OBLIGASI KONVERSI CONVERTIBLE BONDS

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and for the Three-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 97 23. OBLIGASI KONVERSI lanjutan 23. CONVERTIBLE BONDS continued Pada tanggal 31 Maret 2017 dan 31 Desember 2016, obligasi konversi ini telah dicatat dengan rincian sebagai berikut: As of March 31, 2017 and 31 December, 2016, the convertible bonds have been recorded with the following details: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Bagian liabilitas Liability portion Obligasi konversi 17.094.283 16.714.974 Convertible bonds Ditambah: Add: Amortisasi menggunakan Amortization using suku bunga efektif 205.651 804.401 effective interest rate Selisih kurs 146.552 425.092 Foreign exchange Saldo akhir 17.153.382 17.094.283 Ending balance Bagian ekuitas Equity portion Kepentingan nonpengendali 3.203.296 3.203.296 Non-controlling interests 24. PAJAK PENGHASILAN 24. INCOME TAXES Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of: Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret Three-month Period Ended March 31 2017 2016 Beban pajak penghasilan - kini Income tax expense - current Entitas anak 116.161.029 136.272.446 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - kini 116.161.029 136.272.446 expense - current Beban pajak penghasilan - Income tax expense - tangguhan deferred Perusahaan 740.080 421.634 Company Entitas anak 19.539.124 19.636.476 Subsidiaries Manfaat pajak penghasilan Consolidated income tax konsolidasian - tangguhan 20.279.204 20.058.110 benefit - deferred Beban pajak penghasilan - neto Income tax expense - net Perusahaan 740.080 421.634 Company Entitas anak 96.621.905 116.635.970 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - neto 95.881.825 116.214.336 expense - net The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and for the Three-month Period Then Ended Expressed in Thousands of Rupiah, Unless Otherwise Stated 98 24. PAJAK PENGHASILAN lanjutan 24. INCOME TAXES continued Rekonsiliasi antara laba sebelum pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran penghasilan kena pajakrugi fiskal untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2017 2016 adalah sebagai berikut: The reconciliation between profit before income tax as shown in the consolidated statements of profit or loss and other comprehensive income and the estimated taxable incometax loss for the Three-month periods ended March 31, 2017 and 2016 are as follows: Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret Three-month Period Ended March 31 2017 2016 Laba sebelum pajak penghasilan Profit before income tax per sesuai dengan laporan laba rugi consolidated statements dan penghasilan komprehensif of profit or loss and other lain konsolidasian 222.589.372 175.984.777 comprehensive income Ditambah dikurangi: Add deduct: Penyesuaian atas eliminasi Adjustment for consolidation konsolidasi 26.160.002 31.164.224 eliminations Laba entitas anak yang dikonsolidasi Profit before income tax sebelum pajak penghasilan 228.747.010 306.735.497 of consolidated subsidiaries Laba rugi sebelum pajak penghasilan Profit loss before income tax diatribusikan kepada Perusahaan 20.002.364 99.586.496 attributable to the Company Beda temporer: Temporary differences: Pembayaran bonus 2.264.180 1.018.171 Payment for bonus Penyisihan atas kesejahteraan karyawan - setelah Provision for employees’ benefits - dikurangi pembayaran 696.140 668.365 net of payments of benefits Beda tetap: Permanent differences: Beban yang tidak dapat dikurangkan 2.642.470 1.816.019 Non-deductible expenses Penghasilan yang telah dikenakan Income already subjected to pajak penghasilan yang bersifat final 37.891.845 45.463.842 final income tax Lain-lain - neto 1.202.129 483.013 Others - net Rugi fiskal periode berjalan 13.488.820 142.030.796 Tax loss during the period Rugi fiskal tahun-tahun sebelumnya 192.248.324 - Tax losses carry-forward Akumulasi rugi fiskal - Perusahaan 205.737.144 142.030.796 Accumulated tax losses - Company