasil kliring 953 886 968 Clearance intermediaries Setoran jaminan 378 2.751 1.099 Guarantee deposits Lain-lain 30.274 12.412 4.925 Others Jumlah 635.254 490.907 234.265 Total Rekening sementara terdiri dari rekening pendamping Kementerian Perumahan Rakyat untuk Fasilitas Likuiditas Pembiayaan Perumahan FLPP, liabilitas yang belum terselesaikan atas deposito mudharabah, angsuran pinjaman, titipan pembayaran kepada notaris dan lain-lain. Temporary account represents escrow account of Kementerian Perumahan Rakyat for Liquidity Facility of House Financing FLPP, unsettled liabilities of mudharabah time deposits, loans installments, remittances payments to notary and others. Lain-lain terdiri dari biaya yang masih harus dibayar, cadangan litigasi, rekening administrasi dan lainnya. Others consist of accrued expense, provision of legal case, administration accounts and others. Setelah penyajian kembali Catatan 42 As restated Note 42