Current Tax Continued 31 Mar 2017 Deferred Tax

Ekshibit E46 Exhibit E46 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 31 MARET 2017 FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 13. PERPAJAKAN Lanjutan

13. TAXATION Continued c. Pajak Tangguhan Lanjutan

c. Deferred Tax Continued

Dikreditkan Dikreditkan dibebankan ke dibebankan ke penghasilan laporan laba rugi komprehensif konsolidasian lain Credited charged Credited charged to consolidated to other statement of comprehensive 31 Des 2016 profit and loss income 31 Mar 2017 Aset Pajak Tangguhan Deferred Tax Assets Perusahaan The Company Liabilitas diestimasi imbalan kerja karyawan 16.978.625.420 1.402.635.965 460.452.188 16.978.625.420 Estimated liabilities for employee benefits Penyisihan persediaan usang 114.853.981 8.405.092 - 114.853.981 Allowance for inventory obsolescence Akumulasi rugi fiskal - 1.901.202.540 - - Accumulated fiscal losses Sewa pembiayaan 1.561.177.256 128.823.175 - 1.561.177.256 Finance lease Entitas anak Subsidiaries Liabilitas diestimasi imbalan kerja karyawan 1.308.093.503 23.284.708 378.481.011 1.308.093.503 Estimated liabilities for employee benefits Penyusutan 322.078.985 7.799.592 - 322.078.985 Depreciation T o t a l 17.162.474.633 604.710.542 838.933.199 17.162.474.633 T o t a l Dikreditkan Dikreditkan dibebankan ke dibebankan ke penghasilan laporan laba rugi komprehensif konsolidasian lain Credited charged Credited charged to consolidated to other statement of comprehensive 31 Des 2015 profit and loss Income 31 Des 2016 Aset Pajak Tangguhan Deferred Tax Assets Perusahaan The Company Liabilitas diestimasi imbalan kerja karyawan 15.115.537.267 1.402.635.965 460.452.188 16.978.625.420 Estimated liabilities for employee benefits Penyisihan persediaan usang 123.259.073 8.405.092 - 114.853.981 Allowance for inventory obsolescence Akumulasi rugi fiskal 1.901.202.540 1.901.202.540 - - Accumulated fiscal losses Sewa pembiayaan 1.432.354.081 128.823.175 - 1.561.177.256 Finance lease Entitas anak Subsidiaries Liabilitas diestimasi imbalan kerja karyawan 906.327.784 23.284.708 378.481.011 1.308.093.503 Estimated liabilities for employee benefits Penyusutan 314.279.393 7.799.592 - 322.078.985 Depreciation T o t a l 16.928.251.976 604.710.542 838.933.199 17.162.474.633 T o t a l Ekshibit E47 Exhibit E47 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 31 MARET 2017 FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 13. PERPAJAKAN Lanjutan

13. TAXATION Continued c. Pajak Tangguhan Lanjutan